Income Tax

North Dakota's income tax law aligns with federal tax law, using federal taxable income as the starting point, with state-specific adjustments. Residents, part-year residents, and nonresidents with North Dakota sourced income who are required to file a federal return must file a North Dakota return.

Residents are taxed on all income, regardless of where it was earned, while nonresidents are only taxed on income sourced to North Dakota. The state has wage income tax reciprocity agreements with Minnesota and Montana.

North Dakota Income Tax Types:

• Corporate Income Tax
• Fiduciary Tax
• Individual Income Tax
• S Corp and Partnership Tax

North Dakota Withholding Requirements:

• Individual Wage Withholding
• Royalty Withholding