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2021 NORTH DAKOTA INDIVIDUAL INCOME TAX FORM ND-EZ FORM ND-1 Tax forms, guidelines, FAQs, and more are available at www.nd.gov/tax. 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.nd.gov/tax 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.nd.gov/tax, 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.nd.gov/tax, or request it by phone, e-mail, fax, or letter—see the back cover of this booklet for phone numbers and addresses.
Credit card payment.................................. 10
Before you file—tips for trouble-free filing.... 10 Instructions for Form ND-1............................ 11
Direct deposit of refund............................. 15
Credit card payment.................................. 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.nd.gov/tax, or you may call us at 701-328-1246.
1. Go to our website at www.nd.gov/tax 2. Click on “For Individuals,” and then click on 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 cost. Use the interactive tool on our website to determine if 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. you qualify. Whichever method you choose, the program will walk you step-by-step through the preparation of your return. Another do-it-yourself option available to most North Dakota resident filers is North Dakota fillable forms. With a computer and Internet access, you can access forms on our website that you fill in online, and then submit electronically. A bit more work to use, but it’s FREE.
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. By answering a few questions online using the ND Free File tool at www.nd.gov/tax/NDFreeFile, taxpayers can easily see if they qualify to file their federal and state returns for free through certain tax software companies. 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. There is a separate update list for each tax type administered by the Tax Commissioner. To sign up, go to www.nd.gov/tax and click on “Subscribe” under “Email Updates” in the lower left-hand side of the web page. 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, including the instructions on how to complete the North Dakota return, see the Taxation of Nonresident Aliens income tax guideline. 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.nd.gov/tax. 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 Income Taxation of Native Americans income tax guideline. 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: revenue.mt.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 electronic and paper payment options, go to www.nd.gov/tax and click on “Make A Payment” at top of page. 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 electronic and paper payment options, go to www.nd.gov/tax and click on “Make A Payment” at top of page. North Dakota 8 If submitting a payment by paper check or money order, you 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. The electronic check option is free. North Dakota contracts with a national electronic payment service to provide the debit or credit card option. There is a fee for the debit or credit option, none of which goes to the State of North Dakota. To pay online, go to www.nd.gov/tax/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) 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-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 (www.nd.gov/tax) 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.nd.gov/tax. 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 income tax guideline Adjustment For Income (Loss) From An S Corporation Electing To Be Taxed As A C Corporation. 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.nd.gov/tax. 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 income tax guideline Adjustment For Income (Loss) From An S Corporation Electing To Be Taxed As A C Corporation. 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. 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.
North Dakota 16 • 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. The electronic check option is free. North Dakota contracts with a national payment service to provide the debit or credit card option. There is a fee for the debit or credit option, none of which goes to the State of North Dakota. To pay online, go to www.nd.gov/tax/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 (www.nd.gov/tax) 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.nd.gov/tax. 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.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
233
233
15,200
15,250
167
167
167
167
18,200
18,250
200
200
200
200
21,200
21,250
233
233
233
233
15,250
15,300
168
168
168
168
18,250
18,300
201
201
201
201
21,250
21,300
234
234
234
234
15,300
15,350
169
169
169
169
18,300
18,350
202
202
202
202
21,300
21,350
235
235
235
235
15,350
15,400
169
169
169
169
18,350
18,400
202
202
202
202
21,350
21,400
235
235
235
235
15,400
15,450
170
170
170
170
18,400
18,450
203
203
203
203
21,400
21,450
236
236
236
236
15,450
15,500
170
170
170
170
18,450
18,500
203
203
203
203
21,450
21,500
236
236
236
236
15,500
15,550
171
171
171
171
18,500
18,550
204
204
204
204
21,500
21,550
237
237
237
237
15,550
15,600
171
171
171
171
18,550
18,600
204
204
204
204
21,550
21,600
237
237
237
237
15,600
15,650
172
172
172
172
18,600
18,650
205
205
205
205
21,600
21,650
238
238
238
238
15,650
15,700
172
172
172
172
18,650
18,700
205
205
205
205
21,650
21,700
238
238
238
238
15,700
15,750
173
173
173
173
18,700
18,750
206
206
206
206
21,700
21,750
239
239
239
239
15,750
15,800
174
174
174
174
18,750
18,800
207
207
207
207
21,750
21,800
240
240
240
240
15,800
15,850
174
174
174
174
18,800
18,850
207
207
207
207
21,800
21,850
240
240
240
240
15,850
15,900
175
175
175
175
18,850
18,900
208
208
208
208
21,850
21,900
241
241
241
241
15,900
15,950
175
175
175
175
18,900
18,950
208
208
208
208
21,900
21,950
241
241
241
241
15,950
16,000
176
176
176
176
18,950
19,000
209
209
209
209
21,950
22,000
242
242
242
242
16,000
16,050
176
176
176
176
19,000
19,050
209
209
209
209
22,000
22,050
242
242
242
242
16,050
16,100
177
177
177
177
19,050
19,100
210
210
210
210
22,050
22,100
243
243
243
243
16,100
16,150
177
177
177
177
19,100
19,150
210
210
210
210
22,100
22,150
243
243
243
243
16,150
16,200
178
178
178
178
19,150
19,200
211
211
211
211
22,150
22,200
244
244
244
244
16,200
16,250
178
178
178
178
19,200
19,250
211
211
211
211
22,200
22,250
244
244
244
244
16,250
16,300
179
179
179
179
19,250
19,300
212
212
212
212
22,250
22,300
245
245
245
245
16,300
16,350
180
180
180
180
19,300
19,350
213
213
213
213
22,300
22,350
246
246
246
246
16,350
16,400
180
180
180
180
19,350
19,400
213
213
213
213
22,350
22,400
246
246
246
246
16,400
16,450
181
181
181
181
19,400
19,450
214
214
214
214
22,400
22,450
247
247
247
247
16,450
16,500
181
181
181
181
19,450
19,500
214
214
214
214
22,450
22,500
247
247
247
247
16,500
16,550
182
182
182
182
19,500
19,550
215
215
215
215
22,500
22,550
248
248
248
248
16,550
16,600
182
182
182
182
19,550
19,600
215
215
215
215
22,550
22,600
248
248
248
248
16,600
16,650
183
183
183
183
19,600
19,650
216
216
216
216
22,600
22,650
249
249
249
249
16,650
16,700
183
183
183
183
19,650
19,700
216
216
216
216
22,650
22,700
249
249
249
249
16,700
16,750
184
184
184
184
19,700
19,750
217
217
217
217
22,700
22,750
250
250
250
250
16,750
16,800
185
185
185
185
19,750
19,800
218
218
218
218
22,750
22,800
251
251
251
251
16,800
16,850
185
185
185
185
19,800
19,850
218
218
218
218
22,800
22,850
251
251
251
251
16,850
16,900
186
186
186
186
19,850
19,900
219
219
219
219
22,850
22,900
252
252
252
252
16,900
16,950
186
186
186
186
19,900
19,950
219
219
219
219
22,900
22,950
252
252
252
252
16,950
17,000
187
187
187
187
19,950
20,000
220
220
220
220
22,950
23,000
253
253
253
253
14,000 17,000 20,000 15,000 18,000 21,000 Your tax is- Your tax is- 16,000 19,000 22,000 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— Tax Table—Continued Your tax is- *If a Qualifying widow(er), use the Married filing jointly column. North Dakota 22
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 23,000
23,050
253
253
253
253
26,000
26,050
286
286
286
286
29,000
29,050
319
319
319
319
23,050
23,100
254
254
254
254
26,050
26,100
287
287
287
287
29,050
29,100
320
320
320
320
23,100
23,150
254
254
254
254
26,100
26,150
287
287
287
287
29,100
29,150
320
320
320
320
23,150
23,200
255
255
255
255
26,150
26,200
288
288
288
288
29,150
29,200
321
321
321
321
23,200
23,250
255
255
255
255
26,200
26,250
288
288
288
288
29,200
29,250
321
321
321
321
23,250
23,300
256
256
256
256
26,250
26,300
289
289
289
289
29,250
29,300
322
322
322
322
23,300
23,350
257
257
257
257
26,300
26,350
290
290
290
290
29,300
29,350
323
323
323
323
23,350
23,400
257
257
257
257
26,350
26,400
290
290
290
290
29,350
29,400
323
323
323
323
23,400
23,450
