North Dakota Income Taxes and ND State Tax Forms

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North Dakota
"The Peace Garden State"

Start Federal and North Dakota Tax Returns

Your North Dakota Income Tax Return

Efile.com makes it easy for you to e-file your state tax return (e.g resident, nonresident, or part-year resident returns). However, the IRS and the respective state tax agencies require you to e-file a federal income tax return at the same time you efile a state tax return. This is not an efile.com policy but an IRS and state agency policy. Many taxpayers have asked how they can only prepare and file a state income tax return. The efile.com tax application lets you prepare a state tax return only, however you cannot efile the state return upon completion. Instead, you will have to download the completed state tax return as a PDF file, print it, sign it, and mail it to the respective state - the address is on the PDF file. Find more detailed instructions on how to prepare and file a state only return on efile.com.

2018 North Dakota Income Tax Filing Deadlines

Deadline
Type of Filing
Description
April 15, 2019
Tax Return - efileIT*
North Dakota State Income Tax Return Due Date.
April 15, 2019
Tax Extension
North Dakota Automatic Extension. Details below.
October 15, 2019
Tax Return - efileIT*
Last day to efile a 2018 North Dakota State Income Tax Return for tax extension filers and late efilers.
Now
Requires an accepted 2018 or previous year North Dakota State Tax Return.
State Tax Returns
Select respective State Tax Return Deadlines.
Federal Tax Returns
IRS Tax Return Deadlines.

E-File These 2018 North Dakota State Tax Forms

Prepare and efile these state forms for 2018 in conjunction with your federal and state income tax return. As you proceed through the tax interview on efile.com, the application will select the correct state forms for you. You can also select tax forms individually. All these forms will then be e-filed by you to the state tax agency. Instructions on how to only prepare a state income tax return.

Form/Schedule
Description
efileIT Now*
Form ND-1
Individual Income Tax Return
Form ND-1ES
Estimated Tax Payment Voucher
Form ND-1EXT
Extension Payment Voucher
Schedule ND1-FC
Family Member Care Income Tax Credit
Schedule ND-1NR
Tax Calculation for Nonresidents and Part-Year Residents
Schedule ND-1CR
Credit for Taxes Paid to Another State
Schedule ND-1QEC
Qualified Endowment Fund Credit
Schedule ND-1UT
Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Individuals
Schedule D
Net Profit or Loss
Form ND-1V
Electronic Return Payment Voucher
Cannot be efiled


* Due to IRS and state tax agency tax data sharing and validation requirements, you can only e-file a state income tax return while also e-filing a federal income tax return. This is not an efile.com created policy, but all online tax web sites have to adhere to this IRS/state issued tax data sharing policy. Find out how to only prepare and file a state tax return. Only on efile.com can you prepare and efile unlimited state tax returns for one low price. Most other sites charge a per state price.

North Dakota efile Error Codes

If your North Dakota state return was rejected by the state and not efile.com, 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.

How To File a North Dakota Tax Extension

If you are certain that you cannot file your North Dakota return by the deadline, you do not need to file for an extension. You will automatically receive a 6-month extension of time to file your return (not to pay). The extended tax return due date is October 15, 2019. Please be aware that North Dakota will not accept the federal extension form as an extension for your North Dakota tax return. However, if you expect to owe income taxes, you should submit your payment with payment voucher Form 101 (if federal extension not submitted). If you efiled your return and are making a payment by check or money order, you must complete a Form 101 on efile.com. If you are making a payment by credit card, a Form 101 is not needed. If you are making an automatic extension payment, you also must use Form 101 unless it is made electronically. Use efile.com and prepare a North Dakota tax return to find out what your North Dakota state income tax payment will be.

Important: Do you need to prepare and e-file an IRS or federal tax extension as well?

How to File A North Dakota Tax Amendment

Amended North Dakota tax returns can only be mailed; they cannot be efiled. Learn how to 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.

2017 Tax Year North Dakota Tax Forms

North Dakota state tax forms for previous Tax Years cannot be prepared and e-filed during the current tax season. You will need to print, fill out, and mail the forms to the North Dakota Department of Revenue.

Form/Schedule
Description
Individual Income Tax Return
Calculation of Credit for Income Tax Paid to Another State
Estimated Tax Payment Voucher
Extension Payment Voucher
Family Member Care Income Tax Credit
Credit for Taxes Paid to Another State
Qualified Endowment Fund Credit
Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Individuals

2016 Tax Year North Dakota Tax Forms

North Dakota state tax forms for previous Tax Years cannot be prepared and e-filed during the current tax season. You will need to print, fill out, and mail the forms to the North Dakota Department of Revenue.

Form/Schedule
Description
Individual Income Tax Return
Calculation of Credit for Income Tax Paid to Another State
Estimated Tax Payment Voucher
Extension Payment Voucher
Family Member Care Income Tax Credit
Credit for Taxes Paid to Another State
Qualified Endowment Fund Credit
Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Individuals

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:

  • 1.10% for the first $37,450 of taxable income
  • 2.04% for incomes between $37,451 and $90,750
  • 2.27% for incomes between $90,751 and $189,300
  • 2.64% for incomes between $189,301 and $411,500
  • 2.90% for incomes $411,501 and above

The tax brackets for married couples filing joint returns are:

  • 1.10% for the first $62,600 of taxable income
  • 2.04% for incomes between $62,601 and $151,200
  • 2.27% for incomes between $151,201 and $230,450
  • 2.64% for incomes between $230,451 and $411,500
  • 2.90% for incomes $411,501 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 North Dakota 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.

North Dakota State Tax Agency Contacts

You can contact the North Dakota Department of Revenue at 701-328-1247.

For more information on North Dakota state income taxes, you can visit the website of the North Dakota Department of Revenue.

See other U.S. States, Territories, and Protectorates.