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

FAQ Articles

I am a nonresident of North Dakota. I own land in North Dakota from which I receive both cash rent and oil royalty income. Am I required to file a North Dakota income tax return?

If you have gross income from North Dakota sources and are required to file a federal income tax return, you are required to file a North Dakota individual income tax return. For a nonresident, gross income from North Dakota sources includes income from tangible property located in North Dakota, such as rents, royalties, and gains from the sale or exchange of the tangible property.

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 am a nonresident of North Dakota. I own land in North Dakota from which I receive both cash rent and oil royalty income. Am I required to file a North Dakota income tax return?

If you have gross income from North Dakota sources and are required to file a federal income tax return, you are required to file a North Dakota individual income tax return. For a nonresident, gross income from North Dakota sources includes income from tangible property located in North Dakota, such as rents, royalties, and gains from the sale or exchange of the tangible property.

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