Individual

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Individual Income Tax

Individual income tax season officially begins the same day as Federal return processing and are due April 18, 2022. The anticipated time for refund processing is 30 days. You can check your refund status at Where’s My Refund?

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Do I Need to File?

You must file an income tax return if you are a resident, part-year resident, or nonresident and:

  • Are required to file a federal return.
  • Receive income from a source in North Dakota.

Military

The above residence requirements still apply. For more information, visit our Residency - Military information.

Filing & Amending Returns

Filing a Return

You can file electronically, on paper, or through a software program.  


E-Filing & Free Filing

North Dakota participates in the Internal Revenue Service’s Federal/State E-File program. This allows you to file both your federal and North Dakota income tax return at the same time.

Learn more about E-Filing and Free File 


Filing a Paper Return

If you are filing a paper return, mail your completed North Dakota Individual Income Tax Return to the Office of the State Tax Commissioner.

Payments may be made using ND TAP.

Make a Free Electronic Payment


Amending a Return

You must file an amended North Dakota tax return when an item on your original return was reported incorrectly or to report changes made to your federal income tax return, including changes made by the Internal Revenue Service. 

  • You must file an amended North Dakota return within 90 days after filing your amended federal return or within 90 days after the final determination of the IRS changes.
  • Amendments do not require a special form. Resubmit a North Dakota individual income tax return, marking it as “amended” in the designated spot. Please attach a copy of your amended federal return.
Estimated Payments

You may be required to pay estimated income tax to North Dakota if you are required to pay federal estimated income tax and you expect your North Dakota net tax liability to be more than $1,000. You may determine if you need to pay estimated tax to North Dakota using Form ND-1ES Estimated Income Tax – Individuals. If you are required to pay estimated income tax to North Dakota, and fail to pay at least the required minimum amount, you will be charged interest on any underpayment.

 

Payments may be made using the North Dakota Taxpayer Access Point (ND TAP).

Make a Payment

Extensions

You may have extended time to file your North Dakota individual income tax return by receiving a federal extension or a North Dakota extension.

Filing an Extension

Tax Exemptions | Credits

Tax exemptions may be available to you as an individual, learn more at:

Tax Exemptions | Credits

Need a Copy of a Return

You may request a copy of your North Dakota Individual Income Tax Return by completing the Request for Copies of Tax Returns Form and returning it to the Office of State Tax Commissioner.