(AB) 16 (S5) 9 1. Single 2. Married filing jointly 3. Married filing separately 4. Head of household 5. Qualifying widow(er) 6. Interest from U.S. obligations b. Federal taxable income from Form 1040 or 1040-SR, line 15. If zero, see instructions A. Filing status used on federal return: (Fill in only one) B. School district code: (See instructions) C. Income source code: (See instructions) 1. a. Federal adjusted gross income from Form 1040 or 1040-SR, line 11. If zero, enter zero 2. Lump-sum distribution from Federal Form 4972 3. Loss from S corporation taxed as C corporation 7. Net long-term capital gain exclusion (From worksheet in instructions) 8. Exempt income of an eligible Native American 9. Benefits received from U.S. Railroad Retirement Board 10. Income from S corporation taxed as C corporation 16. Total other subtractions (Attach Schedule ND-1SA) 18. North Dakota taxable income. Subtract line 17 from line 5b. If less than zero, enter 0 Additions Subtractions Name (First, MI, Last Name) If Joint Return, Spouse's Name (First, MI, Last Name) Current Mailing Address City State ZIP Code with dependent child 11. Nonresident only: Servicemembers Civil Relief Act adjustment (Attach copy of Form W-2 showing this compensation) 12. North Dakota College SAVE account deduction 17. Total subtractions. Add lines 6 through 16 4. Planned gift or endowment tax credit adjustment to income Deceased Amended: General Amended: Federal NOL (SX) 1a Your Social Security Number Spouse's Social Security Number / / F. MN/MT Reciprocity (See instructions) (SS) 1b (NA) 2 (NB) 3 (NK) 4 (SN) 6 (S4) 8 (S6) 10 (NJ) 11 (AA) 12 (ND)18 Apt Number 17 5. a. Total additions. Add lines 2 through 4 5a (AO) 13 13. Qualified dividend exclusion If a fiscal year filer, enter fiscal year end: (See instructions)  (NC) 7 Date Of Death Attach a copy of your entire 2021 federal income tax return Attach W-2s, 1099s, and ND Sch. K-1s showing ND income tax withholding State Deceased 14. Military retirement pay exclusion (AQ) 14 (AR) 15 15. Social security benefit exclusion (See instructions) Date Of Death b. Add lines 1b and 5a 5b D. Fill in if applicable: (See instructions) INDIVIDUAL INCOME TAX RETURN OFFICE OF STATE TAX COMMISSIONER SFN 28702 (12-2021) Form ND-1 2021 Extension E. Fill in if applicable: (See instr.)

(AE) 23 (SQ) 30 (AK) (AL) 2021 Form ND-1 SFN 28702 (12-2021), Page 2 21. Credit for income tax paid to another state or local jurisdiction in that state (Attach Schedule ND-1CR) 22. Marriage penalty credit for joint filers (See worksheet in instr.) 24. Total credits. Add lines 20 through 23 25. Net tax liability. Subtract line 24 from line 19. If less than zero, enter 0 26. North Dakota income tax withheld from wages and other payments (Attach Forms W-2 and 1099, and ND Sch. K-1) 27. Estimated tax paid on 2021 Forms ND-1ES and ND-1EXT plus an overpayment, if any, applied from your 2020 return 28. Total payments. Add lines 26 and 27 29. Overpayment - If line 28 is MORE than line 25, subtract line 25 from line 28; otherwise, go to line 33. If less than $5.00, enter 0 30. Amount of line 29 that you want applied to your 2022 estimated tax 32. Refund. Subtract lines 30 and 31 from line 29. If less than $5.00, enter 0 33. Tax due - If line 28 is LESS than line 25, subtract line 28 from line 25. If less than $5.00, enter 0 36. Balance due. Add lines 33, 34, 35, and, if applicable, line 37. Pay to: ND State Tax Commissioner 37. Interest on underpaid estimated tax from Schedule ND-1UT To direct deposit your refund, complete items a, b, and c. (See instructions) Refund Tax Due Tax paid Other credits 34. Penalty Interest Enter total (SD) 21 (AC) 22 34 (SZ) 33 (SO) 37 36 (SR) 32 31. Voluntary contribution(s): Veterans' Postwar Trust Fund Enter total 31 (SG) 29 (AJ) 28 (S&) 27 (SF) 26 (SE) 25 24 23. Total other credits (Attach Schedule ND-1TC) I declare that this return is correct and complete to the best of my knowledge and belief. * Privacy Act - See inside front cover of booklet. Mail to: Office of State Tax Commissioner, PO Box 5621, Bismarck, ND 58506-5621  (AS) 35. Voluntary contribution(s): Veterans' Postwar Trust Fund Enter total 35 (AT) c. Account Number b. Routing Number Checking Savings a. Type Of Account (SB) 19 19. Tax - If full-year resident, enter tax on amount on line 18 from Tax Table in instructions. If full-year nonresident or part-year resident, enter tax from Schedule ND-1NR, line 23. All filers: If you have farm income or sold a research credit, see instructions (AU) 20 Watchable Wildlife Fund (SP) Trees For ND Trust Fund (SY) Watchable Wildlife Fund (SU) 1099-G consent-I agree to obtain Form 1099-G electronically at www.nd.gov/tax. Disclosure authorization-I authorize the ND Office of State Tax Commissioner to discuss this return with the paid preparer identified below. Fill in the circles that apply: (See page 16 of instructions) IIT This Space Is For Tax Department Use Only Your Signature Date Telephone Number Spouse's Signature Paid Preparer Signature PTIN Date Telephone Number Print Name Of Paid Preparer Signature Date Telephone Number Trees For ND Trust Fund (SW) 20. TAX RELIEF CREDIT - Full-year residents only. If single, head of household, qualifying widow(er), or married filing separately, enter $350. If married filing jointly, enter $700. (See instructions)

2021 NORTH DAKOTA INDIVIDUAL INCOME TAX FORM ND-EZ FORM ND-1 Tax forms, guidelines, FAQs, and more are available at www.tax.nd.gov. Email questions to individualtax@nd.gov. Photo credit: ND Tourism

Refund of local sales tax.......................This page Use tax requirement............................This page Privacy Act information........................This page Electronic filing and direct deposit options......... 1 Changes for 2021........................................... 2 General instructions for all filers

Steps to completing your return.................... 4

Who must file a return................................. 4

Which form to use....................................... 6

Reciprocity................................................. 6

When and where to file................................ 7

Extension of time to file............................... 7

Penalty and interest.................................... 7

Federal income tax return............................ 7

Changing your return.................................. 7

Estimated tax requirement (for 2022)............ 8

How to file a return for a deceased taxpayer... 8

Disclosure notification.................................. 8 Instructions for Form ND-EZ............................ 9

Direct deposit of refund............................... 9 Privacy Act Notification. In compliance with the Privacy Act of 1974, disclosure of the individual’s social security number on this form is required under N.D.C.C. §§ 57-01-15 and 57-38-31, and will be used for tax reporting, identification and administration of North Dakota tax laws. Disclosure is mandatory. Failure to provide the social security number may delay or prevent the processing of this form. Taxpayer Bill of Rights Obtain a copy of the North Dakota Taxpayer Bill of Rights from our website at www.tax.nd.gov You might be eligible for a refund of local sales tax! Most city and county local tax ordinances contain a local sales tax maximum, which varies among the local tax jurisdictions. If you pay local sales tax in excess of the jurisdiction’s maximum amount, you may apply to the Office of State Tax Commissioner to obtain a refund of the excess local sales tax paid. For example, if you purchase $4,000 of furniture in a city having a 1% sales tax and a local sales tax maximum of $25, the retailer will collect $200 in state sales tax ($4,000 x 5%) and $40 in local sales tax ($4,000 x 1%) at the time of purchase. You may apply to the Office of State Tax Commissioner to obtain a refund of $15, which is the excess of the $40 local sales tax paid over the $25 local sales tax maximum. You can obtain the application form, Claim For Refund - Local Sales and Use Tax Paid Beyond Maximum Tax, from our website at www.tax.nd.gov, or you may call us at 701-328-1246 or email us at salestax@nd.gov. If you need a form or document mentioned in this booklet, you may obtain it from our website at www.tax.nd.gov, or request it by phone, e-mail, fax, or letter—see the back cover of this booklet for phone numbers and addresses.

Balance due (payment options)................... 10

Before you file—tips for trouble-free filing.... 10 Instructions for Form ND-1............................ 11

Direct deposit of refund............................. 15

Balance due (payment options)................... 16

Before you file—tips for trouble-free filing.... 16 List of school district codes............................ 19 2021 Tax Table............................................. 20 How to assemble your North

Dakota return.......................Inside back cover Forms or assistance...........................Back cover Check the status of your refund..........Back cover Request a copy of your return or other information.........................Back cover Contents Do you owe use tax?

If you purchased goods from a source outside North Dakota that you use or consume in North Dakota on which you did not pay North Dakota sales tax, you may have to pay state and local sales taxes to North Dakota. Technically, what you have to pay is called a “use tax.” The use tax applies to the same goods that are subject to North Dakota’s sales tax. The use tax applies whether you purchased the goods in person at an out-of-state location, or by mail, phone, or over the Internet. If you purchased the goods in another state and did not pay any sales tax to that state, you must pay the full use tax to North Dakota. However, if you did pay the other state’s sales tax but paid less than what you would have paid in North Dakota, you must pay use tax to North Dakota equal to the difference. If you purchased the goods in another country, you must pay the full use tax to North Dakota regardless of whether you paid any tax to that country on the purchase. If you owe use tax to North Dakota, you must file a North Dakota use tax return using the One Time Remittance Form. You can obtain it from our website at www.tax.nd.gov, or you may call us at 701-328-1246.

1. Go to our website at www.tax.nd.gov 2. Click on “I Need To . . .” at top of page, then select “E-File My Taxes” North Dakota 1 Regardless of how you file, use DIRECT DEPOSIT for secure, fast handling of your refund. For more information, see page 9 if filing Form ND-EZ, or see page 15 if using Form ND-1. Direct Deposit ® your return? Do it yourself Do it yourself With a computer and Internet access, you can complete and electronically file your federal and North Dakota returns— through an Internet-based tax preparation service or using tax preparation software that you can buy from any number of retail stores. Make sure the software supports the forms you need to file your North Dakota return. If eligible, you may be able to e-file for free or at a reduced Choose DIRECT DEPOSIT DIRECT DEPOSIT for a faster refund 10% Paper 90% of filers e-file! % of total returns filed for 2020 tax year Isn’t it time to e-file Paper E-file Or have a tax expert help you Or have a tax expert help you Free tax preparation assistance and electronic filing is available to eligible filers at a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site set up by the IRS. Go to www.irs.gov or call 1-800-906-9887 to locate a site near you. A professional tax preparer who is an Authorized IRS E-File Provider can complete and electronically file your returns for you at a cost dependent on the complexity of your return. cost. Use the interactive tool on our website to determine if you qualify. Whichever method you choose, the program will walk you step-by-step through the preparation of your return.

