(AB) 16 (S5) 8 1. Single 2. Married filing jointly 3. Married filing separately 4. Head of household 5. Qualifying surviving 5. Interest from U.S. obligations b. Federal taxable income from Form 1040 or 1040-SR, line 15. If zero, see instructions A. Filing status used on federal return: (Fill in only one) B. School district code: (See instructions) C. Income source code: (See instructions) 1. a. Federal adjusted gross income from Form 1040 or 1040-SR, line 11. If zero, enter zero 2. Planned gift or endowment tax credit adjustment to income 3. Total other additions. (Attach Schedule ND-1SA) 6. Net long-term capital gain exclusion (From worksheet in instructions) 7. Exempt income of an eligible Native American 8. Benefits received from U.S. Railroad Retirement Board 10. Military pay exclusion (Attach W-2) 16. Total other subtractions (Attach Schedule ND-1SA) 18. North Dakota taxable income. Subtract line 17 from line 4b. If less than zero, enter 0 Additions Subtractions Name (First, MI, Last Name) If Joint Return, Spouse's Name (First, MI, Last Name) Current Mailing Address City State ZIP Code 11. Nonresident only: Servicemembers Civil Relief Act adjustment (Attach copy of Form W-2 showing this compensation) 12. North Dakota College SAVE account deduction 17. Total subtractions. Add lines 5 through 16 Deceased Amended: General Amended: Federal NOL (SX) 1a Your Social Security Number Spouse's Social Security Number / / F. MN/MT Reciprocity (See instructions) (SS) 1b (NK) 2 (AV) 3 (SN) 5 (S4) 7 (AX) 10 (NJ) 11 (AA) 12 (ND)18 Apt Number 17 4. a. Total additions. Add lines 2 and 3 4a (AO) 13 13. Qualified dividend exclusion If a fiscal year filer, enter fiscal year end: (See instructions)  (NC) 6 Date Of Death Attach a copy of your entire 2023 federal income tax return Attach W-2s, 1099s, and/or ND Sch. K-1s showing ND income tax withholding State Deceased 14. Military retirement benefit pay exclusion (Attach 1099-R) (AQ) 14 (AR) 15 15. Social security benefit exclusion (See instructions) Date Of Death b. Add lines 1b and 4a 4b D. Fill in if applicable: (See instructions) INDIVIDUAL INCOME TAX RETURN OFFICE OF STATE TAX COMMISSIONER SFN 28702 (12-2023) Form ND-1 2023 Extension E. Fill in if applicable: (See instr.) spouse (AW) 9 9. Licensed peace officer retirement benefits exclusion (Attachment required - see instructions)

(AE) 23 (SQ) 30 (AK) (AL) 2023 Form ND-1 SFN 28702 (12-2023), Page 2 21. Credit for income tax paid to another state or local jurisdiction in that state (Attach Schedule ND-1CR) 22. Marriage penalty credit for joint filers (See worksheet in instr.) 24. Total credits. Add lines 21 through 23 25. Net tax liability. Subtract line 24 from line 20. If less than zero, enter 0 26. North Dakota income tax withheld from wages and other payments (Attach Forms W-2 and 1099, and ND Sch. K-1) 27. Estimated tax paid on 2023 Forms ND-1ES and ND-1EXT plus an overpayment, if any, applied from your 2022 return 28. Total payments. Add lines 26 and 27 29. Overpayment - If line 28 is MORE than line 25, subtract line 25 from line 28; otherwise, go to line 33. If less than $5.00, enter 0 30. Amount of line 29 that you want applied to your 2024 estimated tax 32. Refund. Subtract lines 30 and 31 from line 29. If less than $5.00, enter 0 33. Tax due - If line 28 is LESS than line 25, subtract line 28 from line 25. If less than $5.00, enter 0 36. Balance due. Add lines 33, 34, 35, and, if applicable, line 37. Pay to: ND State Tax Commissioner 37. Interest on underpaid estimated tax from Schedule ND-1UT To direct deposit your refund, complete items a, b, and c. (See instructions) Refund Tax Due Tax paid Other credits 34. Penalty Interest Enter total (SD) 21 (AC) 22 34 (SZ) 33 (SO) 37 36 (SR) 32 31. Voluntary contribution(s): Veterans' Postwar Trust Fund Enter total 31 (SG) 29 (AJ) 28 (S&) 27 (SF) 26 (SE) 25 24 23. Total other credits (Attach Schedule ND-1TC) I declare that this return is correct and complete to the best of my knowledge and belief. * Privacy Act - See inside front cover of booklet. Mail to: Office of State Tax Commissioner, PO Box 5621, Bismarck, ND 58506-5621  (AS) 35. Voluntary contribution(s): Veterans' Postwar Trust Fund Enter total 35 (AT) c. Account Number b. Routing Number Checking Savings a. Type Of Account 19 20. Tax - If full-year resident, enter tax on amount on line 19 from Tax Table in instructions. If full-year nonresident or part-year resident, enter tax from Schedule ND-1NR, line 23. All filers: If you have farm income or sold a research credit, see instructions Watchable Wildlife Fund (SP) Trees For ND Trust Fund (SY) Watchable Wildlife Fund (SU) 1099-G consent-I agree to obtain Form 1099-G electronically at www.tax.nd.gov. Disclosure authorization-I authorize the ND Office of State Tax Commissioner to discuss this return with the paid preparer identified below. Fill in the circles that apply: (See page 16 of instructions) IIT This Space Is For Tax Department Use Only Your Signature Date Telephone Number Spouse's Signature Paid Preparer Signature PTIN Date Telephone Number Print Name Of Paid Preparer Signature Date Telephone Number Trees For ND Trust Fund (SW) 19. Enter your North Dakota taxable income from line 18 of page 1 (SB) 20

INDIVIDUAL INCOME TAX BOOKLET 2023 NORTH DAKOTA TAX.ND.GOV TAX COMMISSIONER BRIAN KROSHUS FORM ND-EZ FORM ND-1 individualtax@nd.gov

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 2023........................................... 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 2024)............ 8

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

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

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

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

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

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

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

Before you file—tips for trouble-free filing.... 16 List of school district codes............................ 19 2023 Tax Table............................................. 20 How to assemble your

North Dakota return.................................. 29 Forms or assistance...................................... 30 Check the status of your refund..................... 30 Request a copy of your return

or other information.................................. 30 Contents Do you owe use tax?

