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600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  701.328.7088 phone
  701.328.3700 fax
  877.328.7088 toll-free

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 generally 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.

2015 tax rates - Following are the income tax rates for estates and trusts for the 2015 tax year, as enacted by the 2015 North Dakota Legislature:

Estate or Trust
If North Dakota taxable income is:
Over But not over The tax is:
$        0 $   2,500 1.10% of North Dakota taxable income
2,500 5,900 $   27.50  Plus 2.04% of amount over $       2,500
5,900 9,050 96.86  Plus 2.27% of amount over          5,900
9,050 12,300 168.37  Plus 2.64% of amount over          9,050
12,300   254.17  Plus 2.90% of amount over         12,300

Prior years' tax rates: For the tax rates that apply to estates and trusts for tax years prior to 2015, see Form 38 for the applicable tax year under Fiduciary Income Tax Forms (the tax rates are printed on the form).

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