Filing your North Dakota income tax return for the 2024 tax year is essential for staying compliant with state and federal regulations. Whether you are a full-time resident, a part-year resident, or a nonresident who earned income in the state, understanding your filing obligations can help you avoid penalties and ensure you receive any refund you may be owed. The North Dakota Office of State Tax Commissioner requires most individuals who file a federal income tax return to submit a state return using the correct North Dakota tax forms.
Filing your income tax return begins with determining your filing status and identifying which forms apply to your situation. North Dakota offers simplified and detailed forms, depending on your income sources, eligibility for tax credits, and residency classification. Completing the proper form accurately is crucial when claiming applicable deductions, calculating payments, or estimating what you may owe.
This guide will walk you through each step, from gathering your tax documents to submitting your return and tracking your refund status. Along the way, you’ll learn how to prepare your paperwork, file online or by mail, and claim benefits such as the child tax credit or earned income tax credit, depending on your eligibility.
Most individuals must file a North Dakota income tax return if required to file a federal income tax return for the 2024 tax year. Full-year residents who lived in North Dakota throughout the year must file if their income meets the federal filing threshold. This applies regardless of whether they worked in North Dakota or out of state. Part-year residents must file if they earned income during the portion of the year they lived in North Dakota or received income from North Dakota sources while residing elsewhere.
Nonresidents must also file a return if they have earned any gross income from North Dakota sources, even if they are not physically present. If you were not a resident but maintained a permanent place of abode in North Dakota and spent more than 210 days in the state, you are treated as a full-year resident under the state’s statutory 7-month rule.
Military personnel who are residents of North Dakota must file a state income tax return, even if stationed outside the state. However, starting in tax year 2023, all military pay is excluded from taxable income, which must still be reported using the proper North Dakota tax forms. Civilian spouses of service members may be eligible for additional residency and filing exceptions based on the federal Military Spouses Residency Relief Act.
Suppose you are a Native American enrolled member of a federally recognized tribe and earn all your income while living and working on a reservation in North Dakota. In that case, you are generally exempt from filing a state income tax return. However, documentation is required to verify your exempt status when submitting a return.
The simplest way to determine if you must file a North Dakota income tax return is by reviewing your federal income tax return. If the IRS requires you to file federally and earn income in North Dakota, chances are you must file at the state level, too. You must also identify your correct filing status, review your income sources, and estimate what you may owe or expect in a refund. You can contact the North Dakota Office of State Tax Commissioner or use tax preparation software that supports state returns and e-file options if you need assistance.
Understanding recent updates to North Dakota’s tax rules is crucial for accurately preparing your 2024 income tax return. Each tax year may bring changes that affect how much you owe, how much you can deduct, and which tax forms you must complete. Awareness of these changes helps you use the correct North Dakota tax forms and calculate your refund, payment, or balance due.
In 2024, North Dakota simplified its personal income tax structure by reducing the number of tax brackets from five to three. This change benefits many taxpayers and could lower the income tax owed. Make sure your estimated payments match your new tax liability.
North Dakota has expanded specific exclusions and deductions that impact your state return, especially for military and public service personnel.
It is essential to compare these updates with previous tax years to see how they may affect your filing. If you are uncertain how the changes apply to your situation, contact the State Tax Commissioner’s office or a certified tax preparer. Keeping your documents and income information organized will make it easier to complete your return, estimate payments, and avoid missing deductions or credits you qualify for.
North Dakota offers individual filers two primary income tax forms: Form ND-EZ and Form ND-1. Choosing the correct form depends on your income sources, tax credits, and residency status. Form ND-EZ is designed for full-year residents with simple tax situations who do not need to report any additions, subtractions, or credits. If you answer "yes" to any of the eligibility questions listed on the form instructions, you must instead file Form ND-1.
Use Form ND-1 if you:
If you are filing Form ND-1, you may also need to include various schedules, depending on your financial situation. These schedules help report statutory adjustments, tax credits, and other specific information. Each must be submitted with your completed return when applicable.