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

1. Go to our website at www.tax.nd.gov 2. Click on “I Need To . . .” at top of page, then select “E-File My Taxes” North Dakota 1 Regardless of how you file, use DIRECT DEPOSIT for secure, fast handling of your refund. For more information, see page 9 if filing Form ND-EZ, or see page 11 if using Form ND-1. Direct Deposit ® your return? 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. Choose DIRECT DEPOSIT for a faster refund 10% Paper 92% of filers e-file! % of total returns filed for 2022 tax year Isn’t it time to e-file Paper E-file 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. 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 you qualify. Whichever method you choose, the program will walk you step-by-step through the preparation of your return.

North Dakota 2 Changes affecting you and your income tax Developments, updates, and items of interest relating to individual income tax EXPIRED: Tax relief credit for North Dakota residents The $350/$700 nonrefundable income tax credit for full-year North Dakota residents effective for tax years 2021 and 2022 expired with tax year 2022. Income tax rate reduction Effective beginning with tax year 2023, the existing five-bracket system for individuals, estates, and trusts was replaced with a three-bracket system. Notably, there is now a 0% bracket and the highest rate was reduced from 2.9% to 2.5%. Please see the Tax Rate Schedule found on page 28 of the individual income tax booklet for more information. North Dakota withholding With the effective date of the rate changes being January 1, 2023, new wage withholding tables were made available to employers so wage withholding could be adjusted due to the income tax rate reductions. The highest tax rate was lowered to 2.5% and income tax withholding rates on nonresident owners of passthrough entities and nonresident royalty owners were also lowered and are reflected on the 2023 income tax forms and instructions. Military pay deduction Beginning with tax year 2023, a new individual income tax deduction is provided for all military pay. Previously, deductions were only allowed for military pay related to servicemembers mobilized for active duty under Title 10 orders and for military retirement pay. In addition to service members on active duty, the deduction is applicable for all military pay received by members of the national guard and reserve members, and includes pay for bonuses, education, and training. The deduction is applicable to the extent the pay was includable in the individual’s North Dakota taxable income. If you had used Schedule ND-1SA in prior tax years, you will now find the entry for this deduction on Form ND-1, line 10. Peace officer retirement benefits deduction Beginning with tax year 2023, a new individual income tax deduction is provided for certain peace officer retirement benefits. A deduction is provided for the retirement benefit received from a retirement plan maintained by an employer from which the individual retired as a peace officer. An individual is eligible for the deduction if the individual has at least 20 years of combined service as a peace officer or was a peace officer that has been medically certified with a mental or physical disability resulting in the inability to perform their duties. For purposes of eligibility for the deduction, a peace officer is a licensed individual authorized by federal, state, or local law to investigate and enforce violations of law. See Form ND-1, line 9. Adoption tax credit An individual is allowed an income tax credit for adoptions beginning with tax year 2023. The credit is equal to 10% of the federal adoption credit claimed and allowed against federal income tax for the tax year and is limited to 50% of the individual’s tax liability. Any credit earned in excess of the limit may be carried forward up to three tax years. See Schedule ND-1AC. Contributions to maternity home, child placing agency, or pregnancy help center An income tax credit is allowed for contributions to a child placing agency licensed by the North Dakota Department of Health and Human Services (DHS), a nonprofit maternity home located in North Dakota, or a pregnancy help center recognized by DHS. The credit is equal to 100% of the contribution. The credit is limited to 50% of a taxpayer’s tax liability. Any credit earned in excess of the limit may not be carried over or back to other tax years. The credit is available to corporations, individuals, estates, trusts, and passthrough entities. Disabled employment tax credit In 2023, the North Dakota Legislature reenacted and made permanent the existing income tax credit related to the employment of an individual with developmental disabilities or severe mental illness. The existing provisions of the tax credit were unchanged, except the statewide limitation on the number of eligible employees was removed and there is no limit. See Schedule ND-1TC, line 22. Free electronic filing available to many individuals Nearly 92% of all individual filers electronically filed their 2022 North Dakota income tax return. Many North Dakotans are eligible to efile their taxes for free, depending on income and age. Using the online ND Free File tool, taxpayers can easily find out if they qualify to file their federal and state returns for free through certain tax software products. Go to www.tax.nd.gov and click on “I Need To . . .” at the top of the page. Then select “E-File My Taxes” to learn more. Taxpayers may also utilize free tax preparation services available at the IRS’s Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) sites around the state. These sites are run by either AARP or the IRS. To find a VITA or TCE site near you, use the VITA Locator Tool on the IRS’s website at www.irs.gov or call toll free 800-906-9887. Stay informed of developments Individuals, businesses, or other interested persons may sign up to receive email notifications when a newsletter or other important information is issued by the Office of State Tax Commissioner. To sign up, go to www.tax.nd.gov and select “News Center” at the top of the page. Then select “Email Sign-Up”.

