Medium
An individual may be eligible for a tax credit for income tax paid to another state or local jurisdiction.
Medium
Qualifications
You were a North Dakota resident for all or part of the tax year and you paid income tax for the tax year to North Dakota and to the other state or local jurisdiction on the same income.
- If you were a part year resident of North Dakota, the credit is allowed if the eligible income was earned or received during the time you were a North Dakota resident.
- If you were a North Dakota resident who owned an interest in a passthrough entity (partnership, S corporation, or a limited liability company treated like a partnership or S corporation), and you elected to be included in a composite return filed in another state or local jurisdiction on your behalf by the passthrough entity.
Credit Amounts
The credit is equal to the lesser of (1) actual tax paid to the other state or (2) amount of North Dakota tax attributable to income taxed by the other state.
Application Process
Not Applicable.
How to Claim
If you're filing as a/an: | Claim the credit on: |
| Individual or Sole Proprietor | Schedule ND-1CR, Credit for Income Tax Paid to Another State |
| C Corporation | Not Applicable |
| S Corporation | Not Applicable |
| Partnership | Not Applicable |
| Fiduciary | Not Applicable |