North Dakota Income Taxes and ND State Tax Forms

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North Dakota
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Prepare and efile Your North Dakota Tax Return

The efile.com tax software makes it easy for you to efile your state tax return and use the correct state tax forms. Prepare and efile your North Dakota state tax return (resident, nonresident, or part-year resident) and Federal tax return together or separately at efile.com. View the federal tax return filing requirements.

North Dakota Income Tax Filing Deadline

The regular deadline to file a North Dakota state income tax return is April 15.

Tax Deadline DateType of Income Tax ReturnFiling Deadline / Due Date Description
April 15, 2015 2014 North Dakota State Tax Return Due date for North Dakota State Income Tax Returns - income tax filing deadline
April 15, 2015 2014 North Dakota State Tax Extension Due date for North Dakota extensions
October 15, 2015 2014 North Dakota State Tax Return Last day to efile a 2014 North Dakota State Income Tax Return for tax extension filers and late efilers

View all state tax return filing deadlines.

Find federal income tax return filing deadlines.

North Dakota State Tax Forms that Can Be efiled

efile.com supports all of the forms that North Dakota allows to be efiled. You can efile any of the following North Dakota state tax forms:

Form/ScheduleDescriptionCan I efile this form?
Form ND-1 Individual Income Tax Return-General Information and Adjustments



Form ND-1CR Credit for Taxes Paid to Another State
Form ND-1EXT Extension Payment Voucher
Form ND-NR Nonresident/Part-Year Filer
Schedule ND-1QEC Qualified Endowment Fund Credit

North Dakota State Tax Forms that Cannot Be efiled

FormDescription
None The state doesn't have an equivalent form to Federal Form W-4.An employer should use the information on the federal withholding form for ND income tax withholding purposes. If an employee claims exempt status on the federal W-4, the exempt status is also recognized for state withholding purposes.If an employer is required to submit a copy of the federal withholding form to the IRS, the employer must also submit a copy of the form to the Office of State Tax Commissioner.
Form ND-1V Electronic Return Payment Voucher

ND Tax Extension

Extension FormNorth Dakota Extension InstructionsHow to File

Form 101

North Dakota accepts federal tax return extensions. This includes the automatic extensions allowed for being outside the U.S. and Puerto Rico on April 15, 2015. You do not have to file a separate ND state extension form, nor do you have to notify the Office of State Tax Commissioner that you obtained a federal extension prior to filing your state return.

If you don't obtain a federal extension, but need additional time to file your ND state tax return, you may apply for a ND tax return extension by completing Form 101. This is not an automatic extension; you must have a good reason to request a ND extension. Form 101 must be postmarked on or before the ND state tax return deadline. You will be notified whether your extension request is approved or rejected.

If you file your ND state return on or before its extended deadline, and you pay any tax due along with the return, no penalty will be charged. However, interest on the tax due will be charged at a 12% rate per year from the original return deadline to the earliest date the return is filed  or the extended return deadline.

You can avoid the interest charge by prepaying the tax you expect to owe by the regular tax return deadline. To do this, submit a check or money order along with a completed Form ND-1EXT.

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Form  ND-1EXT

 

Important Reminder!  If you are efiling a North Dakota tax extension, you may need to efile a federal tax extension as well.

ND Tax Amendment

Amended North Dakota state tax returns cannot be efiled; they can only be filed by mail. Learn how to prepare and file a North Dakota tax amendment.

Important Reminder!  If you are filing a North Dakota tax amendment, you may need to file a federal tax amendment as well.


Past Year Forms: Tax Year 2013 North Dakota Tax Forms (Print, Fill Out, and Mail)
Form ND-1 Individual Income Tax Return

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Form ND-1CR Calculation of Credit for Income Tax Paid to Another State
Form ND-1ES Estimated Tax Payment Voucher-Individuals
Form ND-1EXT Individual Extension Payment Voucher
Schedule ND-1FC Family Member Care Income Tax Credit
Schedule ND-1NR Tax Calculation For Nonresidents and Part-Year Residents
Schedule ND-1QEC Qualified Endowment Fund Income Tax Credit
Form ND-1UT Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Individuals

Where's My Refund? - Check Your North Dakota State Tax Refund Status

If you efiled your ND tax return, you can expect to receive your state refund within 7 business days. If you filed your return on paper, expect to receive your refund within 6 weeks. File electronically or early in the tax season to get your North Dakota state refund faster.

Check your North Dakota state tax refund status online.

ND efile Error Codes

If your North Dakota state return was rejected, you will receive an error reject code. If you prepared and efiled your return on efile.com, we will provide you with an explanation of how to correct the error on your return. You may then resubmit your state return at no additional charge until it is accepted by the state.

View a list of all North Dakota State efile Income Tax Return Error Reject Codes.


North Dakota Tax Facts

ND Income Tax:

Individual income in North Dakota is taxed across five tax brackets.

The tax brackets for single taxpayers are:

  • 1.22% for the first $36,250 of taxable income
  • 2.27% for incomes between $36,251 and $87,850
  • 2.52% for incomes between $87,851 and $183,250
  • 2.93% for incomes between $183,251 and $398,350
  • 3.22% for incomes $398,351 and above

The tax brackets for married couples filing joint returns are:

  • 1.22% for the first $60,650 of taxable income
  • 2.27% for incomes between $60,651 and $146,400
  • 2.52% for incomes between $146,401 and $223,050
  • 2.93% for incomes between $223,051 and $398,350
  • 3.22% for incomes $398,351 and above

North Dakotans who are Native American do not have to pay state income tax. Therefore, they do not have to file a ND state tax return if they meet the following conditions:

  • They are enrolled as members of a federally-recognized Indian Tribe,
  • They live on any ND Indian reservation, AND
  • They derive all of their incomes from any Indian reservation sources in the state or from sources outside the state

ND Sales Tax:

New Dakota has a 5% sales tax rate. Local subdivisions can levy a sales and use tax. If ND taxpayers overpaid sales tax throughout the year, they may be eligible to get some of their tax money back by filing a claim for refund.

More information on North Dakota Sales Tax

ND Personal Property Tax:

Generally personal property is exempt from North Dakota property tax. For example, inventories, household personal property, and machinery and equipment used for manufacturing and trading purposes are exempt from the tax.

However, some property is subject to property tax, including

  • Personal property of utilities companies assessed by the State Board of Equalization
  • Mobile homes used as places of businesses or residences

North Dakota usually provides property tax relief to landowners, homeowners, and commercial property owners. This depends on the state budget's limits.

Odd Tax Fact:

North Dakota imposes a tax of 5% on the gross receipts from all licenses, sales, and other dispositions of performing rights in music or dramatico-musical compositions.

ND State Tax Agency:

For more information, you can visit the website of The North Dakota Office of State Tax Commissioner.

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