North Dakota 2 Changes affecting you and your income tax Developments, updates, and items of interest relating to individual income tax Expansion of social security benefit exclusion In 2019, the North Dakota Legislature passed legislation allowing a deduction for taxable social security benefits to individuals with an adjusted gross income of $50,000 or less (or $100,000 or less, if married filing jointly). Senate Bill 2351 passed by the 2021 North Dakota Legislature, in Special Session in November 2021, removed the adjusted gross income thresholds, making the exclusion available to all taxpayers for tax years 2021 and after. The exclusion is claimed on Form ND-1, line 15. Tax relief credit for North Dakota residents House Bill 1515 passed by the 2021 North Dakota Legislature, in Special Session in November 2021, created a nonrefundable tax relief income tax credit for full-year residents of North Dakota. The credit is available only for the 2021 and 2022 tax years, after which it expires. Full-year residency is the only qualifying condition, and so the credit is allowed to all full-year resident filers who have a tax liability (before any credits) on their return. A credit of $350 is allowed to single, head of household, qualifying widow(er), and married filing separately filers. For married persons filing jointly, both of whom are full-year residents, a credit of $700 is allowed. In the case of married persons filing jointly, where one spouse is a full-year resident of North Dakota and the other spouse is a nonresident of North Dakota for part or all of the year, a $350 credit is allowed. The amount of the credit is limited to the lesser of the credit or the tax (before any credits) on the return. If the credit exceeds the tax on the return, the excess credit is not refundable and cannot be carried over and used in any other tax year. The credit is claimed on Form ND-1, line 20. Form ND-EZ filers. Form ND-EZ is for full-year residents of North Dakota who have no state adjustments to income and no state income tax credits. Because all full- year residents qualify for the new tax relief income tax credit, any full-year resident who has a tax liability in 2021 must use Form ND-1 to get the credit. The credit is not available on Form ND-EZ. Individuals who, except for the new credit, would qualify to use Form ND-EZ may still use it if their North Dakota taxable income and tax are zero. Permanent extension of 2019 changes to nonprofit private school credits In 2019, the North Dakota Legislature expanded the income tax credits for making a contribution to nonprofit private primary schools, high schools, and colleges in North Dakota. Eligibility for the credit was extended to individuals who make direct contributions (under pre-2019 law, individuals could only claim the credits if received from an estate, trust or other passthrough entity). In addition, the amount of the tax liability that could be reduced by the credits was increased from 20% to 25%. The 2019 changes were effective only for the 2019 and 2020 tax years. House Bill 1137 passed by the 2021 North Dakota Legislature reinstated the 2019 changes on a permanent basis, making them effective for tax years 2021 and after. In addition, the amount of the tax liability that may be reduced by the credits was increased from 25% to 50%. See Schedule ND-1TC, lines 18, 19, and 20. 2-year extension of 2019 changes to disabled employment credit In 2019, the North Dakota Legislature expanded the income tax credit for hiring a qualifying developmentally disabled or mentally ill individual. Eligibility for the credit was extended to all taxpayers (not just C corporations), the credit rate was increased from 5% to 25%, and the wages on which the credit is allowed was changed from the first $6,000 paid in the first 12 months of employment to the first $6,000 paid annually. The 2019 changes were effective only for the 2019 and 2020 tax years. House Bill 1405 passed by the 2021 North Dakota Legislature reinstated the 2019 changes for two additional tax years—2021 and 2022—after which the changes will expire, and the law will revert to how it read prior to 2019. To qualify for the credit, an employer must apply for and obtain from the North Dakota Department of Human Services, Vocational Rehabilitation Division, a letter certifying that the individual has a severe developmental or mental disability, is eligible for the agency’s services, and requires customized or supported employment to become employed. See Schedule ND-1TC, line 23. Reminder: Deduction available to parents of stillborn child A deduction is available to parents who experience a stillbirth. The deduction, which is adjusted annually for inflation, increases to $4,310 for the 2021 tax year. See Schedule ND-1SA, line 5. The deduction is allowed to an individual who meets the following requirements: • The individual is the parent of a child who was stillborn in 2021. • The individual obtains a certified copy of a Fetal Death Record (Certification of Fetal Death) from the North Dakota Department of Health, Division of Vital Records. • The individual would have been eligible to claim the child as a dependent on the 2021 federal income tax return if the child had been born alive. A certified copy of a Fetal Death Record can be obtained from the North Dakota Division of Vital Records online at www.ndhealth.gov/vital, or by submitting a request form by fax or mail. It can also be obtained in person at the agency’s office in the State Capitol, Judicial Wing, First Floor, Room 118.

North Dakota 3 Free electronic filing available to many individuals Nearly 90% of all individual filers electronically filed their 2020 North Dakota income tax return. Many North Dakotans are eligible to efile their taxes for free, depending on income and age. Using the online ND Free File tool, taxpayers can easily find out if they qualify to file their federal and state returns for free through certain tax software products. Go to www.tax.nd.gov and click on “I Need To . . .” at the top of the page. Then select “E-File My Taxes” to learn more. Taxpayers may also utilize free tax preparation services available at the IRS’s Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) sites around the state. These sites are run by either AARP or the IRS. To find a VITA or TCE site near you, use the VITA Locator Tool on the IRS’s website at www.irs.gov or call toll free 800-906-9887. Staying on top of developments Individuals, businesses, or other interested persons may sign up to receive email notifications when a newsletter or other important information is issued by the Office of State Tax Commissioner. To sign up, go to www.tax.nd.gov and select “News Center” at the top of the page. Then select “Email Sign-Up.” Changes affecting you and your income tax (continued)

General information for all filers Who must file a return Full-year resident If you were a full-year resident of North Dakota for the 2021 tax year and you are required to file a 2021 federal individual income tax return, you must file a 2021 North Dakota individual income tax return. This applies even if you worked outside North Dakota (including employment overseas) during the tax year or have income from sources outside North Dakota. You were a full-year resident of North Dakota if you were a resident of North Dakota for the entire tax year or meet the statutory 7-month rule—see “Statutory 7-month rule” on this page. Definition of resident—In these instructions, the term “resident” refers to an individual who is a legal resident of North Dakota. Legal residence (which is also called domicile) means the place that is your permanent home to which you always intend to return whenever absent from it. If you have more than one physical place of abode, only one of them may be your legal residence. Legal residence is based on your intent and your actions. North Dakota 4 Steps to completing your return

Step Action

1 Determine if you have to file a return............. see this page

2 Complete your federal return........................... see page 7

3 Determine which form to use........................... see page 6

Have you considered efiling your return?....... see page 1

4 Go to the applicable instructions—

If using Form ND-EZ................................... see page 9

If using Form ND-1....................................see page 11

5 Assemble your completed return........ see inside back cover

6 Read “Before you file”........................ see page 10 or 16

7 File your return on or before April 15, 2022—

Where to file............................................. see page 7

Need an extension?.................................... see page 7 Statutory 7-month rule—Even though you were not a resident of North Dakota for any part of the tax year—that is, you were a full-year nonresident—you must file as a full-year resident of North Dakota if you maintain a permanent place of abode in North Dakota and spend in the aggregate more than 210 days of the tax year in North Dakota. A permanent place of abode means a house, apartment, or other dwelling containing cooking and bathroom facilities that is suitable for year-round living and is maintained on a permanent or indefinite basis. This 7‑month rule does not apply if you were (1) a part-year resident of North Dakota, (2) a full-year nonresident serving in the U.S. armed forces, or (3) a full- year resident of Montana or Minnesota covered by reciprocity. Resident in U.S. armed forces—If you were a full-year resident of North Dakota serving in the U.S. armed forces during the 2021 tax year and you are required to file a 2021 federal individual income tax return, you must file a 2021 North Dakota individual income tax return as a full- year resident. This applies regardless of where you were stationed during 2021. Civilian spouse of U.S. armed forces service member—If you are a civilian spouse of a U.S. armed forces service member, you must file a 2021 North Dakota individual income tax return if both of the following apply: • You are required to file a 2021 federal individual income tax return. • You were a full-year resident of North Dakota for the 2021 tax year. You are treated as a resident for this purpose if you elect under the federal Servicemembers Civil Relief Act to be a North Dakota resident for state tax purposes. For more information, see the Civilian Spouses of Military Service Members income tax guideline. Full-year nonresident If you were a full-year nonresident of North Dakota for the 2021 tax year, you must file a 2021 North Dakota individual income tax return if both of the following apply: • You are required to file a 2021 federal individual income tax return. • You derived gross income from North Dakota sources during the 2021 tax year. (See the box on page 5 for what is included in gross income from North Dakota sources.) You were a full-year nonresident if you were not a resident of North Dakota for any part of the tax year and do not meet the statutory 7-month rule—see “Statutory 7-month rule” on this page. Nonresident in U.S. armed forces—If you were a full-year nonresident of North Dakota serving in the U.S. armed forces during the 2021 tax year and you are required to file a 2021 federal individual income tax return, you must file a 2021 North Dakota individual income tax return as a full-year nonresident if you have gross income from North Dakota sources other than your military compensation.

Civilian spouse of U.S. armed forces service member—If you are a civilian spouse of a U.S. armed forces service member, you are not required to file a 2021 North Dakota individual income tax return if all of the following apply: • Your service member spouse’s permanent duty station is in North Dakota. • Your only gross income from North Dakota sources was wages for work performed in North Dakota. • You resided in North Dakota only because you wanted to live with your service member spouse. • Both you and your service member spouse were full-year nonresidents of North Dakota for the 2021 tax year. You are treated as a nonresident for this purpose if you elect under the federal Servicemembers Civil Relief Act to be a resident of a state other than North Dakota for state tax purposes. For more information, see the Civilian Spouses of Military Service Members income tax guideline. Minnesota or Montana resident— If you were a full-year resident of Minnesota for the 2021 tax year, you do not have to file a 2021 North Dakota individual income tax return if both of the following apply: • Your only gross income from North Dakota sources was compensation for personal or professional services. • You returned to your home in Minnesota at least once each month during the time you worked in North Dakota. If you were a full-year resident of Montana for the 2021 tax year, you do not have to file a 2021 North Dakota individual income tax return if your only gross income from North Dakota sources was wages. See “Reciprocity” on page 6 for more information. Nonresident alien—If you were a nonresident alien of the United States and received gross income from North Dakota sources during the 2021 tax year, you must file a 2021 North Dakota individual income tax return. Except Gross income from North Dakota sources for nonresidents only For a nonresident, “gross income from North Dakota sources” includes the following: • Compensation for services performed in North Dakota, such as wages, salaries, tips, commissions, and fees. • Income from tangible property in North Dakota, such as rents, oil and gas royalties, and gain from the sale or exchange of the property. • Income from a trade or business carried on in North Dakota, whether as a sole proprietorship, partnership, S corporation, or limited liability company treated like a partnership or S corporation. • Income from an estate or trust, but only to the extent the income is derived from tangible property or a trade or business in North Dakota. • Income from gambling activity carried on in North Dakota. • Unemployment compensation attributable to previous employment in North Dakota. Exceptions Gross income from North Dakota sources does not include these items received while a nonresident of North Dakota: military pay, interest, dividends, pensions, annuities, gain from the sale or exchange of intangible property, compensation exempted under reciprocity with Minnesota or Montana, compensation exempted under federal military and interstate commerce laws, or compensation exempted under North Dakota’s mobile workforce exemption. Note: Interest, dividends, gains, and other income from intangible property are included in gross income from North Dakota sources if derived from a trade or business carried on in North Dakota, such as a sole proprietorship, partnership, or S corporation. where an income tax treaty between the United States and a foreign country specifically exempts income from taxation by a U.S. state, income tax treaties between the U.S. and foreign countries do not apply for North Dakota income tax purposes. Therefore, you may have to pay North Dakota income tax on gross income from North Dakota sources even though the income is exempt from U.S. income tax because of a treaty. For more information, see the guideline Income Taxation of Nonresident Aliens under “Guidelines” at www.tax.nd.gov. Disaster recovery tax exemptions— Exemptions from state and local tax filing and payment obligations are available to out-of-state businesses and their employees who are in North Dakota on a temporary basis for the sole purpose of repairing or replacing natural gas, electrical, or telecommunication transmission property that is damaged, or under threat of damage, from a state- or presidentially-declared disaster or emergency. For more information, go to www.tax.nd.gov. Part-year resident If you were a part-year resident of North Dakota for the 2021 tax year, you must file a 2021 North Dakota individual income tax return if both of the following apply: • You are required to file a 2021 federal individual income tax return. • You derived gross income from (1) any source inside or outside North Dakota while you were a resident of North Dakota or (2) a North Dakota source while you were a nonresident of North Dakota. (See the box on this page for what is included in gross income from North Dakota sources while a nonresident.) You were a part-year resident of North Dakota if you were a resident of North Dakota for only part of the year. This generally applies if you moved into or out of North Dakota and the move constituted a change in your legal residence. See “Definition of resident” on page 4. North Dakota 5

