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

FAQ Articles

I am a citizen of a foreign country. I am in the United States on a temporary visa and have been working in North Dakota. Do I have to file a North Dakota income tax return?

Yes. As a nonresident alien of the United States, you must file a North Dakota individual income tax return to report the compensation you receive for the work performed in North Dakota. This applies even though the compensation income is exempt from U.S. income tax under an income tax treaty between the U.S. and your home country. North Dakota does not recognize income tax treaties between the U.S. and foreign countries. Whether you have to pay any North Dakota income tax on the compensation income will depend on the amount of the compensation and allowable deductions. For details on how to complete and file a North Dakota return, obtain our income tax guideline: Income Taxation of Nonresident Aliens.

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 citizen of a foreign country. I am in the United States on a temporary visa and have been working in North Dakota. Do I have to file a North Dakota income tax return?

Yes. As a nonresident alien of the United States, you must file a North Dakota individual income tax return to report the compensation you receive for the work performed in North Dakota. This applies even though the compensation income is exempt from U.S. income tax under an income tax treaty between the U.S. and your home country. North Dakota does not recognize income tax treaties between the U.S. and foreign countries. Whether you have to pay any North Dakota income tax on the compensation income will depend on the amount of the compensation and allowable deductions. For details on how to complete and file a North Dakota return, obtain our income tax guideline: Income Taxation of Nonresident Aliens.

OK   Cancel