Filing your 2016 North Dakota tax return is an important step, even years after the original due date. Whether you're an individual, a part-year resident, or a small business owner, submitting a complete and accurate income tax return helps you stay compliant with state and federal tax laws. If you're owed a refund, filing may still allow you to claim it, depending on the Internal Revenue Service's time limits.

This guide simplifies the process by providing simple, step-by-step instructions. It covers everything from which tax forms to use to filing, where to send a paper return, and tracking your refund status. The process may seem complex initially, but it's manageable for most taxpayers once you understand the filing requirements and gather the proper documents.

We’ve written this guide clearly, avoiding technical jargon wherever possible. Suppose you're unfamiliar with the tax system or haven't filed a federal income tax return. In that case, this article will help you understand what actions to take, how to report your income, and when to pay any balance owed to avoid penalties and interest.

Who Must File a 2016 North Dakota State Tax Return?

Your filing requirement for a 2016 North Dakota tax return depends on your residency status, income sources, and whether you were required to file a federal income tax return. Individuals who lived or earned income in the state during the 2016 tax year are often required to file a return, even if they have since moved or changed their tax situation.

1. Full-Year Residents

You must file a North Dakota tax return for 2016 if you are a full-year resident and must file a 2016 federal income tax return with the Internal Revenue Service. This applies regardless of whether all your income was earned outside of North Dakota.

Additionally, you are considered a full-year resident—even if you were not domiciled in North Dakota—if you had a permanent home in the state and spent more than 210 days (seven months) there in 2016. This is known as the statutory 7-month rule.

2. Part-Year Residents

You must file a 2016 income tax return if both of the following conditions apply:

  • You were required to file a 2016 federal income tax return.

  • You received income while living in North Dakota or earned income from North Dakota sources during your nonresident period.

3. Nonresidents

If you were a nonresident in 2016, you must still file a North Dakota tax return if:

  • You were required to file a 2016 federal income tax return.

  • You earned gross income from North Dakota sources, such as wages, rental income, business earnings, or gambling winnings.

North Dakota source income includes compensation for work performed in the state, earnings from property, business operations, and other taxable sales or services connected to the state.

4. S Corporation Shareholders and Small Business Owners

If you owned an S corporation that conducted business in North Dakota or earned income from North Dakota sources, you may be required to file a 2016 North Dakota income tax return. The corporation must file Form 60, and you will likely receive a Schedule K-1 reporting your share of the income, which must be reported on your return.

5. Minnesota Residents Working in North Dakota

Minnesota residents are generally exempt from filing a North Dakota income tax return if the only income they earned in the state came from personal or professional services and they returned to their Minnesota residence at least once each month. However, if North Dakota income tax was withheld from your wages, you must file a return to claim a refund.

Understanding who must file helps prevent missed filing obligations, delayed refunds, or unnecessary interest and penalties. If you fall into any of the categories above, filing your 2016 return—even if late—is essential for compliance.

What Tax Forms Do You Need?

To complete your 2016 North Dakota tax return, you’ll need the correct forms based on your filing situation. Choosing the proper tax forms ensures that your return is processed accurately and you receive any refund you're owed immediately. You can access the state’s official electronic filing resources for North Dakota fillable forms.

Individual Tax Forms

  • Form ND-EZ: Use this form if you are a full-year North Dakota resident with a simple income tax situation. It is intended for taxpayers without adjustments, credits, or estimated payments.

  • Form ND-1: This is the standard income tax return form for most individuals, including full-year, part-year, and nonresidents with North Dakota income.

  • Schedule ND-1NR: Required for part-year and nonresidents. This schedule helps calculate how much of your total income is subject to North Dakota tax.

Business and S Corporation Forms

  • Form 60: S corporations must file this form if they earned income or operated in North Dakota during the 2016 tax year.

  • Schedules FACT, BG, K, KS, and K-1: These additional schedules report business details, income allocations, and shareholder information.

Additional Schedules for Individual Filers

  • Schedule ND-1SA: Reports subtraction adjustments to income, such as interest from U.S. obligations.