Native Americans If you are a Native American, you are not subject to North Dakota income tax and do not have to file a North Dakota income tax return if all of the following apply: • You are enrolled as a member of a federally-recognized Indian tribe. • You lived on any Indian reservation in North Dakota. • You derived all of your income from sources on any Indian reservation in North Dakota. If any of the above criteria are not met, you may be subject to North Dakota income tax. For more information, see the guideline Income Taxation of Native Americans under “Guidelines” at www.tax.nd.gov. Which form to use If you are required to file a 2021 North Dakota individual income tax return, see the box on this page to determine whether you should use Form ND-EZ or Form ND-1. Reciprocity North Dakota has income tax reciprocity agreements with the states of Minnesota and Montana. If certain conditions in the agreements are met, compensation for services is taxable only by the state of residence. Minnesota and Montana residents If you are a resident of Minnesota and maintain a permanent home in Minnesota to which you return at least once each month during the time you work in North Dakota, the compensation you receive for personal or professional services performed in North Dakota is not taxable by North Dakota. If you are a resident of Montana, wages you receive for work performed in North Dakota are not taxable by North Dakota. If you received wages covered by reciprocity, and your employer withheld North Dakota income tax of $5.00 or more from them, you must file a North Dakota individual income tax return at the end of the tax year to obtain a refund of the amount withheld. If this applies to you and you do not have any other gross income from North Dakota sources, complete Form ND-1 as follows: 1. Complete the applicable items at the top of Form ND‑1, page 1 (through line E), as instructed. 2. For item F, fill in the circle next to “MN/MT RECIPROCITY” at the top of Form ND-1, page 1. Also enter “MN” or “MT”, whichever applies, in the space under “State.” 3. Leave lines 1 through 25 blank. 4. Fill in the amount of the North Dakota income tax withheld on lines 26, 28, 29, and 32. 5. File Form ND-1 with a copy of your federal return and Form W-2s showing North Dakota income tax withholding. If your wages are covered by reciprocity and you do not want your employer to withhold North Dakota income tax from them, you must obtain and complete Form NDW‑R and give it to your employer. North Dakota residents If you are a resident of North Dakota and maintain a permanent home in North Dakota to which you return at least once each month during the time you work in Minnesota, the compensation that you receive for personal or professional services performed in Minnesota is not taxable by Minnesota. Also, wages you receive for work performed in Montana while a resident of North Dakota are not taxable by Montana. If you received wages covered by reciprocity and your employer withheld Minnesota or Montana income tax from them, you must file an income tax return with the applicable state to obtain a refund of the amount withheld. If your wages are covered by reciprocity and you do not want your employer to withhold Minnesota or Montana tax from them, you must give your employer a properly completed Minnesota Form MW-R or Montana Form MT-R, whichever applies. For assistance and forms, contact: • Minnesota Department of Revenue Email: individual.incometax@state. mn.us Phone: 651-296-3781 Website: revenue.state.mn.us North Dakota 6 Which form to use—Form ND-EZ or Form ND-1? Use Form ND-EZ....if you answer No to ALL of the questions below. Use Form ND-1.....if you answer Yes to ANY of the questions below. Note: If you are filing a joint return with your spouse, check “Yes” if the answer is “Yes” for either you or your spouse.

Yes No 1. Were you a nonresident of North Dakota at any time in 2021?.......... 2. Do you have any North Dakota addition adjustments?

(*See Form ND-1, lines 2-4)............................................................... 3. Do you have any North Dakota subtraction adjustments?

(*See Form ND-1, lines 6-16)............................................................. 4. Are you claiming any North Dakota tax credits?

(*See Form ND-1, lines 20-23)........................................................... 5. Did you pay, or were you required to pay, North Dakota estimated

income tax for 2021, or did you apply an overpayment (refund)

from your 2020 North Dakota return as an estimated payment

for 2021? (*See Form ND-1, line 27).................................................. 6. Are you going to use the 3-year income averaging method

for farm income (on Schedule ND-1FA) to calculate your tax?.......... 7. Are you going to make an extension payment on Form ND-1EXT?

* The references show where to find more information.

• Montana Department of Revenue Email: DORCustomerAssistance @mt.gov Phone: 406-444-6900 Website: mtrevenue.gov When and where to file If you are filing on a calendar year basis, you must file your 2021 North Dakota individual income tax return on or before April 15, 2022. If you are filing on a fiscal year basis, you must file on or before the 15th day of the fourth month following the close of your fiscal tax year. If the due date falls on a Saturday, Sunday or holiday, you have until the next day that is not a Saturday, Sunday, or holiday to file your return. Mail your return to:

Office of State Tax Commissioner

PO Box 5621

Bismarck, North Dakota 58506-5621 Extension of time to file You may obtain an extension of time to file your North Dakota individual income tax return by obtaining either a federal extension or a North Dakota extension.

Federal extension If you obtain an extension of time to file your federal return, it will be recognized for North Dakota individual income tax purposes. This includes the automatic extension allowed for being outside the U.S. and Puerto Rico on April 15. You do not have to file a separate state extension form or notify the Office of State Tax Commissioner that you have obtained a federal extension prior to filing your North Dakota return. Fill in the circle next to “Extension” at the top of Form ND-EZ or Form ND-1, whichever applies. North Dakota extension If you do not obtain a federal extension, but need additional time to file your North Dakota return, you may apply for a North Dakota extension by completing and filing Form 101. This is not an automatic extension—you must have good cause to request a North Dakota extension. Form 101 must be postmarked on or before the due date of your return. You will be notified whether your extension request is approved or rejected. If approved, fill in the circle next to “Extension” at the top of Form ND-EZ or Form ND-1, whichever applies. Extension interest If you obtain an extension and file your North Dakota return on or before the extended due date, and you pay any tax balance due with the return, no penalty will be charged. Interest on any tax due on the return will be charged at the rate of 12% per year from the original due date of your return to the earlier of the date you file your return or the extended due date. Prepayment of tax due If you are applying for an extension of time to file, you may prepay the tax that you expect to owe to avoid paying extension interest. For payment options, go to www.tax.nd.gov and select “Make A Payment.” If submitting a payment by paper check or money order, you must complete and submit a 2021 Form ND‑1EXT payment voucher with the payment. Alternatively, you may submit a paper check or money order along with a letter containing the following: • Your name. • Your social security number. • Your address and phone number. • Statement that you are making a 2021 Form ND-1EXT payment. If you prepay your tax, you must file Form ND-1 and claim the payment on page 2, line 27; you may not file Form ND-EZ. Penalty and interest If you obtain an extension of time to file your return, you may pay the tax due by the extended due date of the return without penalty, but extension interest will apply—see “Extension interest” and “Prepayment of tax due” on this page. If you file your return by its due date (or extended due date), but you do not pay all of the tax due on it by the return’s due date (or extended due date), a penalty equal to 5% of the unpaid tax due or $5.00, whichever is greater, must be paid. If you file your return after its due date (or extended due date), and there is an unpaid tax due on it, a penalty equal to 5% of the unpaid tax due or $5.00, whichever is greater, applies for the month the return was due, with an additional 5% of the unpaid tax due for each month (or fraction of a month) the return remains delinquent, not to exceed 25% of the tax due. In addition to any penalty, interest must be paid at the rate of 1% per month or fraction of a month, except for the month in which the tax was due, on any tax due that remains unpaid after the return’s due date (or extended due date). Federal income tax return You must complete your 2021 federal individual income tax return (Form 1040 or 1040-SR) before you complete your 2021 North Dakota individual income tax return. Certain information from your federal return is needed to complete your North Dakota return. If you are filing your North Dakota return on paper, you must attach a complete copy of your federal income tax return to your North Dakota return. A complete copy consists of Form 1040 or 1040‑SR and all supplemental forms and schedules. You do not have to include depreciation schedules or any other statements that you may have prepared as supporting documentation to your federal return. Changing your return If you need to change your North Dakota return after you file it, you must file an amended return. There is no special form for this purpose. See “How to prepare an amended return” on page 8. North Dakota 7

If you paid too much tax because of an error in your return, you generally have three years after you file your original return to file an amended return to correct the error and claim a refund of the overpayment. For other time periods that may apply, see North Dakota Century Code § 57-38-40 or contact the Office of State Tax Commissioner. Penalty and interest apply to additional tax due on an amended return. Change to federal return By law, you must file an amended North Dakota return to report changes made to your federal return. This applies whether the changes are attributable to your filing of an amended federal return or an audit or correction by the IRS. The amended North Dakota return must be filed within 90 days after filing the amended federal return or within 90 days after the final determination of the IRS changes. How to prepare an amended return 1. Obtain a blank Form ND-1 for the tax year affected by the changes. 2. Enter your name, current address, social security number, and other information required at top of return. 3. Fill in the circle next to “Amended return: General” or “Amended return: Federal NOL,” whichever applies, in the top right-hand corner of the return. See “Amended return” on page 11 for more information. 4. Complete the return through the net tax liability line. 5. Leave the line for income tax withholding blank unless you are claiming an additional amount not previously claimed. 6. On the “Total payments” line, enter the net tax liability shown on your original return or previously filed amended return. If the net tax liability has not been fully paid at the time the amended return is filed, only enter the amount of tax that has been paid. 7. Complete the remaining portion of the return according to the instructions. On an amended return, you may not adjust the amount of any voluntary contribution, nor the amount of an overpayment applied to the next year’s estimated tax. 8. Attach a statement explaining why you are changing your return. If you are doing so because of changes you or the IRS made to your federal return, attach a copy of the amended federal return or IRS notice. If amending to claim a net operating loss carryback, attach Form 1045 or 1040X. Estimated tax requirement (for 2022) You must pay estimated North Dakota income tax for the 2022 tax year if all of the following conditions apply: 1. You are required to pay estimated federal income tax for 2022. 2. Your North Dakota net tax liability for 2021 is $1,000 or more. (If you are not required to file a North Dakota return for 2021, you do not have to pay estimated tax for 2022.) 3. You expect to owe (after subtracting any estimated North Dakota income tax withholding) at least $1,000 in North Dakota income tax for 2022. 4. You expect your North Dakota income tax withholding for 2022 to be less than the smaller of the following:

(a) 90% of your 2022 North Dakota net tax liability. Note: Substitute 66 2/3% if a qualified farmer—see instructions for 2022 Form ND‑1ES.

(b) 100% of your 2021 North Dakota net tax liability. If you moved into North Dakota during 2021 and had no income from North Dakota prior to the move, this 100% threshold does not apply; you must satisfy the 90% threshold in part (a). In general, one-fourth (25%) of the total estimated tax required to be paid for the 2022 tax year must be paid by April 15, June 15, and September 15, 2022, and January 15, 2023. For payment options, go to www.tax.nd.gov and select “Make A Payment.” If submitting a payment by paper check or money order, you North Dakota 8 must complete and submit a 2021 Form ND‑1ES payment voucher with the payment. How to file a return for a deceased taxpayer If a final federal income tax return is required to be filed for a decedent for the year of death, a final North Dakota income tax return also must be filed. A court-appointed personal representative is responsible for filing the decedent’s final return, even if there is a surviving spouse. The information from the final federal return is used to complete the final North Dakota return, and the North Dakota return is to be signed in the same manner as required for federal income tax purposes. If there is a personal representative and no surviving spouse, a copy of the court document showing the appointment must be attached to the final return. If there is a surviving spouse and the final return will be filed on a joint basis, a refund will be mailed in both spouses’ names. If there is no surviving spouse and no personal representative has been appointed for the decedent, attach a copy of the death certificate and a copy of one of the following: • Letter of Testamentary. • Letter of Administration. • Affidavit for Collection of Personal Property of Decedent. For assistance, see back cover of booklet. Fill in the circle for “Deceased” and enter the date of death next to the deceased taxpayer’s name on Form ND-EZ or Form ND-1, whichever applies. Disclosure notification Upon written request from the chairman of a North Dakota legislative standing committee or Legislative Management, the law requires the Office of State Tax Commissioner to disclose the amount of any deduction or credit claimed on a tax return. Any other confidential information, such as a taxpayer’s name or social security number, may not be disclosed.

