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North Dakota: Legendary. Follow the trail of legends
 

FAQ Articles

I moved into North Dakota during the year. Do I have to file a North Dakota income tax return?

If your move into North Dakota constitutes a change in your domicile (or legal residence), you would be a part-year resident of North Dakota for the tax year. You would have to file a North Dakota individual income tax return if (1) you are required to file a federal individual income tax return for the tax year and (2) you have income that is taxable by North Dakota.

As a part-year resident of North Dakota, you would have income that is taxable by North Dakota if (1) you have any gross income from a North Dakota source during the time you were a nonresident or North Dakota or (2) you have any gross income from any source inside or outside North Dakota during the time you were a North Dakota resident, or both.

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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FAQ Articles

I moved into North Dakota during the year. Do I have to file a North Dakota income tax return?

If your move into North Dakota constitutes a change in your domicile (or legal residence), you would be a part-year resident of North Dakota for the tax year. You would have to file a North Dakota individual income tax return if (1) you are required to file a federal individual income tax return for the tax year and (2) you have income that is taxable by North Dakota.

As a part-year resident of North Dakota, you would have income that is taxable by North Dakota if (1) you have any gross income from a North Dakota source during the time you were a nonresident or North Dakota or (2) you have any gross income from any source inside or outside North Dakota during the time you were a North Dakota resident, or both.

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