Residency – 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.
Have Someone Else Talk to Us about Your Taxes
The Office of State Tax Commissioner cannot discuss your confidential tax information with anyone unless you grant permission to do so. If you wish to have someone other than yourself speak with us about your taxes, you must complete and submit -