North Dakota 9 Instructions for top of Form ND‑EZ Name and address Enter your full name and current address. If you are married and filing a joint return, include your spouse’s full name. If the taxpayer died during the 2021 tax year, fill in the circle for “Deceased” and enter the date of death. Social security numbers Enter your social security number. If married filing jointly, also enter your spouse’s social security number. Item A - Filing status Fill in the circle next to the filing status that you used on your 2021 Form 1040 or 1040-SR. Item B - School district code Select the code number from the list of school district codes on page 19. Item C - Income source code Select from the following list the code number corresponding to the area from which you derived the majority of your income for the tax year. Source Code of income number Farming, ranching, or agricultural production...................... 1 Retail, wholesale trade, and eating and drinking places................. 2 Federal, state, county, or city government service.......................... 3 Public or private education................... 4 Accounting, legal, health, motel, and other personal or professional services not classified elsewhere........ 5 Construction....................................... 6 Manufacturing..................................... 7 Transportation, communication, and public utilities.................................. 8 Exploration, development, and extraction of coal, oil, and natural gas...................................... 9 Banking, insurance, real estate, and other financial services................... 10 Military service................................. 11 Retirement (Pensions, annuities, IRAs, etc.)....... 12 Item D - Extension Fill in the circle next to “Extension” only if you have an extension to file your North Dakota return. See “Extension of time to file” on page 7. Instructions for lines 1-9 of Form ND-EZ Line 2 - Tax If you have a tax amount (greater than zero) on this line, do not use Form ND‑EZ. Instead, use Form ND‑1. See the instructions to Form ND-1, line 20, for a tax relief credit that is allowed to full-year residents of North Dakota for 2021. Line 3 - Withholding Enter the North Dakota income tax withheld shown on a 2021 Form W-2, Form 1099, or North Dakota Schedule K-1. Also enter North Dakota income tax withheld shown on a 2020 North Dakota Schedule K-1 if the tax year of the partnership, S corporation, estate, or trust shown on the Schedule K-1 is a fiscal year ending in your 2021 tax year. Be sure the state identified on the Form W-2 or Form 1099 is North Dakota. Do not enter on this line North Dakota extraction or production taxes withheld from mineral interest income, such as an oil or gas royalty, because they are not income taxes. Attach a copy of the Form W-2, Form 1099, or North Dakota Schedule K-1. Line 5 - Voluntary contribution of overpayment If you have an overpayment on line 4, you may make a voluntary contribution of part or all of it to any of the three funds on this line. Enter the amount you wish to contribute on the line to the right of the fund name. If contributing, you must contribute at least $1.00 to the fund. A contribution will reduce your refund. Line 6 - Direct deposit of refund If you want us to deposit your refund directly into your bank account, complete items a, b, and c below line 6. Check with your financial institution to see if it will accept direct deposit and to obtain the correct routing and account numbers. Routing number (Item a)—Enter the 9‑digit routing number. The first two digits must be within the range of 01 through 12 or 21 through 32. Account number (Item b)—Enter the account number. It may have up to 17 digits (both letters and numbers). Include hyphens, but omit special symbols. If depositing into a checking account, see the sample check on page 10 for where to find the routing and account numbers. If depositing into a savings account without a check writing feature, ask your financial institution for the correct account number to use. 2021 Form ND-EZ instructions

Before you begin . . .

● New for 2021! Full-year residents of North Dakota are eligible for a Tax Relief Credit for 2021. See the instructions to Form ND-1, line 20, for details. Use Form ND-EZ only if you are otherwise eligible to use it and your tax on Form ND-EZ, line 2, is zero.

● Have your completed 2021 Form 1040 or 1040-SR at hand. Certain information on it will be needed.

North Dakota 10 Please note: • Do not use the number on a deposit slip for the routing or account number. • You will not receive notification of when the deposit is made by our office. Contact your bank or check your bank statement to verify the deposit. • If the routing or account number is incorrect, or if your financial institution does not accept the direct deposit, a paper check will be issued. • Due to electronic banking rules, the Office of State Tax Commissioner will not allow a direct deposit to or through a foreign financial institution. In this case, a paper check will be issued. Line 8 - Voluntary contribution If you have a tax due on line 7, you may make a voluntary contribution to any of the three funds on this line. Enter the amount you wish to contribute on the line to the right of the fund name. If contributing, you must contribute at least $1.00 to a fund. A contribution will increase your balance due. Line 9 - Balance due The balance due must be paid in full with your return. You may pay the balance due online with an electronic check or a debit or credit card. To pay online, go to www.tax.nd.gov and select “Make A Payment.” If you are filing a paper return and paying the balance due with a paper check or money order, complete a 2021 Form ND‑1PRV payment voucher and enclose it with the payment. Mr. and Mrs. Taxpayer 9999 9999 Main Ave. Anytown, ND 99999 15-0000/0000 Pay to Order of __________________________________________ $ __________ ________________________________________________________ Dollars Your Bank Anytown, ND USA 99999 Memo _______________________ ___________________________ : 123456789 : 12345678912345678 • 9999 Routing number Account number Do not include the check number

(Item a) (Item b) as part of the account number. Sample check for direct deposit (line 6) However, if you are filing your return electronically, complete and submit a 2021 Form ND‑1V with the paper check or money order. Make check or money order payable to “ND State Tax Commissioner,” and write the last four digits of your social security number and “2021 Form ND-EZ” on your check or money order. A check must be drawn on a U.S. or Canadian bank, be in U.S. dollars, and use a standard 9-digit routing number. A check drawn on a foreign bank (except one in Canada) cannot be accepted. Signatures Sign and date your return. If a joint return, both spouses must sign. Form 1099-G consent and disclosure authorization At the bottom of Form ND-EZ (below line 9), fill in the applicable circle(s) to indicate if you want either or both of the following items to apply. Form 1099-G consent. If there is an overpayment on your 2021 Form ND‑EZ, line 4, federal tax law requires our office to file with the IRS and mail to you a Form 1099-G showing the overpayment amount. You may need this information when preparing your 2022 federal income tax return. Fill in the circle for this item if you want to obtain Form 1099-G electronically from our website instead of receiving it by mail. The 2022 Form 1099-G will be available on our website in January 2023. For more information, go to our website at www.tax.nd.gov. Disclosure authorization. Fill in the circle for this item if you want to authorize our office to communicate directly with your tax return preparer about your 2021 return. This may include requesting information needed to process the return and responding to inquiries from your preparer about correction notices you receive from us. The authorization does not allow your preparer to receive your refund check, to bind you in any way, or to legally represent you. The authorization only applies to the individual whose printed name and signature appear in the preparer’s signature area, and it automatically expires on the due date (including extensions) for filing your 2022 return. Before you file, did you—

Sign your return?

An unsigned return is incomplete.

Include a complete copy of your federal return?

Return is incomplete without it.

Write your social security number on return? We use this number to identify your return.

Check your math?

Most common error made.

Include all Form W-2s?

Also include a copy of a 1099 or Schedule K-1 showing North Dakota withholding.

Use the correct postage?

Avoid mailing problems by using the correct postage. Important! If your return is missing your signature or a copy of your federal return, it will be sent back to you. This may result in late filing and payment charges if you resubmit it after the due date. For worry-free filing, file your return electronically—see page 1!

North Dakota 11 2021 Form ND-1 instructions

Before you begin . . .

● New for 2021! Full-year residents of North Dakota are eligible for a Tax Relief Credit for 2021. See the instructions to Form ND-1, line 20, for details.

● Be sure to have a copy of your completed 2021 federal income tax return (Form 1040 or 1040-SR) at hand. You will need information from it to complete Form ND-1. Nonresident of North Dakota for part or all of the 2021 tax year If you were a nonresident of North Dakota for part or all of the 2021 tax year, first complete Form ND-1 through line 19. Then complete Schedule ND‑1NR to calculate the amount of your tax. On Schedule ND‑1NR, you will indicate whether you were a nonresident for part or all of the tax year by filling in your residency information at the top of the schedule. If you are married and filing a joint return, and either you or your spouse was a nonresident of North Dakota for part or all of the tax year, you must complete Schedule ND-1NR on a joint basis and attach it to Form ND-1. On Schedule ND-1NR, each of you must indicate your residency status by filing in your residency information at the top of the schedule. Instructions for top of page 1 of Form ND‑1 Fiscal year filer only If you are filing your 2021 federal income tax return (Form 1040 or 1040-SR) on a fiscal year basis, you must file your 2021 North Dakota income tax return for the same fiscal year. Enter in the spaces provided at the top of Form ND-1 the ending date of your fiscal tax year. Transportation, communication, and public utilities.................................. 8 Exploration, development, and extraction of coal, oil, and natural gas...................................... 9 Banking, insurance, real estate, and other financial services................... 10 Military service................................. 11 Retirement (Pensions, annuities, IRAs, etc.)....... 12 Item D - Amended return If you are filing this return to change a return you previously filed for the 2021 tax year, fill in the circle next to: • Amended return: General—

if you are changing the return for any reason other than a federal net operating loss carryback. • Amended return: Federal NOL—

if you are changing the return because of a federal net operating loss carryback. See “Changing your return” on page 7 for more information. Item E - Extension Fill in the circle next to “Extension” only if you have an extension to file your North Dakota return. See “Extension of time to file” on page 7. Item F - MN/MT reciprocity Fill in the circle next to “MN/MT Reciprocity” only if you are a Minnesota or Montana resident who is filing this return solely to claim a refund of North Dakota income tax because of reciprocity. See page 6 for details. Name and address Enter your full name and current address. If you are married and filing a joint return, include your spouse’s full name. If the taxpayer died during the 2021 tax year, fill in the circle for “Deceased” and enter the date of death. Social security numbers Enter your social security number (and your spouse’s social security number, if married filing jointly). Item A - Filing status Fill in the circle next to the filing status that you used on your 2021 Form 1040 or 1040-SR. Item B - School district code Select the code number from the list of school district codes on page 19. Item C - Income source code Select from the following list the code number corresponding to the area from which you derived the majority of your income for the tax year. Source Code of income number Farming, ranching, or agricultural production...................... 1 Retail, wholesale trade, and eating and drinking places................. 2 Federal, state, county, or city government service.......................... 3 Public or private education................... 4 Accounting, legal, health, motel, and other personal or professional services not classified elsewhere........ 5 Construction....................................... 6 Manufacturing..................................... 7

North Dakota 12 Instructions for lines 1-37 of Form ND-1 Line 1b - Federal taxable income On Form 1040 or 1040-SR, line 15, you are instructed to enter “-0-” for your federal taxable income if it calculates out to be less than zero. However, for purposes of completing Form ND-1, enter the negative number on line 1b. Enter a minus sign (-) to the left of the number. Line 2 - Lump sum distribution If you received a lump-sum distribution from a qualified retirement plan that you elected to report on Federal Form 4972 (Tax On Lump-Sum Distributions), you must enter on this line the amount from Form 4972, line 6 plus line 10. However, if you received the distribution while a nonresident of North Dakota, do not make an entry on this line. Line 3 - Loss from certain S corporations Enter on this line the amount of a loss adjustment reported to you by an S corporation that elected to be taxed as a C corporation for North Dakota income tax purposes. For more information, see the guideline Adjustment For Income (Loss) From An S Corporation Electing To Be Taxed As A C Corporation under “Guidelines” at www.tax.nd.gov. Line 4 - Contribution adjustment Enter on this line the amount, if any, from Schedule ND-1PG, line 15, or Schedule ND-1QEC, line 16. However, if you are claiming a credit on both Schedule ND-1PG, line 7, and Schedule ND-1QEC, line 5, or you are claiming an endowment credit from a North Dakota Schedule K-1, obtain and complete the Contribution Adjustment Worksheet to calculate the amount to enter on this line. The worksheet is available online at www.tax.nd.gov. Attach a copy of the worksheet. If you are only claiming an unused planned gift or endowment credit carried over from a prior tax year, and none of the contribution on which it is based was carried over and deducted on your 2021 Form 1040 or 1040-SR, no adjustment is required on this line. If you are claiming a credit on Schedule ND-1PG or Schedule ND‑1QEC that is based on a charitable contribution for which you claimed a deduction on your Form 1040 or 1040-SR, line 12b (the charitable deduction for nonitemizers), enter the smaller of the amount on line 12b of your federal return or the amount by which the deduction reduced your federal taxable income. Line 6 - U.S. obligation interest Enter the following on this line: • Interest income from U.S. obligations. • Interest income from other securities that is specifically exempted from state income tax by federal statute. • The portion of dividend income from a mutual fund attributable to investment in U.S. obligations and other securities the interest from which is exempted from state income tax by federal statute. Common sources of interest income that may be entered on this line include: • U.S. savings bonds and Treasury bills and notes. • Securities issued by: Banks for cooperatives Commodity Credit Corporation Federal Deposit Insurance