  • Schedule ND-1CR: Claims a credit for income tax paid to another state.

  • Schedule ND-1TC: Used for state-specific tax credits, such as the marriage penalty credit.

  • Schedule ND-1FA: Used for the 3-year income averaging method available to qualified farmers.

The North Dakota Office of State Tax Commissioner made all North Dakota 2016 tax forms available. They can be downloaded or requested by mail. Use the correct version from the appropriate tax year to avoid processing delays. 

Other Common Schedules for Individual Filers

  • Schedule ND-1SA
    Use this to report subtraction adjustments such as interest from U.S. obligations or Native American exempt income.

  • Schedule ND-1TC
    This schedule claims North Dakota income tax credits, including the marriage penalty credit and Renaissance Zone credits.

  • Schedule ND-1CR
    Use this to claim a credit for income tax paid to another state.

  • Schedule ND-1FA
    This schedule applies if you used the optional three-year income averaging method for farm income. 

Where to Get 2016 Tax Forms

All 2016 North Dakota tax forms were available for download from the North Dakota Office of State Tax Commissioner’s website. You could also request them by phone, fax, email, or standard mail. Use only official forms for your 2016 income tax return to avoid processing errors or rejections.

Choosing the correct tax form helps ensure your return is complete and accurate. If unsure which form applies, review the state's instructions or consult a qualified tax preparer.

Step-by-Step Instructions to Complete Your Return

Preparing your 2016 North Dakota tax return begins with gathering documents and determining which tax form to use. Most taxpayers will start by completing their 2016 federal income tax return, which is the basis for calculating state income tax. The steps below are organized to guide you through both simple and complex filings.

1. Before You Begin

Make sure you complete the following:

  • Finalize your federal income tax return (Form 1040, 1040A, or 1040EZ).

  • Gather all W-2s and 1099s showing income and North Dakota income tax withheld.

  • Locate any relevant Schedule K-1 forms if you are an S corporation shareholder.

  • Confirm whether you will use Form ND-1 or Form ND-EZ based on your tax situation.

2. Completing Form ND-EZ (Simple Filers)

If your tax situation is straightforward, follow these steps:

  • Enter personal information, including name, address, and Social Security Number.

  • Indicate your filing status and school district code.

  • Report your federal adjusted gross income from your completed federal return.

  • Use the tax tables provided to calculate your income tax.

  • Enter the total amount of North Dakota income tax withheld.

  • Subtract your withholding from your calculated tax to determine your refund or balance due.

  • Sign and date the return. If filing jointly, both spouses must sign.

3. Completing Form ND-1 (More Complex Returns)

Form ND-1 requires additional steps and calculations:

  • Begin with your details and federal taxable income.

  • Add any required adjustments, such as interest from non-North Dakota bonds.

  • Subtract qualified deductions, such as U.S. government interest or Native American exempt income.

  • Determine your North Dakota taxable income and calculate your income tax using the state’s tax tables.

  • Apply available credits, including the credit for tax paid to another state or the marriage penalty credit.

  • Report all payments made during the tax year, including estimated payments and withholding.

  • Calculate your refund or any tax due, then sign and date the form.

4. For Nonresidents and Part-Year Residents

You must also complete Schedule ND-1NR:

  • List all income in Column 1 and North Dakota source income in Column 2.

  • Determine your ND income ratio and apply it to your tax calculation.

  • This process ensures you only pay income tax on the portion attributable to North Dakota.

5. Instructions for S Corporation Shareholders

If you are an S corporation owner:

  • Complete Form 60 after finalizing your federal Form 1120S.

  • Fill out all schedules, including FACT, BG, K, and KS.

  • Issue Schedule K-1s to shareholders to report their share of income and deductions.

  • Shareholders must report this income on their state tax return using Form ND-1.

Completing your income tax return accurately helps avoid IRS or state inquiries, refund processing delays, and potential interest or penalties.

