Individual

The applicable tax rates depend on the taxpayer's filing status. The tax rates applicable to each filing status for the 2024 tax year are as follows: 

Filing Single- If North Dakota taxable income is:

Married filing jointly and qualifying widow(er)- If North Dakota taxable income is:

Married filing separately- If North Dakota taxable income is:

Head of Household- If North Dakota taxable income is:

Filing Requirements

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.  

How to File

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. Payments may be made using ND TAP.

Forms Library 

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.
• Your amended return can be filed electronically using tax software, or on paper, by filling out Form ND-1 and marking the amended return box. Attach a copy of the amended federal return (if applicable).

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.

Charitable contribution related credits:

• Contributions to a maternity home, child placing agency, or pregnancy help center credit
• Endowment fund credit
• Nonprofit private primary school contribution credit
• Nonprofit private high school contribution credit
• Nonprofit college contribution credit
• Planned gift credit

Employment related credits:

• Apprentice employment credit
• Credit for wages paid to a mobilized employee
• Developmentally disabled/mentally ill employee credit
• Employer child care contribution credit
• Employer internship program credit
• Workforce recruitment credit

Investment related credits:

• Agricultural commodity processing facility investment credit
• Angel fund investor credit
• Automation equipment purchase credit
• Renaissance zone credits
• Seed capital investment credit

Other credits/incentives:

• Adoption credit
• Biodiesel/green diesel fuel blending credit
• Biodiesel/green diesel fuel sales equipment credit
• Credit for income tax paid to another state or local jurisdiction
• Family member care credit
• Marriage penalty credit
• New and expanding business exemption
• Partnership plan long-term care insurance credit
• Renaissance zone exemptions
• Research expense 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