Corporation Federal Farm Credit System Federal Home Loan Banks Federal Intermediate Credit Banks Federal Land Banks Federal Savings & Loan Insurance Corporations Student Loan Marketing Association Do not enter on this line interest income from securities of the Federal Home Loan Mortgage Corporation (Freddie Mac), Federal National Mortgage Association (Fannie Mae), and Government National Mortgage Association (Ginnie Mae), nor from a federal income tax refund or repurchase agreement. Line 7 - Net long-term capital gain exclusion If your federal taxable income includes a net long-term capital gain (including a capital gain distribution from a mutual fund), you may be able to exclude 40 percent of the gain from your North Dakota taxable income. If you were a full-year nonresident or a part- year resident of North Dakota for the year, only a net long-term capital gain reportable to North Dakota is eligible for the exclusion. A net long-term capital gain included in an amount entered on line 8, 10, or 16 of Form ND-1 is not eligible for the exclusion. Complete the worksheet on page 13 to calculate the amount to enter on this line. Line 8 - Native American’s exempt income If you are an enrolled member of a federally-recognized Indian tribe who lived on any Indian reservation in North Dakota for all of 2021, enter on this line income you derived from sources on any Indian reservation in North Dakota. This includes the portion of the Standing Rock and Lake Traverse Indian Reservations situated in South Dakota. Do not enter income derived from non-reservation sources in North Dakota. If you lived in North Dakota in 2021, but you did not reside on an Indian reservation for part or all of 2021, do not enter income earned or received while living off the reservation. Line 9 - U.S. Railroad Retirement Board benefits Enter on this line the portion of any unemployment, sick pay, or retirement benefits received from the U.S. Railroad Retirement Board that are taxable on your federal income tax return. The U.S. Railroad Retirement Board will be shown as the payer or employer on the Form 1099-G (unemployment), Form W-2 (sick pay), or Forms RRB‑1099 and RRB-1099-R (retirement) issued to you.

North Dakota 13 Worksheet For Net Long-Term Capital Gain Exclusion (Form ND-1, Line 7) Capital gain distribution — If you reported capital gain distributions on Form 1040 or 1040-SR, line 7 (and you did not have to complete Schedule D), skip lines 1 and 2 and enter the distributions on line 3 of this worksheet. 1. Enter amount from 2021 Schedule D (Form 1040), line 15. If zero or less, stop here; no exclusion is allowed.........1 _____________ 2. Enter amount from 2021 Schedule D (Form 1040), line 16. If zero or less, stop here; no exclusion is allowed.........2 _____________ 3. Enter the smaller of line 1 or line 2..............................................................................................................................3 _____________

• If a full-year resident, enter the amount from line 3 on line 5 and go to line 6.

• If a full-year nonresident or part-year resident, go to line 4. 4. Complete lines 4a through 4d using only the capital gains and losses reportable to North Dakota:

a. North Dakota net short-term capital gain (loss)...................................................................... 4a _____________

b. North Dakota net long-term capital gain (loss)...................................................................... 4b _____________

c. Combine lines 4a and 4b. If zero or less, enter -0-................................................................. 4c _____________

d. Enter the smaller of line 4b or line 4c................................................................................................................... 4d _____________ 5. If a full-year resident, enter amount from line 3. Otherwise, enter smaller of line 3 or line 4d...................................5 _____________ 6. Portion of line 5 included in an amount entered on Form ND-1, line 8, 10, or 16......................................................6 _____________ 7. Subtract line 6 from line 5............................................................................................................................................7 _____________ 8. Multiply line 7 by 40% (.40). Enter this amount on Form ND-1, line 7......................................................................8 _____________ Line 10 - Income from certain S corporations Enter on this line the amount of an income adjustment reported to you by an S corporation that elected to be taxed as a C corporation for North Dakota income tax purposes. For more information, see the guideline Adjustment For Income (Loss) From An S Corporation Electing To Be Taxed As A C Corporation under “Guidelines” at www.tax.nd.gov. Line 11 - Servicemember Civil Relief Act adjustment If you were a full-year nonresident of North Dakota for the tax year, enter on this line compensation received for active duty in the U.S. armed forces or the commissioned corps of the Public Health Service or National Oceanic and Atmospheric Administration. If a part- year resident, only enter the amount received for service while a nonresident of North Dakota. Attach a copy of Form W-2 showing the military pay. Line 12 - ND College SAVE contribution deduction If you made a contribution during the tax year to a North Dakota College SAVE account administered by the Bank of North Dakota, you are allowed a deduction for the contribution, up to a maximum of $5,000 ($10,000, if married filing jointly). You are allowed the deduction regardless of whether you or someone else owns the account. A rollover of funds from another I.R.C. Section 529 college savings plan into a North Dakota College SAVE account does not qualify. Line 13 - Qualified dividend exclusion If you were a full-year resident of North Dakota during the tax year, multiply the qualified dividends from Form 1040 or 1040-SR, line 3a, by 40 percent and enter the result. If you were a part-year resident or full- year nonresident of North Dakota during the tax year, multiply the portion of the qualified dividends from Form 1040 or 1040-SR, line 3a, that are reportable to North Dakota by 40 percent and enter the result. Note: Only include dividends that are reported on Schedule ND-1NR, line 2, column B. Line 14 - Military retirement benefit exclusion If you are a retired military service member, or a surviving spouse of a deceased retired military service member, enter on this line the amount of taxable military retirement benefits that you reported on Form 1040 or Form 1040‑SR, line 5b. Only include benefits received as a retired member of the U.S. armed forces or its reserve components, Army National Guard, or Air Force National Guard. “U.S. armed forces” means the Army, Navy, Air Force, Marine Corps, and Coast Guard. Do not enter on this line retirement benefits received for federal civil service employment as a military technician (dual status). Attach a copy of the Form 1099-R from the Defense Finance and Accounting Service. Line 15 - Social security benefit exclusion Enter on this line the taxable portion of your Social Security benefits reported on Form 1040 or 1040-SR, line 6b. Do not enter on this line taxable Tier 1 Social Security equivalent benefits reported on a Form RRB-1099 from the U.S. Railroad Retirement Board; instead, enter the taxable portion of these benefits on Form ND-1, line 9. If you receive both Tier 1 benefits (Form RRB-1099) and social security benefits (Form SSA-1099) determine the amount to enter on Form ND-1, lines 9 and 15, respectively, by multiplying the amount from Form 1040 or 1040-SR, line 6b, by a ratio equal to the gross amount of each type of benefit divided by the gross amount of both benefits combined.

North Dakota 14

Marriage Penalty Credit Worksheet Complete this worksheet to determine the amount to enter on Form ND-1, line 22. 1. Is your filing status Married filing jointly?

No. Stop; you do not qualify for the credit.

Yes. Enter your taxable income from Form ND-1, line 18......1 __________ 2. Is the amount on line 1 more than $67,812?

No. Stop; you do not qualify for the credit.

Yes. Go to line 3. 3. a. Enter your qualified income................................3a _________

b. Enter your spouse’s qualified income................. 3b _________ 4. Enter the smaller of line 3a or line 3b................................................4 __________ 5. Is the amount on line 4 more than $39,830?

No. Stop; you do not qualify for the credit.

Yes. Go to line 6.......................................................................... __________ 6. Subtract line 5 from line 4..................................................................6 __________ 7. Calculate the tax on the amount on line 6 using the

Single tax rate schedule on page 32.............................................7 __________ 8. Subtract line 6 from line 1..........................................8 _________ 9. Calculate the tax on the amount on line 8 using the

Single tax rate schedule on page 32.............................................9 __________ 10. Calculate the tax on the amount on line 1

using the Married filing jointly tax rate

schedule on page 32............................................. 10 _________ 11. Add lines 7 and 9............................................................................ 11 __________ 12. Subtract line 11 from line 10. If result is zero or less,

stop; you do not qualify for the credit............................................. 12 __________ 13. Maximum credit.............................................................................. 13 __________ 14. Enter smaller of line 12 or line 13................................................... 14 __________

► If you and your spouse are full-year residents, enter amount from

line 14 on Form ND-1, line 22. Do not complete lines 15 and 16.

► If you completed Schedule ND-1NR, complete lines 15 and 16. 15. Enter ratio from Schedule ND-1NR, line 20....................................15 __________ 16. Multiply line 14 by line 15. Enter this amount on

Form ND-1, line 22......................................................................... 16 __________ 12,550.00 201.00 Line 16 - Other subtractions See the instructions to Schedule ND-1SA for information about the following: • Renaissance zone income exemption • New or expanding business income exemption • Human organ donor deduction • Employee workforce recruitment exclusion • Stillborn child deduction • National Guard or reserve member exclusion • College expense reimbursement deduction Enter on this line the total subtractions from Schedule ND-1SA. Attach Schedule ND-1SA. Line 19 - Tax If you were a full-year resident for the tax year, use the Tax Table on page 20 to calculate your tax. This also applies if you are married filing jointly and both you and your spouse were full-year residents for the tax year. If you were a full-year nonresident or a part-year resident for the tax year, you must complete Schedule ND-1NR to calculate your tax. This also applies if you are married filing jointly and either you or your spouse was a nonresident for part or all of the tax year. Attach Schedule ND-1NR. Farm income averaging — If you have farm income and used Schedule J (Form 1040) to calculate your federal income tax for 2021, you may be able to lower your North Dakota income tax by completing Schedule ND-1FA. Attach Schedule ND-1FA. Sale of tax credit — If you received any proceeds from the sale of a North Dakota research expense tax credit to another taxpayer, you must obtain and complete Schedule ND-1CS to calculate your tax. Attach Schedule ND-1CS. Line 20 - Resident tax relief credit The 2021 North Dakota Legislature, in Special Session, passed legislation creating a tax relief income tax credit for North Dakota residents. The credit is not refundable and is available only for the 2021 and 2022 tax years. If you were a full-year resident of North Dakota for the tax year, and your filing status is single, head of household, qualifying widow(er), or married filing separately, enter $350 on this line. If you are married filing jointly, and both you and your spouse were full-year residents of North Dakota for the tax year, enter $700 on this line. In the case of married persons filing jointly, where one spouse is a full-year resident of North Dakota and the other spouse is a nonresident of North Dakota for part or all of the year, a $350 credit is allowed.

