Fiduciary Income Tax (Estates and Trusts)
A fiduciary for a resident trust or estate, or a fiduciary for a nonresident trust or estate which derives gross income from North Dakota sources, must file a North Dakota fiduciary income tax return if required to file a federal fiduciary income tax return. In the case of a nonresident estate or trust, gross income from North Dakota sources does not include interest, dividend, pensions, or annuities. The North Dakota fiduciary income tax return is due on the 15th day of the fourth month following the close of the tax year.
