Moving - To or Out of North Dakota

If you have moved in or out of North Dakota sometime during the year, you are a part-year resident of North Dakota for the tax year.

You need to file a North Dakota individual income tax return if you:

• Are required to file a federal individual income tax return for the tax year.

• Have income that is taxable by North Dakota as a part-year resident that is gross income from:

  • Any source inside or outside of North Dakota during the time you were a North Dakota resident, AND 

  • A North Dakota source during the time you were a nonresident of North Dakota