FAQ: Individual Income Tax, Office of State Tax Commissioner, Tax Department, North Dakota

Individual Income Tax Frequently Asked Questions

Resident Filers

Q: Am I required to file a North Dakota state income tax return?

A: An individual who derives any gross income from North Dakota sources and who is required to file a federal tax return is required to file a North Dakota tax return for the same year. This requirement applies to both residents and non-residents of North Dakota.

Q: How do I determine if I am a resident of North Dakota?

A: For North Dakota individual income tax purposes, state law defines a resident as any natural person who either (1) is domiciled in North Dakota, or (2) physically resides more than seven months of the tax year in a permanent place of abode maintained in North Dakota. Domicile is your residence by law and is commonly referred to as your legal residence. It generally means the place that is your permanent home to which you always intend to return whenever absent from it. If you have more than one physical place of abode, only one of them may be your domicile. Domicile is based on your intent and your actions.

If you are not domiciled in North Dakota for any part of the tax year, you are deemed by law to be a full-year resident of North Dakota if you maintain a permanent place of abode in North Dakota and spend more than 210 days of the tax year in North Dakota. A permanent place of abode means a house, apartment, or other dwelling containing cooking and bathroom facilities that is suitable for year-round living and is maintained on a permanent or indefinite basis. This 7-month rule does not apply to individuals on active duty in the U.S. armed forces who are domiciled in another state, nor does it apply to Minnesota or Montana residents covered under the income tax reciprocity agreements with those states. The 7-month rule also does not apply if you moved into or out of North Dakota during the year and the move constituted a change in your legal residence. Then you are considered a part-year resident of North Dakota.

Q: I am a resident of North Dakota, but earned income in another state during the year. Do I report this income on my North Dakota income tax return?

A: Yes. All income received by a North Dakota resident, regardless of where it is earned, is reportable to North Dakota. North Dakota does allow a credit for the net amount of tax paid to another state on income that is subject to tax by both North Dakota and another state. In order to claim this credit, you must complete Form ND-1CR and attach it, along with a copy of the other state's tax return, to your North Dakota return.

Q: I am serving in the U.S. armed forces and stationed outside of North Dakota. Am I required to file a North Dakota income tax return?

A: If you are considered a North Dakota resident, and you are required to file a federal individual income tax return, you are also required to file a North Dakota tax return. As a North Dakota resident, your income from all sources is subject to North Dakota income tax to the same extent that it is taxable on your federal return.

Q: I am a resident of North Dakota who was employed in Minnesota (or Montana). Do I have to pay North Dakota income tax on my wages?

A: Yes. As a North Dakota resident, income derived from any source is taxable in North Dakota. If you qualify under the reciprocity agreement with Minnesota or Montana, your income will not be taxed by Minnesota or Montana, but that income must be reported on your North Dakota income tax return to qualify. If Minnesota or Montana state income tax was withheld from your wages, you will need to file a state income tax return in that state to receive a refund of the amount of tax withheld.

Q: I moved into North Dakota during the year. Do I need to file a North Dakota income tax return?

A: Yes. If you derived any gross income from sources inside or outside of North Dakota while you were a resident of North Dakota, or you derived gross income from North Dakota sources while you were a nonresident of North Dakota, you must file a North Dakota income tax return, provided you are required to file a federal tax return for that same year.

Q: I am a resident of North Dakota, but my spouse is a nonresident. How do we file our North Dakota income tax return if we file a joint federal return?

A: For North Dakota income tax purposes, you must file a return using the Married Filing Separate Filing Status. If your spouse derived income from North Dakota sources, your spouse will also need to file a North Dakota income tax return. You must complete Schedule SF to determine the amounts reportable to North Dakota.

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Nonresident Filers

Q: Am I required to file a North Dakota individual income tax return?

A: An individual who derives any gross income from North Dakota sources and is required to file a federal income tax return, is required to file a North Dakota income tax return for the same year. This requirement applies to both residents and non-residents of North Dakota.

Q: I moved out of North Dakota during the year. Do I need to file a North Dakota income tax return?

Q: How do I determine if I am a nonresident of North Dakota?

Q: I am a resident of Minnesota (or Montana) and was employed in North Dakota. Do I have to pay income tax on my wages?

