1. What Is North Dakota State Tax Filing?
North Dakota state income tax filing refers to the process of reporting certain types of
income to the
North Dakota Office of
State Tax Commissioner.
Importantly, North Dakota imposes a state personal income tax on
individuals and a
corporate income tax on C corporations.
Filing obligations also exist for nonresidents with North Dakota–source income, owners
of
pass-through entities, estates and trusts, and businesses involved in industries such as
oil and gas production, mining, and other activities subject to special state taxes.
This is separate from federal income tax filing with the IRS.
2. Who Must File in North Dakota?
Most individuals who meet income thresholds or have North Dakota–source income
must file a North Dakota state income tax return.
However, filing may still be required in these situations:
Quick checklist (common scenarios)
- Nonresidents with North Dakota–source income (wages, business income, rental income, royalties, etc.)
- Part-year residents must file for the portion of the year they lived in or earned income from North Dakota
- Individuals or entities subject to oil and gas gross production tax, oil extraction tax, or other industry-specific state taxes
- Pass-through entities (partnerships, S corporations, LLCs) that must file informational or composite returns
- Taxpayers who had North Dakota income tax withheld and want to claim a refund
3. North Dakota Tax Forms – What to File
North Dakota does require individuals to file a personal state income tax return if they meet income thresholds or have North Dakota–source income. Standard North Dakota individual income tax forms apply to most resident, part-year resident, and nonresident taxpayers.
When North Dakota tax forms are required
- Individual income tax returns (Form ND-1) are required for residents, part-year residents, and nonresidents with North Dakota–source income
- Corporate Income Tax returns apply to C corporations doing business or earning income in North Dakota
- Mining License Tax filings apply to qualifying mining operations extracting coal, clay, lignite, sand, gravel, or similar resources
- Oil & Gas Gross Production and Extraction Tax filings apply to oil and natural gas producers operating in North Dakota
- Pass-through entity filings may apply for partnerships, S corporations, and LLCs with North Dakota–source income
Individuals living in or earning income from North Dakota are generally subject to North Dakota state income tax. Identifying the correct forms early helps ensure accurate filing and full compliance with state tax laws.
4. Documents Required for North Dakota Tax Filing
If you are required to file a North Dakota state tax return, prepare the following documents in advance:
- W-2 and 1099 forms: showing wages or other income earned in or sourced to North Dakota
- Federal tax return (Form 1040): used as the starting point for North Dakota income tax calculations
- North Dakota withholding records: showing any North Dakota state income tax withheld from wages or other payments
- Business, rental, or industry income records: income, expenses, and supporting documentation for North Dakota–source activity
- Prior North Dakota tax returns (if any): for reference, consistency, and carryforwards or credits
NEED HELP WITH NORTH DAKOTA STATE TAX FILING?
Confirm whether you have any North Dakota filing obligation and get clear guidance on forms, deadlines, and compliance.
Get North Dakota Tax Help5. DIY vs Accountant vs Managed Filing
Non-US founders and remote business owners with North Dakota filing obligations typically choose one of three approaches: DIY filing, hiring an accountant, or using managed tax filing services.
What typically increases complexity?
- North Dakota–source income (wages, business income, rentals, mining, oil & gas)
- Multi-state operations and income apportionment requirements
- Pass-through entities with North Dakota nexus or reporting obligations
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North Dakota is strict about annual compliance for maintaining good standing. Keep your required state filings current, pay any applicable filing fees, and retain proof of submission. This helps avoid unnecessary issues with banks, payment gateways, and vendor verification.
Step 6: Confirm IRS and EIN compliance
If you earned income connected to North Dakota or operate a business with North Dakota nexus, ensure your federal tax obligations are properly aligned with your state filing.
Individuals must file the appropriate federal return with the Internal Revenue Service (IRS), typically using Form 1040, before completing North Dakota state tax filing.
Businesses operating in North Dakota must have a valid Employer Identification Number (EIN). If you do not already have one, you can apply directly through the IRS: Apply for an EIN online .
Your federal return and EIN records are used to verify income, withholding, and business activity reported on North Dakota tax forms. Keeping IRS and state filings consistent helps avoid notices, delays, or penalties.