North Dakota 15 Mr. and Mrs. Taxpayer 9999 9999 Main Ave. Anytown, ND 99999 15-0000/0000 Pay to Order of __________________________________________ $ __________ ________________________________________________________ Dollars Your Bank Anytown, ND USA 99999 Memo _______________________ ___________________________ : 123456789 : 12345678912345678 • 9999 Routing number Account number Do not include the check number (Line 32, Item a) (Line 32, Item b) as part of the account number. Sample check for direct deposit (line 32) Line 21 - Credit for income tax paid to another state If you were a full-year resident or part- year resident of North Dakota who paid income tax to another state or local jurisdication in that state, you may be eligible for an income tax credit. Obtain Schedule ND-1CR for more information. Attach Schedule ND‑1CR. Line 22 - Marriage penalty credit You may be eligible for a tax credit if all of the following apply: • You are married and filing a joint return with your spouse. • Your joint North Dakota taxable income on line 18 of Form ND-1 is more than $67,812; • Both you and your spouse have qualified income. See “What’s included in qualified income?” below. • The qualified income of the spouse with the lower qualified income is more than $39,830. Although you meet all of the above conditions, your fact situation may not produce a credit under the calculation formula prescribed by law. Complete the worksheet on page 14 to calculate the credit amount, if any, allowed to you. Calculate qualified income for lines 3a and 3b of the worksheet by adding the following amounts separately for you and your spouse: • Wages, salaries, tips, etc. reported on Form 1040 or 1040-SR, line 1. • Net self-employment income reported on Schedule SE (Form 1040 or 1040‑SR), line 3, reduced by the self- employment tax deduction reported on Form 1040 or 1040-SR, Schedule 1, line 15. • Taxable portion of IRAs, pensions, annuities, and social security benefits reported on Form 1040 or 1040-SR, lines 4b, 5b, and 6b. Reduce this total by amounts entered on Form ND-1, lines 9 and 15. Line 23 - Other credits For other credits that may apply to you, see Schedule ND-1TC and its instructions. Enter on this line the total credits from Schedule ND-1TC. Attach Schedule ND-1TC. Line 26 - Withholding Enter the North Dakota income tax withholding shown on a 2021 Form W-2, Form 1099, or North Dakota Schedule K-1. Also enter North Dakota income tax withholding shown on a 2020 North Dakota Schedule K-1 if the tax year of the partnership, S corporation, estate, or trust shown on the Schedule K-1 is a fiscal year ending in your 2021 tax year. Be sure the state identified on the Form W-2 or Form 1099 is North Dakota. Do not enter on this line North Dakota extraction or production taxes withheld from mineral interest income, such as an oil or gas royalty, because they are not income taxes. Attach a copy of the Form W-2, Form 1099, or North Dakota Schedule K-1. Line 27 - Estimated tax payment Enter on this line any estimated income tax payments made on a 2021 Form ND‑1ES or Form ND-1EXT. Also enter the amount of an overpayment on your 2020 North Dakota income tax return that you elected to leave on deposit as an estimated payment for 2021. Do not enter on this line North Dakota income tax withheld from a Form W-2, Form 1099, or North Dakota Schedule K-1; enter withheld tax on line 26. Line 30 - Application of overpayment to 2022 If you have an overpayment on line 29, you may elect to apply part or all of it as an estimated payment toward your 2022 income tax liability. Once made, the election or the amount cannot be changed after you file your return. Line 31 - Voluntary contribution of overpayment If you have an overpayment on line 29, you may make a voluntary contribution of part or all of it to any of the three funds on this line. Enter the amount you wish to contribute on the line to the right of the fund name. If contributing, you must contribute at least $1.00. A contribution will reduce your refund. Line 32 - Direct deposit of refund If you want us to deposit your refund directly into your bank account, complete items a, b, and c below line 32. Check with your financial institution to see if it will accept direct deposit and to obtain the correct routing and account numbers. Routing number (Item a)—Enter the 9‑digit routing number. The first two digits must be within the range of 01 through 12 or 21 through 32. Account number (Item b)—Enter the account number. It may have up to 17 digits (both letters and numbers). Include hyphens, but omit special symbols. If depositing into a checking account, see the sample check on this page for where to find the routing and account numbers. If depositing into a savings account without a check writing feature, ask your financial institution for the correct account number to use.

North Dakota 16 Please note: • Do not use the number on a deposit slip for the routing or account number. • You will not receive notification of when the deposit is made by our office. Contact your bank or check your bank statement to verify the deposit. • If the routing or account number is incorrect, or if your bank does not accept the direct deposit, a paper check will be issued. • Due to changes in the electronic banking rules, the Office of State Tax Commissioner will not allow a direct deposit to or through a foreign financial institution. In this case, a paper check will be issued. Line 34 - Penalty and interest Our office will notify you of any penalty and interest owed for late filing or late payment, or interest owed on tax due during an extension period. However, you may calculate the amount of penalty, interest, or both, that you owe and pay it with your return. See “Penalty and interest” on page 7 for how to calculate penalty and interest. Line 35 - Voluntary contribution If you have a tax due on line 33, you may make a voluntary contribution to any of the three funds on this line. Enter the amount you wish to contribute on the line to the right of the fund name. If contributing, you must contribute at least $1.00 to a fund. A contribution will increase your balance due. Line 36 - Balance due The balance due must be paid in full with your return. You may pay the balance due online with an electronic check or a debit or credit card. To pay online, go to www.tax.nd.gov and select “Make A Payment.” If you are filing a paper return and paying the balance due with a paper check or money order, complete a 2021 Form ND‑1PRV payment voucher and enclose it with the payment. However, if you are filing your return electronically, complete and submit a 2021 Form ND‑1V with the paper check or money order. Make check or money order payable to “ND State Tax Commissioner,” and write the last four digits of your social security number and “2021 Form ND-1” on your check or money order. A check must be drawn on a U.S. or Canadian bank, be in U.S. dollars, and use a standard 9-digit routing number. A check drawn on a foreign bank (except one in Canada) cannot be accepted. Line 37 - Interest on underpaid estimated tax If you were required to pay estimated North Dakota income tax for 2021, but you did not pay enough or you paid it late, interest is charged on the underpayment or late payment. To determine if you owe interest, obtain and complete the 2021 Schedule ND-1UT. Signatures Sign and date your return. If you are filing a joint return, both spouses must sign. Form 1099-G consent and disclosure authorization At the bottom of Form ND-1, page 2 (below line 37), fill in the applicable circle(s) to indicate if you want either or both of the following items to apply. Form 1099-G consent. If there is an overpayment on your 2021 Form ND‑1, line 29, federal tax law requires our office to file with the IRS and mail to you a Form 1099-G showing the overpayment amount. You may need this information when preparing your 2022 federal income tax return. Fill in the circle for this item if you want to obtain Form 1099-G electronically from our website instead of receiving it by mail. The 2022 Form 1099-G will be available on our website in January 2023. For more information, go to our website at www.tax.nd.gov. Disclosure authorization. Fill in the circle for this item if you want to authorize our office to communicate directly with your tax return preparer about your 2021 return. This may include requesting information needed to process the return and responding to inquiries from your preparer about correction notices you receive from us. The authorization does not allow your preparer to receive your refund check, to bind you in any way, or to legally represent you. The authorization only applies to the individual whose printed name and signature appear in the preparer’s signature area, and it automatically expires on the due date (including extensions) for filing your 2022 return. Before you file, did you—

Sign your return?

An unsigned return is incomplete.

Include a complete copy of your federal return?

Return is incomplete without it.

Write your social security number on return? We use this number to identify your return.

Check your math?

This is one of the most common errors made.

Include all Form W-2s?

Also include a copy of a 1099 or Schedule K-1 showing North Dakota withholding.

Use the correct postage?

Avoid mailing problems by using the correct postage. Important! If your return is missing your signature or a copy of your federal return, it will be sent back to you. This may result in late filing and payment charges if you resubmit it after the due date. For worry-free filing, file your return electronically—see page 1!

North Dakota 17 HELP PROMOTE AND DEVELOP WATCHABLE WILDLIFE OPPORTUNITIES IN NORTH DAKOTA Contribute to the Watchable Wildlife Fund To contribute, see information on your North Dakota Tax Form and check off for Watchable Wildlife Your contributions have helped fund projects including:  Conservation education projects to Schools and

Communities  Species of concern habitat projects  Grants to civic organizations for wildlife projects  Watchable Wildlife recruitment and education

programs

For more information contact: North Dakota Game and Fish Department 100 N. Bismarck Expressway Bismarck, ND 58501-5095 Web: gf.nd.gov Email: ndgf@nd.gov Photo by Ashley Peterson

North Dakota 18

The Trees for North Dakota Income Tax Check-Off

The Threat: Emerald ash borer (EAB) is a highly invasive, exotic insect that attacks and kills all species of ash trees. It is as close as St. Paul, Minnesota. If EAB becomes established here, the economic and environmental impacts will be overwhelming. There are an estimated 78 million ash trees within North Dakota’s forests and woodlands. Ash is the most common tree planted in communities, reaching 60% of the tree population in some towns. Ash also represents a large percentage of the state’s 55,000 miles of field and farmstead windbreaks. Costs of removing, disposing and replacing trees lost to EAB, coupled with the economic benefits associated with trees lost, such as reduced energy costs and ecosystem services, the insect’s impact could far exceed $1 billion dollars!

How You Can Help: Each of us has the ability to play an important role in the overall health and well-being of our forest resources by making a donation to the Trees for North Dakota Trust Fund. The “Community Family Forest” grant program, funded by private donations to the Trees for North Dakota Trust Fund, helps communities diversify their forest resources by planting a variety of trees adapted to North Dakota’s climate. Our collective efforts can make incredible contributions to the quality of life in North Dakota for all who live and visit here. Please consider a donation today.

To contribute to the Trees for North Dakota Trust Fund, consult your tax preparer or enter a voluntary contribution on the current North Dakota Individual Income Tax Return (see below):

Form ND-EZ: Refund return (Line 5)/Tax due (Line 8) Form ND-1: Refund return (Line 31)/Tax due (Line 35)

“Community Family Forest” grants are awarded to purchase and plant trees on public property across the state. The grants help strengthen the tradition of annual tree planting.

NORTH DAKOTA FOREST SERVICE 307 – 1st Street East Bottineau ND 58318-1100

Telephone: (701) 228-5422 www.ag.ndsu.edu/ndfs forest@nd.gov

School district codes For Item B at the top of Form ND-EZ or Form ND-1, enter the applicable school district code number—  If a full- or part-year resident �����using the table below, find the 5-digit code number for the school district in which you resided for most of the tax year. If married filing jointly, this applies if either or both spouses are full- or part-year residents.  If a full-year nonresident ������������use 54-000. If married filing jointly, this applies only if both spouses were full- year nonresidents. School District School Code School District School Code School District School Code Address District No. Address District No. Address District No. Alexander ND Alexander 2 27-002 Anamoose ND Anamoose 14 25-014 Ashley ND Ashley 9 26-009 Beach ND Beach 3 17-003 Belcourt ND Belcourt 7 40-007 Belfield ND Belfield 13 45-013 Berthold ND Lewis and Clark 161 51-161 Beulah ND Beulah 27 29-027 Binford ND Midkota 7 20-007 Bismarck ND Bismarck 1 08-001

Naughton 25 08-025

Apple Creek 39 08-039

Manning 45 08-045 Bottineau ND Bottineau 1 05-001 Bowbells ND Bowbells 14 07-014 Bowman ND Bowman Co 1 06-001 Buxton ND Central Valley 3 49-003 Cando ND North Star 10 48-010 Carrington ND Carrington 49 16-049 Carson ND Roosevelt 18 19-018 Cartwright ND Horse Creek 32 27-032 Casselton ND Central Cass 17 09-017 Cavalier ND Cavalier 6 34-006 Center ND Center-Stanton 1 33-001 Colfax ND Richland 44 39-044 Cooperstown ND Griggs County