A: North Dakota has income tax reciprocal agreements with Minnesota and Montana. If certain conditions of the agreements are met, a resident of Minnesota or Montana does not have to pay North Dakota income tax on compensation received for work performed in North Dakota. Reciprocity applies only to wages for Montana residents, or compensation for personal or professional services for Minnesota residents. If residents of Minnesota or Montana have North Dakota income from other sources, such as through a partnership or a small business corporation, or from tangible and personal property (such as rents, royalties, capital gains, etc), they are subject to North Dakota income tax on this income. Please refer to the instructions on how to complete Form ND-1 if your income is covered by reciprocity.

Q: I am a resident of Minnesota (or Montana) and employed in North Dakota. My earnings are covered under reciprocity and not subject to tax in North Dakota. How can I exempt my wages from the North Dakota income tax withholding?

A: If your wages are covered by reciprocity and you do not want your employer to withhold North Dakota income tax from them, you must complete and give to your employer a North Dakota Form NDW-R. You can also ask your employer for Form NDW-R.

Q: I am a nonresident deriving income from North Dakota. Am I exempt from North Dakota income tax under a reciprocal agreement?

A: Reciprocal refers to an agreement between two states where the residents of one state performing services in another state are not subject to tax in the state where they work, but rather only in the state where they live. Reciprocal agreements typically occur between neighboring states, because of the frequency of people in cities along the borders crossing over and working in the other state. Such agreements only occur if both states' taxing authorities and governors agree to them. The basis for a reciprocal agreement is to help simplify the tax reporting of individuals between two states when the income is being taxed by the individual's state of residence.

North Dakota has a reciprocal agreement with two states: Minnesota and Montana. A resident of any other state who performs services in North Dakota, or receives income from North Dakota sources is subject to North Dakota income tax.

Q: I am from a foreign country working in North Dakota. Do I have to file a North Dakota income tax return?

A: As a nonresident alien of the United States deriving gross income from North Dakota sources, you must file a North Dakota individual income tax return. Except where an income tax treaty between the United States and a foreign country specifically exempts income from state taxation, income tax treaties between the U.S. and foreign countries do not apply for North Dakota income tax purposes. Therefore, you may have to pay North Dakota income tax on income derived from North Dakota sources even though the income is exempt from U.S. income tax because of a treaty. For more information, including the instructions on how to complete the North Dakota return, obtain the income tax guideline: Income Taxation of Nonresident Aliens.

Q: Are gambling winnings subject to North Dakota income tax if I am from another state or a foreign country?

A: Yes. You are required to report income received from gambling activity carried on in North Dakota to North Dakota, whether you are a resident of another state or a foreign country. Also, Minnesota and Montana residents are not protected under reciprocity on gambling income. Some nonresidents have thought that if there is no North Dakota income tax withheld from their winnings they don't have to report this income to North Dakota. By law, the gaming establishments are not required to withhold North Dakota income tax from your winnings as they are required to do for federal income tax purposes. However, this income is still subject to North Dakota income tax.

Q: I am a nonresident of North Dakota and a partner in an entity that has a business interest in North Dakota. Am I required to file a North Dakota income tax return?

A: If an individual derives any gross income from North Dakota sources, and is required to file a federal income tax return, that individual also has a North Dakota filing requirement. This includes partners, limited liability company members, and small business corporation shareholders of any business that has derived gross income from North Dakota sources, regardless of whether that income is distributed from the business.

Q: I am a nonresident of North Dakota who inherited some property in North Dakota. The property generates oil royalties or cash rent. Am I required to file a North Dakota income tax return?

A: If you derive any gross income from North Dakota sources and are required to file a federal income tax return, you also have a North Dakota filing requirement. Income from tangible property in North Dakota includes rents, royalties, and gains from the disposition of tangible property located in North Dakota.

Q: I am a nonresident of North Dakota. I held an interest in a North Dakota partnership that I disposed of during the year. Is the gain on the sale of my partnership interest taxable in North Dakota?

A: No. A partnership interest is considered an intangible asset, as are shares of capital stock. The gain or loss recognized on the sale of an intangible asset by a nonresident is neither taxable nor deductible in North Dakota, but instead is reportable in your state of residency.

Q: I am a nonresident of North Dakota serving in the U. S. armed forces and stationed in North Dakota. Do I need to file a North Dakota income tax return?

