Filing your North Dakota tax return for the 2015 tax year may seem overwhelming, especially if it is your first time handling older filings. However, understanding the process will help you avoid penalties, ensure accuracy, and claim any refunds you may still be eligible for. This guide is specifically tailored for individuals and small business owners who must file or correct a North Dakota income tax return for that year.
This article is based on official guidance provided by the North Dakota State Tax Commissioner and outlines everything you need to complete your return. From choosing the correct North Dakota tax forms to knowing how and where to submit them, this guide covers the essential details step by step. It also explains how your federal tax return is central to completing your state return and how different filing situations, such as self-employment or out-of-state work, affect the process.
Whether you are mailing your return with a payment voucher or using a money order to pay outstanding taxes, the following sections will walk you through what to expect. You will also learn how to verify the status of your refund, confirm your connection to North Dakota for filing purposes, and comply with IRS and state requirements from previous tax years.
Understanding who must file a 2015 North Dakota income tax return is the first step in ensuring compliance with state tax regulations. Filing obligations vary based on residency, source of income, and specific circumstances recognized by the state. The North Dakota State Tax Commissioner uses federal filing requirements as the baseline but applies additional rules unique to the state. If you earned any income connected to North Dakota during the 2015 tax year, you may need to file—regardless of whether you were a full-time resident, part-year resident, or nonresident.
Full-Year Residents Must File If:
Part-Year Residents Must File If:
Nonresidents Must File If:
You are also required to file if:
North Dakota has income tax reciprocity with Minnesota and Montana. If you lived in either of these states but worked in North Dakota, your wages may be exempt from North Dakota income tax. You must still file a return to claim the exemption and document the arrangement.
You must legally file a 2015 North Dakota income tax return by meeting the conditions above. Failing to do so may result in penalties or missed refunds. As you proceed, ensure all required North Dakota tax forms are completed, your federal return is attached, and your business or employment activities are adequately disclosed.
Timely filing of your 2015 North Dakota income tax return was essential to avoid penalties, interest, or delays in refund processing. While the deadlines for that tax year have passed, it is still necessary to understand how those original timelines apply if you submit a late return, correct errors, or claim a refund. The North Dakota State Tax Commissioner closely followed the federal filing calendar, though some differences existed, particularly for fiscal-year filers and taxpayers needing extensions. Staying aware of the rules applied to previous tax years helps ensure your 2015 income tax return is accurate and complete.
For most calendar-year taxpayers, the filing deadline for the 2015 tax year was April 15, 2016. This deadline applies whether you submitted your North Dakota tax forms electronically or by mail. Fiscal-year filers followed a different schedule; they were required to file by the 15th day of the fourth month following the end of their fiscal year. These deadlines apply equally to individuals, sole proprietors, and business entities.
Taxpayers who received a federal extension automatically received the same extension for their North Dakota return. No additional state form was required to obtain an extension. However, any tax owed for the 2015 tax year was still due by April 15, 2016. Payment needed to be submitted using a voucher, and those paying by check or money order were instructed to include their Social Security number and indicate clearly that the payment was for Form ND-1 or ND-EZ. Submissions mailed late still require complete documentation, including the federal return and any schedules or attachments establishing your income tax filing connection.
Filing your 2015 North Dakota income tax return accurately begins with selecting the correct form. The North Dakota State Tax Commissioner issued two primary options for individual taxpayers: Form ND-EZ and Form ND-1. The proper form depends on your income type, residency status, deductions, and whether you qualify for state-specific credits. Choosing the correct North Dakota tax forms is especially important when filing for previous tax years, where errors may cause delays in refund processing or rejection of your income tax return.
Form ND-EZ is designed for full-year residents with uncomplicated income tax filings. This form may be used only if you meet all of the following conditions:
If you answer “yes” to any item above, Form ND-EZ is inappropriate for your filing situation.
Form ND-1 is required for more complex tax situations. You must use Form ND-1 if:
Depending on your filing situation, the following forms and schedules may be necessary:
Always attach your full federal return to ensure a valid connection between your federal and state filings. Use a payment voucher if taxes are due, and submit your money order or check with the appropriate documentation to the State Tax Commissioner by mail. Completing the correct forms helps avoid issues when proceeding with a late or corrected return.
To properly file your 2015 North Dakota income tax return, you must complete Form ND-1 with accurate details based on your federal tax information. This form requires thoroughly reviewing your earnings, deductions, and credits. Filing from previous tax years also means following the original 2015 instructions and attaching the correct documentation to support your entries. The North Dakota State Tax Commissioner expects each form to be complete and legible to avoid issues with processing or refund delays.
Start by collecting your 2015 federal income tax return, W-2s, and any 1099s showing North Dakota income or tax withholding. Include North Dakota Schedule K-1s if you received partnership or S corporation income. You should also gather receipts or confirmations for estimated tax payments made in 2015. If you owe taxes, complete a payment voucher and prepare your check or money order. On the return, include your name, Social Security number, mailing address, and correct school district code. Match your filing status with your federal return to ensure consistency.
Next, report your federal taxable income, apply any additions or subtractions, and list eligible statutory adjustments such as Renaissance Zone exclusions. Use the correct tax tables and complete Schedule ND-1NR for nonresidents. Credits such as those listed on Schedule ND-1TC or ND-1CR must be calculated correctly. Finally, total your income, subtract credits, and verify that your payment information is correct before signing and submitting your income tax return.
To complete this filing correctly, proceed with care, include your federal attachments, and verify your connection to North Dakota.
For the 2015 tax year, North Dakota taxpayers could file their income tax return electronically or by mail. Each method has its advantages and specific submission requirements. While e-filing typically ensures faster processing, some filers—especially those submitting late or with complex business forms—may prefer mailing their return. The North Dakota State Tax Commissioner accepts both options for previous tax years as long as the return is complete, accurate, and submitted with all necessary attachments.
