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.
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.
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.
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.
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.
You must file if you earned wages, business income, rental income, or gambling winnings from North Dakota sources and are required to file federally.
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.
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.
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.
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.
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.
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:
Form ND-1 - Standard Returns: If you answer “yes” to any of these, you must use ND-1:
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.
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.
Before starting, collect everything you will need:
Having all documents ready reduces the chance of missing information and filing errors.
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.
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.
Avoid these easily preventable errors:
Unsigned returns are invalid. If filing jointly, both spouses must sign.
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.
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.
Benefits:
E-File Options:
While slower, paper filing is still an option if you prefer physical forms or cannot e-file.
Steps:
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.
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.
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:
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.
If you prefer paying by mail, follow these steps to avoid processing delays:
Paying after the deadline can result in additional costs:
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.
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.
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:
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.
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.
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:
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.
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.
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.
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.
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.