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FAQ Articles

Who is nonresident for North Dakota individual income tax purposes?

You are a nonresident for North Dakota individual income tax purposes if you are not a resident as defined under North Dakota income tax law. North Dakota income tax law defines a resident as an individual who either (1) is domiciled in North Dakota or (2) is not domiciled in North Dakota but maintains a permanent place of abode in North Dakota and spends more than seven months (which is equal to 210 days) of the tax year in North Dakota.

Domicile refers to an individual’s residence by law and is commonly referred to as one’s legal residence. It generally means the place that is the permanent home to which an individual always intends to return whenever absent from it. If an individual has more than one physical place of abode, only one of them may be the individual’s domicile. Domicile is based on the intent and actions of an individual.

You are a full-year nonresident of North Dakota if you are not domiciled in North Dakota for any part of the tax year. If you are domiciled in North Dakota for only part of the tax year, you are a part-year resident of North Dakota.

Even though you are not domiciled in North Dakota for any part of the tax year, North Dakota income tax law will treat you as a full-year resident of North Dakota if you maintain a permanent place of abode in North Dakota and spend more than seven months (which is equal to 210 days) of the tax year in North Dakota. “Permanent place of abode” means a house, apartment, or other dwelling containing cooking and bathroom facilities that is suitable for year-round living and is maintained on a permanent or indefinite basis. This statutory seven month rule does not apply to (1) individuals in the U.S. armed forces stationed in North Dakota who are domiciled in another state, (2) Minnesota or Montana residents covered under the income tax reciprocity agreements with those states, or (3) individuals who moved into or out of North Dakota during the tax year where the move constituted a change in domicile (that is, legal residence).

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

Who is nonresident for North Dakota individual income tax purposes?

You are a nonresident for North Dakota individual income tax purposes if you are not a resident as defined under North Dakota income tax law. North Dakota income tax law defines a resident as an individual who either (1) is domiciled in North Dakota or (2) is not domiciled in North Dakota but maintains a permanent place of abode in North Dakota and spends more than seven months (which is equal to 210 days) of the tax year in North Dakota.

Domicile refers to an individual’s residence by law and is commonly referred to as one’s legal residence. It generally means the place that is the permanent home to which an individual always intends to return whenever absent from it. If an individual has more than one physical place of abode, only one of them may be the individual’s domicile. Domicile is based on the intent and actions of an individual.

You are a full-year nonresident of North Dakota if you are not domiciled in North Dakota for any part of the tax year. If you are domiciled in North Dakota for only part of the tax year, you are a part-year resident of North Dakota.

Even though you are not domiciled in North Dakota for any part of the tax year, North Dakota income tax law will treat you as a full-year resident of North Dakota if you maintain a permanent place of abode in North Dakota and spend more than seven months (which is equal to 210 days) of the tax year in North Dakota. “Permanent place of abode” means a house, apartment, or other dwelling containing cooking and bathroom facilities that is suitable for year-round living and is maintained on a permanent or indefinite basis. This statutory seven month rule does not apply to (1) individuals in the U.S. armed forces stationed in North Dakota who are domiciled in another state, (2) Minnesota or Montana residents covered under the income tax reciprocity agreements with those states, or (3) individuals who moved into or out of North Dakota during the tax year where the move constituted a change in domicile (that is, legal residence).

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