North Dakota 3 (Page Intentionally Left Blank)

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 2023 tax year and you are required to file a 2023 federal individual income tax return, you must file a 2023 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, 2024—

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 2023 tax year and you are required to file a 2023 federal individual income tax return, you must file a 2023 North Dakota individual income tax return as a full- year resident. This applies regardless of where you were stationed during 2023. 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 2023 North Dakota individual income tax return if both of the following apply: • You are required to file a 2023 federal individual income tax return. • You were a full-year resident of North Dakota for the 2023 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 2023 tax year, you must file a 2023 North Dakota individual income tax return if both of the following apply: • You are required to file a 2023 federal individual income tax return. • You derived gross income from North Dakota sources during the 2023 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 2023 tax year and you are required to file a 2023 federal individual income tax return, you must file a 2023 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 2023 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 2023 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 2023 tax year, you do not have to file a 2023 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 2023 tax year, you do not have to file a 2023 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 2023 tax year, you must file a 2023 North Dakota individual income tax return. 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. Except where an income tax treaty between the United States and a foreign country specifically exempts income from taxation by a U.S. state, income tax treaties between the U.S. and foreign countries do not apply for North Dakota income tax purposes. Therefore, you may have to pay North Dakota income tax on gross income from North Dakota sources even though the income is exempt from U.S. income tax because of a treaty. For more information, see the guideline Income Taxation of Nonresident Aliens under “Guidelines” at www.tax.nd.gov. Disaster recovery tax exemptions—Exemptions from state and local tax filing and payment obligations are available to out-of- state businesses and their employees who are in North Dakota on a temporary basis for the sole purpose of repairing or replacing natural gas, electrical, or telecommunication transmission property that is damaged, or under threat of damage, from a state-or presidentially-declared disaster or emergency. For more information, go to www.tax.nd.gov. Part-year resident If you were a part-year resident of North Dakota for the 2023 tax year, you must file a 2023 North Dakota individual income tax return if both of the following apply: • You are required to file a 2023 federal individual income tax return. • You derived gross income from (1) any source inside or outside North Dakota while you were a resident of North Dakota or (2) a North Dakota source while you were a nonresident of North Dakota. (See the box on this page for what is included in gross income from North Dakota sources while a nonresident.) You were a part-year resident of North Dakota if you were a resident of North Dakota for only part of the year. This generally applies if you moved into or out of North Dakota and the move constituted a change in your legal residence. See “Definition of resident” on page 4. North Dakota 5

Native Americans If you are a Native American, you are not subject to North Dakota income tax and do not have to file a North Dakota income tax return if all of the following apply: • You are enrolled as a member of a federally-recognized Indian tribe. • You lived on any Indian reservation in North Dakota. • You derived all of your income from sources on any Indian reservation in North Dakota. If any of the above criteria are not met, you may be subject to North Dakota income tax. For more information, see the guideline Income Taxation of Native Americans under “Guidelines” at www.tax.nd.gov. Which form to use If you are required to file a 2023 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 • Montana Department of Revenue Email: DORCustomerAssistance @mt.gov Phone: 406-444-6900 Website: mtrevenue.gov 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 2023?.......   2. Do you have any North Dakota addition adjustments?

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

(*See Form ND-1, lines 5-16)...................................................   4. Are you claiming any North Dakota tax credits?

(*See Form ND-1, lines 21-23).................................................   5. Did you pay, or were you required to pay, North Dakota

estimated income tax for 2023, or did you apply an

overpayment (refund) from your 2022 North Dakota return

as an estimated payment for 2023? (*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.

When and where to file If you are filing on a calendar year basis, you must file your 2023 North Dakota individual income tax return on or before April 15, 2024. If you are filing on a fiscal year basis, you must file on or before the 15th day of the fourth month following the close of your fiscal tax year. If the due date falls on a Saturday, Sunday or holiday, you have until the next day that is not a Saturday, Sunday, or holiday to file your return. Mail your return to: Office of State Tax Commissioner PO Box 5621 Bismarck, North Dakota 58506-5621 Extension of time to file You may obtain an extension of time to file your North Dakota individual income tax return by obtaining either a federal extension or a North Dakota extension. Federal extension If you obtain an extension of time to file your federal return, it will be recognized for North Dakota individual income tax purposes. This includes the automatic extension allowed for being outside the U.S. and Puerto Rico on April 15. You do not have to file a separate state extension form or notify the Office of State Tax Commissioner that you have obtained a federal extension prior to filing your North Dakota return. Fill in the circle next to “Extension” at the top of Form ND-EZ or Form ND-1, whichever applies. North Dakota extension If you do not obtain a federal extension, but need additional time to file your North Dakota return, you may apply for a North Dakota extension by completing and filing Form 101. This is not an automatic extension—you must have good cause to request a North Dakota extension. Form 101 must be postmarked on or before the due date of your return. You will be notified whether your extension request is approved or rejected. If approved, fill in the circle next to “Extension” at the top of Form ND-EZ or Form ND-1, whichever applies. Extension interest If you obtain an extension and file your North Dakota return on or before the extended due date, and you pay any tax balance due with the return, no penalty will be charged. Interest on any tax due on the return will be charged at the rate of 12% per year from the original due date of your return to the earlier of the date you file your return or the extended due date. Prepayment of tax due If you are applying for an extension of time to file, you may prepay the tax that you expect to owe to avoid paying extension interest. For payment options, go to www.tax.nd.gov and select “Make A Payment.” If submitting a payment by paper check or money order, you must complete and submit a 2023 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 2023 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 2023 federal individual income tax return (Form 1040 or 1040-SR) before you complete your 2023 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. 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. North Dakota 7

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 2024) You must pay estimated North Dakota income tax for the 2024 tax year if all of the following conditions apply: 1. You are required to pay estimated federal income tax for 2024. 2. Your North Dakota net tax liability for 2023 is $1,000 or more. (If you are not required to file a North Dakota return for 2023, you do not have to pay estimated tax for 2024.) 3. You expect to owe (after subtracting any estimated North Dakota income tax withholding) at least $1,000 in North Dakota income tax for 2024. 4. You expect your North Dakota income tax withholding for 2024 to be less than the smaller of the following:

(a) 90% of your 2024 North Dakota net tax liability. Note: Substitute 66 2/3% if a qualified farmer— see instructions for 2024 Form ND‑1ES.