A: You do not need to file a North Dakota income tax return unless you receive income from wages or salaries for civilian work (including work for the Federal Government, whether on or off of a military base), rents, ordinary and capital gains, gambling activity conducted in North Dakota, or net income from a trade or business from North Dakota sources. The income that you receive would then be taxable and you would be required to file a return with North Dakota.

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Native American Filers

Q: I live on an Indian reservation. Am I required to file a North Dakota income tax return?

A: If you are a Native American, you are not subject to North Dakota income tax and do not have to file a North Dakota income tax return if all of the following apply:

You are enrolled as a member of a federally-recognized Indian Tribe;
You live on any Indian reservation in North Dakota; and
You derive all of your income from sources on any Indian reservation in North Dakota or from sources outside North Dakota.

Please refer to the guideline Income Taxation of Native Americans for more information.

Q: I live on an Indian reservation where I am enrolled, but earned some income on another Indian reservation. Is my income from the other reservation subject to North Dakota income tax?

A: No. For tax years after 2006, North Dakota tax law exempts income earned on any reservation in North Dakota if you live any Indian reservation in North Dakota. This applies regardless of whether you live on the reservation where enrolled.

Q: I live and work on an Indian reservation and am a descendent of the tribe. Am I exempt from filing a North Dakota income tax return?

A: No, it is not enough to be a descendant. You must be an enrolled member of a federally-recognized Indian tribe in North Dakota in addition to living and working on an Indian reservation.

Q: I am a Native American serving in the U.S. armed forces. Is my income exempt from North Dakota income tax?

A: If your legal residence is on an Indian reservation in North Dakota, the compensation you receive for active duty service in the U.S. armed forces is exempt from North Dakota income tax regardless of whether the service is performed within or without North Dakota.

If your legal residence is located in another state (whether or not it is on an Indian reservation), the compensation you receive for active duty service in the U.S. armed forces is exempt from North Dakota income tax regardless of whether the service is performed within or without North Dakota.

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Military Personnel (Active Duty And Retired)

Q: I am a resident of North Dakota serving in the U.S. armed forces and stationed outside of North Dakota. Am I required to file a North Dakota income tax return?

A: As a North Dakota resident, you are required to file a North Dakota income tax return if you meet the requirement to file a federal income tax return. Your income from all sources is subject to North Dakota income tax to the same extent that it is taxable on your federal return. Please refer to the guideline Income Taxation of Military Personnel for more information.

Q: I am a resident of North Dakota serving in the U.S. armed forces. My spouse is a nonresident of North Dakota. We file a joint federal return. How do we file our North Dakota income tax return?

A: For tax years after 2004, you must file a joint North Dakota income tax return if you file a joint federal income tax return. Because your spouse is a nonresident of North Dakota, you must complete Schedule ND-1NR (if filing Form ND-1) or Schedule 3 (if filing Form ND-2) on a joint basis and attach it to your return. On Schedule ND-1NR or Schedule 3, whichever applies, each of you must indicate your residency status by filling in your residency information at the top of the schedule.

For tax years before 2005, the filing procedures were different for married couples who filed a joint federal income tax return and had different residency statuses. See the instructions to the applicable year’s North Dakota income tax return for more information.

Q: I am a nonresident of North Dakota serving in the U.S. armed forces and stationed in North Dakota. Do I need to file North Dakota income tax return?

A: You do not need to file a North Dakota income tax return if your only income consists of your compensation received for your service in the U.S. armed forces. Federal law, called the Servicemembers Civil Relief Act, prohibits a state from taxing the federal active duty military compensation of a military member who is not a legal resident of the state, even if the military member is stationed within the state.

However, if you also receive income from sources within North Dakota other than your military compensation, this income is taxable and you must file a North Dakota income tax return to report it. Income from sources within North Dakota includes wages, salary, or other compensation for civilian work (including work for the Federal Government, whether on or off of a military base) performed in North Dakota; net rental income from property located in North Dakota; ordinary and capital gains from the sale or exchange of property located in North Dakota; income from gambling activity carried on in North Dakota; and net income from a trade or business carried on within North Dakota.

Q: I recently retired from the U.S. armed forces. While in the service I was a nonresident of North Dakota and did not have to file a North Dakota income tax return. Upon my retirement, I took up residence in North Dakota. Is my military pension taxable by North Dakota?