258
258
258
258
26,400
26,450
291
291
291
291
29,400
29,450
324
324
324
324
23,450
23,500
258
258
258
258
26,450
26,500
291
291
291
291
29,450
29,500
324
324
324
324
23,500
23,550
259
259
259
259
26,500
26,550
292
292
292
292
29,500
29,550
325
325
325
325
23,550
23,600
259
259
259
259
26,550
26,600
292
292
292
292
29,550
29,600
325
325
325
325
23,600
23,650
260
260
260
260
26,600
26,650
293
293
293
293
29,600
29,650
326
326
326
326
23,650
23,700
260
260
260
260
26,650
26,700
293
293
293
293
29,650
29,700
326
326
326
326
23,700
23,750
261
261
261
261
26,700
26,750
294
294
294
294
29,700
29,750
327
327
327
327
23,750
23,800
262
262
262
262
26,750
26,800
295
295
295
295
29,750
29,800
328
328
328
328
23,800
23,850
262
262
262
262
26,800
26,850
295
295
295
295
29,800
29,850
328
328
328
328
23,850
23,900
263
263
263
263
26,850
26,900
296
296
296
296
29,850
29,900
329
329
329
329
23,900
23,950
263
263
263
263
26,900
26,950
296
296
296
296
29,900
29,950
329
329
329
329
23,950
24,000
264
264
264
264
26,950
27,000
297
297
297
297
29,950
30,000
330
330
330
330
24,000
24,050
264
264
264
264
27,000
27,050
297
297
297
297
30,000
30,050
330
330
330
330
24,050
24,100
265
265
265
265
27,050
27,100
298
298
298
298
30,050
30,100
331
331
331
331
24,100
24,150
265
265
265
265
27,100
27,150
298
298
298
298
30,100
30,150
331
331
331
331
24,150
24,200
266
266
266
266
27,150
27,200
299
299
299
299
30,150
30,200
332
332
332
332
24,200
24,250
266
266
266
266
27,200
27,250
299
299
299
299
30,200
30,250
332
332
332
332
24,250
24,300
267
267
267
267
27,250
27,300
300
300
300
300
30,250
30,300
333
333
333
333
24,300
24,350
268
268
268
268
27,300
27,350
301
301
301
301
30,300
30,350
334
334
334
334
24,350
24,400
268
268
268
268
27,350
27,400
301
301
301
301
30,350
30,400
334
334
334
334
24,400
24,450
269
269
269
269
27,400
27,450
302
302
302
302
30,400
30,450
335
335
335
335
24,450
24,500
269
269
269
269
27,450
27,500
302
302
302
302
30,450
30,500
335
335
335
335
24,500
24,550
270
270
270
270
27,500
27,550
303
303
303
303
30,500
30,550
336
336
336
336
24,550
24,600
270
270
270
270
27,550
27,600
303
303
303
303
30,550
30,600
336
336
336
336
24,600
24,650
271
271
271
271
27,600
27,650
304
304
304
304
30,600
30,650
337
337
337
337
24,650
24,700
271
271
271
271
27,650
27,700
304
304
304
304
30,650
30,700
337
337
337
337
24,700
24,750
272
272
272
272
27,700
27,750
305
305
305
305
30,700
30,750
338
338
338
338
24,750
24,800
273
273
273
273
27,750
27,800
306
306
306
306
30,750
30,800
339
339
339
339
24,800
24,850
273
273
273
273
27,800
27,850
306
306
306
306
30,800
30,850
339
339
339
339
24,850
24,900
274
274
274
274
27,850
27,900
307
307
307
307
30,850
30,900
340
340
340
340
24,900
24,950
274
274
274
274
27,900
27,950
307
307
307
307
30,900
30,950
340
340
340
340
24,950
25,000
275
275
275
275
27,950
28,000
308
308
308
308
30,950
31,000
341
341
341
341
25,000
25,050
275
275
275
275
28,000
28,050
308
308
308
308
31,000
31,050
341
341
341
341
25,050
25,100
276
276
276
276
28,050
28,100
309
309
309
309
31,050
31,100
342
342
342
342
25,100
25,150
276
276
276
276
28,100
28,150
309
309
309
309
31,100
31,150
342
342
342
342
25,150
25,200
277
277
277
277
28,150
28,200
310
310
310
310
31,150
31,200
343
343
343
343
25,200
25,250
277
277
277
277
28,200
28,250
310
310
310
310
31,200
31,250
343
343
343
343
25,250
25,300
278
278
278
278
28,250
28,300
311
311
311
311
31,250
31,300
344
344
344
344
25,300
25,350
279
279
279
279
28,300
28,350
312
312
312
312
31,300
31,350
345
345
345
345
25,350
25,400
279
279
279
279
28,350
28,400
312
312
312
312
31,350
31,400
345
345
345
345
25,400
25,450
280
280
280
280
28,400
28,450
313
313
313
313
31,400
31,450
346
346
346
346
25,450
25,500
280
280
280
280
28,450
28,500
313
313
313
313
31,450
31,500
346
346
346
346
25,500
25,550
281
281
281
281
28,500
28,550
314
314
314
314
31,500
31,550
347
347
347
347
25,550
25,600
281
281
281
281
28,550
28,600
314
314
314
314
31,550
31,600
347
347
347
347
25,600
25,650
282
282
282
282
28,600
28,650
315
315
315
315
31,600
31,650
348
348
348
348
25,650
25,700
282
282
282
282
28,650
28,700
315
315
315
315
31,650
31,700
348
348
348
348
25,700
25,750
283
283
283
283
28,700
28,750
316
316
316
316
31,700
31,750
349
349
349
349
25,750
25,800
284
284
284
284
28,750
28,800
317
317
317
317
31,750
31,800
350
350
350
350
25,800
25,850
284
284
284
284
28,800
28,850
317
317
317
317
31,800
31,850
350
350
350
350
25,850
25,900
285
285
285
285
28,850
28,900
318
318
318
318
31,850
31,900
351
351
351
351
25,900
25,950
285
285
285
285
28,900
28,950
318
318
318
318
31,900
31,950
351
351
351
351
25,950
26,000
286
286
286
286
28,950
29,000
319
319
319
319
31,950
32,000
352
352
352
352
27,000 25,000 28,000 31,000 30,000 24,000 23,000 26,000 29,000 *If a Qualifying widow(er), use the Married filing jointly column. Your tax is- Your tax is- Your tax is- 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— Tax Table—Continued North Dakota 23
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 32,000
32,050
352
352
352
352
35,000
35,050
385
385
396
385
38,000
38,050
418
418
458
418
32,050
32,100
353
353
353
353
35,050
35,100
386
386
397
386
38,050
38,100
419
419
459
419
32,100
32,150
353
353
353
353
35,100
35,150
386
386
398
386
38,100
38,150
419
419
460
419
32,150
32,200
354
354
354
354
35,150
35,200
387
387
399
387
38,150
38,200
420
420
461
420
32,200
32,250
354
354
354
354
35,200
35,250
387
387
400
387
38,200
38,250
420
420
462
420
32,250
32,300
355
355
355
355
35,250
35,300
388
388
401
388
38,250
38,300
421
421
463
421
32,300
32,350
356
356
356
356
35,300
35,350
389
389
402
389
38,300
38,350
422
422
464
422
32,350
32,400
356
356
356
356
35,350
35,400
389
389
403
389
38,350
38,400
422
422
465
422
32,400
32,450
357
357
357
357
35,400
35,450
390
390
404
390
38,400
38,450
423
423
466
423
32,450
32,500
357
357
357
357
35,450
35,500
390
390
406
390
38,450
38,500
423
423
467
423
32,500
32,550
358
358
358
358
35,500
35,550
391
391
407
391
38,500
38,550
424
424
468
424
32,550
32,600
358
358
358
358
35,550
35,600
391
391
408
391
38,550
38,600
424
424
469
424
32,600
32,650
359
359
359
359
35,600
35,650
392
392
409
392
38,600
38,650
425
425
470
425
32,650
32,700
359
359
359
359
35,650
35,700
392
392
410
392
38,650
38,700
425
425
471
425
32,700
32,750
360
360
360
360
35,700
35,750
393
393
411
393
38,700
38,750
426
426
472
426
32,750
32,800
361
361
361
361
35,750
35,800
394
394
412
394
38,750
38,800
427
427
473
427
32,800
32,850
361
361
361
361
35,800
35,850
394
394
413
394
38,800
38,850
427
427
474
427
32,850
32,900
362
362
362
362
35,850
35,900
395
395
414
395
38,850
38,900
428
428
475
428
32,900
32,950
362
362
362
362
35,900
35,950
395
395
415
395
38,900
38,950
428
428
476
428
32,950
33,000
363
363
363
363
35,950
36,000
396
396
416
396
38,950
39,000
429
429
477
429
33,000
33,050
363
363
363
363
36,000
36,050
396
396
417
396
39,000
39,050
429
429
478
429
33,050
33,100
364
364
364
364
36,050
36,100
397
397
418
397
39,050
39,100
430
430
479
430
33,100
33,150
364
364
364
364
36,100
36,150
397
397
419
397
39,100
39,150
430
430
480
430
33,150
33,200
365
365
365
365
36,150
36,200
398
398
420
398
39,150
39,200
431
431
481
431
33,200
33,250
365
365
365
365
36,200
36,250
398
398
421
398
39,200
39,250
431
431
482
431
33,250
33,300
366
366
366
366
36,250
36,300
399
399
422
399
39,250
39,300
432
432
483
432
33,300
33,350
367
367
367
367
36,300
36,350
400
400
423
400
39,300
39,350
433
433
484
433
33,350
33,400
367
367
367
367
36,350
36,400
400
400
424
400
39,350
39,400
433
433
485
433
33,400
33,450
368
368
368
368
36,400
36,450
401
401
425
401
39,400
39,450
434
434
486
434
33,450
33,500
368
368
368
368
36,450
36,500
401
401
426
401
39,450
39,500
434
434
487
434
33,500
33,550
369
369
369
369
36,500
36,550
402
402
427
402
39,500
39,550
435
435
488
435
33,550
33,600
369
369
369
369
36,550
36,600
402
402
428
402
39,550
39,600
435
435
489
435
33,600
33,650
370
370
370
370
36,600
36,650
403
403
429
403
39,600
39,650
436
436
490
436
33,650
33,700
370
370
370
370
36,650
36,700
403
403
430
403
39,650
39,700
436
436
491
436
33,700
33,750
371
371
371
371
36,700
36,750
404
404
431
404
39,700
39,750
437
437
492
437
33,750
33,800
372
372
372
372
36,750
36,800
405
405
432
405
39,750
39,800
438
438
493
438
33,800
33,850
372
372
372
372
36,800
36,850
405
405
433
405
39,800
39,850
438
438
494
438
33,850
33,900
373
373
373
373
36,850
36,900
406
406
434
406
39,850
39,900
439
439
495
439
33,900
33,950
373
373
374
373
36,900
36,950
406
406
435
406
39,900
39,950
439
439
496
439
33,950
34,000
374
374
375
374
36,950
37,000
407
407
436
407
39,950
40,000
440
440
497
440
34,000
34,050
374
374
376
374
37,000
37,050
407
407
437
407
40,000
40,050
440
440
498
440
34,050
34,100
375
375
377
375
37,050
37,100
408
408
438
408
40,050
40,100
441
441
499
441
34,100
34,150
375
375
378
375
37,100
37,150
408
408
439
408
40,100
40,150
441
441
500
441
34,150
34,200
376
376
379
376
