In 2018, more than 470,000 North Dakota residents filed a state income tax return, yet thousands experienced refund delays, penalties, or additional interest because of avoidable mistakes. The process may seem straightforward for individuals and small business owners, but missing a single step can cost you time and money.

Filing your North Dakota individual income tax return accurately and on time is more than a routine chore. It is a legal requirement that protects you from costly penalties and ensures you receive your refund as quickly as possible. Whether you are a full-year resident, a part-year resident, or a nonresident with North Dakota income, understanding the state’s requirements will help you file with confidence.

This guide is designed for individuals and small business owners who need clear, authoritative steps for the 2018 tax year. You will learn who must file, the deadlines to meet, the correct forms to use, and how to avoid common errors that slow refunds. We will also compare online and paper filing methods, explain payment options, and show you how to track your refund status. 

Who Needs to File a North Dakota Tax Return 

The first step in knowing how to file your North Dakota tax return is determining whether you must file. In North Dakota, the filing rules are closely tied to your federal return. Suppose you must file a federal income tax return. In that case, you will generally need to file a North Dakota individual income tax return, depending on your residency status and income sources.

Full-Year Residents

If you lived in North Dakota for the entire tax year and were required to file a federal return, you must also file a state return. This includes situations where you earned income outside North Dakota or from multiple states.

Statutory 7-Month Residency Rule

Even if you are not considered a resident under typical rules, you are treated as a full-year resident if you maintained a permanent home in the state and spent more than 210 days in North Dakota during the year.

Part-Year Residents

If you moved into or out of North Dakota during the tax year, you must file if you earned income from any source while a resident or from North Dakota sources while a nonresident.

Nonresidents

You must file if you earned wages, business income, rental income, or gambling winnings from North Dakota sources and are required to file federally.

Special Cases

  • Military members: North Dakota residents must file even if stationed elsewhere.

  • Students: Residency depends on whether you maintained a permanent home in the state.

  • Retirees: If you meet federal filing requirements and receive ND-source income, filing is required.

Failing to file when required can result in penalties, interest, and delayed refunds. Confirming your filing obligation before you start ensures you follow state law and avoid unnecessary costs.

Important 2018 Filing Deadlines and Penalties 

For the 2018 tax year, the deadline to file your North Dakota tax return was April 15, 2019, for most calendar-year filers. Fiscal-year filers had until the 15th day of the fourth month after their fiscal year ended. Meeting these deadlines is not just a formality; missing them can cost you real money in penalties and interest.

Late Filing Penalty

If you do not submit your return by the deadline, you face a penalty of 5% of the unpaid tax per month or part of a month, up to a maximum of 25%. For example, a $1,000 unpaid balance could cost you an extra $250 over just a few months.

Late Payment Penalty

Even if you file your return on time, failing to pay the amount owed by the due date results in a 5% penalty (minimum $5), plus interest of 1% per month on the unpaid balance.

Why Early Filing Matters

  • Secure your refund faster: E-filed returns can be processed within 30 days, compared to 8 or more weeks for paper returns.

  • Avoid last-minute stress: Filing early gives you time to correct errors before the deadline.

  • Prevent penalties and interest: Delays in payment increase costs unnecessarily.

Whether you file online or by mail, mark the deadline on your calendar and prepare early. This simple step can protect your finances, prevent avoidable charges, and give you peace of mind knowing your obligations are met.

Choosing the Correct North Dakota Tax Form 

Selecting the right form is an essential step in filing your North Dakota tax return. Using the wrong form can delay processing, postpone your refund, or require additional correspondence with the North Dakota Office of State Tax Commissioner.

Form ND-EZ - Simple Returns: This streamlined form is for taxpayers with basic situations. You may use ND-EZ if all the following apply:

  • You were a full-year resident in the tax year.

  • You have no North Dakota additions or subtractions to your income.

  • You are not claiming any North Dakota tax credits.

  • You did not pay the estimated tax or apply for a prior year's refund until 2018.

Form ND-1 - Standard Returns: If you answer “yes” to any of these, you must use ND-1:

  • You were a part-year resident or nonresident.

  • You have statutory adjustments to income.

  • You are claiming state tax credits.

  • You made estimated tax payments or carried forward a refund.

Standard Schedules and Payment Vouchers

  • Schedule ND-1NR: For part-year and nonresidents.

  • Schedule ND-1SA: For statutory adjustments.

  • Schedule ND-1TC: For claiming credits.

  • Form ND-1V: Voucher for electronically filed returns.

  • Form ND-1PRV: Voucher for paper-filed returns.

  • Form ND-1EXT: For extension payments.

Always double-check the official service page for the most updated form instructions before completing your return. The right choice here ensures accurate filing and faster processing.

Step-by-Step Guide to Completing Your Return

Preparing your North Dakota individual income tax return correctly starts with preparation. Following these steps will help you complete your 2018 return accurately, avoid penalties, and secure your refund without unnecessary delays.

