North Dakota State Income Tax Overview

The Office of State Tax Commissioner for the State of North Dakota is responsible for collecting tax revenue for the state.  This includes revenue from state income tax, which the state imposes on those who earn qualified income.

North Dakota requires that a state income tax return be filed each year with the state that is separate from the return filed with the Internal Revenue Service (IRS) for federal income tax purposes.  This state income tax return will determine how much state income tax you owe to North Dakota each year, if any.

Following are frequently asked questions about North Dakota state income tax, including who has to file, tax rates, and due dates for any tax owed.  If you have additional questions about filing federal income tax, visit our site’s “Tax Relief” page.

Who is required to file a state income tax return with North Dakota?

If you are a resident of North Dakota and you have to file a federal income tax return in a given tax year, then you must also file a state income tax return with North Dakota.  This requirement is true even if you earn all of your income from sources based outside of the state of North Dakota.

If you are not a resident of North Dakota, you must file a state income tax return with the state if you earn any income from a source based in the state of North Dakota.  But there are exceptions to this requirement for some individuals who live in Minnesota or Montana, who work for interstate commerce carriers, or whose income is solely from interest, dividends, pensions, or annuities.

You should speak with a tax attorney to help you determine if you have to file a state income tax return with North Dakota.

How much tax do I have to pay for North Dakota state income tax?

The amount of tax you have to pay is based largely on the amount and types of income you earn.  And then your taxable income is applied against the tax rates published by the State Tax Commissioner for state income tax purposes.

The tax rate that applies to you depends on your filing status.  And the state may publish new tax rates for each tax year.

For the 2012 tax year, the following tables provide the state income tax rates used by North Dakota.

Single

If taxable income is:

Over
But not over The tax is:
$ 0 $34,500 1.51% of North Dakota Taxable Income
$34,500 $83,600 $520.95 +2.82% of amount over $34,500
$83,600 $174,400 $1,905.57 +3.13% of amount over $83,600
$174,400 $379,150 $4,747.61 +3.63% of amount over $174,400
$379,150 $12,180.04 +3.99% of amount over $379,150

 



Married Filing Jointly and Qualifying Widow(er)

If taxable income is:

Over
But not over The tax is:
$0 $57,700 1.51% of North Dakota Taxable Income
$57,700 $139,350 $871.27 +2.82% of amount over $57,700
$139,350 $212,300 $3,173.80 +3.13% of amount over $139,350
$212,300 $379,150 $5,457.14 +3.63% of amount over $212,300
$379,150 $11,513.79 +3.99% of amount over $379,150

 


Head of Household

If taxable income is:

Over
But not over The tax is:
$0 $46,250 1.51% of North Dakota Taxable Income
$46,250 $119,400 $698.38 +2.82% of amount over $46,250
$119,400 $193,350 $2,761.21 +3.13% of amount over $119,400
$193,350 $379,150 $5,075.84 +3.63% of amount over $193,350
$379,150 $11,820.38 +3.99% of amount over $379,150

 


Married Filing Separately

If taxable income is:

Over
But not over The tax is:
$0 $28,850 1.51% of North Dakota Taxable Income
$28,850 $69,675 $435.64 +2.82% of amount over $28,850
$69,675 $106,150 1,586.90 +3.13% of amount over $69,675
$106,150 $189,575 2,728.57 +3.63% of amount over $106,150
$189,575 5,756.90 +3.99% of amount over $189,575

When do I have to pay North Dakota state income tax?

You have to file a state income tax with North Dakota every year when you meet the minimum filing requirements defined by the state.

North Dakota state income tax returns must be filed by April 15 each year.  When April 15 falls on a weekend or national holiday, tax returns are due on the first business day thereafter.

You may option an extension for filing your state income tax return of up to six months, which would put the filing date on October 15.  But remember any extension is only for the filing of your state income tax return, not the paying of any tax that you owe.  If you owe state income tax, you must pay the tax you owe by April 15.  Otherwise, you may also have to pay interest and penalties in addition to any tax you owe.

How can I get help with filing my North Dakota state income taxes?

If you have questions about your North Dakota state income tax return or your federal income tax return, or you just need help being sure you file the appropriate paperwork, please call the telephone number located at the top of this web site.  A tax attorney who is experienced with North Dakota state income tax law will contact you.  He will be able to help answer your questions and be sure you pay the minimum amount of taxes you owe based on your legal deductions you can take.  So please call today to get the help you need.

by Mark Johnston

Mark has been a contributor to legal web sites related to bankruptcy, tax, and criminal law since 2011. He has an Accounting degree from Texas A&M University.