37,150
37,200
409
409
440
409
40,150
40,200
442
442
501
442
34,200
34,250
376
376
380
376
37,200
37,250
409
409
441
409
40,200
40,250
442
442
502
442
34,250
34,300
377
377
381
377
37,250
37,300
410
410
442
410
40,250
40,300
443
443
503
443
34,300
34,350
378
378
382
378
37,300
37,350
411
411
443
411
40,300
40,350
444
444
504
444
34,350
34,400
378
378
383
378
37,350
37,400
411
411
444
411
40,350
40,400
444
444
505
444
34,400
34,450
379
379
384
379
37,400
37,450
412
412
445
412
40,400
40,450
445
445
506
445
34,450
34,500
379
379
385
379
37,450
37,500
412
412
446
412
40,450
40,500
445
445
508
445
34,500
34,550
380
380
386
380
37,500
37,550
413
413
447
413
40,500
40,550
446
446
509
446
34,550
34,600
380
380
387
380
37,550
37,600
413
413
448
413
40,550
40,600
447
446
510
446
34,600
34,650
381
381
388
381
37,600
37,650
414
414
449
414
40,600
40,650
448
447
511
447
34,650
34,700
381
381
389
381
37,650
37,700
414
414
450
414
40,650
40,700
449
447
512
447
34,700
34,750
382
382
390
382
37,700
37,750
415
415
451
415
40,700
40,750
450
448
513
448
34,750
34,800
383
383
391
383
37,750
37,800
416
416
452
416
40,750
40,800
451
449
514
449
34,800
34,850
383
383
392
383
37,800
37,850
416
416
453
416
40,800
40,850
452
449
515
449
34,850
34,900
384
384
393
384
37,850
37,900
417
417
454
417
40,850
40,900
453
450
516
450
34,900
34,950
384
384
394
384
37,900
37,950
417
417
455
417
40,900
40,950
454
450
517
450
34,950
35,000
385
385
395
385
37,950
38,000
418
418
457
418
40,950
41,000
455
451
518
451
*If a Qualifying widow(er), use the Married filing jointly column. Your tax is- 32,000 35,000 38,000 33,000 36,000 34,000 37,000 40,000 39,000 Your tax is- Your tax is- 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— Tax Table—Continued North Dakota 24
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 41,000
41,050
456
451
519
451
44,000
44,050
517
484
580
484
47,000
47,050
578
517
641
517
41,050
41,100
457
452
520
452
44,050
44,100
518
485
581
485
47,050
47,100
579
518
642
518
41,100
41,150
458
452
521
452
44,100
44,150
519
485
582
485
47,100
47,150
580
518
643
518
41,150
41,200
459
453
522
453
44,150
44,200
520
486
583
486
47,150
47,200
581
519
644
519
41,200
41,250
460
453
523
453
44,200
44,250
521
486
584
486
47,200
47,250
582
519
645
519
41,250
41,300
461
454
524
454
44,250
44,300
522
487
585
487
47,250
47,300
583
520
646
520
41,300
41,350
462
455
525
455
44,300
44,350
523
488
586
488
47,300
47,350
585
521
647
521
41,350
41,400
463
455
526
455
44,350
44,400
524
488
587
488
47,350
47,400
586
521
648
521
41,400
41,450
464
456
527
456
44,400
44,450
525
489
588
489
47,400
47,450
587
522
649
522
41,450
41,500
465
456
528
456
44,450
44,500
526
489
589
489
47,450
47,500
588
522
650
522
41,500
41,550
466
457
529
457
44,500
44,550
527
490
590
490
47,500
47,550
589
523
651
523
41,550
41,600
467
457
530
457
44,550
44,600
528
490
591
490
47,550
47,600
590
523
652
523
41,600
41,650
468
458
531
458
44,600
44,650
529
491
592
491
47,600
47,650
591
524
653
524
41,650
41,700
469
458
532
458
44,650
44,700
530
491
593
491
47,650
47,700
592
524
654
524
41,700
41,750
470
459
533
459
44,700
44,750
531
492
594
492
47,700
47,750
593
525
655
525
41,750
41,800
471
460
534
460
44,750
44,800
532
493
595
493
47,750
47,800
594
526
656
526
41,800
41,850
472
460
535
460
44,800
44,850
534
493
596
493
47,800
47,850
595
526
657
526
41,850
41,900
473
461
536
461
44,850
44,900
535
494
597
494
47,850
47,900
596
527
658
527
41,900
41,950
474
461
537
461
44,900
44,950
536
494
598
494
47,900
47,950
597
527
659
527
41,950
42,000
475
462
538
462
44,950
45,000
537
495
599
495
47,950
48,000
598
528
661
528
42,000
42,050
476
462
539
462
45,000
45,050
538
495
600
495
48,000
48,050
599
528
662
528
42,050
42,100
477
463
540
463
45,050
45,100
539
496
601
496
48,050
48,100
600
529
663
529
42,100
42,150
478
463
541
463
45,100
45,150
540
496
602
496
48,100
48,150
601
529
664
529
42,150
42,200
479
464
542
464
45,150
45,200
541
497
603
497
48,150
48,200
602
530
665
530
42,200
42,250
480
464
543
464
45,200
45,250
542
497
604
497
48,200
48,250
603
530
666
530
42,250
42,300
481
465
544
465
45,250
45,300
543
498
605
498
48,250
48,300
604
531
667
531
42,300
42,350
483
466
545
466
45,300
45,350
544
499
606
499
48,300
48,350
605
532
668
532
42,350
42,400
484
466
546
466
45,350
45,400
545
499
607
499
48,350
48,400
606
532
669
532
42,400
42,450
485
467
547
467
45,400
45,450
546
500
608
500
48,400
48,450
607
533
670
533
42,450
42,500
486
467
548
467
45,450
45,500
547
500
610
500
48,450
48,500
608
533
671
533
42,500
42,550
487
468
549
468
45,500
45,550
548
501
611
501
48,500
48,550
609
534
672
534
42,550
42,600
488
468
550
468
45,550
45,600
549
501
612
501
48,550
48,600
610
534
673
534
42,600
42,650
489
469
551
469
45,600
45,650
550
502
613
502
48,600
48,650
611
535
674
535
42,650
42,700
490
469
552
469
45,650
45,700
551
502
614
502
48,650
48,700
612
535
675
535
42,700
42,750
491
470
553
470
45,700
45,750
552
503
615
503
48,700
48,750
613
536
676
536
42,750
42,800
492
471
554
471
45,750
45,800
553
504
616
504
48,750
48,800
614
537
677
537
42,800
42,850
493
471
555
471
45,800
45,850
554
504
617
504
48,800
48,850
615
537
678
537
42,850
42,900
494
472
556
472
45,850
45,900
555
505
618
505
48,850
48,900
616
538
679
538
42,900
42,950
495
472
557
472
45,900
45,950
556
505
619
505
48,900
48,950
617
538
680
538
42,950
43,000
496
473
559
473
45,950
46,000
557
506
620
506
48,950
49,000
618
539
681
539
43,000
43,050
497
473
560
473
46,000
46,050
558
506
621
506
49,000
49,050
619
539
682
539
43,050
43,100
498
474
561
474
46,050
46,100
559
507
622
507
49,050
49,100
620
540
683
540
43,100
43,150
499
474
562
474
46,100
46,150
560
507
623
507
49,100
49,150
621
540
684
540
43,150
43,200
500
475
563
475
46,150
46,200
561
508
624
508
49,150
49,200
622
541
685
541
43,200
43,250
501
475
564
475
46,200
46,250
562
508
625
508
49,200
49,250
623
541
686
541
43,250
43,300
502
476
565
476
46,250
46,300
563
509
626
509
49,250
49,300
624
542
687
542
43,300
43,350
503
477
566
477
46,300
46,350
564
510
627
510
49,300
49,350
625
543
688
543
43,350
43,400
504
477
567
477
46,350
46,400
565
510
628
510
49,350
49,400
626
543
689
543
43,400
43,450
505
478
568
478
46,400
46,450
566
511
629
511
49,400
49,450
627
544
690
544
43,450
43,500
506
478
569
478
46,450
46,500
567
511
630
511
49,450
49,500
628
544
691
544
43,500
43,550
507
479
570
479
46,500
46,550
568
512
631
512
49,500
49,550
629
545
692
545
43,550
43,600
508
479
571
479
46,550
46,600
569
512
632
512
49,550
49,600
630
545
693
545
43,600
43,650
509
480
572
480
46,600
46,650
570
513
633
513
49,600
49,650
631
546
694
546
43,650
43,700
510
480
573
480
46,650
46,700
571
513
634
513
49,650
49,700
632
546
695
546
43,700
43,750
511
481
574
481
46,700
46,750
572
514
635
514
49,700
49,750
633
547
696
547
43,750
43,800
512
482
575
482
46,750
46,800
573
515
636
515
49,750
49,800
634
548
697
548
43,800
43,850
513
482
576
482
46,800
46,850
574
515
637
515
49,800
49,850
636
548
698
548
43,850
43,900
514
483
577
483
46,850
46,900
575
516
638
516
49,850
49,900
637
549
699
549
43,900
43,950
515
483
578
483
46,900
46,950
576
516
639
516
49,900
49,950
638
549
700
549
43,950
44,000
516
484
579
484
46,950
47,000
577
517
640
517
49,950
50,000
639
550
701
550
Your tax is- 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— Tax Table—Continued Your tax is- Your tax is- 47,000 *If a Qualifying widow(er), use the Married filing jointly column. 42,000 45,000 43,000 46,000 49,000 48,000 41,000 44,000 North Dakota 25
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 50,000
50,050
640
550
702
550
53,000
53,050
701
583
764
583
56,000
56,050
762
616
825
632
50,050
50,100
641
551
703
551
53,050
53,100
702
584
765
584
56,050
56,100
763
617
826
634
50,100
50,150
642
551
704
551
53,100
53,150
703
584
766
584
56,100
56,150
764
617
827
635
50,150
50,200
643
552
705
552
53,150
53,200
704
585
767
585
56,150
56,200
765
618
828
636
50,200
50,250
644
552
706
552
53,200
53,250
705
585
768
585
56,200
56,250
766
618
829
637
50,250
50,300
645
553
707
553
53,250
53,300
706
586
769
586
56,250
56,300
767
619
830
638
50,300
50,350
646
554
708
554
53,300
53,350
707
587
770
587
56,300
56,350
768
620
831
639
50,350
50,400
647
554
709
554
53,350
53,400
708
587
771
587
56,350
56,400
769
620
832
640
50,400
50,450
648
555
710
555
53,400
53,450
709
588
772
588
56,400
56,450
770
621
833
641
50,450
50,500
649
555
712
555
53,450
53,500
710
588
773
588
56,450
56,500
771
621
834
642
50,500
50,550
650
556
713
556
53,500
53,550
711
589
774
589
56,500
56,550
772
622
835
643
50,550
50,600
651
556
714
556
53,550
53,600
712
589
775
589
56,550
56,600
773
622
836
644
50,600
50,650
652
557
715
557
53,600
53,650
713
590
776
590
56,600
56,650
774
623
837
645
50,650
50,700
653
557
716
557
53,650
53,700
714
590
777
590
56,650
56,700
775
623
838
646
50,700
50,750
654
558
717
558
53,700
53,750
715
591
778
591
56,700
56,750
776
624
839
647