(b) 100% of your 2023 North Dakota net tax liability. If you moved into North Dakota during 2023 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 2024 tax year must be paid by April 15, June 15, and September 15, 2024, and January 15, 2025. For payment options, go to www.tax.nd.gov and select “Make A Payment.” If submitting a payment by paper check or money order, you must complete and submit a 2024 Form ND‑1ES payment voucher with the payment. North Dakota 8 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 2023 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 2023 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 3 - Withholding Enter the North Dakota income tax withheld shown on a 2023 Form W-2, Form 1099, or North Dakota Schedule K-1. Also enter North Dakota income tax withheld shown on a 2022 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 2023 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. Include 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. 2023 Form ND-EZ instructions

Before you begin . . .

● Are you eligible to use Form ND-EZ? See “Which form to use” on page 6.

● Be sure to have a copy of your completed 2023 federal income tax return (Form 1040 or 1040-SR)

at hand. You will need information from it to complete Form ND-EZ.

Note: A complete copy of your federal return must be filed with your state return.

North Dakota 10 Please note: • Do not use the number on a deposit slip for the routing or account number. • You will not receive notification of when the deposit is made by our office. Contact your bank or check your bank statement to verify the deposit. • If the routing or account number is incorrect, or if your financial institution does not accept the direct deposit, a paper check will be issued. • Due to electronic banking rules, the Office of State Tax Commissioner will not allow a direct deposit to or through a foreign financial institution. In this case, a paper check will be issued. Line 8 - Voluntary contribution If you have a tax due on line 7, you may make a voluntary contribution to any of the three funds on this line. Enter the amount you wish to contribute on the line to the right of the fund name. If contributing, you must contribute at least $1.00 to a fund. A contribution will increase your balance due. Line 9 - Balance due The balance due must be paid in full with your return. You may pay the balance due online with an electronic check or a debit or credit card. To pay online, go to www.tax.nd.gov and select “Make A Payment.” Taxpayer(s) Name(s) 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 2023 Form ND‑1PRV payment voucher and enclose it with the payment. However, if you are filing your return electronically, complete and submit a 2023 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 “2023 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 2023 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 2024 federal income tax return. Fill in the circle for this item if you want to obtain Form 1099‑G electronically from our website instead of receiving it by mail. The 2024 Form 1099-G will be available on our website in January 2025. For more information, go to our website at www.tax.nd.gov. Disclosure authorization. Fill in the circle for this item if you want to authorize our office to communicate directly with your tax return preparer about your 2023 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 2024 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 2023 Form ND-1 instructions

Before you begin . . .

● Be sure to have a copy of your completed 2023 federal income tax return (Form 1040 or 1040-SR) at hand. You will need information from it to complete Form ND-1.

Note: A complete copy of your federal return must be filed with your state return. Nonresident of North Dakota for part or all of the 2023 tax year If you were a nonresident of North Dakota for part or all of the 2023 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 2023 federal income tax return (Form 1040 or 1040-SR) on a fiscal year basis, you must file your 2023 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. 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 2023 tax year, fill in the circle for “Deceased” and enter the date of death. Item D - Amended return If you are filing this return to change a return you previously filed for the 2023 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. 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. 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 2023 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

North Dakota 12 Line 2 - Contribution adjustment Enter on this line the amount, if any, from Schedule ND-1PG, line 15, or Schedule ND-1QEC, line 16. However, if you are claiming a credit on both Schedule ND-1PG, line 7, and Schedule ND-1QEC, line 5, or you are claiming an endowment credit from a North Dakota Schedule K-1, obtain and complete the Contribution Adjustment Worksheet to calculate the amount to enter on this line. The worksheet is available online at www.tax.nd.gov. Include a copy of the worksheet. If you claimed the standard deduction on your 2023 Form 1040 or 1040- SR, line 12, you do not have to make an adjustment on this line unless you are claiming a credit on Schedule ND‑1QEC based on a contribution you made from an individual retirement account under I.R.C. § 408(d). See the instructions to Schedule ND 1QEC, line 13. 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 2023 Form 1040 or 1040-SR, no adjustment is required on this line. Line 5 - 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 6 - 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 7, 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 7 - 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 2023, 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 2023, but you did not reside on an Indian reservation for part or all of 2023, do not enter income earned or received while living off the reservation. Line 8 - 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. Line 9 - Licensed peace officer retirement benefits exclusion Certain retirement benefits of a licensed peace officer are excludable from North Dakota taxable income. The exclusion is allowable for a retired licensed peace officer with a minimum of 20 years of service or that was retired disabled. If allowable, enter on this line the amount of taxable retirement benefits included in federal taxable income on Form 1040 or Form 1040-SR, line 5b. Only include benefits issued by your employer’s retirement plan, generally found on Form 1099-R, box 2a. Attach Form 1099-R to your return. For the first tax year claiming this exclusion, also provide the following with your return: • If having at least 20 years of licensed status in North Dakota:

o Attach page 1 of your Peace Officer Standards and Training (POST) board training profile document. A copy may be obtained from the POST board. • If meeting 20 years of licensed status attributable to service other states:

o Attach documentation from each official licensing board or jurisdiction to reflect the years or term of licensed service, totaling at least 20 years. • For retired disabled:

o Attach the documentation from the employer’s plan or medical documentation to substantiate the individual became medically or physically disabled while employed as a licensed peace officer and unable to discharge the person’s duties.