A: Yes. As a civilian living in North Dakota, the portion of your military pension that is taxable for federal income tax purposes is taxable by North Dakota. If you are required to file a federal income tax return for the year, you are also required to file a North Dakota income tax return.

Q: I recently retired from the U.S. armed forces. While in the service I was a resident of North Dakota and I filed North Dakota income tax returns as required. At the time I retired I took up residence in another state. Is my military pension taxable by North Dakota?

A: No. As a civilian living in another state, your military pension is not reportable to or taxable by North Dakota.

Q: I am a Native American serving in the U.S. armed forces. Is my income exempt from North Dakota income tax?

Q: Does North Dakota provide any special deductions or exemptions for active or retired military personnel?

A: North Dakota income tax law provides for two methods of calculating the individual income tax. The two methods are implemented on Form ND-1 and Form ND-2. The special deductions for military personnel are different on each form. The available deductions are listed below by form.

If Form ND-1 (the main method) is used, the following deductions are allowed to military personnel:.

For 2003 and after, compensation for federal active duty received while a nonresident of North Dakota is deductible in calculating North Dakota taxable income.
For 2003 and after, if you are a member of the North Dakota National Guard or the Reserve who is mobilized for federal active duty under Title 10, U.S. Code, your compensation received for the federal active duty service is deductible in calculating North Dakota taxable income. However, you may not deduct any part of this compensation that is excluded from federal income tax, nor may you deduct any compensation received for attending annual training, basic military training, professional military education, or active duty for which you volunteered and did not receive mobilization orders.

If Form ND-2 is used, the following deductions are allowed to North Dakota resident military personnel:

Up to $1,000 of compensation received for federal active duty.
Up to $1,000 of compensation received for attending periodic training for drill and instruction as a member of the National Guard or Reserve.
If you are on federal active duty overseas for at least 30 days during the year, up to $300 of your compensation received for that duty is allowed for each month (or fraction of a month) you are overseas. Overseas duty means that you are stationed outside any of the U.S. states and the District of Columbia. The following officers are not eligible for this overseas deduction:
- Major or higher rank in the U.S. Army, Air Force, or Marine Corps.
- Lieutenant commander or higher rank in the U.S. Navy.
- Surgeon or higher rank in the commissioned corps of the U.S. Public Health Service or the National Oceanic and Atmospheric Administration.
If you are at least 50 years old, you may deduct up to $5,000 of your retirement pay received for service in the U.S. armed forces or any of its reserve components. If you also received social security benefits, you must reduce your allowable deduction by the amount of those benefits.

Important: Eligibility for any of the above deductions allowed only on Form ND-2 does not mean you should automatically use Form ND-2. It is very possible that your tax liability will be less on Form ND-1 (without the deduction). The only way to know for sure which form is best for you is to calculate the tax on both forms and compare the results; file the form showing the lowest tax.

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State Tax Refunds

Q: How can I check on the status of my refund?

A: If you chose direct deposit, please check with your bank first to see if your refund has been deposited into your bank account. Our office will not send you notification of the deposit. You may call our office (see contact information) to check on the status of your refund, during office hours, Monday - Friday, 8:00 a.m. - 5:00 p.m. Central Time. Please have a copy of your return in front of you. You will be asked to verify your name, social security number, filing status and exact amount of your refund before we will release any information to you. We recommend that you allow 6 weeks after filing your tax return, before contacting us.

Q: Can my refund be directly deposited?

A: Yes. When you choose to directly deposit your refund our office will not notify you of the deposit. It is your responsibility to check with your bank to be sure that the deposit has been made. Please allow up to six weeks for your refund to be processed if filing a paper return, or up to 3 weeks if filing your return electronically.

Q: What happens if my bank account is closed before the deposit is made, or my bank refuses to accept the deposit?

A: The bank will notify our office that the deposit was refused. We will then issue you a check and mail it to you at the address listed on your return.

Q: I was due a refund, but received a notice that the refund was applied to an obligation that I had with another agency. Do I have any recourse?

A: You must contact the agency listed in the notice you received from this office informing you that your refund had been offset. The refund-offset program is used by state agencies to collect monies they have determined are due. This office cannot provide assistance with any questions about the balance due, or the nature of the balance due. All questions of this nature need to be addressed to the agency that received your monies.

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Estimated Individual Income Tax Requirements

Q: Am I required to make estimated income tax installments to North Dakota?