50,750
50,800
655
559
718
559
53,750
53,800
716
592
779
592
56,750
56,800
777
625
840
648
50,800
50,850
656
559
719
559
53,800
53,850
717
592
780
592
56,800
56,850
778
625
841
649
50,850
50,900
657
560
720
560
53,850
53,900
718
593
781
593
56,850
56,900
779
626
842
650
50,900
50,950
658
560
721
560
53,900
53,950
719
593
782
593
56,900
56,950
780
626
843
651
50,950
51,000
659
561
722
561
53,950
54,000
720
594
783
594
56,950
57,000
781
627
844
652
51,000
51,050
660
561
723
561
54,000
54,050
721
594
784
594
57,000
57,050
782
627
845
653
51,050
51,100
661
562
724
562
54,050
54,100
722
595
785
595
57,050
57,100
783
628
846
654
51,100
51,150
662
562
725
562
54,100
54,150
723
595
786
595
57,100
57,150
784
628
847
655
51,150
51,200
663
563
726
563
54,150
54,200
724
596
787
596
57,150
57,200
785
629
848
656
51,200
51,250
664
563
727
563
54,200
54,250
725
596
788
596
57,200
57,250
786
629
849
657
51,250
51,300
665
564
728
564
54,250
54,300
726
597
789
597
57,250
57,300
787
630
850
658
51,300
51,350
666
565
729
565
54,300
54,350
727
598
790
598
57,300
57,350
789
631
851
659
51,350
51,400
667
565
730
565
54,350
54,400
728
598
791
599
57,350
57,400
790
631
852
660
51,400
51,450
668
566
731
566
54,400
54,450
729
599
792
600
57,400
57,450
791
632
853
661
51,450
51,500
669
566
732
566
54,450
54,500
730
599
793
601
57,450
57,500
792
632
854
662
51,500
51,550
670
567
733
567
54,500
54,550
731
600
794
602
57,500
57,550
793
633
855
663
51,550
51,600
671
567
734
567
54,550
54,600
732
600
795
603
57,550
57,600
794
633
856
664
51,600
51,650
672
568
735
568
54,600
54,650
733
601
796
604
57,600
57,650
795
634
857
665
51,650
51,700
673
568
736
568
54,650
54,700
734
601
797
605
57,650
57,700
796
634
858
666
51,700
51,750
674
569
737
569
54,700
54,750
735
602
798
606
57,700
57,750
797
635
859
667
51,750
51,800
675
570
738
570
54,750
54,800
736
603
799
607
57,750
57,800
798
636
860
668
51,800
51,850
676
570
739
570
54,800
54,850
738
603
800
608
57,800
57,850
799
636
861
669
51,850
51,900
677
571
740
571
54,850
54,900
739
604
801
609
57,850
57,900
800
637
862
670
51,900
51,950
678
571
741
571
54,900
54,950
740
604
802
610
57,900
57,950
801
637
863
671
51,950
52,000
679
572
742
572
54,950
55,000
741
605
803
611
57,950
58,000
802
638
865
672
52,000
52,050
680
572
743
572
55,000
55,050
742
605
804
612
58,000
58,050
803
638
866
673
52,050
52,100
681
573
744
573
55,050
55,100
743
606
805
613
58,050
58,100
804
639
867
674
52,100
52,150
682
573
745
573
55,100
55,150
744
606
806
614
58,100
58,150
805
639
868
675
52,150
52,200
683
574
746
574
55,150
55,200
745
607
807
615
58,150
58,200
806
640
869
676
52,200
52,250
684
574
747
574
55,200
55,250
746
607
808
616
58,200
58,250
807
640
870
677
52,250
52,300
685
575
748
575
55,250
55,300
747
608
809
617
58,250
58,300
808
641
871
678
52,300
52,350
687
576
749
576
55,300
55,350
748
609
810
618
58,300
58,350
809
642
872
679
52,350
52,400
688
576
750
576
55,350
55,400
749
609
811
619
58,350
58,400
810
642
873
680
52,400
52,450
689
577
751
577
55,400
55,450
750
610
812
620
58,400
58,450
811
643
874
681
52,450
52,500
690
577
752
577
55,450
55,500
751
610
814
621
58,450
58,500
812
643
875
682
52,500
52,550
691
578
753
578
55,500
55,550
752
611
815
622
58,500
58,550
813
644
876
683
52,550
52,600
692
578
754
578
55,550
55,600
753
611
816
623
58,550
58,600
814
644
877
685
52,600
52,650
693
579
755
579
55,600
55,650
754
612
817
624
58,600
58,650
815
645
878
686
52,650
52,700
694
579
756
579
55,650
55,700
755
612
818
625
58,650
58,700
816
645
879
687
52,700
52,750
695
580
757
580
55,700
55,750
756
613
819
626
58,700
58,750
817
646
880
688
52,750
52,800
696
581
758
581
55,750
55,800
757
614
820
627
58,750
58,800
818
647
881
689
52,800
52,850
697
581
759
581
55,800
55,850
758
614
821
628
58,800
58,850
819
647
882
690
52,850
52,900
698
582
760
582
55,850
55,900
759
615
822
629
58,850
58,900
820
648
883
691
52,900
52,950
699
582
761
582
55,900
55,950
760
615
823
630
58,900
58,950
821
648
884
692
52,950
53,000
700
583
763
583
55,950
56,000
761
616
824
631
58,950
59,000
822
649
885
693
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— Tax Table—Continued Your tax is- Your tax is- Your tax is- 50,000 53,000 51,000 54,000 52,000 55,000 58,000 57,000 56,000 *If a Qualifying widow(er), use the Married filing jointly column. North Dakota 26
2021 Tax Table—Continued 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 59,000
59,050
823
649
886
694
62,000
62,050
884
682
947
755
65,000
65,050
946
715
1,008
816
59,050
59,100
824
650
887
695
62,050
62,100
885
683
948
756
65,050
65,100
947
716
1,009
817
59,100
59,150
825
650
888
696
62,100
62,150
886
683
949
757
65,100
65,150
948
716
1,010
818
59,150
59,200
826
651
889
697
62,150
62,200
887
684
950
758
65,150
65,200
949
717
1,011
819
59,200
59,250
827
651
890
698
62,200
62,250
888
684
951
759
65,200
65,250
950
717
1,012
820
59,250
59,300
828
652
891
699
62,250
62,300
889
685
952
760
65,250
65,300
951
718
1,013
821
59,300
59,350
829
653
892
700
62,300
62,350
891
686
953
761
65,300
65,350
952
719
1,014
822
59,350
59,400
830
653
893
701
62,350
62,400
892
686
954
762
65,350
65,400
953
719
1,015
823
59,400
59,450
831
654
894
702
62,400
62,450
893
687
955
763
65,400
65,450
954
720
1,016
824
59,450
59,500
832
654
895
703
62,450
62,500
894
687
956
764
65,450
65,500
955
720
1,018
825
59,500
59,550
833
655
896
704
62,500
62,550
895
688
957
765
65,500
65,550
956
721
1,019
826
59,550
59,600
834
655
897
705
62,550
62,600
896
688
958
766
65,550
65,600
957
721
1,020
827
59,600
59,650
835
656
898
706
62,600
62,650
897
689
959
767
65,600
65,650
958
722
1,021
828
59,650
59,700
836
656
899
707
62,650
62,700
898
689
960
768
65,650
65,700
959
722
1,022
829
59,700
59,750
837
657
900
708
62,700
62,750
899
690
961
769
65,700
65,750
960
723
1,023
830
59,750
59,800
838
658
901
709
62,750
62,800
900
691
962
770
65,750
65,800
961
724
1,024
831
59,800
59,850
840
658
902
710
62,800
62,850
901
691
963
771
65,800
65,850
962
724
1,025
832
59,850
59,900
841
659
903
711
62,850
62,900
902
692
964
772
65,850
65,900
963
725
1,026
833
59,900
59,950
842
659
904
712
62,900
62,950
903
692
965
773
65,900
65,950
964
725
1,027
834
59,950
60,000
843
660
905
713
62,950
63,000
904
693
967
774
65,950
66,000
965
726
1,028
835
60,000
60,050
844
660
906
714
63,000
63,050
905
693
968
775
66,000
66,050
966
726
1,029
836
60,050
60,100
845
661
907
715
63,050
63,100
906
694
969
776
66,050
66,100
967
727
1,030
838
60,100
60,150
846
661
908
716
63,100
63,150
907
694
970
777
66,100
66,150
968
727
1,031
839
60,150
60,200
847
662
909
717
63,150
63,200
908
695
971
778
66,150
66,200
969
728
1,032
840
60,200
60,250
848
662
910
718
63,200
63,250
909
695
972
779
66,200
66,250
970
728
1,033
841
60,250
60,300
849
663
911
719
63,250
63,300
910
696
973
780
66,250
66,300
971
729
1,034
842
60,300
60,350
850
664
912
720
63,300
63,350
911
697
974
781
66,300
66,350
972
730
1,035
843
60,350
60,400
851
664
913
721
63,350
63,400
912
697
975
782
66,350
66,400
973
730
1,036
844
60,400
60,450
852
665
914
722
63,400
63,450
913
698
976
783
66,400
66,450
974
731
1,037
845
60,450
60,500
853
665
916
723
63,450
63,500
914
698
977
784
66,450
66,500
975
731
1,038
846
60,500
60,550
854
666
917
724
63,500
63,550
915
699
978
785
66,500
66,550
976
732
1,039
847
60,550
60,600
855
666
918
725
63,550
63,600
916
699
979
787
66,550
66,600
977
732
1,040
848
60,600
60,650
856
667
919
726
63,600
63,650
917
700
980
788
66,600
66,650
978
733
1,041
849
60,650
60,700
857
667
920
727
63,650
63,700
918
700
981
789
66,650
66,700
979
733
1,042
850
60,700
60,750
858
668
921
728
63,700
63,750
919
701
982
790
66,700
66,750
980
734
1,043
851
60,750
60,800
859
669
922
729
63,750
63,800
920
702
983
791
66,750
66,800
981
735
1,044
852
60,800
60,850
860
669
923
730
63,800
63,850
921
702
984
792
66,800
66,850
982
735
1,045
853
60,850
60,900
861
670
924
731
63,850
63,900
922
703
985
793
66,850
66,900
983
736
1,046
854
60,900
60,950
862
670
925
732
63,900
63,950
923
703
986
794
66,900
66,950
984
736
1,047
855
60,950
61,000
863
671
926
733
63,950
64,000
924
704
987
795
66,950
67,000
985
737
1,048
856
61,000
61,050
864
671
927
734
64,000
64,050
925
704
988
796
67,000
67,050
986
737
1,049
857
61,050
61,100
865
672
928
736
64,050
64,100
926
705
989
797
67,050
67,100
987
738
1,050
858
61,100
61,150
866
672
929
737
64,100
64,150
927
705
990
798
67,100
67,150
988
738
1,051
859
61,150
61,200
867
673
930
738
64,150
64,200
928
706
991
799
67,150
67,200
989
739
1,052
860
61,200
61,250
868
673
931
739
64,200
64,250
929
706
992
800
67,200
67,250
990
739
1,053
861
61,250
61,300
869
674
932
740
64,250
64,300
930
707
993
801
67,250
67,300
991
740
1,054
862
61,300
61,350
870
675
933
741
64,300
64,350
931
708
994
802
67,300
67,350
993
741
1,055
863
61,350
61,400
871
675
934
742
64,350
64,400
932
708
995
803
67,350
67,400
994
741
1,056
864
61,400
61,450
872
676
935
743
64,400
64,450
933
709
996
804
67,400
67,450
