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

FAQ Articles

I live on an Indian reservation. Am I required to file a North Dakota income tax return?

If you are a Native American, you are not subject to North Dakota income tax and do not have to file a North Dakota income tax return if all of the following apply:

  • You are enrolled as a member of a federally-recognized Indian Tribe
  • You live on any Indian reservation in North Dakota
  • You derive all of your income from sources on any Indian reservation in North Dakota or from sources outside North Dakota

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 live on an Indian reservation. Am I required to file a North Dakota income tax return?

If you are a Native American, you are not subject to North Dakota income tax and do not have to file a North Dakota income tax return if all of the following apply:

  • You are enrolled as a member of a federally-recognized Indian Tribe
  • You live on any Indian reservation in North Dakota
  • You derive all of your income from sources on any Indian reservation in North Dakota or from sources outside North Dakota

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