North Dakota 13 Worksheet For Net Long-Term Capital Gain Exclusion (Form ND-1, Line 6) 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 2023 Schedule D (Form 1040), line 15. If zero or less, stop here; no exclusion is allowed 1 _____________ 2. Enter amount from 2023 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 7, 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 6......................................................... 8 _____________ For additional information, please see Guideline – Income Tax: Licensed Peace Officer Retirement Exclusion on our website. Line 10 - Military pay exclusion Enter on this line the military pay you received as a member of the U.S. armed forces on active and reserve duty and a member of the national guard. The deduction is allowed to the extent the military pay is included in federal taxable income. Military pay for purposes of this deduction is all military pay, including federal pay for training, education, mobilization, and bonuses and state pay when called to state active duty. Include Form W-2. If you are a nonresident with military pay that qualifies under the Servicemember Civil Relief Act, refer to the instructions for Line 11. 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. Include a copy of Form W-2 showing the military pay. If you are a nonresident with military pay that does not qualify under the Servicemember Civil Relief Act, refer to the instructions for Line 10. 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% and enter the result. Note: Only include dividends that are reported on Schedule ND-1NR, line 2, column B. Line 14 - Military retirement benefit pay 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). Include 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.

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 $74,862?

 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 $43,980?

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

 Yes. Go to line 6..............................................................5 __________ 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 28......................................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 28......................................9 __________ 10. Calculate the tax on the amount on line 1

using the Married filing jointly tax rate

schedule on page 28................................ 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 __________ 13,850.00 287.00 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 8. 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 8 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. Line 16 - Other additions/ subtractions See the instructions to Schedule ND‑1SA for information about the following: • Lump sum distribution from Federal Form 4972 • Loss from S corporation taxed as C corporation • Renaissance zone income exemption • New or expanding business income exemption • Human organ donor deduction • Employee workforce recruitment exclusion • Stillborn child deduction • College expense reimbursement deduction • Income from S corporation taxed as C corporation Enter on this line the total subtractions from Schedule ND-1SA. Include Schedule ND-1SA. Line 20 - 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. Include Schedule ND‑1NR. Farm income averaging — If you have farm income and used Schedule J (Form 1040) to calculate your federal income tax for 2023, you may be able to lower your North Dakota income tax by completing Schedule ND-1FA. Include 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. Include Schedule ND-1CS.

North Dakota 15 Taxpayer(s) Name(s) 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. Include 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 $74,862; • 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 $43,980. 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 1z. • 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 8 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. Include Schedule ND-1TC. Line 26 - Withholding Enter the North Dakota income tax withholding shown on a 2023 Form W-2, Form 1099, or North Dakota Schedule K-1. Also enter North Dakota income tax withholding shown on a 2022 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 2023 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. Include 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 2023 Form ND‑1ES or Form ND-1EXT. Also enter the amount of an overpayment on your 2022 North Dakota income tax return that you elected to leave on deposit as an estimated payment for 2023. 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 2024 If you have an overpayment on line 29, you may elect to apply part or all of it as an estimated payment toward your 2024 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.

North Dakota 16 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. • If the routing or account number is incorrect, or if your bank does not accept the direct deposit, a paper check will be issued. • Due to changes in the electronic banking rules, the Office of State Tax Commissioner will not allow a direct deposit to or through a foreign financial institution. In this case, a paper check will be issued. Line 34 - Penalty and interest Our office will notify you of any penalty and interest owed for late filing or late payment, or interest owed on tax due during an extension period. However, you may calculate the amount of penalty, interest, or both, that you owe and pay it with your return. See “Penalty and interest” on page 7 for how to calculate penalty and interest. Line 35 - Voluntary contribution If you have a tax due on line 33, you may make a voluntary contribution to any of the three funds on this line. Enter the amount you wish to contribute on the line to the right of the fund name. If contributing, you must contribute at least $1.00 to a fund. A contribution will increase your balance due. Line 36 - Balance due The balance due must be paid in full with your return. You may pay the balance due online with an electronic check or a debit or credit card. To pay online, go to www.tax.nd.gov and select “Make A Payment.” If you are filing a paper return and paying the balance due with a paper check or money order, complete a 2023 Form ND‑1PRV payment voucher and enclose it with the payment. However, if you are filing your return electronically, complete and submit a 2023 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 “2023 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 2023, 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 2023 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 2023 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 2024 federal income tax return. Fill in the circle for this item if you want to obtain Form 1099‑G electronically from our website instead of receiving it by mail. The 2024 Form 1099-G will be available on our website in January 2025. For more information, go to our website at www.tax.nd.gov. Disclosure authorization. Fill in the circle for this item if you want to authorize our office to communicate directly with your tax return preparer about your 2023 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 2024 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

North Dakota 18 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 Sandra Johnson

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

School

School District School Code District School Code 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. Ransom ND Ft. Ransom 6 37-006 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 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 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 Hazelton-Moffit

Bradock 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 Hope ND Hope-Page 85 09-085 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 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-Goodrich 29 42-029 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 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 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

North Dakota 20 90,250

90,300

888

303

1,032

591

90,300

90,350

889

304

1,033

592

90,350

90,400

890

305

1,034

593

90,400

90,450

891

306

1,034

594

90,450

90,500

892

307

1,035

595

At least But less than Single Married filing jointly * Married filing sepa- l Head of house- h ld At least But less than Single Married filing jointly * Married filing sepa- l Head of house- h ld At least But less than Single Married filing jointly * Married filing sepa- l Head of house- h ld 0