How to File Your Return

North Dakota offered multiple options to file a 2016 tax return. While most taxpayers used electronic methods, paper return filing remained available. Choose the method that best fits your tax situation and comfort level.

Electronic Filing Options

You could electronically file your 2016 North Dakota tax return using:

  • Commercial tax software
    Tax software walked you through each step and allowed you to file state and federal returns together.

  • Online filing services
    These browser-based options allowed users to file without installing software. Some offered free filing for eligible taxpayers.

  • North Dakota fillable forms
    Available on the state tax department website, these forms allowed most residents to complete and submit returns online.

  • Authorized tax professionals
    Registered preparers submitted returns on your behalf through the IRS e-file program. This option was best for complex or business-related filings.

Paper Filing Instructions

Paper return filers needed to:

  • Complete the appropriate tax forms and attach all W-2s, 1099s, and a full copy of the federal return.

  • Use black ink and avoid stapling documents together.

  • Mail the return to:

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

Retain a copy of your complete return for your records.

Filing for an Extension

  • If you obtained a federal extension from the Internal Revenue Service, North Dakota automatically honored it.

  • If you did not have a federal extension, you could request a North Dakota-only extension by submitting Form 101 before the original due date.

  • An extension to the file did not extend the time to pay. To avoid penalties and interest, taxpayers must pay by April 18, 2017.

Choosing the correct filing method ensures your tax return is processed accurately and reduces delays in receiving your refund.

How to Make a Payment

Several payment options were available if you owed tax on your 2016 North Dakota tax return. Timely payment was required to avoid interest and penalties, even if you filed for an extension. You can always check the state’s website for payment plan options.

Payment Methods

  • Credit or debit card: You can make payments online using a card, but a convenience fee is applied.

  • Electronic funds transfer: Payments could be withdrawn directly from your checking or savings account through the state’s website.

  • Check or money order: Mailed payments need to be payable to “ND State Tax Commissioner” and include your Social Security Number and “2016 Form ND-1” or “ND-EZ” on the memo line.

  • Payment voucher: If you filed electronically but mailed your payment, you must include Form ND-1V with your check.

Payment Deadlines and Late Fees

  • Tax payments were due by April 18, 2017. Late payments incurred a 5% penalty plus 1% interest per month.

  • If you filed with an approved extension, you must pay by the original due date to avoid penalties. Interest would accrue at 12% per year until the balance was paid.

Payment Plans

The North Dakota Office of State Tax Commissioner offers payment plans if you cannot pay the full amount. These arrangements are made on a case-by-case basis and require that interest continue to accrue until full payment is received.

Estimated Payments for 2017

If you anticipate owing more than $1,000 for the following tax year, you must make estimated income tax payments using Form ND-1ES. Payments were due in four installments throughout 2017.

Understanding your payment options and deadlines is essential to avoid additional costs. Whether paying electronically or by mail, accuracy in the payment process ensures timely credit to your account.

How to Track Your Refund or Balance Due

After submitting your 2016 North Dakota tax return, you can check your refund status or verify any outstanding balance. The North Dakota Office of State Tax Commissioner provided tools to help taxpayers monitor their returns and payments efficiently.

Using the Refund Status Tool

You can check your refund using the “Where’s My Refund?” tool on the state tax department’s website. To use this tool, you’ll need the following:

  • Your Social Security Number (or your spouse’s if you filed jointly)

  • Your filing status

  • The exact refund amount from your return

For electronic filers, wait at least two weeks after filing before checking your refund. If you filed a paper return, allow at least six weeks.

Refund Processing Times

Typical refund timelines for the 2016 tax year were:

  • 7 to 10 days for electronic returns with direct deposit

  • 6 to 8 weeks for paper returns

Delays may occur if the return was incomplete, contained errors, or was selected for review.

Direct Deposit and Banking Errors

Choosing direct deposit allows faster access to your refund. Accurately enter your bank routing number, account number, and account type. If incorrect details are submitted, the deposit may be rejected, and a paper check will be mailed instead.