Benefits of e-filing include quicker verification, fewer calculation errors, and faster refunds through direct deposit. A confirmation receipt was usually issued, which helped verify your filing status.
If you choose to mail your 2015 return, ensure the following items are enclosed:
Mail your complete return packet to:
Office of State Tax Commissioner
PO Box 5621
Bismarck, ND 58506-5621
When filing by mail, always send documents early to allow time for verification of successful waiting periods. Keep a copy of everything you submit, including proof of mailing. Whether filing electronically or on paper, proper documentation and accurate forms ensure your income tax return is processed efficiently without errors or delays.
If your 2015 North Dakota income tax return shows a balance due, submitting payment using the approved methods is essential. Even though the original due date has passed, the North Dakota State Tax Commissioner still accepts payments for previous tax years. Whether you owe taxes individually or through a business, submitting payment correctly ensures your account is appropriately credited and helps you avoid additional penalties. The state offers several payment options, including traditional and electronic methods.
If you are a business owner or self-employed, you may also have been required to make estimated tax payments for the following year. Use Form ND-1ES for this purpose. Businesses that underpaid their 2015 taxes must still submit the balance with interest and may use a payment voucher if not filing simultaneously.
Ensuring your payment is processed correctly is critical to resolving your 2015 income tax obligation. Always use the correct North Dakota tax forms, clearly identify the tax year on your payment, and confirm your connection to the state through your federal return or business records before proceeding.
After filing your 2015 North Dakota income tax return, you may be eligible for a refund. Whether you filed electronically or by mail, the North Dakota State Tax Commissioner offers several ways to check the status of your refund. If you submitted a payment along with your return—whether by payment voucher, check, or money order—it is also essential to confirm that the payment was received and applied correctly. Monitoring these details helps avoid delays and ensures your tax records remain current for previous tax years.
To check your refund status, you will need:
The system may display “verification successful waiting,” which means your return has been received and is under review. This status is common for returns from previous tax years, especially when mailed with physical documents or corrections.
Confirming your refund or payment status ensures you have fulfilled your state income tax responsibilities. Keep copies of all payment vouchers, mailed receipts, and confirmation notices for your records if further action is needed.
Before filing your 2015 North Dakota income tax return, review your forms carefully to avoid processing delays, missing refunds, or notices from the North Dakota State Tax Commissioner. A complete and accurate submission is required, particularly when filing for previous tax years. Missing attachments, mathematical errors, or incomplete fields may result in penalties or a rejected income tax return.
You must include a signed and dated Form ND-1 or ND-EZ and a complete copy of your 2015 federal income tax return. Attach all schedules, including W-2s, 1099s, and North Dakota Schedule K-1s. Supporting documentation must also be enclosed if you are claiming credits or deductions. FA payment voucher must be included for filers who owe taxes, and payment should be submitted via check or money order. Identify the tax year and Social Security number on all payment documents.
Before submitting your return, verify that your Social Security number is listed correctly on every page. Confirm that all calculations are accurate, your residency and school district codes are correct, and your filing status matches your federal return. Additionally, ensure your state return includes all necessary North Dakota tax forms and maintains a clear connection to your federal income tax information or business activity.
Once your return is complete, retain a full copy for your records. Then, proceed confidently, knowing your submission complies with IRS and North Dakota requirements.
After submitting your 2015 North Dakota income tax return, the next step is to monitor your filing status and take any necessary follow-up actions. Whether you submitted your return electronically or by mail, your documentation will go through standard processing and verification steps. The North Dakota State Tax Commissioner may require additional time or communication to confirm payment, income details, or form accuracy for returns from previous tax years.
After filing, you should expect written confirmation or electronic acknowledgment once your return is processed. Keep a complete copy of your income tax return, all North Dakota tax forms, and federal attachments. These documents may be necessary if the IRS or state contacts you about your filing connection to the 2015 tax year.
If you missed the April 15, 2016, deadline, you should still file your 2015 income tax return. You may be eligible for a refund if you filed within three years. Include all North Dakota tax forms, your federal return, and any required payment voucher or money order. The State Tax Commissioner may apply penalties and interest to unpaid taxes from previous tax years.
Most 2015 North Dakota returns must now be filed by mail. E-filing is generally unavailable for previous tax years. Use Form ND-1 or ND-EZ, attach your full federal return, and include payment if owed. If mailing, track your documents using certified mail and retain a copy of your payment voucher to confirm connection and compliance with income tax requirements.
If you had business income in 2015, use Form ND-1. Include Schedule ND-1SA for exemptions, ND-1TC for tax credits, and ND-1CR if you paid income tax to another state. Attach all federal forms, including Schedule C, and maintain a clear connection between your IRS filing and North Dakota tax return. Use a payment voucher if tax is owed when proceeding by mail.
Track your refund online at the North Dakota Office of State Tax Commissioner’s site. You will need your Social Security number, refund amount, and filing status. If the system displays "verification successful waiting," your return is under review. Keep your RAY ID or confirmation code if you submitted electronically, especially for previous tax years or when refund delays occur.
If you paid by check or placed a money order, allow time for mail processing. For electronic payments, save your confirmation details. Contact the State Tax Commissioner’s office if you do not see your payment applied. If available, reference the tax year, payment voucher, and the ray ID. Always confirm the payee is “ND State Tax Commissioner” and retain your mailing records.
You must attach a full copy of your 2015 federal income tax return when submitting Form ND-1 or ND-EZ. This includes all schedules, W-2s, and 1099s. The State Tax Commissioner uses your federal return to verify income, adjustments, and tax credits. Without it, your income tax return may be delayed or flagged for further review during processing.