Step 1: Gather Required Documents

Before starting, collect everything you will need:

  • Completed 2018 federal income tax return (Form 1040 and schedules)

  • Form W-2 from all employers

  • Form 1099s (interest, dividends, retirement income, etc.)

  • Records for deductible expenses if itemizing

  • Prior year North Dakota return, if applicable

  • Bank account details for direct deposit

Having all documents ready reduces the chance of missing information and filing errors.

Step 2: Complete Your Federal Return First

North Dakota starts its calculation with your federal adjusted gross income (AGI) and federal taxable income. Without these numbers, you cannot accurately complete your state return.

Step 3: Choose the Correct Form

Refer to Section 3 for guidance on whether to use ND-EZ or ND-1. Picking the wrong form may result in processing delays or returned filings.

Step 4: Fill Out Personal Information

  • Match your name, address, and Social Security number as shown on your federal return.

  • Choose the same filing status you used federally.

  • Include spouse information if filing jointly.

Step 5: Calculate Your North Dakota Taxable Income

  1. Enter your federal AGI and taxable income.

  2. Apply any North Dakota additions (income items taxed federally but not in ND) or subtractions (deductions allowed by ND but not federally).

  3. Determine your North Dakota taxable income after adjustments.

Step 6: Determine Your Tax Liability

  • Use the tax tables in the official instruction booklet, or let tax software calculate your tax.

  • If you qualify for the new federal qualified business income deduction, ensure it is reflected in your ND calculations.

Step 7: Apply Credits and Payments

  • Add any North Dakota tax credits you qualify for (e.g., income tax paid to another state).

  • Include tax withheld from W-2s and 1099s.

  • Add any estimated payments made in 2018.

Step 8: Review for Common Mistakes

Avoid these easily preventable errors:

  • Failing to attach your federal return copy.

  • Entering incorrect federal amounts.

  • Forgetting signatures.

  • Use ND-EZ when ND-1 is required.

  • Omitting payment details when paying by check.

Step 9: Sign and Date Your Return

Unsigned returns are invalid. If filing jointly, both spouses must sign.

Step 10: Keep Copies for Your Records

Retain copies of your return, W-2s, 1099s, and supporting documentation for at least three years in case of audits or amendments. Completing your return carefully is the most critical way to ensure your North Dakota tax is processed quickly and accurately. Skipping details or rushing through can result in delays, additional interest, or lost refunds. Filing early allows you to correct mistakes before the deadline and helps secure your financial position.

Filing Options: Online vs. Paper

When deciding how to file your North Dakota tax return, you have two main options: filing electronically or mailing a paper return. Each method has its pros and cons, but e-filing offers clear advantages for most taxpayers.

Electronic Filing (E-File)

Benefits:

  • Faster refunds: E-filed returns are generally processed within 30 days, while paper returns may take 8 weeks or longer.

  • Fewer errors: Built-in software checks catch many common mistakes before submission.

  • Secure transmission: Your data is encrypted for protection during transfer to the North Dakota Office of State Tax Commissioner.

  • Direct deposit: Refunds go to your bank account, eliminating mailing delays.

E-File Options:

  • Tax preparation software that supports North Dakota individual income tax returns.

  • Professional tax preparers who are authorized IRS e-file providers.

  • Free File options for eligible taxpayers.

  • North Dakota’s free online fillable forms are available at nd.gov/tax.

Paper Filing

While slower, paper filing is still an option if you prefer physical forms or cannot e-file.

Steps:

  1. Print and complete the correct form (ND-EZ or ND-1).

  2. Attach your complete federal return and any required schedules.

  3. Sign and date the return.

  4. Include your payment voucher if sending a check.

  5. Mail to:
    Office of State Tax Commissioner
    PO Box 5621
    Bismarck, ND 58506-5621

Which Should You Choose?

For most taxpayers, filing online is faster, safer, and more efficient. Paper returns may be necessary in limited cases, but they require longer processing times and are more likely to be delayed.

Payment Methods and Deadlines

Once you have calculated your North Dakota individual income tax balance, the next step is making your payment on time. For most filers, the tax year 2018 payment deadline matched the filing deadline: April 15, 2019. Even if you received an extension to file, your payment was due by this date.

Online Payments

Paying online is the most convenient and secure method for settling your North Dakota individual income tax balance. The state offers two main online payment options:

  • Electronic Check (E-check): This option transfers funds directly from your bank account to the North Dakota Office of State Tax Commissioner with no processing fee. It is fast, cost-effective, and provides an immediate confirmation number for your records.

  • Credit or Debit Card: Accepted cards include Visa, MasterCard, American Express, and Discover. While this method is quick, a processing fee applies. This fee is charged by the payment processor, not the state, and will be shown to you before completing your payment.

Where to Pay: To complete your transaction, use the official, secure payment page at nd.gov/tax/payment. High-level security measures protect your personal and financial information.