36,950

0

0

0

0

39,650

39,700

0

0

45

0

42,400

42,450

0

0

98

0

36,950

37,000

0

0

0

0

39,700

39,750

0

0

46

0

42,450

42,500

0

0

99

0

37,000

37,050

0

0

0

0

39,750

39,800

0

0

47

0

42,500

42,550

0

0

100

0

37,050

37,100

0

0

0

0

39,800

39,850

0

0

48

0

42,550

42,600

0

0

101

0

37,100

37,150

0

0

0

0

39,850

39,900

0

0

49

0

42,600

42,650

0

0

102

0

37,150

37,200

0

0

0

0

39,900

39,950

0

0

50

0

42,650

42,700

0

0

103

0

37,200

37,250

0

0

0

0

39,950

40,000

0

0

51

0

42,700

42,750

0

0

104

0

37,250

37,300

0

0

0

0

40,000

40,050

0

0

52

0

42,750

42,800

0

0

105

0

37,300

37,350

0

0

0

0

40,050

40,100

0

0

53

0

42,800

42,850

0

0

106

0

37,350

37,400

0

0

0

0

40,100

40,150

0

0

54

0

42,850

42,900

0

0

107

0

37,400

37,450

0

0

1

0

40,150

40,200

0

0

55

0

42,900

42,950

0

0

108

0

37,450

37,500

0

0

2

0

40,200

40,250

0

0

56

0

42,950

43,000

0

0

109

0

37,500

37,550

0

0

3

0

40,250

40,300

0

0

57

0

37,550

37,600

0

0

4

0

40,300

40,350

0

0

58

0

37,600

37,650

0

0

5

0

40,350

40,400

0

0

59

0

37,650

37,700

0

0

6

0

40,400

40,450

0

0

59

0

43,000

43,050

0

0

110

0

37,700

37,750

0

0

7

0

40,450

40,500

0

0

60

0

43,050

43,100

0

0

111

0

37,750

37,800

0

0

8

0

40,500

40,550

0

0

61

0

43,100

43,150

0

0

112

0

37,800

37,850

0

0

9

0

40,550

40,600

0

0

62

0

43,150

43,200

0

0

113

0

37,850

37,900

0

0

10

0

40,600

40,650

0

0

63

0

43,200

43,250

0

0

114

0

37,900

37,950

0

0

11

0

40,650

40,700

0

0

64

0

43,250

43,300

0

0

115

0

37,950

38,000

0

0

12

0

40,700

40,750

0

0

65

0

43,300

43,350

0

0

116

0

38,000

38,050

0

0

13

0

40,750

40,800

0

0

66

0

43,350

43,400

0

0

117

0

38,050

38,100

0

0

14

0

40,800

40,850

0

0

67

0

43,400

43,450

0

0

118

0

38,100

38,150

0

0

15

0

40,850

40,900

0

0

68

0

43,450

43,500

0

0

119

0

38,150

38,200

0

0

16

0

40,900

40,950

0

0

69

0

43,500

43,550

0

0

120

0

38,200

38,250

0

0

17

0

40,950

41,000

0

0

70

0

43,550

43,600

0

0

121

0

38,250

38,300

0

0

18

0

43,600

43,650

0

0

122

0

38,300

38,350

0

0

19

0

43,650

43,700

0

0

123

0

38,350

38,400

0

0

20

0

43,700

43,750

0

0

124

0

38,400

38,450

0

0

20

0

41,000

41,050

0

0

71

0

43,750

43,800

0

0

125

0

38,450

38,500

0

0

21

0

41,050

41,100

0

0

72

0

43,800

43,850

0

0

126

0

38,500

38,550

0

0

22

0

41,100

41,150

0

0

73

0

43,850

43,900

0

0

127

0

38,550

38,600

0

0

23

0

41,150

41,200

0

0

74

0

43,900

43,950

0

0

128

0

38,600

38,650

0

0

24

0

41,200

41,250

0

0

75

0

43,950

44,000

0

0

129

0

38,650

38,700

0

0

25

0

41,250

41,300

0

0

76

0

38,700

38,750

0

0

26

0

41,300

41,350

0

0

77

0

38,750

38,800

0

0

27

0

41,350

41,400

0

0

78

0

38,800

38,850

0

0

28

0

41,400

41,450

0

0

79

0

44,000

44,050

0

0

130

0

38,850

38,900

0

0

29

0

41,450

41,500

0

0

80

0

44,050

44,100

0

0

131

0

38,900

38,950

0

0

30

0

41,500

41,550

0

0

81

0

44,100

44,150

0

0

132

0

38,950

39,000

0

0

31

0

41,550

41,600

0

0

82

0

44,150

44,200

0

0

133

0

41,600

41,650

0

0

83

0

44,200

44,250

0

0

134

0

41,650

41,700

0

0

84

0

44,250

44,300

0

0

135

0

41,700

41,750

0

0

85

0

44,300

44,350

0

0

136

0

39,000

39,050

0

0

32

0

41,750

41,800

0

0

86

0

44,350

44,400

0

0

137

0

39,050

39,100

0

0

33

0

41,800

41,850

0

0

87

0

44,400

44,450

0

0

137

0

39,100

39,150

0

0

34

0

41,850

41,900

0

0

88

0

44,450

44,500

0

0

138

0

39,150

39,200

0

0

35

0

41,900

41,950

0

0

89

0

44,500

44,550

0

0

139

0

39,200

39,250

0

0

36

0

41,950

42,000

0

0

90

0

44,550

44,600

0

0

140

0

39,250

39,300

0

0

37

0

42,000

42,050

0

0

91

0

44,600

44,650

0

0

141

0

39,300

39,350

0

0

38

0

42,050

42,100

0

0

92

0

44,650

44,700

0

0

142

0

39,350

39,400

0

0

39

0

42,100

42,150

0

0

93

0

44,700

44,750

0

0

143

0

39,400

39,450

0

0

40

0

42,150

42,200

0

0

94

0

44,750

44,800

1

0

144

0

39,450

39,500

0

0

41

0

42,200

42,250

0

0

95

0

44,800

44,850

2

0

145

0

39,500

39,550

0

0

42

0

42,250

42,300

0

0

96

0

44,850

44,900

3

0

146

0

39,550

39,600

0

0

43

0

42,300

42,350

0

0

97

0

44,900

44,950

4

0

147

0

39,600

39,650

0

0

44

0

42,350

42,400

0

0

98

0

44,950

45,000

5

0

148

0

43,000 41,000 39,000 44,000 Example. Taxpayers are residents of North Dakota and are married filing jointly. Their North Dakota taxable income is $90,375. Find "$90,350 - $90,400" in the ND taxable income column. Read across to the amount shown in the "Married filing jointly" column. Their tax is $305. Part- or full-year nonresident. If either or both spouses were part- or full-year nonresidents of North Dakota, they must enter the $305 on Schedule ND-1NR, line 22, to calculate their tax. 2023 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- Head of house- If your ND taxable income is—

2023 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 45,000

45,050

6

0

149

0

48,000

48,050

64

0

208

0

51,000

51,050

123

0

266

0

45,050

45,100

7

0

150

0

48,050

48,100

65

0

209

0

51,050

51,100

124

0

267

0

45,100

45,150

8

0

151

0

48,100

48,150

66

0

210

0

51,100

51,150

125

0

268

0

45,150

45,200

9

0

152

0

48,150

48,200

67

0

211

0

51,150

51,200

126

0

269

0

45,200

45,250

10

0

153

0

48,200

48,250

68

0

212

0

51,200

51,250

127

0

270

0

45,250

45,300

11

0

154

0

48,250

48,300

69

0

213

0

51,250

51,300

128

0

271

0

45,300

45,350

12

0

155

0

48,300

48,350

70

0

214

0

51,300

51,350

129

0

272

0

45,350

45,400

13

0

156

0

48,350

48,400

71

0

215

0

51,350

51,400

130

0

273

0

45,400

45,450

14

0

157

0

48,400

48,450

72

0

215

0

51,400

51,450

131

0

274

0

45,450

45,500

15

0

158

0

48,450

48,500

73

0

216

0

51,450

51,500

132

0

275

0

45,500

45,550

16

0

159

0

48,500

48,550

74

0

217

0

51,500

51,550

133

0

276

0

45,550

45,600

17

0

160

0

48,550

48,600

75

0

218

0

51,550

51,600

134

0

277

0

45,600

45,650

18

0

161

0

48,600

48,650

76

0

219

0

51,600

51,650

135

0

278

0

45,650

45,700

19

0

162

0

48,650

48,700

77

0

220

0

51,650

51,700

136

0

279

0

45,700

45,750

20

0

163

0

48,700

48,750

78

0

221

0

51,700

51,750

137

0

280

0

45,750

45,800

20

0

164

0

48,750

48,800

79

0

222

0

51,750

51,800

137

0

281

0

45,800

45,850

21

0

165

0

48,800

48,850

80

0

223

0

51,800

51,850

138

0

282

0

45,850

45,900

22

0

166

0

48,850

48,900

81

0

224

0

51,850

51,900

139

0

283

0

45,900

45,950

23

0

167

0

48,900

48,950

82

0

225

0

51,900

51,950

140

0

284

0

45,950

46,000

24

0

168

0

48,950

49,000

83

0

226

0

51,950

52,000

141

0

285

0

46,000

46,050

25

0

169

0

49,000

49,050

84

0

227

0

52,000

52,050

142

0

286

0

46,050

46,100

26

0

170

0

49,050

49,100

85

0

228

0

52,050

52,100

143

0

287

0

46,100

46,150

27

0

171

0

49,100

49,150

86

0

229

0

52,100

52,150

144

0

288

0

46,150

46,200

28

0

172

0

49,150

49,200

87

0

230

0

52,150

52,200

145

0

289

0

46,200

46,250

29

0

173

0

49,200

49,250

88

0

231

0

52,200

52,250

146

0

290

0

46,250

46,300

30

0

174

0

49,250

49,300

89

0

232

0

52,250

52,300

147

0

291

0

46,300

46,350

31

0

175

0

49,300

49,350

90

0

233

0

52,300

52,350

148

0

292

0

46,350

46,400

32

0

176

0

49,350

49,400

91

0

234

0

52,350

52,400

149

0

293

0

46,400

46,450

33

0

176

0

49,400

49,450

92

0

235

0

52,400

52,450

150

0

293

0

46,450

46,500

34

0

177

0

49,450

49,500

93

0

236

0

52,450

52,500

151

0

294

0

46,500

46,550

35

0

178

0

49,500

49,550

94

0

237

0

52,500

52,550

152

0

295

0

46,550

46,600

36

0

179

0

49,550

49,600

95

0

238

0

52,550

52,600

153

0

296

0

46,600

46,650

37

0

180

0

49,600

49,650

96

0

239

0

52,600

52,650

154

0

297

0

46,650

46,700

38

0

181

0

49,650

49,700

97

0

240

0

52,650

52,700

155

0

298

0

46,700

46,750

39

0

182

0

49,700

49,750

98

0

241

0

52,700

52,750

156

0

299

0

46,750

46,800

40

0

183

0

49,750

49,800

98

0

242

0

52,750

52,800

157

0

300

0

46,800

46,850

41

0

184

0

49,800

49,850

99

0

243

0

52,800

52,850

158

0

301

0

46,850

46,900

42

0

185

0

49,850

49,900

100

0

244

0

52,850

52,900

159

0

302

0

46,900

46,950

43

0

186

0

49,900

49,950

101

0

245

0

52,900

52,950

160

0

303

0

46,950

47,000

44

0

187

0

49,950

50,000

102

0

246

0

52,950

53,000

161

0

304

0

47,000

47,050

45

0

188

0

50,000

50,050

103

0

247

0

53,000

53,050

162

0

305

0

47,050

47,100

46

0

189

0

50,050

50,100

104

0

248

0

53,050

53,100

163

0

306

0

47,100

47,150

47

0

190

0

50,100

50,150

105

0

249

0

53,100

53,150

164

0

307

0

47,150

47,200

48

0

191

0

50,150

50,200

106

0

250

0

53,150

53,200

165

0

