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

FAQ Articles

I recently retired from the U.S. armed forces. While in the service I was a nonresident of North Dakota. Upon retirement, I took up residence in North Dakota. Is my military pension taxable by North Dakota?

Yes. Once you took up residence in North Dakota, all of your income from that point on, regardless of its source, became subject to North Dakota income tax. In the case of your military pension, the portion of your pension that is taxable for federal income tax purposes is also taxable by North Dakota. If you are required to file a federal individual income tax return for the tax year, you will have to file a North Dakota individual income tax return and report to North Dakota your pension plus any other income you received after you took up residence in 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 recently retired from the U.S. armed forces. While in the service I was a nonresident of North Dakota. Upon retirement, I took up residence in North Dakota. Is my military pension taxable by North Dakota?

Yes. Once you took up residence in North Dakota, all of your income from that point on, regardless of its source, became subject to North Dakota income tax. In the case of your military pension, the portion of your pension that is taxable for federal income tax purposes is also taxable by North Dakota. If you are required to file a federal individual income tax return for the tax year, you will have to file a North Dakota individual income tax return and report to North Dakota your pension plus any other income you received after you took up residence in North Dakota.

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