The best place to access official North Dakota tax forms is the State Tax Commissioner’s forms page, where you can download PDF versions of all forms and schedules. Be sure to use the 2024 versions to ensure accuracy. When completing your return, double-check that you’re using the proper form for your filing status and that all forms are signed, filled out completely, and mailed or e-filed before the deadline. If paying by check, include the appropriate voucher and verify your account and financial institution information to prevent delays.
Gathering all necessary tax documents is essential before you begin filling out your North Dakota income tax return. Start with your federal income tax return, which provides your adjusted gross income, taxable income, and other key information needed to complete your state return. You will also need all Forms W-2 and 1099 that show North Dakota withholdings and records of other income, such as interest, unemployment, or business activity.
Confirm your filing status, whether you're filing as single, head of household, jointly married, or another category. This determines your tax bracket and influences which credits you can claim. If you have a bank account and wish to receive your refund electronically, prepare your financial institution’s routing and account numbers to enable direct deposit.
Once you’ve prepared your paperwork, determine whether you qualify to file using the simplified Form ND-EZ or need to use the comprehensive Form ND-1. The simplified form is for full-year residents with no additions, subtractions, or credits. If your income situation is more complex, or if you plan to claim deductions such as the earned or child tax credit, Form ND-1 is required.
When completing either form, enter your personal information clearly, including your address, employer information, and Social Security number. Use your federal taxable income from IRS Form 1040, line 15, as your starting point. ND-EZ users will refer to the tax tables to estimate what they owe. ND-1 filers must also complete additional lines for subtractions and additions to income and calculate their net liability after credits.
Please sign the form before submission. If you are filing jointly, both individuals must sign the return. An unsigned or incomplete return may be rejected or delayed.
Taxpayers who qualify for credits such as the child tax credit, family care credit, or the earned income tax credit must attach the correct schedules (e.g., Schedule ND-1TC or ND-1FC) to claim them. These credits can lower your overall tax liability or increase your refund. Review any eligible adjustments from previous tax years and check eligibility to claim credit for taxes paid to another state.
If you expect to owe taxes, estimate your payment accurately to avoid penalties. Payments can be made electronically or by mailing a check with the proper voucher. If you qualify for a refund, direct deposit into a financial institution account is the fastest method. Carefully review all information before submission, and retain copies for your records if amendments are needed later.
For step-by-step support on filling out federal and state tax forms, refer to the IRS Individuals Filing Guide, which aligns closely with the process for preparing your North Dakota return.
Filing your North Dakota income tax return electronically is the most efficient method. Most residents are eligible to e-file using commercial tax software, the IRS Free File Alliance, or through an authorized tax professional. When you e-file, you can submit your state return along with your federal income tax return in a single transaction, which helps reduce filing errors and ensures faster processing.
E-filing provides several benefits. You receive confirmation when your return is accepted, and refunds are typically issued more quickly. In addition, e-filing platforms automatically perform calculations and checks that reduce the likelihood of math errors or missing required fields. If you choose to e-file, you can also schedule a payment date up to the tax deadline, allowing flexibility for managing your finances. Many platforms also support automatic import of previous tax years’ data, simplifying preparation for returning users.
If you prefer to file by paper, complete all applicable forms, schedules, and documentation before mailing your return. Include a complete copy of your federal income tax return and all supporting documents, such as W-2s, 1099s, and any North Dakota schedules. If you submit a check or money order, you must include the appropriate payment voucher, such as Form ND-1PRV or ND-1V, to ensure your payment is applied correctly.
Paper returns must be signed and dated. If you are filing jointly, both individuals must sign the form. Missing signatures or documentation will delay processing and could impact refund status or payment application. Before mailing, review your account and financial institution information to see if you expect a direct deposit. Paper filers should also consider tracking their mail or using certified mail for added security.