995
742
1,057
865
61,450
61,500
873
676
936
744
64,450
64,500
934
709
997
805
67,450
67,500
996
742
1,058
866
61,500
61,550
874
677
937
745
64,500
64,550
935
710
998
806
67,500
67,550
997
743
1,059
867
61,550
61,600
875
677
938
746
64,550
64,600
936
710
999
807
67,550
67,600
998
743
1,060
868
61,600
61,650
876
678
939
747
64,600
64,650
937
711
1,000
808
67,600
67,650
999
744
1,061
869
61,650
61,700
877
678
940
748
64,650
64,700
938
711
1,001
809
67,650
67,700
1,000
744
1,062
870
61,700
61,750
878
679
941
749
64,700
64,750
939
712
1,002
810
67,700
67,750
1,001
745
1,063
871
61,750
61,800
879
680
942
750
64,750
64,800
940
713
1,003
811
67,750
67,800
1,002
746
1,064
872
61,800
61,850
880
680
943
751
64,800
64,850
942
713
1,004
812
67,800
67,850
1,003
747
1,065
873
61,850
61,900
881
681
944
752
64,850
64,900
943
714
1,005
813
67,850
67,900
1,004
748
1,066
874
61,900
61,950
882
681
945
753
64,900
64,950
944
714
1,006
814
67,900
67,950
1,005
749
1,067
875
61,950
62,000
883
682
946
754
64,950
65,000
945
715
1,007
815
67,950
68,000
1,006
750
1,069
876
If your ND taxable income is— And your filing status is— If your ND taxable income is— 60,000 63,000 61,000 64,000 67,000 66,000 Your tax is- Your tax is- Your tax is- 59,000 62,000 65,000 *If a Qualifying widow(er), use the Married filing jointly column. And your filing status is— If your ND taxable income is— And your filing status is— North Dakota 27
2021 Tax Table—Continued 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 68,000
68,050
1,007
751
1,070
877
71,000
71,050
1,068
813
1,131
938
74,000
74,050
1,129
874
1,192
1,000
68,050
68,100
1,008
752
1,071
878
71,050
71,100
1,069
814
1,132
940
74,050
74,100
1,130
875
1,193
1,001
68,100
68,150
1,009
753
1,072
879
71,100
71,150
1,070
815
1,133
941
74,100
74,150
1,131
876
1,194
1,002
68,150
68,200
1,010
754
1,073
880
71,150
71,200
1,071
816
1,134
942
74,150
74,200
1,132
877
1,195
1,003
68,200
68,250
1,011
755
1,074
881
71,200
71,250
1,072
817
1,135
943
74,200
74,250
1,133
878
1,196
1,004
68,250
68,300
1,012
756
1,075
882
71,250
71,300
1,073
818
1,136
944
74,250
74,300
1,134
879
1,197
1,005
68,300
68,350
1,013
757
1,076
883
71,300
71,350
1,074
819
1,137
945
74,300
74,350
1,135
880
1,198
1,006
68,350
68,400
1,014
758
1,077
884
71,350
71,400
1,075
820
1,138
946
74,350
74,400
1,136
881
1,199
1,007
68,400
68,450
1,015
759
1,078
885
71,400
71,450
1,076
821
1,139
947
74,400
74,450
1,137
882
1,200
1,008
68,450
68,500
1,016
761
1,079
886
71,450
71,500
1,077
822
1,140
948
74,450
74,500
1,138
883
1,201
1,009
68,500
68,550
1,017
762
1,080
887
71,500
71,550
1,078
823
1,141
949
74,500
74,550
1,139
884
1,202
1,010
68,550
68,600
1,018
763
1,081
889
71,550
71,600
1,079
824
1,142
950
74,550
74,600
1,140
885
1,203
1,011
68,600
68,650
1,019
764
1,082
890
71,600
71,650
1,080
825
1,143
951
74,600
74,650
1,141
886
1,204
1,012
68,650
68,700
1,020
765
1,083
891
71,650
71,700
1,081
826
1,144
952
74,650
74,700
1,142
887
1,205
1,013
68,700
68,750
1,021
766
1,084
892
71,700
71,750
1,082
827
1,145
953
74,700
74,750
1,143
888
1,206
1,014
68,750
68,800
1,022
767
1,085
893
71,750
71,800
1,083
828
1,146
954
74,750
74,800
1,144
889
1,207
1,015
68,800
68,850
1,023
768
1,086
894
71,800
71,850
1,084
829
1,147
955
74,800
74,850
1,146
890
1,208
1,016
68,850
68,900
1,024
769
1,087
895
71,850
71,900
1,085
830
1,148
956
74,850
74,900
1,147
891
1,209
1,017
68,900
68,950
1,025
770
1,088
896
71,900
71,950
1,086
831
1,149
957
74,900
74,950
1,148
892
1,210
1,018
68,950
69,000
1,026
771
1,089
897
71,950
72,000
1,087
832
1,150
958
74,950
75,000
1,149
893
1,211
1,019
69,000
69,050
1,027
772
1,090
898
72,000
72,050
1,088
833
1,151
959
75,000
75,050
1,150
894
1,212
1,020
69,050
69,100
1,028
773
1,091
899
72,050
72,100
1,089
834
1,152
960
75,050
75,100
1,151
895
1,213
1,021
69,100
69,150
1,029
774
1,092
900
72,100
72,150
1,090
835
1,153
961
75,100
75,150
1,152
896
1,214
1,022
69,150
69,200
1,030
775
1,093
901
72,150
72,200
1,091
836
1,154
962
75,150
75,200
1,153
897
1,215
1,023
69,200
69,250
1,031
776
1,094
902
72,200
72,250
1,092
837
1,155
963
75,200
75,250
1,154
898
1,216
1,024
69,250
69,300
1,032
777
1,095
903
72,250
72,300
1,093
838
1,156
964
75,250
75,300
1,155
899
1,217
1,025
69,300
69,350
1,033
778
1,096
904
72,300
72,350
1,095
839
1,157
965
75,300
75,350
1,156
900
1,218
1,026
69,350
69,400
1,034
779
1,097
905
72,350
72,400
1,096
840
1,158
966
75,350
75,400
1,157
901
1,219
1,027
69,400
69,450
1,035
780
1,098
906
72,400
72,450
1,097
841
1,159
967
75,400
75,450
1,158
902
1,220
1,028
69,450
69,500
1,036
781
1,099
907
72,450
72,500
1,098
842
1,160
968
75,450
75,500
1,159
903
1,222
1,029
69,500
69,550
1,037
782
1,100
908
72,500
72,550
1,099
843
1,161
969
75,500
75,550
1,160
904
1,223
1,030
69,550
69,600
1,038
783
1,101
909
72,550
72,600
1,100
844
1,162
970
75,550
75,600
1,161
905
1,224
1,031
69,600
69,650
1,039
784
1,102
910
72,600
72,650
1,101
845
1,163
971
75,600
75,650
1,162
906
1,225
1,032
69,650
69,700
1,040
785
1,103
911
72,650
72,700
1,102
846
1,164
972
75,650
75,700
1,163
907
1,226
1,033
69,700
69,750
1,041
786
1,104
912
72,700
72,750
1,103
847
1,165
973
75,700
75,750
1,164
908
1,227
1,034
69,750
69,800
1,042
787
1,105
913
72,750
72,800
1,104
848
1,166
974
75,750
75,800
1,165
909
1,228
1,035
69,800
69,850
1,044
788
1,106
914
72,800
72,850
1,105
849
1,167
975
75,800
75,850
1,166
910
1,229
1,036
69,850
69,900
1,045
789
1,107
915
72,850
72,900
1,106
850
1,168
976
75,850
75,900
1,167
911
1,230
1,037
69,900
69,950
1,046
790
1,108
916
72,900
72,950
1,107
851
1,169
977
75,900
75,950
1,168
912
1,231
1,038
69,950
70,000
1,047
791
1,109
917
72,950
73,000
1,108
852
1,171
978
75,950
76,000
1,169
914
1,232
1,039
70,000
70,050
1,048
792
1,110
918
73,000
73,050
1,109
853
1,172
979
76,000
76,050
1,170
915
1,233
1,040
70,050
70,100
1,049
793
1,111
919
73,050
73,100
1,110
854
1,173
980
76,050
76,100
1,171
916
1,234
1,042
70,100
70,150
1,050
794
1,112
920
73,100
73,150
1,111
855
1,174
981
76,100
76,150
1,172
917
1,235
1,043
70,150
70,200
1,051
795
1,113
921
73,150
73,200
1,112
856
1,175
982
76,150
76,200
1,173
918
1,236
1,044
70,200
70,250
1,052
796
1,114
922
73,200
73,250
1,113
857
1,176
983
76,200
76,250
1,174
919
1,237
1,045
70,250
70,300
1,053
797
1,115
923
73,250
73,300
1,114
858
1,177
984
76,250
76,300
1,175
920
1,238
1,046
70,300
70,350
1,054
798
1,116
924
73,300
73,350
1,115
859
1,178
985
76,300
76,350
1,176
921
1,239
1,047
70,350
70,400
1,055
799
1,117
925
73,350
73,400
1,116
860
1,179
986
76,350
76,400
1,177
922
1,240
1,048
70,400
70,450
1,056
800
1,118
926
73,400
73,450
1,117
861
1,180
987
76,400
76,450
1,178
923
1,241
1,049
70,450
70,500
1,057
801
1,120
927
73,450
73,500
1,118
863
1,181
988
76,450
76,500
1,179
924
1,242
1,050
70,500
70,550
1,058
802
1,121
928
73,500
73,550
1,119
864
1,182
989
76,500
76,550
1,180
925
1,243
1,051
70,550
70,600
1,059
803
1,122
929
73,550
73,600
1,120
865
1,183
991
76,550
76,600
1,181
926
1,244
1,052
70,600
70,650
1,060
804
1,123
930
73,600
73,650
1,121
866
1,184
992
76,600
76,650
1,182
927
1,245
1,053
70,650
70,700
1,061
805
1,124
931
73,650
73,700
1,122
867
1,185
993
76,650
76,700
1,183
928
1,246
1,054
70,700
70,750
1,062
806
1,125
932
73,700
73,750
1,123
868
1,186
994
76,700
76,750
1,184
929
1,247
1,055
70,750
70,800
1,063
807
1,126
933
73,750
73,800
1,124
869
1,187
995
76,750
76,800
1,185
930
1,248
1,056
70,800
70,850
1,064
808
1,127
934
73,800
73,850
1,125
870
1,188
996
76,800
76,850
1,186
931
1,249
1,057
70,850
70,900
1,065
809
1,128
935
73,850
73,900
1,126
871
1,189
997
76,850
76,900
1,187
932
1,250
1,058
70,900
70,950
1,066
810
1,129
936
73,900
73,950
1,127
872
1,190
998
76,900
76,950
1,188
933
1,251
1,059
70,950
71,000
1,067
812
1,130
937
73,950
74,000
1,128
873
1,191
999
76,950
77,000
1,189
934
1,252
1,060
And your filing status is— If your ND taxable income is— If your ND taxable income is— *If a Qualifying widow(er), use the Married filing jointly column. Your tax is- 68,000 71,000 69,000 72,000 70,000 73,000 74,000 76,000 75,000 And your filing status is— If your ND taxable income is— And your filing status is— Your tax is- Your tax is- North Dakota 28
2021 Tax Table—Continued 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 77,000
77,050
1,190
935
1,253
1,061
80,000
80,050
1,252
996
1,314
1,122
83,000
83,050
1,313
1,057
1,378
1,183
77,050
77,100
1,191
936
1,254
1,062
80,050
80,100
1,253
997
1,315
1,123
83,050
83,100
1,314
1,058
1,380
1,184
77,100
77,150
1,192
937
1,255
1,063
80,100
80,150
1,254
998
1,316
1,124
83,100
83,150
1,315
1,059
1,381
1,185
77,150
77,200
1,193
938
1,256
1,064
80,150
80,200
1,255
999
1,317
1,125
83,150
83,200
1,316
1,060
1,382
1,186
77,200
77,250
1,194
939
1,257
1,065
80,200
80,250
1,256
1,000
1,318
1,126
83,200
83,250
1,317
1,061
1,383
1,187
77,250
77,300
1,195
940
1,258
1,066
80,250
80,300
1,257
1,001
1,319
1,127
83,250
83,300
1,318
1,062
1,384
1,188
77,300
77,350
1,197
941
1,259
1,067
80,300
