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Office of State Tax Commissioner, Ryan Rauschenberger : State of North Dakota
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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

Individual Income

Every resident of North Dakota who has a federal income tax filing requirement is required to file a North Dakota individual income tax return. This requirement applies even if all or part of the resident's income is derived from sources outside of North Dakota.

A nonresident of North Dakota who has a federal income tax filing requirement and derives any gross income from North Dakota sources is generally required to file a North Dakota individual income tax return. There are exceptions for eligible nonresident individuals who are residents of Minnesota or Montana, are employed by interstate commerce carriers, or are serving in the U.S. armed forces.

Tax rates: To see the individual income tax rates for the current and prior tax years, go to individual income tax rates.



Federal earned income tax credit: The federal earned income tax credit (EITC) is for workers with low to moderate incomes. It can provide extra dollars to you by reducing your federal income tax liability. More significantly, it is a refundable credit, which means that if it exceeds your federal income tax liability, the excess credit is refunded to you by check or direct deposit. To find out if you qualify for this credit, go to Federal EITC.

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