nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends
 

FAQ Articles

Form W-4 - If a nonresident alien is exempt from federal withholding, should the same be followed for North Dakota state tax purposes?

No, wages paid to a nonresident alien who is exempt for federal purposes because of a treaty are not exempt from North Dakota income tax withholding. A nonresident alien must complete a separate Form W-4 for North Dakota tax purposes. Write “North Dakota only – nonresident alien” at the top of the form.

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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FAQ Articles

Form W-4 - If a nonresident alien is exempt from federal withholding, should the same be followed for North Dakota state tax purposes?

No, wages paid to a nonresident alien who is exempt for federal purposes because of a treaty are not exempt from North Dakota income tax withholding. A nonresident alien must complete a separate Form W-4 for North Dakota tax purposes. Write “North Dakota only – nonresident alien” at the top of the form.

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