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

FAQ Articles

I am a resident of North Dakota, but my spouse is a resident of another state. How do we file our North Dakota income tax return if we file a joint federal return?

Because you are filing a joint federal individual income tax return, you are required to file a joint North Dakota individual income tax return. However, because your spouse is a nonresident of North Dakota, you must complete and attach a separate supplemental schedule, Schedule ND-1NR, to your North Dakota income tax return, Form ND-1. On the supplemental schedule, you will provide information about the residency status of you and your spouse. You will also provide the adjusted gross income from your federal return and separately show the portion of it that is reportable to North Dakota. As a final step on the supplemental schedule, you will calculate your North Dakota income tax liability.

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

Ryan Rauschenberger
Tax Commissioner
Facebook Icon Twitter Icon You Tube Icon Linked In Icon

FAQ Articles

I am a resident of North Dakota, but my spouse is a resident of another state. How do we file our North Dakota income tax return if we file a joint federal return?

Because you are filing a joint federal individual income tax return, you are required to file a joint North Dakota individual income tax return. However, because your spouse is a nonresident of North Dakota, you must complete and attach a separate supplemental schedule, Schedule ND-1NR, to your North Dakota income tax return, Form ND-1. On the supplemental schedule, you will provide information about the residency status of you and your spouse. You will also provide the adjusted gross income from your federal return and separately show the portion of it that is reportable to North Dakota. As a final step on the supplemental schedule, you will calculate your North Dakota income tax liability.

OK   Cancel