Check or Money Order

If you prefer paying by mail, follow these steps to avoid processing delays:

  1. Make checks payable to the Office of the State Tax Commissioner.
    To ensure your payment is applied correctly, include your Social Security number and “Tax Year 2018” in the memo line.

  2. Use the correct payment voucher for your filing type:


    • ND-1V: For electronically filed returns.

    • ND-1PRV: For paper-filed returns.

    • ND-1EXT: For extension payments.

  3. Please mail payments separately from your return, unless filing by paper, and include the check in the same envelope.

Penalties and Interest

Paying after the deadline can result in additional costs:

  • Late Payment Penalty – 5% of unpaid tax (minimum $5).

  • Interest – 1% per month on any unpaid balances.

Paying on time helps you avoid these unnecessary charges, protects your credit standing with the Dakota tax system, and ensures your account remains in good standing with the North Dakota Office of State Tax Commissioner.

How to Track Your Refund or Balance Due 

After you file your North Dakota tax return, you should check the status of your refund or confirm if you still owe additional tax. The North Dakota Office of State Tax Commissioner provides an online tool called “Where’s My Refund” to simplify and secure this process.

Checking Your Refund Status

Visit the refund tracking page on the official North Dakota state tax service site. This secure tool allows you to see where your Dakota tax refund stands. You will need the following details:

  • Tax year (2018): Select the correct filing year to ensure the system searches for the right return information. Choosing the wrong year will give incorrect or no results.

  • Your Social Security number: This is required for identity verification and to match your refund request with your account in the North Dakota Office of State Tax Commissioner records.

  • Filing status from your return: Enter the exact status you used when you filed (single, married filing jointly, married filing separately, or head of household).

  • The exact refund amount you expect to receive must match the amount shown on your submitted return; even a slight mismatch could result in an error message.

Refund information is updated regularly. If you recently filed, please wait at least three business days before checking if you e-filed, or longer if you mailed your return.

Processing Times:

  • E-filed returns: Usually processed within 30 days, this is the fastest way to get your refund.

  • Paper returns: May take 8 weeks or more to process due to manual review.

  • Direct deposit: Refunds are typically available in your bank account within 3–5 business days after processing.

  • Check by mail: Physical checks may take 7–10 days to arrive, depending on postal delivery times.

Checking a Balance Due

You can log in to the state payment service to confirm your account balance, including any interest or penalties, if you owe tax. The system uses high-level security protocols to protect your information. Tracking your refund or payment status ensures you stay informed, avoid surprises, and take action quickly if any issues arise with your Dakota tax account.

Final Filing Checklist

Before sending your North Dakota individual income tax return, use the following checklist to ensure every step is complete and accurate. Missing items can delay your refund or cause additional correspondence with the North Dakota Office of State Tax Commissioner.

Please review the following items before filing:

  • All forms completed, signed, and dated.

  • Complete copy of your federal return is attached.

  • W-2s, 1099s, and any supporting schedules included.

  • The correct payment method (online, check, or money order) was selected.

  • Payment voucher included if mailing payment.

  • Current mailing address verified for mail delivery.

  • Bank account information updated for direct deposit.

  • Copies of your return and documents are kept for at least three years.

A thorough review is the fastest way to receive your refund without delays. An updated and complete return protects you from avoidable penalties and keeps your Dakota tax account in good standing with the state.

Frequently Asked Questions (FAQs)

Can I still file my 2018 North Dakota individual income tax return in 2025?

Yes, you may still file, but timing matters. Refund claims must generally be submitted within three years of the original due date, so filing in 2025 may limit your ability to receive any refund. You may still owe penalties and interest for late filing or payment. Please check the North Dakota Office of State Tax Commissioner website for updated rules and instructions on mailing or online submission.

What should I do if I need additional time to pay my Dakota tax?

If you cannot pay your full balance by the deadline, you should still file your return on time to avoid late filing penalties. Then contact the state tax service to discuss available payment options. Interest will continue to accrue until the balance is paid in full. Acting early allows you to arrange a payment plan, avoid unnecessary fees, and keep your account in good standing with the North Dakota Office of State Tax Commissioner.

Is it safe to pay my North Dakota tax return online?

The official payment page at nd.gov/tax/payment uses high-level security protocols to protect your personal and financial information during submission. You may pay by electronic check without a fee or by credit/debit card with a small processing charge. Always verify you are on the official North Dakota state site before entering payment details. This extra caution ensures your Dakota tax payment is processed safely and without issues.

Where can individuals get help completing a 2018 return?

The North Dakota Office of State Tax Commissioner assists with phone, email, and in-person visits. You may also seek help from IRS Volunteer Income Tax Assistance (VITA) sites, Tax Counseling for the Elderly (TCE) programs, or a professional preparer. For more complex returns, the state tax service site offers updated filing instructions, downloadable forms, and step-by-step checklists to guide you in completing your return accurately.