80,350
1,258
1,002
1,320
1,128
83,300
83,350
1,319
1,063
1,385
1,189
77,350
77,400
1,198
942
1,260
1,068
80,350
80,400
1,259
1,003
1,321
1,129
83,350
83,400
1,320
1,064
1,386
1,190
77,400
77,450
1,199
943
1,261
1,069
80,400
80,450
1,260
1,004
1,322
1,130
83,400
83,450
1,321
1,065
1,387
1,191
77,450
77,500
1,200
944
1,262
1,070
80,450
80,500
1,261
1,005
1,324
1,131
83,450
83,500
1,322
1,067
1,389
1,192
77,500
77,550
1,201
945
1,263
1,071
80,500
80,550
1,262
1,006
1,325
1,132
83,500
83,550
1,323
1,068
1,390
1,193
77,550
77,600
1,202
946
1,264
1,072
80,550
80,600
1,263
1,007
1,326
1,133
83,550
83,600
1,324
1,069
1,391
1,195
77,600
77,650
1,203
947
1,265
1,073
80,600
80,650
1,264
1,008
1,327
1,134
83,600
83,650
1,325
1,070
1,392
1,196
77,650
77,700
1,204
948
1,266
1,074
80,650
80,700
1,265
1,009
1,328
1,135
83,650
83,700
1,326
1,071
1,393
1,197
77,700
77,750
1,205
949
1,267
1,075
80,700
80,750
1,266
1,010
1,329
1,136
83,700
83,750
1,327
1,072
1,394
1,198
77,750
77,800
1,206
950
1,268
1,076
80,750
80,800
1,267
1,011
1,330
1,137
83,750
83,800
1,328
1,073
1,395
1,199
77,800
77,850
1,207
951
1,269
1,077
80,800
80,850
1,268
1,012
1,331
1,138
83,800
83,850
1,329
1,074
1,397
1,200
77,850
77,900
1,208
952
1,270
1,078
80,850
80,900
1,269
1,013
1,332
1,139
83,850
83,900
1,330
1,075
1,398
1,201
77,900
77,950
1,209
953
1,271
1,079
80,900
80,950
1,270
1,014
1,333
1,140
83,900
83,950
1,331
1,076
1,399
1,202
77,950
78,000
1,210
954
1,273
1,080
80,950
81,000
1,271
1,016
1,334
1,141
83,950
84,000
1,332
1,077
1,400
1,203
78,000
78,050
1,211
955
1,274
1,081
81,000
81,050
1,272
1,017
1,335
1,142
84,000
84,050
1,333
1,078
1,401
1,204
78,050
78,100
1,212
956
1,275
1,082
81,050
81,100
1,273
1,018
1,336
1,144
84,050
84,100
1,334
1,079
1,402
1,205
78,100
78,150
1,213
957
1,276
1,083
81,100
81,150
1,274
1,019
1,337
1,145
84,100
84,150
1,335
1,080
1,403
1,206
78,150
78,200
1,214
958
1,277
1,084
81,150
81,200
1,275
1,020
1,338
1,146
84,150
84,200
1,336
1,081
1,405
1,207
78,200
78,250
1,215
959
1,278
1,085
81,200
81,250
1,276
1,021
1,339
1,147
84,200
84,250
1,337
1,082
1,406
1,208
78,250
78,300
1,216
960
1,279
1,086
81,250
81,300
1,277
1,022
1,340
1,148
84,250
84,300
1,338
1,083
1,407
1,209
78,300
78,350
1,217
961
1,280
1,087
81,300
81,350
1,278
1,023
1,341
1,149
84,300
84,350
1,339
1,084
1,408
1,210
78,350
78,400
1,218
962
1,281
1,088
81,350
81,400
1,279
1,024
1,342
1,150
84,350
84,400
1,340
1,085
1,409
1,211
78,400
78,450
1,219
963
1,282
1,089
81,400
81,450
1,280
1,025
1,343
1,151
84,400
84,450
1,341
1,086
1,410
1,212
78,450
78,500
1,220
965
1,283
1,090
81,450
81,500
1,281
1,026
1,344
1,152
84,450
84,500
1,342
1,087
1,411
1,213
78,500
78,550
1,221
966
1,284
1,091
81,500
81,550
1,282
1,027
1,345
1,153
84,500
84,550
1,343
1,088
1,412
1,214
78,550
78,600
1,222
967
1,285
1,093
81,550
81,600
1,283
1,028
1,346
1,154
84,550
84,600
1,344
1,089
1,414
1,215
78,600
78,650
1,223
968
1,286
1,094
81,600
81,650
1,284
1,029
1,347
1,155
84,600
84,650
1,345
1,090
1,415
1,216
78,650
78,700
1,224
969
1,287
1,095
81,650
81,700
1,285
1,030
1,348
1,156
84,650
84,700
1,346
1,091
1,416
1,217
78,700
78,750
1,225
970
1,288
1,096
81,700
81,750
1,286
1,031
1,349
1,157
84,700
84,750
1,347
1,092
1,417
1,218
78,750
78,800
1,226
971
1,289
1,097
81,750
81,800
1,287
1,032
1,350
1,158
84,750
84,800
1,348
1,093
1,418
1,219
78,800
78,850
1,227
972
1,290
1,098
81,800
81,850
1,288
1,033
1,351
1,159
84,800
84,850
1,350
1,094
1,419
1,220
78,850
78,900
1,228
973
1,291
1,099
81,850
81,900
1,289
1,034
1,352
1,160
84,850
84,900
1,351
1,095
1,420
1,221
78,900
78,950
1,229
974
1,292
1,100
81,900
81,950
1,290
1,035
1,353
1,161
84,900
84,950
1,352
1,096
1,422
1,222
78,950
79,000
1,230
975
1,293
1,101
81,950
82,000
1,291
1,036
1,355
1,162
84,950
85,000
1,353
1,097
1,423
1,223
79,000
79,050
1,231
976
1,294
1,102
82,000
82,050
1,292
1,037
1,356
1,163
85,000
85,050
1,354
1,098
1,424
1,224
79,050
79,100
1,232
977
1,295
1,103
82,050
82,100
1,293
1,038
1,357
1,164
85,050
85,100
1,355
1,099
1,425
1,225
79,100
79,150
1,233
978
1,296
1,104
82,100
82,150
1,294
1,039
1,358
1,165
85,100
85,150
1,356
1,100
1,426
1,226
79,150
79,200
1,234
979
1,297
1,105
82,150
82,200
1,295
1,040
1,359
1,166
85,150
85,200
1,357
1,101
1,427
1,227
79,200
79,250
1,235
980
1,298
1,106
82,200
82,250
1,296
1,041
1,360
1,167
85,200
85,250
1,358
1,102
1,428
1,228
79,250
79,300
1,236
981
1,299
1,107
82,250
82,300
1,297
1,042
1,361
1,168
85,250
85,300
1,359
1,103
1,429
1,229
79,300
79,350
1,237
982
1,300
1,108
82,300
82,350
1,299
1,043
1,363
1,169
85,300
85,350
1,360
1,104
1,431
1,230
79,350
79,400
1,238
983
1,301
1,109
82,350
82,400
1,300
1,044
1,364
1,170
85,350
85,400
1,361
1,105
1,432
1,231
79,400
79,450
1,239
984
1,302
1,110
82,400
82,450
1,301
1,045
1,365
1,171
85,400
85,450
1,362
1,106
1,433
1,232
79,450
79,500
1,240
985
1,303
1,111
82,450
82,500
1,302
1,046
1,366
1,172
85,450
85,500
1,363
1,107
1,434
1,233
79,500
79,550
1,241
986
1,304
1,112
82,500
82,550
1,303
1,047
1,367
1,173
85,500
85,550
1,364
1,108
1,435
1,234
79,550
79,600
1,242
987
1,305
1,113
82,550
82,600
1,304
1,048
1,368
1,174
85,550
85,600
1,365
1,109
1,436
1,235
79,600
79,650
1,243
988
1,306
1,114
82,600
82,650
1,305
1,049
1,369
1,175
85,600
85,650
1,366
1,110
1,437
1,236
79,650
79,700
1,244
989
1,307
1,115
82,650
82,700
1,306
1,050
1,370
1,176
85,650
85,700
1,367
1,111
1,439
1,237
79,700
79,750
1,245
990
1,308
1,116
82,700
82,750
1,307
1,051
1,372
1,177
85,700
85,750
1,368
1,112
1,440
1,238
79,750
79,800
1,246
991
1,309
1,117
82,750
82,800
1,308
1,052
1,373
1,178
85,750
85,800
1,369
1,113
1,441
1,239
79,800
79,850
1,248
992
1,310
1,118
82,800
82,850
1,309
1,053
1,374
1,179
85,800
85,850
1,370
1,114
1,442
1,240
79,850
79,900
1,249
993
1,311
1,119
82,850
82,900
1,310
1,054
1,375
1,180
85,850
85,900
1,371
1,115
1,443
1,241
79,900
79,950
1,250
994
1,312
1,120
82,900
82,950
1,311
1,055
1,376
1,181
85,900
85,950
1,372
1,116
1,444
1,242
79,950
80,000
1,251
995
1,313
1,121
82,950
83,000
1,312
1,056
1,377
1,182
85,950
86,000
1,373
1,118
1,445
1,243
84,000 85,000 Your tax is- 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— Your tax is- Your tax is- 77,000 80,000 *If a Qualifying widow(er), use the Married filing jointly column. 83,000 78,000 82,000 81,000 79,000 North Dakota 29
2021 Tax Table—Continued 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 86,000
86,050
1,374
1,119
1,446
1,244
89,000
89,050
1,435
1,180
1,515
1,306
92,000
92,050
1,496
1,241
1,583
1,367
86,050
86,100
1,375
1,120
1,448
1,246
89,050
89,100
1,436
1,181
1,516
1,307
92,050
92,100
1,497
1,242
1,584
1,368
86,100
86,150
1,376
1,121
1,449
1,247
89,100
89,150
1,437
1,182
1,517
1,308
92,100
92,150
1,498
1,243
1,585
1,369
86,150
86,200
1,377
1,122
1,450
1,248
89,150
89,200
1,438
1,183
1,518
1,309
92,150
92,200
1,499
1,244
1,586
1,370
86,200
86,250
1,378
1,123
1,451
1,249
89,200
89,250
1,439
1,184
1,519
1,310
92,200
92,250
1,500
1,245
1,587
1,371
86,250
86,300
1,379
1,124
1,452
1,250
89,250
89,300
1,440
1,185
1,520
1,311
92,250
92,300
1,501
1,246
1,588
1,372
86,300
86,350
1,380
1,125
1,453
1,251
89,300
89,350
1,441
1,186
1,521
1,312
92,300
92,350
1,503
1,247
1,590
1,373
86,350
86,400
1,381
1,126
1,454
1,252
89,350
89,400
1,442
1,187
1,523
1,313
92,350
92,400
1,504
1,248
1,591
1,374
86,400
86,450
1,382
1,127
1,456
1,253
89,400
89,450
1,443
1,188
1,524
1,314
92,400
92,450
1,505
1,249
1,592
1,375
86,450
86,500
1,383
1,128
1,457
1,254
89,450
89,500
1,444
1,189
1,525
1,315
92,450
92,500
1,506
1,250
1,593
1,376
86,500
86,550
1,384
1,129
1,458
1,255
89,500
89,550
1,445
1,190
1,526
1,316
92,500
92,550
1,507
1,251
1,594
1,377
86,550
86,600
1,385
1,130
1,459
1,256
89,550
89,600
1,446
1,191
1,527
1,317
92,550
92,600
1,508
1,252
1,595
1,378
86,600
86,650
1,386
1,131
1,460
1,257
89,600
89,650
1,447
1,192
1,528
1,318
92,600
92,650
1,509
1,253
1,596
1,379
86,650
86,700
1,387
1,132
1,461
1,258
89,650
89,700
1,448
1,193
1,529
1,319
92,650
92,700
1,510
1,254
1,597
1,380
86,700
86,750
1,388
1,133
1,462
1,259
89,700
89,750
1,449
1,194
1,530
1,320
92,700
92,750
1,511
1,255
1,599
1,381
86,750
86,800
1,389
1,134
1,464
1,260
89,750
89,800
1,450
1,195
1,532
1,321
92,750
92,800
1,512
1,256
1,600
1,382
86,800
86,850
1,390
1,135
1,465
1,261
89,800
89,850
1,452
1,196
1,533
1,322
92,800
92,850
1,513
1,257
1,601
1,383
86,850
86,900
1,391
1,136
1,466
1,262
89,850
89,900
1,453
1,197
1,534
1,323
92,850
92,900
1,514
1,258
1,602
1,384
86,900
86,950
1,392
1,137
1,467
1,263
89,900
89,950
1,454
1,198
1,535
1,324
92,900
92,950
1,515
1,259
1,603
1,385
86,950
87,000
1,393
1,138
1,468
1,264
89,950
90,000
1,455
1,199
1,536
1,325
92,950
93,000
1,516
1,260
1,604
1,386
87,000
87,050
1,394
1,139
1,469
1,265
90,000
90,050
1,456
1,200
1,537
1,326
93,000
93,050
1,517
1,261
1,605
1,387
87,050
87,100
1,395
1,140
1,470
1,266
90,050
90,100
1,457
1,201
1,538
1,327
93,050
93,100
1,518
1,262
1,607
1,388
87,100
87,150
1,396
1,141
1,471
1,267
90,100
90,150