Central 18 20-018 Crosby ND Divide County 1 12-001 Crystal ND Valley-Edinburg 118 34-118 Des Lacs ND United 7 51-007 Devils Lake ND Devils Lake 1 36-001 Dickinson ND Dickinson 1 45-001 Drake ND Drake 57 25-057 Drayton ND Drayton 19 34-019 Dunseith ND Dunseith 1 40-001 Edgeley ND Edgeley 3 23-003 Edmore ND Edmore 2 36-002 Elgin ND Elgin-New Leipzig 49 19-049 Ellendale ND Ellendale 40 11-040 Emerado ND Emerado 127 18-127 Enderlin ND Enderlin Area 24 37-024 Fairmount ND Fairmount 18 39-018 Fairview MT Yellowstone 14 27-014 Fargo ND Fargo 1 09-001 Fessenden ND Fessenden-Bowdon 25 52-025 Finley ND Finley-Sharon 19 46-019 Flasher ND Flasher 39 30-039 Fordville ND Fordville-Lankin 5 50-005 Forman ND Sargent Central 6 41-006 Ft. Totten ND Ft. Totten 30 03-030 Ft. Yates ND Ft. Yates 4 43-004 Gackle ND Gackle-Streeter 56 24-056 Garrison ND Garrison 51 28-051 Glen Ullin ND Glen Ullin 48 30-048 Glenburn ND Glenburn 26 38-026 Golva ND Lone Tree 6 17-006 Goodrich ND Goodrich 16 42-016 Grafton ND Grafton 18 50-018 Grand Forks ND Grand Forks 1 18-001

Air Force Base 140 18-140 Grenora ND Grenora 99 53-099 Gwinner ND N Sargent 3 41-003 Hague ND Bakker 10 15-010 Halliday ND Halliday 19 13-019

Twin Buttes 37 13-037 Hankinson ND Hankinson 8 39-008 Harvey ND Harvey 38 52-038 Hatton ND Hatton Eielson 7 49-007 Hazelton ND Haz-Mof-Brad 6 15-006 Hazen ND Hazen 3 29-003 Hebron ND Hebron 13 30-013 Hettinger ND Hettinger 13 01-013 Hillsboro ND Hillsboro 9 49-009 Hunter ND Northern Cass 97 09-097 Inkster ND Midway 128 18-128 Jamestown ND Jamestown 1 47-001 Kenmare ND Kenmare 28 51-028 Kensal ND Kensal 19 47-019 Killdeer ND Killdeer 16 13-016 Kindred ND Kindred 2 09-002 Kulm ND Kulm 7 23-007 Lakota ND Lakota 66 32-066 LaMoure ND LaMoure 8 23-008 Langdon ND Langdon Area 23 10-023 Larimore ND Larimore 44 18-044 Leeds ND Leeds 6 03-006 Lidgerwood ND Lidgerwood 28 39-028 Lignite ND Burke Central 36 07-036 Linton ND Linton 36 15-036 Lisbon ND Ft. Ransom 6 37-006

Lisbon 19 37-019 Maddock ND Maddock 9 03-009 Mandan ND Mandan 1 30-001

Sweet Briar 17 30-017 Mandaree ND Mandaree 36 27-036 Manvel ND Manvel 125 18-125 Mapleton ND Mapleton 7 09-007 Marion ND Litchville-Marion 46 02-046 Marmarth ND Marmarth 12 44-012 Max ND Max 50 28-050 Mayville ND May-Port CG 14 49-014 McClusky ND McClusky 19 42-019 Medina ND Medina 3 47-003 Medora ND Billings Co. 1 04-001 Menoken ND Menoken 33 08-033 Milnor ND Milnor 2 41-002 Minnewaukan ND Minnewaukan 5 03-005 Minot ND Minot 1 51-001

Nedrose 4 51-004

S Prairie 70 51-070

Air Force Base 160 51-160 Minto ND Minto 20 50-020 Mohall ND Mohall-Lansford

-Sherwood 1 38-001 Montpelier ND Montpelier 14 47-014 Mott ND Mott-Regent 1 21-001 Munich ND Munich 19 10-019 Napoleon ND Napoleon 2 24-002 New England ND New England 9 21-009 New Rockford ND New Rockford

-Sheyenne 2 14-002 New Salem ND New Salem-

Almont 49 30-049 New Town ND New Town 1 31-001 Newburg ND Newburg-United 54 05-054 Northwood ND Northwood 129 18-129 Oakes ND Oakes 41 11-041 Oberon ND Oberon 16 03-016 Page ND Hope-Page 85 09-085 Park River ND Park River Area 8 50-008 Parshall ND Parshall 3 31-003 Petersburg ND Dakota Prairie 1 32-001 Pingree ND Pingree-Buchanan 10 47-010 Powers Lake ND Powers Lake 27 07-027 Ray ND Nesson 2 53-002 Richardton ND Richardton-Taylor 34 45-034 Rolette ND Rolette 29 40-029 Rolla ND Mt. Pleasant 4 40-004 Roseglen ND White Shield 85 28-085 Rugby ND Rugby 5 35-005 Sawyer ND Sawyer 16 51-016 Scranton ND Scranton 33 06-033 Selfridge ND Selfridge 8 43-008 Sidney MT Earl 18 27-018 Solen ND Solen 3 43-003 South Heart ND South Heart 9 45-009 St. Anthony ND Little Heart 4 30-004 St. John ND St. John 3 40-003 Stanley ND Stanley 2 31-002 Starkweather ND Starkweather 44 36-044 Steele ND Kidder Co. 1 22-001 Sterling ND Sterling 35 08-035 Strasburg ND Strasburg 15 15-015 Surrey ND Surrey 41 51-041 Thompson ND Thompson 61 18-061 Tioga ND Tioga 15 53-015 Tower City ND Maple Valley 4 09-004 Towner ND TGU 60 25-060 Trenton ND Eight Mile 6 53-006 Turtle Lake ND Turtle Lake-

Mercer 72 28-072 Underwood ND Underwood 8 28-008 Valley City ND Valley City 2 02-002 Velva ND Velva 1 25-001 Wahpeton ND Wahpeton 37 39-037 Walhalla ND North Border 100 34-100 Warwick ND Warwick 29 03-029 Washburn ND Washburn 4 28-004 Watford City ND McKenzie Co 1 27-001 West Fargo ND West Fargo 6 09-006 Westhope ND Westhope 17 05-017 Williston ND Williston Basin School

District 7 53-007 Wilton ND Wilton 1 28-001 Wimbledon ND Barnes County

North 7 02-007 Wing ND Wing 28 08-028 Wishek ND Wishek 19 26-019 Wyndmere ND Wyndmere 42 39-042 Zeeland ND Zeeland 4 26-004 North Dakota 19

49,850

49,900

637

549

699

549

49,900

49,950

638

549

700

549

49,950

50,000

639

550

701

550

At least But less than Single Married filing jointly * Married filing sepa- rately Head of house- hold At least But less than Single Married filing jointly * Married filing sepa- rately Head of house- hold At least But less than Single Married filing jointly * Married filing sepa- rately Head of house- hold 0

5

0

0

0

0

1,325

1,350

15

15

15

15

2,700

2,725

30

30

30

30

5

15

0

0

0

0

1,350

1,375

15

15

15

15

2,725

2,750

30

30

30

30

15

25

0

0

0

0

1,375

1,400

15

15

15

15

2,750

2,775

30

30

30

30

25

50

0

0

0

0

1,400

1,425

16

16

16

16

2,775

2,800

31

31

31

31

50

75

1

1

1

1

1,425

1,450

16

16

16

16

2,800

2,825

31

31

31

31

75

100

1

1

1

1

1,450

1,475

16

16

16

16

2,825

2,850

31

31

31

31

100

125

1

1

1

1

1,475

1,500

16

16

16

16

2,850

2,875

31

31

31

31

125

150

2

2

2

2

1,500

1,525

17

17

17

17

2,875

2,900

32

32

32

32

150

175

2

2

2

2

1,525

1,550

17

17

17

17

2,900

2,925

32

32

32

32

175

200

2

2

2

2

1,550

1,575

17

17

17

17

2,925

2,950

32

32

32

32

200

225

2

2

2

2

1,575

1,600

17

17

17

17

2,950

2,975

33

33

33

33

225

250

3

3

3

3

1,600

1,625

18

18

18

18

2,975

3,000

33

33

33

33

250

275

3

3

3

3

1,625

1,650

18

18

18

18

275

300

3

3

3

3

1,650

1,675

18

18

18

18

300

325

3

3

3

3

1,675

1,700

19

19

19

19

325

350

4

4

4

4

1,700

1,725

19

19

19

19

3,000

3,050

33

33

33

33

350

375

4

4

4

4

1,725

1,750

19

19

19

19

3,050

3,100

34

34

34

34

375

400

4

4

4

4

1,750

1,775

19

19

19

19

3,100

3,150

34

34

34

34

400

425

5

5

5

5

1,775

1,800

20

20

20

20

3,150

3,200

35

35

35

35

425

450

5

5

5

5

1,800

1,825

20

20

20

20

3,200

3,250

35

35

35

35

450

475

5

5

5

5

1,825

1,850

20

20

20

20

3,250

3,300

36

36

36

36

475

500

5

5

5

5

1,850

1,875

20

20

20

20

3,300

3,350

37

37

37

37

500

525

6

6

6

6

1,875

1,900

21

21

21

21

3,350

3,400

37

37

37

37

525

550

6

6

6

6

1,900

1,925

21

21

21

21

3,400

3,450

38

38

38

38

550

575

6

6

6

6

1,925

1,950

21

21

21

21

3,450

3,500

38

38

38

38

575

600

6

6

6

6

1,950

1,975

22

22

22

22

3,500

3,550

39

39

39

39

600

625

7

7

7

7

1,975

2,000

22

22

22

22

3,550

3,600

39

39

39

39

625

650

7

7

7

7

3,600

3,650

40

40

40

40

650

675

7

7

7

7

3,650

3,700

40

40

40

40

675

700

8

8

8

8

3,700

3,750

41

41

41

41

700

725

8

8

8

8

2,000

2,025

22

22

22

22

3,750

3,800

42

42

42

42

725

750

8

8

8

8

2,025

2,050

22

22

22

22

3,800

3,850

42

42

42

42

750

775

8

8

8

8

2,050

2,075

23

23

23

23

3,850

3,900

43

43

43

43

775

800

9

9

9

9

2,075

2,100

23

23

23

23

3,900

3,950

43

43

43

43

800

825

9

9

9

9

2,100

2,125

23

23

23

23

3,950

4,000

44

44

44

44

825

850

9

9

9

9

2,125

2,150

24

24

24

24

850

875

9

9

9

9

2,150

2,175

24

24

24

24

875

900

10

10

10

10

2,175

2,200

24

24

24

24

900

925

10

10

10

10

2,200

2,225

24

24

24

24

4,000

4,050

44

44

44

44

925

950

10

10

10

10

2,225

2,250

25

25

25

25

4,050

4,100

45

45

45

45

950

975

11

11

11

11

2,250

2,275

25

25

25

25

4,100

4,150

45

45

45

45

975

1,000

11

11

11

11

2,275

2,300

25

25

25

25

4,150

4,200

46

46

46

46

2,300

2,325

25

25

25

25

4,200

4,250

46

46

46

46

2,325

2,350

26

26

26

26

4,250

4,300

47

47

47

47

2,350

2,375

26

26

26

26

4,300

4,350

48

48

48

48

1,000

1,025

11

11

11

11

2,375

2,400

26

26

26

26

4,350

4,400

48

48

48

48

1,025

1,050

11

11

11

11

2,400

2,425

27

27

27

27

4,400

4,450

49

49

49

49

1,050

1,075

12

12

12

12

2,425

2,450

27

27

27

27

4,450

4,500

49

49

49

49

1,075

1,100

12

12

12

12

2,450

2,475

27

27

27

27

4,500

4,550

50

50

50

50

1,100

1,125

12

12

12

12

2,475

2,500

27

27

27

27

4,550

4,600

50

50

50

50

1,125

1,150

13

13

13

13

2,500

2,525

28

28

28

28

4,600

4,650

51

51

51

51

1,150

1,175

13

13

13

13

2,525

2,550

28

28

28

28

4,650

4,700

51

51

51

51

1,175

1,200

13

13

13

13

2,550

2,575

28

28

28

28

4,700

4,750

52

52

52

52

1,200

1,225

13

13

13

13

2,575

2,600

28

28

28

28

4,750

4,800

53

53

53

53

1,225

1,250

14

14

14

14

2,600

2,625

29

29

29

29

4,800

4,850

53

53

53

53

1,250

1,275

14

14

14

14

2,625

2,650

29

29

29

29

4,850

4,900

54

54

54

54

1,275

1,300

14

14

14

14

2,650

2,675

29

29

29

29

4,900

4,950

54

54

54

54

1,300

1,325

14

14

14

14

2,675

2,700

30

30

30

30

4,950

5,000

55

55

55

55

3,000 2,000 1,000 4,000 Example. Taxpayers are residents of North Dakota and are married filing jointly. Their North Dakota taxable income is $49,935. Find "$49,900 - $49,950" in the ND taxable income column. Read across to the amount shown in the "Married filing jointly" column. Their tax is $549. Part- or full-year nonresident. If either or both spouses were part- or full-year nonresidents of North Dakota, they must enter the $549 on Schedule ND-1NR, line 22, to calculate their tax. 2021 Tax Table If your ND taxable income is— If your ND taxable income is— And your filing status is— *If a Qualifying widow(er), use the Married filing jointly column. Example Your tax is- Your tax is- Your tax is- Your tax is- And your filing status is— And your filing status is— At least But less than Single Married filing jointly * Married filing sepa- rately Head of house- hold If your ND taxable income is— North Dakota 20

2021 At least But less than Single Married filing jointly * Married filing sepa- rately Head of house- hold At least But less than Single Married filing jointly * Married filing sepa- rately Head of house- hold At least But less than Single Married filing jointly * Married filing sepa- rately Head of house- hold 5,000

5,050

55

55

55

55

8,000

8,050

88

88

88

88

11,000

11,050

121

121

121

121

5,050

5,100

56

56

56

56

8,050

8,100

89

89

89

89

11,050

11,100

122

122

122

122

5,100

5,150

56

56

56

56

8,100

8,150

89

89

89

89

11,100

11,150

122

122

122

122

5,150

5,200

57

57

57

57

8,150

8,200

90

90

90

90

11,150

11,200

123

123

123

123

5,200

5,250

57

57

57

57

8,200

8,250

90

90

90

90

11,200

11,250

123

123

123

123

5,250

5,300

58

58

58

58

8,250

8,300

91

91

91

91

11,250

11,300

124

124

124

124

5,300

5,350

59

59

59

59

8,300

8,350

92

92

92

92

11,300

11,350

125

125

125

125

5,350

5,400

59

59

59

59

8,350

8,400

92

92

92

92

11,350

11,400

125

125

125

125

5,400

5,450

60

60

60

60

8,400

8,450

93

93

93

93

11,400

11,450

126

126

126

126

5,450

5,500

60

60

60

60

8,450

8,500

93

93

93

93

11,450

11,500

126

126

126

126

5,500

5,550

61

61

61

61

8,500

8,550

94

94

94

94

11,500

11,550

127

127

127

127

5,550

5,600

61

61

61

61

8,550

8,600

94

94

94

94

11,550

11,600

127

127

127

127

5,600

5,650

62

62

62

62

8,600

8,650

95

95

95

95

11,600

11,650

128

128

128

128

5,650

5,700

62

62

62

62

8,650

8,700

95

95

95

95

11,650

11,700

128

128

128

128

5,700

5,750

63

63

63

63

8,700

8,750

96

96

96

96

11,700

11,750

129

129

129

129

5,750

5,800

64

64

64

64

8,750

8,800

97

97

97

97

11,750

11,800

130

130

130

130

5,800

5,850

64

64

64

64

8,800

8,850

97

97

97

97

11,800

11,850

130

130

130

130

5,850

5,900

65

65

65

65

8,850

8,900

98

98

98

98

11,850

11,900

131

131

131

131

5,900

5,950

65

65

65

65

8,900

8,950

98

98

98

98

11,900

11,950

131

131

131

131

5,950

6,000

66

66

66

66

8,950

9,000

99

99

99

99

11,950

12,000

132

132

132

132

6,000

6,050

66

66

66

66

9,000

9,050

99

99

99

99

12,000

12,050

132

132

132

132

6,050

6,100

67

67

67

67

9,050

9,100

100

100

100

100

12,050

12,100

133

133

133

133

6,100

6,150

67

67

67

67

9,100

9,150

100

100

100

100

12,100

12,150

133

133

133

133

6,150

6,200

68

68

68

68

9,150

9,200

101

101

101

101

12,150

12,200

134

134

134

134

6,200

6,250

68

68

68

68

9,200

9,250

101

101

101

101

12,200

12,250

134

134

134

134

6,250

6,300

69

69

69

69

9,250

9,300

102

102

102

102

12,250

12,300

135

135

135

135

6,300

6,350

70

70

70

70

9,300

9,350

103

103

103

103

12,300

12,350

136

136

136

136

6,350

6,400

70

70

70

70

9,350

9,400

103

103

103

103

12,350

12,400

136

136

136

136

6,400

6,450

71

71

71

71

9,400

9,450

104

104

104

104

12,400

12,450

137

137

137

137

6,450

6,500

71

71

71

71

9,450

9,500

104

104

104

104

12,450

12,500

137

137

137

137

6,500

6,550

72

72

72

72

9,500

9,550

105

105

105

105

12,500

12,550

138

138

138

138

6,550

6,600

72

72

72

72

9,550

9,600

105

105

105

105

12,550

12,600

138

138

138

138

6,600

6,650

73

73

73

73

9,600

9,650

106

106

106

106

12,600

12,650

139

139

139

139

6,650

6,700

73

73

73

73

9,650

9,700

106

106

106

106

12,650

12,700

139

139

139

139

6,700

6,750

74

74

74

74

9,700

9,750

107

107

107

107

12,700

12,750

140

140

140

140

6,750

6,800

75

75

75

75

9,750

9,800

108

108

108

108

12,750

12,800

141

141

141

141

6,800

6,850

75

75

75

75

9,800

9,850

108

108

108

108

12,800

12,850

141

141

141

141

6,850

6,900

76

76

76

76

9,850

9,900

109

109

109

109

12,850

12,900

142

142

142

142

6,900

6,950

76

76

76

76

9,900

9,950

109

109

109

109

12,900

12,950

142

142

142

142

6,950

7,000

77

77

77

77

9,950

10,000

110

110

110

110

12,950

13,000

143

143

143

143

7,000

7,050

77

77

77

77

10,000

10,050

110

110

110

110

13,000

13,050

143

143

143

143

7,050

7,100

78

78

78

78

10,050

10,100

111

111

111

111

13,050

13,100

144

144

144

144

7,100

7,150

78

78

78

78

10,100

10,150

111

111

111

111

13,100

13,150

144

144

144

144

7,150

7,200

79

79

79

79

10,150

10,200

112

112

112

112

13,150

13,200

145

145

145

145

7,200

7,250

79

79

79

79

10,200

10,250

112

112

112

112

13,200

13,250

145

145

145

145

7,250

7,300

80

80

80

80

10,250

10,300

113

113

113

113

13,250

13,300

146

146

146

146

7,300

7,350

81

81

81

81

10,300

10,350

114

114

114

114

13,300

13,350

147

147

147

147

7,350

7,400

81

81

81

81

10,350

10,400

114

114

114

114

13,350

13,400

147

147

147

147

7,400

7,450

82

82

82

82

10,400

10,450

115

115

115

115

13,400

13,450

148

148

148

148

7,450

7,500

82

82

82

82

10,450

10,500

115

115

115

115

13,450

13,500

148

148

148

148

7,500

7,550

83

83

83

83

10,500

10,550

116

116

116

116

13,500

13,550

149

149

149

149

7,550

7,600

83

83

83

83

10,550

10,600

116

116

116

116

13,550

13,600

149

149

149

149

7,600

7,650

84

84

84

84

10,600

10,650

117

117

117

117

13,600

13,650

150

150

150

150

7,650

7,700

84

84

84

84

10,650

10,700

117

117

117

117

13,650

13,700

150

150

150

150

7,700

7,750

85

85

85

85

10,700

10,750

118

118

118

118

13,700

13,750

151

151

151

151

7,750

7,800

86

86

86

86

10,750

10,800

119

119

119

119

13,750

13,800

152

152

152

152

7,800

7,850

86

86

86

86

10,800

10,850

119

119

119

119

13,800

13,850

152

152

152

152

7,850

7,900

87

87

87

87

10,850

10,900

120

120

120

120

13,850

13,900

153

153

153

153

7,900

7,950

87

87

87

87

10,900

10,950

120

120

120

120

13,900

13,950

153

153

153

153

7,950

8,000

88

88

88

88

10,950

11,000

121

121

121

121

13,950

14,000

154

154

154

154

If your ND taxable income is— And your filing status is— If your ND taxable income is— And your filing status is— If your ND taxable income is— And your filing status is— 5,000 8,000 11,000 Your tax is- Your tax is- Your tax is- 6,000 9,000 10,000 13,000 *If a Qualifying widow(er), use the Married filing jointly column. 12,000 7,000 Tax Table—Continued North Dakota 21

2021 At least But less than Single Married filing jointly * Married filing sepa- rately Head of house- hold At least But less than Single Married filing jointly * Married filing sepa- rately Head of house- hold At least But less than Single Married filing jointly * Married filing sepa- rately Head of house- hold 14,000

14,050

154

154

154

154

17,000

17,050

187

187

187

187

20,000

20,050

220

220

220

220

14,050

14,100

155

155

155

155

17,050

17,100

188

188

188

188

20,050

20,100

221

221

221

221

14,100

14,150

155

155

155

155

17,100

17,150

188

188

188

188

20,100

20,150

221

221

221

221

14,150

14,200

156

156

156

156

17,150

17,200

189

189

189

189

20,150

20,200

222

222

222

222

14,200

14,250

156

156

156

156

17,200

17,250

189

189

189

189

20,200

20,250

222

222

222

222

14,250

14,300

157

157

157

157

17,250

17,300

190

190

190

190

20,250

20,300

223

223

223

223

14,300

14,350

158

158

158

158

17,300

17,350

191

191

191

191

20,300

20,350

224

224

224

224

14,350

14,400

158

158

158

158

17,350

17,400

191

191

191

191

20,350

20,400

224

224

224

224

14,400

14,450

159

159

159

159

17,400

17,450

192

192

192

192

20,400

20,450

225

225

225

225

14,450

14,500

159

159

159

159

17,450

17,500

192

192

192

192

20,450

20,500

225

225

225

225

14,500

14,550

160

160

160

160

17,500

17,550

193

193

193

193

20,500

20,550

226

226

226

226

14,550

14,600

160

160

160

160

17,550

17,600

193

193

193

193

20,550

20,600

226

226

226

226

14,600

14,650

161

161

161

161

17,600

17,650

194

194

194

194

20,600

20,650

227

227

227

227

14,650

14,700

161

161

161

161

17,650

17,700

194

194

194

194

20,650

20,700

227

227

227

227

14,700

14,750

162

162

162

162

17,700

17,750

195

195

195

195

20,700

20,750

228

228

228

228

14,750

14,800

163

163

163

163

17,750

17,800

196

196

196

196

20,750

20,800

229

229

229

229

14,800

14,850

163

163

163

163

17,800

17,850

196

196

196

196

20,800

20,850

229

229

229

229

14,850

14,900

164

164

164

164

17,850

17,900

197

197

197

197

20,850

20,900

230

230

230

230

14,900

14,950

164

164

164

164

17,900

17,950

197

197

197

197

20,900

20,950

230

230

230

230

14,950

15,000

165

165

165

165

17,950

18,000

198

198

198

198

20,950

21,000

231

231

231

231

15,000

15,050

165

165

165

165

18,000

18,050

198

198

198

198

21,000

21,050

231

231

231

231

15,050

15,100

166

166

166

166

18,050

18,100

199

199

199

199

21,050

21,100

232

232

232

232

15,100

15,150

166

166

166

166

18,100

18,150

199

199

199

199

21,100

21,150

232

232

232

232

15,150

15,200

167

167

167

167

18,150

18,200

200

200

200

200

21,150

21,200

233

233