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?
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.
The above residence requirements still apply. For more information, visit our Residency - Military information.
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.
To find tax forms for the current and previous tax years, visit our Forms Library where you can search by form name, tax type, tax year, and SFN.
Over 480,000 individual income tax returns were filed in North Dakota for tax year 2020. Over 90% were filed electronically! Remember, E-Filing is fast, safe, and easy!
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).
You may have extended time to file your North Dakota individual income tax return by receiving a federal extension or a North Dakota extension.
Tax exemptions may be available to you as an individual, learn more at:
How to Protest an Assessment or Refund Denial
Voluntary Disclosure - Just learned you have a tax obligation to North Dakota?
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.
Disregarded Entity with North Dakota Withholding
One Time Remittance Form and Watercraft Use Tax Return: See information in Resources in Sales and Use Tax.