1,458
1,202
1,540
1,328
93,100
93,150
1,519
1,263
1,608
1,389
87,150
87,200
1,397
1,142
1,473
1,268
90,150
90,200
1,459
1,203
1,541
1,329
93,150
93,200
1,520
1,264
1,609
1,390
87,200
87,250
1,398
1,143
1,474
1,269
90,200
90,250
1,460
1,204
1,542
1,330
93,200
93,250
1,521
1,265
1,610
1,391
87,250
87,300
1,399
1,144
1,475
1,270
90,250
90,300
1,461
1,205
1,543
1,331
93,250
93,300
1,522
1,266
1,611
1,392
87,300
87,350
1,401
1,145
1,476
1,271
90,300
90,350
1,462
1,206
1,544
1,332
93,300
93,350
1,523
1,267
1,612
1,393
87,350
87,400
1,402
1,146
1,477
1,272
90,350
90,400
1,463
1,207
1,545
1,333
93,350
93,400
1,524
1,268
1,613
1,394
87,400
87,450
1,403
1,147
1,478
1,273
90,400
90,450
1,464
1,208
1,546
1,334
93,400
93,450
1,525
1,269
1,614
1,395
87,450
87,500
1,404
1,148
1,479
1,274
90,450
90,500
1,465
1,209
1,548
1,335
93,450
93,500
1,526
1,271
1,616
1,396
87,500
87,550
1,405
1,149
1,481
1,275
90,500
90,550
1,466
1,210
1,549
1,336
93,500
93,550
1,527
1,272
1,617
1,397
87,550
87,600
1,406
1,150
1,482
1,276
90,550
90,600
1,467
1,211
1,550
1,337
93,550
93,600
1,528
1,273
1,618
1,399
87,600
87,650
1,407
1,151
1,483
1,277
90,600
90,650
1,468
1,212
1,551
1,338
93,600
93,650
1,529
1,274
1,619
1,400
87,650
87,700
1,408
1,152
1,484
1,278
90,650
90,700
1,469
1,213
1,552
1,339
93,650
93,700
1,530
1,275
1,620
1,401
87,700
87,750
1,409
1,153
1,485
1,279
90,700
90,750
1,470
1,214
1,553
1,340
93,700
93,750
1,531
1,276
1,621
1,402
87,750
87,800
1,410
1,154
1,486
1,280
90,750
90,800
1,471
1,215
1,554
1,341
93,750
93,800
1,532
1,277
1,622
1,403
87,800
87,850
1,411
1,155
1,487
1,281
90,800
90,850
1,472
1,216
1,555
1,342
93,800
93,850
1,533
1,278
1,624
1,404
87,850
87,900
1,412
1,156
1,488
1,282
90,850
90,900
1,473
1,217
1,557
1,343
93,850
93,900
1,534
1,279
1,625
1,405
87,900
87,950
1,413
1,157
1,490
1,283
90,900
90,950
1,474
1,218
1,558
1,344
93,900
93,950
1,535
1,280
1,626
1,406
87,950
88,000
1,414
1,158
1,491
1,284
90,950
91,000
1,475
1,220
1,559
1,345
93,950
94,000
1,536
1,281
1,627
1,407
88,000
88,050
1,415
1,159
1,492
1,285
91,000
91,050
1,476
1,221
1,560
1,346
94,000
94,050
1,537
1,282
1,628
1,408
88,050
88,100
1,416
1,160
1,493
1,286
91,050
91,100
1,477
1,222
1,561
1,348
94,050
94,100
1,538
1,283
1,629
1,409
88,100
88,150
1,417
1,161
1,494
1,287
91,100
91,150
1,478
1,223
1,562
1,349
94,100
94,150
1,539
1,284
1,630
1,410
88,150
88,200
1,418
1,162
1,495
1,288
91,150
91,200
1,479
1,224
1,563
1,350
94,150
94,200
1,540
1,285
1,632
1,411
88,200
88,250
1,419
1,163
1,496
1,289
91,200
91,250
1,480
1,225
1,565
1,351
94,200
94,250
1,541
1,286
1,633
1,412
88,250
88,300
1,420
1,164
1,498
1,290
91,250
91,300
1,481
1,226
1,566
1,352
94,250
94,300
1,542
1,287
1,634
1,413
88,300
88,350
1,421
1,165
1,499
1,291
91,300
91,350
1,482
1,227
1,567
1,353
94,300
94,350
1,543
1,288
1,635
1,414
88,350
88,400
1,422
1,166
1,500
1,292
91,350
91,400
1,483
1,228
1,568
1,354
94,350
94,400
1,544
1,289
1,636
1,415
88,400
88,450
1,423
1,167
1,501
1,293
91,400
91,450
1,484
1,229
1,569
1,355
94,400
94,450
1,545
1,290
1,637
1,416
88,450
88,500
1,424
1,169
1,502
1,294
91,450
91,500
1,485
1,230
1,570
1,356
94,450
94,500
1,546
1,291
1,638
1,417
88,500
88,550
1,425
1,170
1,503
1,295
91,500
91,550
1,486
1,231
1,571
1,357
94,500
94,550
1,547
1,292
1,639
1,418
88,550
88,600
1,426
1,171
1,504
1,297
91,550
91,600
1,487
1,232
1,572
1,358
94,550
94,600
1,548
1,293
1,641
1,419
88,600
88,650
1,427
1,172
1,506
1,298
91,600
91,650
1,488
1,233
1,574
1,359
94,600
94,650
1,549
1,294
1,642
1,420
88,650
88,700
1,428
1,173
1,507
1,299
91,650
91,700
1,489
1,234
1,575
1,360
94,650
94,700
1,550
1,295
1,643
1,421
88,700
88,750
1,429
1,174
1,508
1,300
91,700
91,750
1,490
1,235
1,576
1,361
94,700
94,750
1,551
1,296
1,644
1,422
88,750
88,800
1,430
1,175
1,509
1,301
91,750
91,800
1,491
1,236
1,577
1,362
94,750
94,800
1,552
1,297
1,645
1,423
88,800
88,850
1,431
1,176
1,510
1,302
91,800
91,850
1,492
1,237
1,578
1,363
94,800
94,850
1,554
1,298
1,646
1,424
88,850
88,900
1,432
1,177
1,511
1,303
91,850
91,900
1,493
1,238
1,579
1,364
94,850
94,900
1,555
1,299
1,647
1,425
88,900
88,950
1,433
1,178
1,512
1,304
91,900
91,950
1,494
1,239
1,580
1,365
94,900
94,950
1,556
1,300
1,649
1,426
88,950
89,000
1,434
1,179
1,513
1,305
91,950
92,000
1,495
1,240
1,582
1,366
94,950
95,000
1,557
1,301
1,650
1,427
Your tax is- 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— 86,000 89,000 87,000 90,000 88,000 91,000 *If a Qualifying widow(er), use the Married filing jointly column. 92,000 93,000 94,000 Your tax is- Your tax is- North Dakota 30
2021 Tax Table—Continued 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 95,000
95,050
1,558
1,302
1,651
1,428
98,000
98,050
1,619
1,363
1,719
1,489
95,050
95,100
1,559
1,303
1,652
1,429
98,050
98,100
1,620
1,364
1,720
1,490
95,100
95,150
1,560
1,304
1,653
1,430
98,100
98,150
1,621
1,365
1,721
1,491
95,150
95,200
1,561
1,305
1,654
1,431
98,150
98,200
1,622
1,366
1,722
1,492
95,200
95,250
1,562
1,306
1,655
1,432
98,200
98,250
1,623
1,367
1,723
1,493
95,250
95,300
1,563
1,307
1,656
1,433
98,250
98,300
1,624
1,368
1,725
1,494
95,300
95,350
1,564
1,308
1,658
1,434
98,300
98,350
1,625
1,369
1,726
1,495
95,350
95,400
1,565
1,309
1,659
1,435
98,350
98,400
1,627
1,370
1,727
1,496
95,400
95,450
1,566
1,310
1,660
1,436
98,400
98,450
1,628
1,371
1,728
1,497
95,450
95,500
1,567
1,311
1,661
1,437
98,450
98,500
1,629
1,373
1,729
1,498
95,500
95,550
1,568
1,312
1,662
1,438
98,500
98,550
1,630
1,374
1,730
1,499
95,550
95,600
1,569
1,313
1,663
1,439
98,550
98,600
1,631
1,375
1,731
1,501
95,600
95,650
1,570
1,314
1,664
1,440
98,600
98,650
1,632
1,376
1,733
1,502
95,650
95,700
1,571
1,315
1,666
1,441
98,650
98,700
1,633
1,377
1,734
1,503
95,700
95,750
1,572
1,316
1,667
1,442
98,700
98,750
1,634
1,378
1,735
1,504
95,750
95,800
1,573
1,317
1,668
1,443
98,750
98,800
1,636
1,379
1,736
1,505
95,800
95,850
1,574
1,318
1,669
1,444
98,800
98,850
1,637
1,380
1,737
1,506
95,850
95,900
1,575
1,319
1,670
1,445
98,850
98,900
1,638
1,381
1,738
1,507
95,900
95,950
1,576
1,320
1,671
1,446
98,900
98,950
1,639
1,382
1,739
1,508
95,950
96,000
1,577
1,322
1,672
1,447
98,950
99,000
1,640
1,383
1,740
1,509
96,000
96,050
1,578
1,323
1,673
1,448
99,000 99,050 1,641 1,384 1,742 1,510 96,050
96,100
1,579
1,324
1,675
1,450
99,050 99,100 1,642 1,385 1,743 1,511 96,100
96,150
1,580
1,325
1,676
1,451
99,100 99,150 1,644 1,386 1,744 1,512 96,150
96,200
1,581
1,326
1,677
1,452
99,150 99,200 1,645 1,387 1,745 1,513 96,200
96,250
1,582
1,327
1,678
1,453
99,200 99,250 1,646 1,388 1,746 1,514 96,250
96,300
1,583
1,328
1,679
1,454
99,250 99,300 1,647 1,389 1,747 1,515 96,300
96,350
1,584
1,329
1,680
1,455
99,300 99,350 1,648 1,390 1,748 1,516 96,350
96,400
1,585
1,330
1,681
1,456
99,350 99,400 1,649 1,391 1,750 1,517 96,400
96,450
1,586
1,331
1,683
1,457
99,400 99,450 1,650 1,392 1,751 1,518 96,450
96,500
1,587
1,332
1,684
1,458
99,450 99,500 1,652 1,393 1,752 1,519 96,500
96,550
1,588
1,333
1,685
1,459
99,500 99,550 1,653 1,394 1,753 1,520 96,550
96,600
1,589
1,334
1,686
1,460
99,550 99,600 1,654 1,395 1,754 1,521 96,600
96,650
1,590
1,335
1,687
1,461
99,600 99,650 1,655 1,396 1,755 1,522 96,650
96,700
1,591
1,336
1,688
1,462
99,650 99,700 1,656 1,397 1,756 1,523 96,700
96,750
1,592
1,337
1,689
1,463
99,700 99,750 1,657 1,398 1,757 1,524 96,750
96,800
1,593
1,338
1,691
1,464
99,750 99,800 1,658 1,399 1,759 1,525 96,800
96,850
1,594
1,339
1,692
1,465
99,800 99,850 1,659 1,400 1,760 1,526 96,850
96,900
1,595
1,340
1,693
1,466
99,850 99,900 1,661 1,401 1,761 1,527 96,900
96,950
1,596
1,341
1,694
1,467
99,900 99,950 1,662 1,402 1,762 1,528 96,950
97,000
1,597
1,342
1,695
1,468
99,950 100,000 1,663 1,403 1,763 1,529 97,000
97,050
1,598
1,343
1,696
1,469
97,050
97,100
1,599
1,344
1,697
1,470
97,100
97,150
1,600
1,345
1,698
1,471
97,150
97,200
1,601
1,346
1,700
1,472
97,200
97,250
1,602
1,347
1,701
1,473
97,250
97,300
1,603
1,348
1,702
1,474
97,300
97,350
1,605
1,349
1,703
1,475
97,350
97,400
1,606
1,350
1,704
1,476
97,400
97,450
1,607
1,351
1,705
1,477
97,450
97,500
1,608
1,352
1,706
1,478
97,500
97,550
1,609
1,353
1,708
1,479
97,550
97,600
1,610
1,354
1,709
1,480
97,600
97,650
1,611
1,355
1,710
1,481
97,650
97,700
1,612
1,356
1,711
1,482
97,700
97,750
1,613
1,357
1,712
1,483
97,750
97,800
1,614
1,358
1,713
1,484
97,800
97,850
1,615
1,359
1,714
1,485
97,850
97,900
1,616
1,360
1,715
1,486
97,900
97,950
1,617
1,361
1,717
1,487
97,950
98,000
1,618
1,362
1,718
1,488
If your ND taxable income is— And your filing status is— If your ND taxable income is— And your filing status is— *If a Qualifying widow(er), use the Married filing jointly column. 95,000 98,000 96,000 99,000 97,000 Your tax is- Your tax is- If $100,000 or over — use the Tax Rate Schedules on page 32 North Dakota 31
2021 Tax Rate Schedules If your North Dakota taxable income is $100,000 or more, use the tax rate schedule below for your filing status to calculate your tax.
