Individual

You must file an income tax return in North Dakota 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 a Return

You can file electronically (e-file), 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. 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.

Forms Library 

Payments may be made using ND TAP.

Make an Electronic Payment

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.

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

North Dakota offers the following income tax credits to individuals.

• Angel Investment Credits
• Credit for Income Tax Paid to Another State and its Local Jurisdictions
• Endowment Fund Contribution Credit
• Family Member Care Tax Credit
• Marriage Credit
• Nonprofit Private School Contribution Credit
• Partnership Plan Long-Term Care Insurance Credit
• Planned Gift Tax Credit

For more information about these tax credits:

Individual Income Tax Credits

Pay Online- Fast and Convenient!

Make your income tax payment electronically to the Office of State Tax Commissioner by using ND TAP.

Make a Payment

Mail- Check or money order

If you are unable to pay using ND TAP, you may pay by check or money order, made payable to North Dakota State Tax Commissioner. Complete and print the payment voucher on ND TAP and mail both to the Office of State Tax Commissioner at 600 E. Boulevard Ave. Dept. 127, Bismarck, ND 58505-0599. 

Print a Payment Voucher

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 an Estimated Payment

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.

• Free Tax Prep
• Submit a Change of Address
• How to Protest an Assessment or Refund Denial
• Military Service Members
• Residency
• Sole Proprietor