How to File ND Taxes & Get Your Tax Refund Faster

The people required to file ND taxes include individuals who live or work in the state for at least 7 months (the statutory residency rule) per year. For example, out-of-state and foreign non-residents who have worked in the state for at least 7 months are still required to file, despite not being permanent residents of the state.

Likewise, people who own homes in the state, yet reside elsewhere, are also required to file state taxes. Workers who live in the state, yet derive out-of-state income, are required as well to file a state income tax return. The state does not require Native Americans who belong to a federally exempt tribe or live on a reservation to file returns. Enrolled tribal members living and working on their tribe's reservation are exempt from state taxes if income is earned on the reservation.

People required to file state taxes have from January 1 to April 15 of each year to submit their taxes. Taxpayers can request an extension by filling out State Form 101 and submitting it to the state's tax commissioner.

North Dakota Tax Brackets

North Dakota uses a graduated state income tax system with three tax brackets for the 2024 tax year (taxes filed in 2025). The rates range from 0% to 2.5% depending on income level and filing status.

Single Filers:

• 0% on income up to $47,150
• 1.95% on income from $47,151 to $238,200
• 2.5% on income over $238,200

Married Filing Jointly and Qualified Surviving Spouse:

• 0% on income up to $78,775
• 1.95% on income from $78,776 to $289,975
• 2.5% on income over $289,975

Married Filing Separately:

• 0% on income up to $39,375
• 1.95% on income from $39,376 to $144,975
• 2.5% on income over $144,975

Head of Household:

• 0% on income up to $63,175
• 1.95% on income from $63,176 to $264,100
• 2.5% on income over $264,100

The state has relatively low tax rates compared to other states and ranks 9th overall on the State Tax Competitiveness Index. More information on tax brackets can be found at the North Dakota Office of State Tax Commissioner website here.

Who Must File North Dakota Taxes

You must file a state income tax return if you're a resident, part-year resident, or nonresident who meets the federal filing requirement and earns income from state sources. This includes wages, self-employment income, or other taxable earnings originating in the state.

Residency status determines how much of your income is subject to state taxes:

• Resident: You lived in the state for the entire tax year, met the statutory 7-month rule, or consider it your permanent home. The state taxes all income earned, both within and outside the state.
• Part-year resident: You moved into or out of the state during the tax year. The state taxes income earned inside or outside the state while a resident and any state-sourced income while a nonresident.
• Nonresident: You lived outside the state (didn't live in the state for more than 7 months) but earned income from sources within the state. The state taxes only income from state sources.
• Native American: Enrolled tribal members living and working on their tribe's reservation are exempt from state taxes if income is earned on the reservation.

Military members follow the same rules based on their residency status and income earned in the state. Military retirement pay is fully exempt from state income tax.

Social Security benefits are exempt from state taxation for all individuals, regardless of income level. This exemption has been in place since 2021.

Amending a Return to Make a Correction

Taxpayers can amend their ND taxes if the IRS has reported a change to their income or if their first return was filled out incorrectly. They can file an amended return for the tax year during which the change or error occurred and was reported. They have up to 90 days to file an amended return after the error or change was brought to their attention.

Where to Remit Payment

After they submit their returns, taxpayers can choose from several payment options if they owe a balance to the state. They can send in a paper check or money order to:

The Office of the State Tax Commissioner
PO Box 5621
Bismarck, ND 58506-5621

They can also pay online with a debit or credit card at apps.nd.gov/tax/tap/_/.

People who cannot pay their balance in full are encouraged to pay as much as they can at the time that they submit their returns. The state will then bill them for the balance.

Partnerships, Corporations, Estates and Individuals can all pay quarterly estimated tax payments if they expect to have $1000 or more of income to report. Vouchers are available and can be submitted to:
The Office of State Tax Commissioner
PO Box 5622
Bismarck, ND 58506-5622

Access "Where's My Refund?" from the nd.gov/tax website to track the status of your state tax refund online. People who are owed a refund should expect their checks to be mailed to them within six weeks after submitting their returns. Taxpayers can also have their refunds directly deposited into their checking or savings accounts. Direct deposits tend to be processed faster.

Frequently Asked Questions

Are there property tax relief programs for seniors in North Dakota?
Yes. The Homestead Property Tax Credit and Renter's Refund program offers property tax relief to seniors (65 years and older) and individuals with disabilities, based on income, property value, or rent expense.

Does North Dakota have tax reciprocity with other states?
Yes. The state has tax reciprocity agreements with Minnesota and Montana. If you're a resident who works in either of those states, your wages are not taxable by Minnesota or Montana, provided you meet certain residency requirements.

What is the sales tax rate in North Dakota?
The state sales tax rate is 5%. Cities and counties can add their own local sales taxes up to 3.5%, which means the combined rate can range from 5% to 8.5% depending on location.<

Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.