Single
If North Dakota
taxable income is: Your tax is equal to:
Over But not over
$ 0 $ 40,525.................................... 1.10% of North Dakota taxable income
40,525
98,100.......... $ 445.78 + 2.04% of amount over $ 40,525
98,100 204,675.......... 1,620.31 + 2.27% of amount over 98,100
204,675 445,000.......... 4,039.56 + 2.64% of amount over 204,675
445,000................................. 10,384.14 + 2.90% of amount over 445,000 Married filing jointly and Qualifying widow(er)
If North Dakota
taxable income is: Your tax is equal to:
Over But not over
$ 0 $ 67,700.................................... 1.10% of North Dakota taxable income
67,700 163,550.......... $ 744.70 + 2.04% of amount over $ 67,700
163,550 249,150.......... 2,700.04 + 2.27% of amount over 163,550
249,150 445,000.......... 4,643.16 + 2.64% of amount over 249,150
445,000................................. 9,813.60 + 2.90% of amount over 445,000 Married filing separately
If North Dakota
taxable income is: Your tax is equal to:
Over But not over
$ 0 $ 33,850.................................... 1.10% of North Dakota taxable income
33,850
81,775.......... $ 372.35 + 2.04% of amount over $ 33,850
81,775 124,575.......... 1,350.02 + 2.27% of amount over 81,775
124,575 222,500.......... 2,321.58 + 2.64% of amount over 124,575
222,500................................. 4,906.80 + 2.90% of amount over 222,500 Head of household
If North Dakota
taxable income is: Your tax is equal to:
Over But not over
$ 0 $ 54,300.................................... 1.10% of North Dakota taxable income
54,300 140,200.......... $ 597.30 + 2.04% of amount over $ 54,300
140,200 226,950.......... 2,349.66 + 2.27% of amount over 140,200
226,950 445,000.......... 4,318.89 + 2.64% of amount over 226,950
445,000................................. 10,075.41 + 2.90% of amount over 445,000 North Dakota 32
IRS internet (online) services Go to IRS’s website at www.irs.gov to obtain tax forms and publications, check the latest tax news, and access online tools that help you check on your refund or find answers to your federal tax questions. Download the free IRS2Go app from iTunes or Google Play to:
Check status of federal tax
refund
Request transcript of tax return
or account information
Find an IRS VITA or TCE
volunteer help site
Get up-to-date IRS news IRS telephone assistance Federal tax questions....................................................................1-800-829-1040 TTY/TDD for speech or hearing impaired persons......................1-800-829-4059 Location of nearest VITA or TCE volunteer help site..................1-800-906-9887 How to assemble your return and avoid the most common filing problems... If filing Form ND-EZ, assemble your documents in the following order: 1. Form ND-EZ 2. All Form W-2s, and any Form 1099 and North
Dakota Schedule K-1 showing North Dakota
income tax withheld 3. Copy of federal income tax return Leave documents loose in envelope; do not staple them. If filing Form ND-1, assemble your documents in the following order: 1. Form ND-1 8. All Form W-2s, and any 2. Schedule ND-1NR Form 1099 and North Dakota 3. Schedule ND-1FA Schedule K-1 showing North 4. Schedule ND-1CR Dakota income tax withheld 5. Schedule ND-1SA 9. Copy of federal income tax 6. Schedule ND-1TC return 7. All other required North 10. Supporting schedules required
Dakota schedules and forms in instructions Leave documents loose in envelope; do not staple them.
IRS tax service Service is available by appointment only. Call 1-844-545-5640 to schedule an appointment. In North Dakota, IRS tax services are available Monday through Friday, 8:30 a.m. to 4:30 p.m., at the following locations: Bismarck 4503 N Coleman Street Suite 101 Fargo Federal Building 657 2nd Avenue N Grand Forks Federal Building 102 N 4th Street Minot Federal Building Suite 101 100 1st Street SW Need help with your federal return? The following information is provided as a convenience should you have any federal income tax questions. 2 main reasons returns are sent back to taxpayers— • Reason 1: Return is not signed. • Reason 2: Copy of federal return is not enclosed. The return is incomplete if unsigned or missing a copy of the federal return and will be sent back to you. This could result in late filing or payment charges. Before sealing the envelope, have you done the following: • Signed the return • Enclosed complete copy of federal return • Made a copy for your records • Enclosed your check or money order payable to “ND State Tax Commissioner” along with a Form ND-1PRV • Affixed adequate postage to envelope Subscribe to filing season
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updates or daily tax tips Watch helpful videos on YouTube Sign up for email updates Contact IRS.
Need assistance? Website—Go to our website at www.nd.gov/tax Email—Send your questions to individualtax@nd.gov Call Monday – Friday, 8 a.m. to 5 p.m. (Central Time) Toll free (in North Dakota): 1-877-328-7088 In the Bismarck–Mandan area, or from outside North Dakota:
For questions: 701-328-1247
For forms: 701-328-1243 If speech or hearing impaired, call Relay North Dakota at 1-800-366-6888 (and ask for 1-877-328-7088) Mail Individual Income Tax Section Office of State Tax Commissioner 600 E. Boulevard Ave. Dept. 127 Bismarck, ND 58505-0599 Fax—Fax us at 1-701-328-1942 Walk-in or appointment service Walk-in or appointment service is available Monday through Friday, from 8:00 a.m. to 5:00 p.m., in our Bismarck office located in the State Capitol Building, 8th floor, at 600 E. Boulevard Avenue. To assure availability and promptness of service, call in advance to make an appointment. Check refund status You can check the status of your refund on our website. Go to www.nd.gov/tax and select For Individuals > Where’s My Refund? Be sure to have a copy of your return at hand. Or send an email to taxpayerservices@nd.gov or call 701-328-1242. If you email or call, provide the following: • Your name (and spouse’s name, if joint return) • Your social security number (and spouse’s SSN, if joint return) • Tax year • Filing status used on return • Exact amount of refund If you direct deposit your refund, first check with your bank to see if it has been deposited into your account. Refunds on electronically filed returns are generally issued within 7 business days or can take up to 6 weeks to process on paper returns. Request copy of return A fillable form is available on our website that you may use to request a copy of your return. Go to www.nd.gov/tax and select For Individuals > Forms/Publications > Request For Copies of Tax Return. Or submit a written request by mail or fax containing the following: • Your name and current address • Your social security number • Tax year • Description of information requested • Your signature • Daytime telephone number Do you need any forms? Download and print the forms you need from our website at— www.nd.gov/tax Or use this form to order any forms you need. Check the box for each form that you want. You will receive two copies of each item you order. Form ND-EZ, Individual income tax form (Short form) Form ND-1, Individual income tax form (Long form) Schedule ND-1CR, Credit for income tax paid to another state or local jurisdiction Schedule ND-1FA, Tax under 3-year averaging method for elected farm income Schedule ND-1NR, Tax calculation for nonresidents and part-year residents Schedule ND-1SA, Statutory adjustments Schedule ND-1TC, Tax credits Schedule ND-1FC, Family member care tax credit Schedule ND-1PG, Planned gift tax credit Schedule ND-1QEC, Qualified endowment fund tax credit Schedule ND-1PSC, Nonprofit private school tax credits for individuals Schedule RZ, Renaissance zone income exemption and tax credits Schedule ME, Credit for wages paid to mobilized employee Form ND-1EXT, Individual extension payment Form ND-1PRV, Paper return payment voucher Schedule ND-1UT, Underpayment or late payment of estimated tax Form 101, Extension of time to file a North Dakota tax return 2022 Form ND-1ES, Estimated income tax— individuals One time (use tax) remittance form [For individuals who buy goods from out-of-state retailers and pay less sales tax than North Dakota charges] Claim for refund - Local sales and use tax paid beyond maximum tax [For individuals who paid local sales or use tax in excess of the maximum due] Complete and mail to:
Attn: 2021 Forms Order
ND Office of State Tax Commissioner
600 E. Boulevard Ave. Dept. 127
Bismarck, ND 58505-0599 Name Address City State ZIP code