Always double-check the mailing address for the State Tax Commissioner’s office, which may vary depending on whether a payment is enclosed. Accurately completing and submitting your return by the filing deadline ensures compliance and helps avoid unnecessary penalties or delays.
If you operate a business as a sole proprietor or a single-member LLC, you must report your business income on your income tax return using Form ND-1. Your business income and deductions will flow from the federal Schedule C of your federal income tax return. Because North Dakota uses your federal taxable income as the starting point, accurately completing your federal return is essential.
You do not need to file a separate state tax return for the business, but all income, deductions, and tax liabilities associated with the company must be reflected. You may also need to complete additional schedules if you claim certain credits or need to make income adjustments. Any taxes owed can be paid electronically or by mailing a check with a completed voucher.
If your business is structured as a partnership or a multi-member LLC taxed as a partnership, you must file Form 58 – Partnership Income Tax Return. While the entity does not pay income tax, it must report its income and issue a North Dakota Schedule K-1 to each partner. The Schedule K-1 shows each partner’s share of income, deductions, and credits, which are then reported on the individual partner’s income tax return.
Partnerships may be required to withhold North Dakota income tax on the share of income allocated to nonresident partners. Withholding payments must be made on time, and the required forms must be submitted to ensure compliance. Proper classification and documentation are key when filing on behalf of multi-owner entities.
C corporations must file Form 40 – Corporation Income Tax Return and pay income tax on earnings at the corporate level. S corporations file Form 60 – S Corporation Income Tax Return and pass income to shareholders via Schedule K-1. Shareholders then report this income on their income tax return.
Corporations must track estimated payments and determine whether to apportion income across states based on the location of business activities. Whether you file as a C corporation or an S corporation, use the correct forms, submit all required schedules, and ensure timely payment and filing to avoid penalties.
Understanding the tax credits and deductions available in North Dakota can help reduce your total tax liability or increase your refund. Taxpayers should review their eligibility before completing their income tax return, as many credits require separate schedules or documentation. Some credits are refundable, while others only reduce the amount you owe. You must submit the correct forms to claim any amount legally due.
Several credits are available to individuals based on income level, household status, or qualified contributions. Each of these requires the appropriate schedule and supporting documentation.
If you own or invest in a business in North Dakota, you may qualify for additional credits that lower your personal or corporate tax burden.
When claiming credits, always review your filing status and documentation for accuracy. Submit the appropriate schedules with your return, and verify that credits from previous tax years are not duplicated. Errors in reporting or missing attachments can delay your refund or reduce the value of the credits claimed.
This FAQ section answers common questions a person may have about filing, payments, deadlines, refunds, and credits when completing a North Dakota income tax return for the 2024 tax year.
If you missed the April 15, 2025, filing deadline for your North Dakota income tax return, you should still file as soon as possible. Late filing can result in penalties of 5% of the unpaid tax per month, up to a maximum of 25%, plus monthly interest at a rate of 1%. If you cannot pay the full amount, filing now may reduce additional penalties.
Many North Dakota residents can e-file their federal taxes for free through the IRS Free File program or other authorized platforms. Eligibility typically depends on income (under $79,000 for 2024) or qualifying for credits like the Earned Income Tax Credit (EITC). Some platforms may also offer free state filing. Always review each provider's criteria to ensure eligibility before starting.
Many taxpayers overlook valuable tax credits like long-term care insurance, caregiving for a family member, or paying taxes in another state. Others miss out on the Earned Income Tax Credit (EITC) or Child Tax Credit (CTC). To avoid missing these money-saving opportunities, carefully review every applicable tax schedule before filing your return. Doing so ensures you're not leaving potential refunds or reductions in tax liability on the table.
Refunds for electronically filed tax returns are usually issued within seven business days. Paper returns, however, may take up to six weeks to process. You must provide your Social Security number, exact refund amount, and filing status to check your refund status. Depending on your return, this information can be used on the IRS’s “Where’s My Refund?” tool or the appropriate state tax agency website.
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