Individual Income
| Pay your individual income tax by credit card. |
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 gross income from North Dakota (except income from interest, dividends, pensions and annuities) is required to file a North Dakota individual income tax return. There are exceptions for certain Minnesota and Montana residents and for certain nonresidents employed by interstate commerce carriers.
Tax rates: the current tax rates for individuals, which apply to tax years beginning on or after January 1, 2011.
Prior years' tax rates: For the tax rates that apply to individuals for tax years prior to 2011, find the Tax Tables for Form ND-1 for the applicable tax year under Individual Income Tax Forms.
Earned Income Tax Credit: The Earned Income Tax Credit (EITC) is a tax credit for people who work but do not earn high incomes. The EITC is a valuable tool helping eligible taxpayers to lower their taxes or to claim a refund. For more information, visit the IRS web site, www.irs.gov or use one of the following links:
