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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
FOR IMMEDIATE RELEASE Contact: Rick Clayburgh, Tax Commissioner   701-328-2770
May 8, 2001

Tax Department Updates Income Tax Decoupling Legislation Information on Website

BISMARCK ---Tax Commissioner Rick Clayburgh announced today that The Office of State Tax Commissioner has updated its website information on the individual income tax bill passed by the Legislature and signed into law by Governor Hoeven.

Commissioner Clayburgh said, “The 2001 Legislature changed the way North Dakotans will compute their individual income tax.  Taxpayers are curious about how this change will affect their own tax liability.  By placing the information on our website it is easier for people to learn more about it.” 

Since 1981 taxpayers have used a short form method to figure their North Dakota individual income tax liability based on a percentage of their federal income tax liability.  On April 26, 2001, the 2001 North Dakota Legislature passed House Bill 1399, eliminating the link to federal income tax liability beginning with the 2001 tax year.  Now taxpayers will figure their North Dakota individual income tax based on varying income tax brackets and tax rates.  The new law also includes various income additions and exclusions.

“This change will affect individuals using the short form (Form 37-S) method of filing for the 2001 tax year,” said Clayburgh.  “Under the new method, most individuals will simply take their federal taxable income, go to the tax tables, and locate the appropriate tax amount.”  Clayburgh added the vast majority of taxpayers will find no change in their tax liability under this new method.  Only taxpayers with net long-term capital gains, and other special additions or deductions will find any change from the tax due under the previous method.

Taxpayers can find information, including a worksheet and flowchart, on the Tax Department’s website at Tax Updates.  The information can be printed and used to estimate how the new income tax bill might affect how they compute their tax liability.

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