2017, the North Dakota Office of State Tax Commissioner processed thousands of individual income tax returns. Yet, a surprising number were delayed or rejected due to avoidable mistakes like missing signatures, incorrect forms, or incomplete documentation. For taxpayers, these errors meant painfully slow refunds and, in some cases, penalties that reduced hard-earned money.
Filing your North Dakota tax return accurately and on time is more than a routine task. It is a legal obligation and a direct way to protect your finances. Whether you are a full-year, part-year, or nonresident with North Dakota income, understanding the correct process ensures you meet state requirements while maximizing your deductions and credits. Filing early and electronically can mean receiving your refund in as little as two to three weeks, compared to the six to eight weeks for paper filings.
This guide will walk you through everything you need to know to file your 2017 North Dakota tax return. You will learn who must file, the forms to use, how to calculate taxable income, apply deductions, and claim available credits. We will also cover payment methods, deadlines, common mistakes, and the steps for tracking your refund. By following these clear, step-by-step instructions, you will be better prepared to avoid costly errors, claim all eligible benefits, and confidently file.
Filing requirements in North Dakota are closely tied to your federal income tax obligations. If you are required to file a federal return and meet the state’s residency or income criteria, you must also file a North Dakota individual income tax return. Skipping this step can result in penalties, interest charges, and even loss of your right to claim a refund.
If you lived in North Dakota for the entire 2017 tax year and had to file a federal income tax return, you must file a state return. This holds regardless of where your income came from — wages earned within the state, investment income from outside the state, or business earnings from another location.
Even if you were not technically a resident for the whole year, you may be considered a full-year resident if you maintained a permanent home in North Dakota and spent more than 210 days (seven months) in the state during the tax year. This rule ensures that people with substantial ties to North Dakota contribute their share of state taxes.
If you moved into or out of North Dakota during 2017, you must file if you had income from any source while living in the state or earned income from North Dakota sources while living elsewhere. Your return will account for the months you were a resident, and if applicable, credits for taxes paid to other states will be applied to prevent double taxation.
Nonresidents must file a North Dakota return if they earned income from North Dakota sources such as wages, business operations, rental properties, or certain types of investment income. For example, if you live in Minnesota but own rental property in Fargo, you are subject to North Dakota taxation on that income.
North Dakota does not set its minimum income threshold. If you are required to file a federal return, you must also file a state return. This simplifies the process but also means there is no state-specific exemption from filing based on low income.
Failing to meet these filing requirements could mean paying more than necessary in penalties and interest, or worse, losing out on a refund that is rightfully yours. Filing correctly and on time is your best safeguard against those unnecessary costs.
Filing your 2017 North Dakota tax return on time is critical to avoid unnecessary penalties and interest. The due date for the 2017 tax year was April 17, 2018, a shift from the traditional April 15 deadline. This change aligned with the federal filing schedule, which was adjusted because April 15 fell on a Sunday and April 16 was recognized as Emancipation Day in Washington, D.C. Missing the deadline without paying the taxes you owe can quickly result in added costs, including a late filing penalty of 5% of the unpaid tax and interest at 12% annually.
The 2017 tax year brought numerous changes that affected how North Dakota taxpayers calculated deductions and credits:
Deadlines are not just arbitrary dates—they are legal cutoffs that can cost you money if ignored. Missing the filing or payment deadline means paying more than necessary. Overlooking new deductions or failing to adjust for repealed credits can lead to higher taxable income and missed benefits. Staying informed about changes each tax year is one of the most effective ways to ensure you pay only what you owe and secure every deduction you are entitled to.
Selecting the proper form is one of the most essential steps when filing your North Dakota tax return. Using the wrong form can lead to delays, processing errors, and even the rejection of your return. The state offers two main options for individual income tax filings: Form ND-EZ and Form ND-1.
Form ND-EZ is designed for simple tax situations. You should only use it if all of the following conditions apply:
If you meet all these criteria, ND-EZ can save you time because it requires fewer entries and schedules.
Form ND-1 is for taxpayers with more complex situations, such as
This form requires more detail and often includes additional schedules.
Choosing ND-EZ when you need ND-1 can result in unreported income, incorrect taxable income, and processing delays. Likewise, using ND-1 unnecessarily can complicate a simple return and increase the chance of small but costly mistakes. Taking a few extra minutes to match your filing situation to the correct form will help ensure that your return is accurate, complete, and processed without delays.
A transparent process is the best way to file accurately, avoid penalties, and claim every deduction or credit you qualify for. This step-by-step guide walks you through the process for Form ND-EZ and Form ND-1, ensuring you complete each section correctly and on time.