A: You may be required to make estimated income tax installments if you expect your North Dakota net tax liability to be $500 or more and you were required to make federal estimated tax deposits. Please refer to the instructions for Form 400-ES, Estimated income tax - individuals, for details. If you meet the estimated tax requirements and failed to make those installments, you will be subject to underpayment interest charges.

Q: I am making estimated income tax installments but misplaced my vouchers. What can I do?

A: Blank vouchers can be printed from this Web site by going to Individual Income and then Forms then Individual Income Tax Forms and Instructions. Choose the appropriate year and select Form 400-ES. Complete the pertinent information, and send the voucher along with your payment to:

Office of the State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0550

You can also make your estimated payment by credit card. If you pay by credit card, with Mastercard®, American Express®,Card Discover® Card or Visa® Card, this payment must be made by telephone or over the Internet through Link2Gov Corporation, a private credit card payment service provider. A convenience fee of 2.49% will be charged to your credit card by Link2Gov Corporation, which is retained by the corporation for its services—the State of North Dakota does not receive any part of this fee.

To make your payment by credit card, go to Link2Gov Corporation’s Web site at www.ndtaxpayment.com or call them toll-free at 1-888-ND-TAXES (1-888-638-2937).

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Amended Returns

Q: When am I required to amend my North Dakota state tax return?

A: You must file an amended North Dakota tax return when an item on your original return was reported incorrectly or to report changes made to your federal income tax return, including changes made by the Internal Revenue Service. The amended North Dakota return must be filed within 90 days after filing the amended federal return or within 90 days after the final determination of the IRS changes.

Q: What forms do I use to amend my North Dakota state tax return?

A: North Dakota does not provide a special form for this purpose, instead you must use the appropriate North Dakota individual income tax form for the year affected by the change(s). For example, you are amending your 2002 return, use the forms from the 2002 tax year and mark the box at the top portion of the return indicating that the return is being amended. Complete the return as you normally would, but when you arrive at the line that asks for the amount of tax withheld or paid by estimates, enter the amount of net tax liability paid on the original return or previously filed amended return. You can then determine if there is a refund or balance due on the amended return. You must attach a copy of federal Form 1040X and any attachments to that form to your amended North Dakota state return.

Q: I received a notice from the Internal Revenue Service that informed me of a change that was made to my federal return. Am I required to amend my North Dakota income tax return?

A: YES. Any time a change is made to your federal return, you are required to amend your North Dakota state income tax return. If you have not filed federal Form 1040X, you must attach a copy of the notice you received from the Internal Revenue Service detailing the changes made to your federal return.

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Extension Of Time To File

Q: How do I obtain an extension of time to file?

A: You have an automatic extension of time to file your North Dakota income tax return if you have obtained a federal extension. You must attach a copy of your federal extension when you file your North Dakota return to avoid the late filing penalty charges. Extension interest still applies on any tax due and paid with your return filed after the original due date. North Dakota will recognize all valid federal extensions (Forms 4868 and 2868) including the automatic two-month extension for taxpayers living abroad. If you have applied for an additional two-month federal extension on Form 2868, you must attach a copy of the approved federal extension request to your North Dakota income tax return.

If you do not obtain a federal extension, but need additional time to file your North Dakota return, you may apply for a North Dakota extension by completing and filing North Dakota Form 101. This is not an automatic extension - you must show good cause to be granted a North Dakota extension. Form 101 must be filed on or before the due date of your return.

If your return is filed before the extended due date, and you pay the full amount of tax due with the return, no penalty will be assessed. However, interest at the rate of 12% per year (1% per month or fraction of) will apply to the amount of tax due on your extended return from the original due date of your return through the date the return was filed.

Q: If I expect to owe North Dakota state tax and apply for an extension of time to file my return, how do I make an extension payment of tax?

A: If you obtain an extension of time to file your federal return (Federal Form 4868), it will be recognized for North Dakota purposes. This includes the automatic extension allowed for being outside the U.S. and Puerto Rico on April 15. You do not have to file a separate state extension form, nor do you have to notify the Office of State Tax Commissioner that you have obtained a federal extension prior to filing your North Dakota return. Check the “Extension” block on the North Dakota return. A copy of the federal extension form does not have to be attached to the North Dakota return; however, it must be retained on file in case the Office of State Tax Commissioner requests to see it.