308

0

47,200

47,250

49

0

192

0

50,200

50,250

107

0

251

0

53,200

53,250

166

0

309

0

47,250

47,300

50

0

193

0

50,250

50,300

108

0

252

0

53,250

53,300

167

0

310

0

47,300

47,350

51

0

194

0

50,300

50,350

109

0

253

0

53,300

53,350

168

0

311

0

47,350

47,400

52

0

195

0

50,350

50,400

110

0

254

0

53,350

53,400

169

0

312

0

47,400

47,450

53

0

196

0

50,400

50,450

111

0

254

0

53,400

53,450

170

0

313

0

47,450

47,500

54

0

197

0

50,450

50,500

112

0

255

0

53,450

53,500

171

0

314

0

47,500

47,550

55

0

198

0

50,500

50,550

113

0

256

0

53,500

53,550

172

0

315

0

47,550

47,600

56

0

199

0

50,550

50,600

114

0

257

0

53,550

53,600

173

0

316

0

47,600

47,650

57

0

200

0

50,600

50,650

115

0

258

0

53,600

53,650

174

0

317

0

47,650

47,700

58

0

201

0

50,650

50,700

116

0

259

0

53,650

53,700

175

0

318

0

47,700

47,750

59

0

202

0

50,700

50,750

117

0

260

0

53,700

53,750

176

0

319

0

47,750

47,800

59

0

203

0

50,750

50,800

118

0

261

0

53,750

53,800

176

0

320

0

47,800

47,850

60

0

204

0

50,800

50,850

119

0

262

0

53,800

53,850

177

0

321

0

47,850

47,900

61

0

205

0

50,850

50,900

120

0

263

0

53,850

53,900

178

0

322

0

47,900

47,950

62

0

206

0

50,900

50,950

121

0

264

0

53,900

53,950

179

0

323

0

47,950

48,000

63

0

207

0

50,950

51,000

122

0

265

0

53,950

54,000

180

0

324

0

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— 45,000 48,000 51,000 Your tax is- Your tax is- Your tax is- 46,000 49,000 50,000 53,000 *If a Qualifying widow(er), use the Married filing jointly column. 52,000 47,000 Tax Table—Continued North Dakota 21

2023 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 54,000

54,050

181

0

325

0

57,000

57,050

240

0

383

0

60,000

60,050

298

0

442

1

54,050

54,100

182

0

326

0

57,050

57,100

241

0

384

0

60,050

60,100

299

0

443

2

54,100

54,150

183

0

327

0

57,100

57,150

242

0

385

0

60,100

60,150

300

0

444

3

54,150

54,200

184

0

328

0

57,150

57,200

243

0

386

0

60,150

60,200

301

0

445

4

54,200

54,250

185

0

329

0

57,200

57,250

244

0

387

0

60,200

60,250

302

0

446

5

54,250

54,300

186

0

330

0

57,250

57,300

245

0

388

0

60,250

60,300

303

0

447

6

54,300

54,350

187

0

331

0

57,300

57,350

246

0

389

0

60,300

60,350

304

0

448

7

54,350

54,400

188

0

332

0

57,350

57,400

247

0

390

0

60,350

60,400

305

0

449

8

54,400

54,450

189

0

332

0

57,400

57,450

248

0

391

0

60,400

60,450

306

0

449

9

54,450

54,500

190

0

333

0

57,450

57,500

249

0

392

0

60,450

60,500

307

0

450

10

54,500

54,550

191

0

334

0

57,500

57,550

250

0

393

0

60,500

60,550

308

0

451

11

54,550

54,600

192

0

335

0

57,550

57,600

251

0

394

0

60,550

60,600

309

0

452

12

54,600

54,650

193

0

336

0

57,600

57,650

252

0

395

0

60,600

60,650

310

0

453

13

54,650

54,700

194

0

337

0

57,650

57,700

253

0

396

0

60,650

60,700

311

0

454

14

54,700

54,750

195

0

338

0

57,700

57,750

254

0

397

0

60,700

60,750

312

0

455

15

54,750

54,800

196

0

339

0

57,750

57,800

254

0

398

0

60,750

60,800

313

0

456

16

54,800

54,850

197

0

340

0

57,800

57,850

255

0

399

0

60,800

60,850

314

0

457

17

54,850

54,900

198

0

341

0

57,850

57,900

256

0

400

0

60,850

60,900

315

0

458

18

54,900

54,950

199

0

342

0

57,900

57,950

257

0

401

0

60,900

60,950

316

0

459

19

54,950

55,000

200

0

343

0

57,950

58,000

258

0

402

0

60,950

61,000

317

0

460

20

55,000

55,050

201

0

344

0

58,000

58,050

259

0

403

0

61,000

61,050

318

0

461

21

55,050

55,100

202

0

345

0

58,050

58,100

260

0

404

0

61,050

61,100

319

0

462

22

55,100

55,150

203

0

346

0

58,100

58,150

261

0

405

0

61,100

61,150

320

0

463

23

55,150

55,200

204

0

347

0

58,150

58,200

262

0

406

0

61,150

61,200

321

0

464

24

55,200

55,250

205

0

348