Before you start, collect all necessary paperwork:
Missing even one crucial financial document can lead to miscalculations or overlooked deductions, which could delay your refund or trigger state correspondence.
North Dakota taxable income begins with your federal adjusted gross income (AGI). That means you must finish your federal return before starting your state return. Your AGI will be transferred directly to your North Dakota form, with adjustments if needed. For ND-EZ filers, you may only need to list your AGI. For ND-1 filers, you will add state-specific income and subtraction adjustments before calculating taxable income. Skipping this step or using incomplete federal figures could lead to incorrect state tax calculations and potential penalties.
Select the correct filing status:
Your filing status affects your standard deduction, credit eligibility, and tax rates. You must also mark your residency status as full-year, part-year, or nonresident. Residency determines how your income is taxed. For example, part-year residents must allocate income earned inside and outside North Dakota, while nonresidents only report ND-source income. Choosing the wrong status can inflate your taxable income or cause you to miss deductions. Take time to review definitions in the official instructions before making your selection.
For ND-EZ: transfer your federal AGI directly.
For ND-1:
If you are a part-year resident or nonresident, use Schedule ND-1NR to allocate income earned in North Dakota. Be precise—rounding, skipping income categories, or failing to allocate correctly can raise red flags and result in processing delays or audits. Remember that investment income, business earnings, and certain retirement distributions may still be subject to North Dakota taxation depending on your residency status.
North Dakota allows you to choose between the standard deduction and itemized deductions:
For 2017, eligible deductions included:
Select the deduction method that results in the lowest taxable income. Filing with itemized deductions when the standard deduction is higher will increase your tax bill unnecessarily. Keep receipts and proof of all deductible expenses in case of review.
Use the 2017 North Dakota income tax rates, which ranged from 1.10% to 2.90%, depending on your taxable income. Refer to the instructions' official tax tables or worksheets for precise calculations.
Potential credits for 2017 included:
Use Schedule ND-1TC to claim credits. Applying credits accurately can significantly lower your tax bill. Missing a credit you qualify for is like paying money you do not owe.
Once you subtract your credits and withholdings from your total tax, you will see if you owe additional tax or are due a refund. If you owe:
If you are due a refund:
Avoid delays by verifying your bank account details or payment method before submitting your return.
How you file your North Dakota tax return can significantly affect how quickly it is processed and how soon you receive your refund. Choosing the correct filing method also reduces the risk of mistakes that could lead to costly delays.
E-filing is the preferred option for most taxpayers because it is faster, more accurate, and instantly confirms that your return has been received. Many taxpayers receive refunds within 2–3 weeks when they e-file and choose direct deposit. Built-in error checking helps catch common issues before submission, such as missing Social Security numbers or mismatched income figures.
You can e-file through:
E-filing also gives you the option to pay any balance due electronically, avoiding the need for mailing checks.
Paper filing may still be necessary in certain situations, such as when claiming specific credits that require original signatures or when your chosen tax software does not support the forms you need.
If you file by paper:
Use the correct mailing address:
Office of State Tax Commissioner
PO Box 5621
Bismarck, North Dakota 58506-5621
Assemble your return in the proper order:
Paper returns generally take 6–8 weeks to process, and errors can stretch that timeline even longer.
If you want speed, accuracy, and faster refunds, e-file is the better choice. Paper filing should only be considered when electronic options are unavailable or your tax situation specifically requires it. The longer processing time for paper returns can be costly if you count on your refund for immediate expenses.
Paying any balance due on time is as important as filing your return. Missing a payment deadline can result in penalties, interest charges, and unnecessary stress. The final due date for the 2017 tax year to file and pay without penalties was April 17, 2018. Even if you requested an extension to file, you must pay your estimated tax by this date to avoid interest.
Paying electronically is the fastest and most secure method. The North Dakota Office of State Tax Commissioner offers an online payment portal where you can pay by:
Electronic payments post more quickly, which can help avoid interest accrual if made close to the deadline.
If you prefer to pay by check or money order:
Failing to pay by the deadline triggers a late payment penalty of 5% per month (up to a maximum) and interest of 12% annually on the unpaid tax. Even small balances can proliferate if left unpaid.
Paying your tax on time is not just about avoiding extra costs. It also keeps your account in good standing with the state, ensuring you can claim future refunds without offset delays. A missed payment can also lead to collection actions, which can be costly and time-consuming.
