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FAQ Articles

Who is a resident for North Dakota individual tax purposes?

You are a resident of North Dakota for income tax purposes if (1) you are domiciled in North Dakota or (2) you are not domiciled in North Dakota but 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.

Your domicile is your residence by law and is commonly referred to as your legal residence. It generally means the place that is your permanent home to which you always intend to return whenever absent from it. If you have more than one physical place of abode, only one of them may be your domicile. Domicile is based on your intent as supported by your actions. If you are domiciled in North Dakota for the entire tax year, you are a full-year resident of North Dakota for that year.

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).

If you are domiciled in North Dakota for only part of the year, you are a part-year resident of North Dakota for that year.

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 a resident for North Dakota individual tax purposes?

You are a resident of North Dakota for income tax purposes if (1) you are domiciled in North Dakota or (2) you are not domiciled in North Dakota but 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.

Your domicile is your residence by law and is commonly referred to as your legal residence. It generally means the place that is your permanent home to which you always intend to return whenever absent from it. If you have more than one physical place of abode, only one of them may be your domicile. Domicile is based on your intent as supported by your actions. If you are domiciled in North Dakota for the entire tax year, you are a full-year resident of North Dakota for that year.

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).

If you are domiciled in North Dakota for only part of the year, you are a part-year resident of North Dakota for that year.

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