Use the drop-downs below to learn more if your active or retired military income is subject to North Dakota tax.
If your permanent home is in North Dakota, but you serve elsewhere in the U.S. military, you are considered a resident. As a North Dakota resident, all your income regardless of its source inside or outside the state, including your military income, is subject to North Dakota tax.
More details can be found in the Guideline – Military Service Members.
Military Retirement Pay Deduction
For tax years 2019 and after, military retirement benefit payments received by retired U.S. armed forces, Reserve, and National Guard members, or their surviving spouses, may be subtracted from North Dakota taxable income. The deduction is equal to the taxable amount of the benefits reported on the federal income tax return for the tax year. Attach a copy of the Form 1099-R from the Defense Finance and Accounting service to your income tax return.
To determine if your military retirement benefit payments qualify, please see the Guideline - Military Service Members.
If you do not have any income from North Dakota sources, besides the military wages you earned while stationed in North Dakota, you do not need to file a North Dakota income tax return.
If you receive a military pension and do not have income from other North Dakota sources, you do not need to file a North Dakota income tax return.
Federal law provides certain state income tax protections to civilian spouses of U.S. armed forces service members.
See the following guidelines for civilian spouses’ North Dakota income tax obligations:
Filing dates for military members can vary. Here’s a useful reference:
U.S. Armed Forces Members Serving in a Combat Zone and Reserve and National Guard Members Called to Federal Active Duty Service in a Combat Zone – U.S. armed forces members who serve, or provide direct support to military operations, and reserve and National Guard members called to active duty, in a presidentially-declared combat zone have until the due date of their federal income tax return to file their North Dakota income tax return without penalty or interest. For more complete information on federal tax relief for military personnel, check out the IRS's Armed Forces Tax Guide.
Active Duty Military Members Serving Outside a Combat Zone – U.S. armed forces, reserve, and National Guard members who are not serving in a combat zone (nor providing direct support to military operations in a combat zone) must file their North Dakota income tax return by April 15 unless they obtain an extension of time to file
Learn more about gaining an extension of time to file the North Dakota income tax return.