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.

Who Must File a 2015 North Dakota Income Tax Return

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.

Residency Types and Filing Criteria

Full-Year Residents Must File If:

  • You were required to file a 2015 federal income tax return.

  • You maintained a permanent home in North Dakota throughout the year.

  • You earned income in the state, including wages, self-employment income, or business profits.

Part-Year Residents Must File If:

  • You filed a 2015 federal return and

  • You earned income while residing in North Dakota or from a North Dakota-based source during the portion of the year you lived out of state.

Nonresidents Must File If:

  • You filed a 2015 federal return and

  • You received North Dakota income, such as rental property revenue, farm profits, or business income tied to the state.

Additional Filing Triggers

You are also required to file if:

  • You spent more than 210 days in North Dakota in 2015 while maintaining a permanent place of abode in the state, regardless of legal residency.

  • You earned income through a North Dakota-based business or have a connection to local taxable activity.

  • You received income from partnerships, S corporations, or trusts operating within the state.

Reciprocity Agreements

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.

Key Deadlines and Tax Changes for the 2015 Tax Year

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.

Filing Deadlines for Calendar and Fiscal-Year Filers

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.

Extension Rules and Payment Requirements

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.

Choosing the Right North Dakota Tax Forms

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: Simplified Return for Basic Situations

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:

  • You were a full-year North Dakota resident for the 2015 tax year

  • You have no additions or subtractions to your federal taxable income.

  • You are not claiming a North Dakota-specific tax credit.

  • You did not make estimated payments or file for an extension.

  • You are not using the farm income averaging method.

If you answer “yes” to any item above, Form ND-EZ is inappropriate for your filing situation.

Form ND-1: Standard Form for Most Filers

Form ND-1 is required for more complex tax situations. You must use Form ND-1 if:

  • You were a part-year resident or nonresident in 2015

  • You have income adjustments, tax credits, or business deductions.

  • You are claiming credit for income tax paid to another state.

  • You operate a business or report income on Schedule C.

  • You need to file additional schedules for your North Dakota tax return.

Additional Forms and Payment-Related Schedules

Depending on your filing situation, the following forms and schedules may be necessary:

  • Schedule ND-1NR for nonresidents or part-year residents

  • Schedule ND-1SA for statutory adjustments, such as Renaissance Zone exemptions.

  • Schedule ND-1TC for tax credits, including housing incentive or automation credits.

  • Schedule ND-1CR for taxes paid to other states or local jurisdictions.

  • Schedule ND-1FA if using the three-year farm income averaging method.

  • Form ND-1EXT for submitting a payment voucher with late returns.

  • Form ND-1ES for estimated taxes due for the following year

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.

How to Complete Your North Dakota Tax Return (Form ND-1)

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.

Required Documentation and Personal Details

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.

Income Reporting, Adjustments, and Credits

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.

Filing Methods: Electronic vs Mail Submission

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.

E-Filing Options and Advantages

  • Tax Software Providers: Many commercial providers supported 2015 North Dakota returns for individuals and businesses.

  • Official State Website: Free fillable forms were available through the North Dakota tax portal.

  • IRS Free File Program: Eligible taxpayers could e-file federal and state returns at no cost using partner services.

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.

Mailing Your Return: What to Include 

If you choose to mail your 2015 return, ensure the following items are enclosed:

  • A signed and dated Form ND-1 or ND-EZ

  • A complete copy of your 2015 federal income tax return and all relevant schedules

  • Original W-2s, 1099s, or Schedule K-1s showing North Dakota withholding

  • Any required state schedules, such as ND-1NR or ND-1TC

  • A completed payment voucher if you owe tax

  • A check or money order payable to "ND State Tax Commissioner" with your identifying information

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.

How to Pay North Dakota Taxes for 2015

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.

Accepted Payment Methods

  • Check or Money Order: These can be mailed with your return and must be made payable to “ND State Tax Commissioner.” Include your Social Security number, “2015 Form ND-1,” and the tax year.

  • Payment Voucher (Form ND-1EXT): Required when mailing payments without a return or for late payments. This form links your payment to your filing.

  • Electronic Payment: Payments can be made online using a debit card, credit card, or electronic check through the official North Dakota tax website.

  • Automatic Bank Withdrawal: If e-filing, some software allows direct debit of your payment on a chosen date.

Important Payment Instructions

  • Do not send cash through the mail.

  • All checks must be in U.S. dollars and drawn on a U.S. or Canadian bank with a valid routing number.

  • Payments from foreign banks outside Canada are not accepted.

  • Always retain a copy of the payment voucher or online confirmation as proof.

Estimated Taxes and Small Business Filers

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.

Refunds and Verifying Payment Status

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.

How to Track Your Refund

  • Online Portal: Visit the North Dakota tax website and click “Where’s My Refund?”

  • Phone: Call the State Tax Commissioner’s office at (701) 328-1242.

  • Email: Contact taxpayerservices@nd.gov with your identifying details.

To check your refund status, you will need:

  • Your Social Security number

  • Your 2015 filing status (e.g., single, married filing jointly)

  • The exact refund amount listed on your income tax return

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.

How to Confirm Your Payment Was Received

  • For electronic payments, retain the confirmation receipt provided during the transaction.

  • Allow time for mail delivery and processing checks or money orders, then call to verify.

  • To ensure proper posting, clearly write your Social Security number and “2015 Form ND-1” on mailed payments.

  • Use certified mail if you are concerned about delivery timing or verification.

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.

Final Filing Checklist Before Submitting Your Return

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.

Required Forms and Attachments

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.

Final Accuracy Checks Before Mailing or E-Filing

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.

Proceeding After Filing: What Happens Next?

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.

If You Are Expecting a Refund

  • Monitor your refund using the “Where’s My Refund?” tool on the official state tax website.

  • Check for messages like “verification successful waiting,” which means your return is under active review.

  • Be prepared to provide your Social Security number, refund amount, and filing status if contacting the department.

If You Owe Tax or Paid with Your Return

  • Confirm receipt of your payment if you paid using a money order, check, or electronic method.

  • Keep your payment voucher or online confirmation for your records.

  • Contact the department if your payment has not posted within a reasonable timeframe.

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.

Frequently Asked Questions 

What if I missed the deadline for filing my 2015 North Dakota return?

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.

Can I still e-file a 2015 North Dakota tax return?

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.

What forms should I use for business or self-employed income?

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.

How can I track my refund status after filing?

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.

How do I verify that my tax payment was received?

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. 

Is my federal return required with the North Dakota filing?

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.