Balance Due Notices

If your tax return was adjusted or a payment was not included, you would receive a balance due notice from the Office of State Tax Commissioner. The notice will detail the amount owed, any penalties or interest, and your available payment options.

Tracking your refund or responding promptly to notices can help you avoid additional interest and ensure your income tax return is processed smoothly.

Final Checklist Before You File

Review the following checklist before submitting your 2016 North Dakota income tax return to ensure everything is complete and accurate. A thorough review helps avoid delays in processing or refund issuance.

Required Documents and Forms

  • Completed Form ND-1 or ND-EZ

  • A full copy of your federal income tax return (Form 1040, 1040A, or 1040EZ), including all schedules

  • All W-2s and 1099s showing North Dakota income tax withholding

  • Required North Dakota schedules (e.g., ND-1NR, ND-1TC, ND-1SA)

  • Supporting documentation for deductions or credits claimed

Filing Accuracy

  • Double-check all Social Security Numbers and names

  • Ensure filing status matches your federal return.

  • Enter your correct school district code.

  • Verify your refund or payment amounts.

  • Review math calculations, especially if completed by hand.

Payment and Submission

  • Include Form ND-1V if mailing a check or money order.

  • Confirm banking details for direct deposit.

  • Sign and date your return (both spouses for joint returns)

  • Retain a complete copy for your records.

  • Mail your return to the correct address if submitting a paper return.

Small Business and S Corporation Filers

  • Attach a full copy of Form 1120S

  • Include Schedules FACT, BG, K, and KS

  • Provide Schedule K-1s to all shareholders.

  • Report North Dakota-source income on individual returns

Completing this checklist minimizes processing issues and helps ensure your income tax filing is accepted without errors.

Frequently Asked Questions

What if I missed the deadline to file my 2016 North Dakota tax return?

If you missed the original deadline for your 2016 North Dakota tax return, please promptly file a paper return. The Internal Revenue Service may charge interest and penalties on unpaid income tax. If you're due a refund, you may still claim it, but the IRS refund window is limited to three years from the original tax year deadline.

Can I still file my 2016 income tax return electronically?

You can no longer electronically file a 2016 income tax return using most platforms. However, taxpayers may complete the proper tax forms and submit a paper return by mail. Ensure your income, payments, and federal income tax return are accurately reported. Ensure all pages are signed and completed before mailing them to the correct address to avoid processing delays.

How do I check the refund status for a 2016 tax return?

To check the refund status of your 2016 North Dakota tax return, visit the tax department’s website and use the refund tracker tool. You’ll need your Social Security Number, filing status, and exact refund amount. Paper return filers should wait at least six weeks. Accurate income reporting and use of the correct form help avoid delays in processing refunds.

What tax forms should I use for a 2016 North Dakota return?

To file a 2016 North Dakota income tax return, taxpayers may use Form ND-EZ or Form ND-1, depending on complexity. Nonresidents and part-year residents must also complete Schedule ND-1NR. S corporation owners must file Form 60 and report their income using Schedule K-1. All tax forms should reflect the correct tax year and be mailed as a complete paper return.

Can I still get a refund for my 2016 income tax return?

You may still claim a refund from your 2016 income tax return if you are within the Internal Revenue Service's three-year limit. You must file a paper return, including your federal income tax return and supporting tax forms. Late filings will not be penalized if you are owed a refund, but report all income accurately.

Do Minnesota residents need to file a North Dakota tax return?

Minnesota residents who earned only wage income in North Dakota may be exempt from filing due to a reciprocity agreement. However, if North Dakota income tax was withheld, you must file a state income tax return to claim a refund. Submit a paper return with the correct form and documentation. Taxpayers can also file Form NDW-R to stop future withholding.

What happens if I didn’t pay my 2016 income tax on time?

The state may apply penalties and interest if you did not pay your 2016 North Dakota income tax by the due date. Even with an approved extension to file, payments were still required by April 18, 2017. The Internal Revenue Service and the state assess interest monthly on unpaid balances. Paying promptly helps reduce additional charges for that tax year.