 | Website | https://www.nd.gov/tax/ |
| Where’s My Refund | https://www.nd.gov/tax/refund/ | |
| Info for Tax Pros | https://www.nd.gov/tax/user/tax-professionals | |
| ERO Assistance | (701) 328-3700 | |
| Taxpayer Assistance | (701) 328-3700 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – North Dakota does not mandate e-filing.
E-File Registration Requirements – Acceptance in the North Dakota e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – North Dakota state returns can be transmitted with the Federal Return or as a State Only return not linked to a Federal Return.
Amended Returns – Individual amended returns can be e-filed, as well as S Corporation, Partnership, and Fiduciary returns. Amended corporate returns (Form 40X) cannot be e-filed.
Electronic Signatures – N/A
General Tax Return Information
Due Date – Individual Returns – April 15
Extensions – North Dakota allows an automatic six month extension if a federal extension has been timely filed. The North Dakota return should indicate that an extension has been granted. From the main menu of the North Dakota return, select Personal Information > Other Categories > Extension Attached.
If the federal return is not extended, an extension of time to file the North Dakota return can be applied for using Form 101. This is not an automatic extension. The taxpayer must have good cause to make the request, and the request must be postmarked on or before the due date of the return. The taxpayer will be notified whether the extension request is approved or rejected. If approved, the North Dakota return can be marked to indicate that the extension has been granted as above. Form 101 can be obtained by calling the Office of State Tax Commissioner at 701-328-1243, or by mail here:
Attn: 2019 Forms Order
ND Office of State Tax Commissioner
600 E Boulevard Ave Dept 127
Bismarck, ND 58505-0599
Driver’s License/Government Issued Photo Identification: In an effort to combat stolen-identity tax fraud and protect the tax refund, driver’s license or state-issued ID information is requested, but it is not required.
Reciprocal Agreements – North Dakota has reciprocal agreements with Minnesota and Montana, as follows:
- Minnesota residents do not have to file a North Dakota return if the only gross income from North Dakota sources is compensation for personal or professional services and the individual returned home to Minnesota at least once each month during the time spent working in North Dakota.
- Montana residents do not have to file a North Dakota return if the only gross income from North Dakota sources is wages.
Filing Status Information
The filing status on the North Dakota return must be the same as on the Federal return. Even if a couple filing MFJ have different states of residence, they must file MFJ on their North Dakota return.
Residency Status Information for North Dakota Returns
Residents: A resident is an individual who is domiciled in North Dakota. Additionally, an individual who might otherwise be considered a nonresident must file a resident tax return if they meet the statutory 7-month rule, as follows:
- Maintain a permanent place of abode in North Dakota;
- Spend more than 210 days in North Dakota during the year;
- Is not serving in the U.S. Armed Forces;
- Is not a full-year resident of Minnesota or Montana.
Part-year resident: A part-year resident is an individual who moved into or out of North Dakota and the move constituted a change in their legal residence.
Nonresidents:A nonresident is an individual who was not a resident of North Dakota for any portion of the tax year and who does not meet the requirements of the statutory 7-month rule.
Native Americans: Native Americans are not subject to North Dakota income tax and do not have to file a North Dakota income tax return if all of the following apply:
- They are enrolled as a member of a federally-recognized Indian tribe;
- They lived on any Indian reservation in North Dakota;
- All of their income is derived from sources on any Indian reservation in North Dakota.
Military Personnel/Military Spouses
Residents: A North Dakota resident entering military service remains a North Dakota resident irrespective of where they are assigned duty. They must file a resident return until such time as they establish a permanent residence in another state and have changed their military records on DD Form 2058.