If you do not obtain a federal extension,but need additional time to file your North Dakota return, you may apply for a North Dakota extension by completing and filing Form 101. This is not an automatic extension—you must have good cause to request a North Dakota extension. Form 101 must be postmarked on or before the due date of your return. You will be notified whether your extension request is approved or rejected. If approved, check the “Extension” block on the North Dakota return. A copy of the approved Form 101 does not have to be attached to the North Dakota return; however, it must be retained on file in case the Office of State Tax Commissioner requests to see it.

Q: If I file for an extension of time to file my return, can I still file electronically?

A: You can file your return electronically, whether or not you have an extension of time to file your return, up until the time electronic returns are no longer accepted. That date is October 15.

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Electronic Filing

Q: Can I electronically file my North Dakota return?

A: Yes. Electronic filing is a fast and accurate way to file your state and federal income tax returns. To file your North Dakota return electronically, you must file it at the same time that you electronically file your federal income tax return. Your tax information is keyed into a computer and sent to the Internal Revenue Service, which then sends the state portion of your return to the North Dakota Office of State Tax Commissioner. For more information on filing electronically, see the related page on this website.

Q: Are there any advantages to electronically filing my return?

A: Electronic filing substantially cuts down on mathematical errors and mistaken social security numbers, as well as other items that could delay a refund. You are also assured that the return has been received and not lost in the mail, by the acknowledgement that is sent back. Electronic filing coupled with direct deposit is the fastest way to file your return and receive your refund.

Q: If I electronically file my return before April 15th, and I have a balance due, do I have to pay the balance due at the time I file the return?

A: You can electronically file your return with a balance due at any time before the April 15th due date. The amount due on your tax return does not have to be paid until the April 15th due date. You can pay your balance due by check, money order or by credit card.

If you pay by check or money order you will need to complete Form ND-1V and submit with payment to this office. Form ND-1V will be provided to you by your software program after you receive confirmation that your electronic return was accepted by this office. If you do not receive a Form ND-1V, attach a note with your payment stating your name, social security number, address and the tax year the payment is for. If you pay by credit card do not use Form ND-1V. (Please do not send cash.)

If you pay by credit card, with Mastercard®, American Express®Card, Discover® Card, or Visa® Card, this payment must be made by telephone or over the Internet through Link2Gov Corporation, a private credit card payment service provider. A convenience fee of 2.49% will be charged to your credit card by Link2Gov Corporation, which is retained by the corporation for its services—the State of North Dakota does not receive any part of this fee.

To make your payment by credit card, go to Link2Gov Corporation’s Web site at www.ndtaxpayment.com or call them toll-free at 1-888-ND-TAXES (1-888-638-2937).

Q: Is electronic filing in North Dakota a completely paperless way of filing my return?

A: Not necessarily. If you do not utilize the paperless filing method offered by the Internal Revenue Service, you will need to file a signature document with our state. The signature document is Form ND1-EF or ND1-OF, depending on how you electronically filed your return. For more electronic filing details, please refer to theElectronic Filing Section of this website.

Q: Is there a fee to electronically file my return?

A: You may be charged a fee to file your taxes electronically. If you use a paid tax preparer to file your return, the preparer may charge a fee for this service. This fee varies among preparers. If you are filing your own return, the service provider you use to electronically file your return may charge a fee. The fee goes directly to the service provider. We do not subsidize service providers, nor do we receive any money from them to put their link on our website. For a list of approved online services or software programs to prepare your own return, please refer to the Electronic Filing Section of this website.

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General Issues

Q: Which North Dakota income tax form should I use?

A: North Dakota has two methods of calculating individual income tax. The two methods are implemented on two different forms, ND-1 and the optional ND-2. Use the form that results in the lower state income tax liability. It is important to understand that a vast majority of taxpayers will compute a lower state tax using Form ND-1, even though they may qualify for some of the exclusions only allowed on Form ND-2, because of the different tax rates. In fact over 95% of all taxpayers will have a lower state tax using Form ND-1.

Q: What are the North Dakota income tax rates?

A:The tax rates depend on which tax form is filed - Form ND-1 (the standard method), or Form ND-2 (the optional method).

The tax rates effective for the 2005 tax year are as follows:

FORM ND-1 (depends on the filing status)

Single