Once your North Dakota tax return is filed, keeping track of your refund or any outstanding balance is essential in managing your finances for the tax year. For taxpayers expecting money back, knowing when and how it will arrive can help them plan for bills, savings, or upcoming expenses. For those who owe, monitoring their accounts ensures timely payments and avoids extra interest or penalties.
The North Dakota Office of State Tax Commissioner provides an online “Where’s My Refund?” tool, similar to the IRS federal system. To use it, you will need:
Processing times:
Entering incorrect details may delay results or give inaccurate status updates, so double-check the numbers you provide.
If you owe state taxes, you can log in to your secure online account to:
North Dakota offers multiple payment options, including bank withdrawals, debit or credit card payments, and check mailing. Remember that some methods may involve fees; choosing the wrong method could slow down processing.
Whether you are waiting on a refund or still need to pay your remaining balance, staying informed helps avoid missed deadlines. Knowing your refund timeline can help you plan major expenses, while monitoring balances prevents surprises that can grow costly over time. For tax years beginning before 2018, such as 2017, these tools are still available and can provide additional information about your filing history and payments.
Even small mistakes on your North Dakota tax return can cause processing delays, reduce your refund, or increase the amount you owe. Some errors can also trigger state correspondence, requiring you to provide additional information before your return can be finalized. Avoid these easily avoidable errors by reviewing your return carefully before submission.
One of the most common errors is forgetting to sign the return. If married filing jointly, both spouses must sign. Incorrect Social Security Numbers, mismatched names, or missing banking details for direct deposit can also cause issues.
Selecting the wrong filing status or using ND-EZ when ND-1 is required can lead to incorrect taxable income calculations. This mistake often impacts eligibility for deductions and credits, such as the personal exemption, which reduces taxable income for each qualifying person claimed as a dependent.
Some taxpayers overlook investment income, business earnings, or income from part-time jobs. Failure to report these amounts correctly for tax years beginning in 2017 may lead to interest, penalties, and back taxes.
Claiming deductions like property taxes or charitable contributions without proper documentation can cause delays. Similarly, omitting a qualifying or income tax credit is like giving up free money. Some taxpayers also fail to adjust for North Dakota’s lower rates than in prior years, which may impact the total owed.
Missing the due date without arranging payment plans can trigger penalties of 5% per month and interest at 12% annually. Even if you cannot pay in full, filing on time limits the penalties to the unpaid balance rather than the entire return.
Leaving out W-2s, 1099s, or required schedules like ND-1NR, ND-1SA, or ND-1TC is a frequent cause of delays. Always attach all necessary documents and verify they match your federal return. Avoiding these mistakes will save you money, time, and unnecessary stress—and help ensure your refund arrives quickly.
Before submitting your North Dakota tax return, use this checklist to ensure you have covered every detail. Missing even one step can delay your refund, trigger requests for additional information, or cause penalties.
Confirm Your Form
Review Personal Details
Income and Deductions
Attach Required Documents
Payment and Filing
Keep Records
A complete, accurate return reduces the chance of delays, helps you avoid costly errors, and ensures you can claim every benefit you are entitled to under North Dakota law.
North Dakota individual income tax is based on your federal adjusted gross income, with state-specific additions and subtractions applied to determine taxable income. The state then applies its income tax rates, which in 2017 ranged from 1.10% to 2.90%. Your filing status and any eligible deductions or credits affect the final amount. Always use the official tax tables for accuracy.
A tax credit reduces the amount of tax you owe, dollar for dollar. For 2017, eligible credits included the child and dependent care credit, angel investor credit, and specific income tax credit programs. Some credits required additional documentation or property tax clearance. Credits differ from deductions because they lower your tax, not just your taxable income.
Charitable contributions may be deducted if you itemize deductions rather than taking the standard deduction. In 2017, contributions to qualified nonprofits, including endowment funds, were eligible. Keep receipts or acknowledgment letters for all donations, as the state may require proof if your return is selected for review.
North Dakota offers payment plans under certain conditions for taxpayers who cannot pay their balance in full by the due date. Setting up a payment plan helps reduce late payment penalties, but interest will still accrue on the unpaid balance. You can request a plan through your online account or by contacting the Office of State Tax Commissioner.
Specific Senate Bill provisions led to the following changes for 2017, including adjustments to credits, the introduction of the stillborn child deduction, and procedural updates for property tax clearance. Legislative changes can impact deductions, eligibility, and processing times, so reviewing yearly updates is essential to avoid missing benefits.
If you file more than two years after the original due date, you may lose the right to claim a refund, even if you overpaid your taxes. The state enforces strict timelines for refund eligibility, and interest and penalties on unpaid balances will continue to grow until the return is filed and the tax is paid.
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