Nonresidents: A nonresident of North Dakota serving in the U.S. Armed Forces isn’t subject to North Dakota income tax if their only income from North Dakota is military pay. They do have to file a nonresident return if they are married and filed MFJ on their federal return, and their spouse is required to file a North Dakota return.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
A nonresident spouse of a nonresident servicemember is exempt from North Dakota income tax on income from services performed in North Dakota if all of the following conditions are met:
- The servicemember’s permanent duty station is in North Dakota;
- The civilian spouse is in North Dakota to be with the servicemember;
- The servicemember and civilian spouse are both full-year nonresidents;
- The civilian spouse’s only North Dakota sourced gross income is wages from worked performed in North Dakota.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – North Dakota does not mandate e-filing, nonetheless Corporation (Form 40), S Corporation (Form 60), Partnership (Form 58), and Fiduciary (Form 38) Income Tax returns can be e-filed. However, certain financial institutions that are S Corporations and that formerly were subject to the North Dakota financial institution tax are required to file Form 40 by paper. See the Form 40 instructions for details on which institutions meet this exception.
Business Return General Information
Due Dates for North Dakota Business Returns
Corporations – April 15, or the 15th day of the fourth month for fiscal year filers. Exceptions:
Cooperative Corporations – September 15, or the 15th day of the ninth month for fiscal year filers.
Tax-exempt organizations reporting unrelated business income – May 15, or the 15th day of the fifth month for fiscal year filers.
S-Corporations – April 15, or the 15th day of the fourth month for fiscal year filers.
Partnerships – April 15, or the 15th day of the fourth month for fiscal year filers.
Fiduciary & Estate – April 15, or the 15th day of the fourth month for fiscal year filers.
Business Extensions
Corporations – An extension of time to file a federal return is automatically accepted by North Dakota as an extension of time to file the state return. For Corporate returns on Form 40, the state extension is for one month after the due date of the automatic federal extension. To avoid the return being considered delinquent, it must be marked as extended. From the main menu of the North Dakota 1120 menu, select Heading Information > Is An Extension Attached.
If a federal extension is not obtained, or if an extension of time beyond the time period covered by a federal extension is needed, a North Dakota extension may be obtained by completing and filing North Dakota Form 101 prior to the due date of the return.
S-Corporations, Partnerships, and Fiduciaries – If an extension of time to file the federal return is obtained, it is automatically accepted as an extension of time to file the North Dakota return. If this applies, a separate North Dakota extension does not have to be applied for, nor does the Office of State Tax Commissioner have to be notified that a federal extension has been obtained prior to filing the North Dakota return. The extended due date for North Dakota purposes is the same as the federal extended due date.
If a federal extension is not obtained, but additional time is needed to complete and file the North Dakota return, a separate North Dakota extension may be applied for by filing Form 101. This is not an automatic extension—there must be good cause to request a North Dakota extension. Form 101 must be postmarked on or before the due date of the North Dakota return. Notification of whether the extension is accepted or rejected will be provided by the Office of State Tax Commissioner.
Form 101 is not available in Keystone Tax Solutions Pro nor online at the ND Tax website. It can be obtained by calling the Office of State Tax Commissioner at 701-328-1243, or requested by mail here:
Attn: 2019 Forms Order
ND Office of State Tax Commissioner
600 E Boulevard Ave Dept 127
Bismarck, ND 58505-0599
Amended Business Returns
Corporations – An Amended North Dakota Corporation Income Tax Return, Form 40X, must be filed if:
- North Dakota income is changed when an amended federal income tax return is filed or as a result of a federal audit;
- An error is discovered on a previously filed return;
- The corporation received a refund of federal income tax which was deducted on a previously filed Form 40 for tax years beginning before January 1, 2004.
S-Corporations, Partnerships, and Fiduciaries – There is no specific form for filing an amended return. Rather, the original return should be marked as amended. To indicate that a return is amended, from the main menu of the North Dakota return select Heading Information > Amended Return.
Statutory information about amended returns can be found in N.D.C.C. §§ 57-38‑38 and 57‑38‑40.
Mailing Addresses
Individual Income Tax Mailing Address
Office of State Tax Commissioner
PO Box 5621
Bismarck, ND 58506-5621
Business Mailing Addresses
All Original and Amended business returns that are not e-filed should be mailed here:
Office of State Tax Commissioner
600 E Boulevard Ave Dept 127
Bismarck, ND 58505-0599
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.