7. Tips to Avoid North Dakota Tax Notices
- Confirm whether you are required to file based on residency status and income thresholds
- Report all North Dakota–source income accurately and completely
- File by the North Dakota filing deadline (generally April 15 for individuals, or the same as the federal deadline)
- Keep clear records of income sources, deductions, credits, and any apportionment calculations
- Respond promptly to any correspondence from the North Dakota Office of State Tax Commissioner
8. North Dakota Tax Costs, Penalties, and Filing Timelines
- Personal income tax rate: Progressive state income tax rates based on taxable income
- Late filing penalty: 5% of the tax due per month, up to a maximum of 25%
- Interest on unpaid tax: Accrues at an annual rate set each year by the North Dakota Office of State Tax Commissioner
- Filing extensions: Automatic extension to October 15 if a federal extension is filed; payment is still due by the original filing deadline
| Task | Typical Timing | Notes |
|---|---|---|
| Document collection | January to April | W-2s, 1099s, and North Dakota withholding records |
| North Dakota individual return (Form ND-1) | Due April 15 | Applies to residents, part-year residents, and nonresidents |
| Nonresident / part-year allocation | Due April 15 | Required when reporting North Dakota–source income |
| Extension deadline | October 15 | Extends filing deadline, not tax payment |
| Return confirmation and record storage | After filing | Keep copies of filed returns and proof of payment or refund |
| Next-year tax planning | Throughout the year | Helps reduce errors and future compliance issues |
9. Common Federal & North Dakota Tax Forms
Federal Tax Forms (Commonly Used)
- Form 1040 – U.S. Individual Income Tax Return
- Schedule C – Profit or Loss From Business (sole proprietors)
- Schedule E – Supplemental Income (rentals, royalties, pass-through income)
- Schedule K-1 – Partnership or S-Corporation income reporting
North Dakota Tax Forms
- Form ND-1 – North Dakota Individual Income Tax Return (used by residents, part-year residents, and nonresidents)
- North Dakota Corporate Income Tax Return – For C corporations doing business or earning income in North Dakota
- Mining License Tax filings – For qualifying mining operations extracting natural resources in North Dakota
- Oil & Gas Gross Production and Extraction Tax filings – For oil and natural gas producers operating in the state
- Pass-through entity informational filings – For partnerships, S corporations, and LLCs with North Dakota–source income
10. Conclusion
North Dakota imposes a state personal income tax on residents, part-year residents, and nonresidents with North Dakota–source income. While tax rates and filing requirements vary depending on residency status and income type, understanding your obligations is key to staying compliant with state law.
Taking the time to confirm your filing requirements helps you avoid penalties, delays, and unnecessary correspondence with tax authorities. FormLLC can help review your North Dakota tax obligations and guide you through the filing process clearly and efficiently.
Frequently Asked Questions
Yes. North Dakota imposes a personal state income tax on residents, part-year residents, and nonresidents who earn North Dakota–source income. Tax rates vary based on income level and filing status.
Individuals who meet income thresholds or earn income sourced to North Dakota are generally required to file a North Dakota state income tax return. This includes residents, part-year residents, and nonresidents with North Dakota–source income.
For most individual taxpayers, North Dakota state income tax returns are due on April 15, aligning with the federal tax filing deadline. Filing extensions may be available, but any tax owed must still be paid by the original due date.
Individuals who are required to file generally use Form ND-1, the North Dakota Individual Income Tax Return. Additional schedules or forms may apply depending on income sources, residency status, or business activity.
North Dakota offers certain deductions and credits that may differ from federal tax rules. These can include adjustments related to income, credits for taxes paid to other states, and other state-specific benefits, depending on eligibility.
If a required North Dakota tax return is filed late or taxes are paid after the deadline, penalties and interest may apply. Penalties are generally calculated as a percentage of unpaid tax, along with interest accruing until the balance is paid.
Yes. FormLLC can help review your North Dakota tax situation, confirm filing requirements, and provide guidance on forms, deadlines, and compliance to ensure accurate and timely filing.
