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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
0
58,200
58,250
263
0
407
0
61,200
61,250
322
0
465
25
55,250
55,300
206
0
349
0
58,250
58,300
264
0
408
0
61,250
61,300
323
0
466
26
55,300
55,350
207
0
350
0
58,300
58,350
265
0
409
0
61,300
61,350
324
0
467
27
55,350
55,400
208
0
351
0
58,350
58,400
266
0
410
0
61,350
61,400
325
0
468
28
55,400
55,450
209
0
352
0
58,400
58,450
267
0
410
0
61,400
61,450
326
0
469
29
55,450
55,500
210
0
353
0
58,450
58,500
268
0
411
0
61,450
61,500
327
0
470
30
55,500
55,550
211
0
354
0
58,500
58,550
269
0
412
0
61,500
61,550
328
0
471
31
55,550
55,600
212
0
355
0
58,550
58,600
270
0
413
0
61,550
61,600
329
0
472
32
55,600
55,650
213
0
356
0
58,600
58,650
271
0
414
0
61,600
61,650
330
0
473
33
55,650
55,700
214
0
357
0
58,650
58,700
272
0
415
0
61,650
61,700
331
0
474
34
55,700
55,750
215
0
358
0
58,700
58,750
273
0
416
0
61,700
61,750
332
0
475
35
55,750
55,800
215
0
359
0
58,750
58,800
274
0
417
0
61,750
61,800
332
0
476
36
55,800
55,850
216
0
360
0
58,800
58,850
275
0
418
0
61,800
61,850
333
0
477
37
55,850
55,900
217
0
361
0
58,850
58,900
276
0
419
0
61,850
61,900
334
0
478
38
55,900
55,950
218
0
362
0
58,900
58,950
277
0
420
0
61,900
61,950
335
0
479
39
55,950
56,000
219
0
363
0
58,950
59,000
278
0
421
0
61,950
62,000
336
0
480
39
56,000
56,050
220
0
364
0
59,000
59,050
279
0
422
0
62,000
62,050
337
0
481
40
56,050
56,100
221
0
365
0
59,050
59,100
280
0
423
0
62,050
62,100
338
0
482
41
56,100
56,150
222
0
366
0
59,100
59,150
281
0
424
0
62,100
62,150
339
0
483
42
56,150
56,200
223
0
367
0
59,150
59,200
282
0
425
0
62,150
62,200
340
0
484
43
56,200
56,250
224
0
368
0
59,200
59,250
283
0
426
0
62,200
62,250
341
0
485
44
56,250
56,300
225
0
369
0
59,250
59,300
284
0
427
0
62,250
62,300
342
0
486
45
56,300
56,350
226
0
370
0
59,300
59,350
285
0
428
0
62,300
62,350
343
0
487
46
56,350
56,400
227
0
371
0
59,350
59,400
286
0
429
0
62,350
62,400
344
0
488
47
56,400
56,450
228
0
371
0
59,400
59,450
287
0
430
0
62,400
62,450
345
0
488
48
56,450
56,500
229
0
372
0
59,450
59,500
288
0
431
0
62,450
62,500
346
0
489
49
56,500
56,550
230
0
373
0
59,500
59,550
289
0
432
0
62,500
62,550
347
0
490
50
56,550
56,600
231
0
374
0
59,550
59,600
290
0
433
0
62,550
62,600
348
0
491
51
56,600
56,650
232
0
375
0
59,600
59,650
291
0
434
0
62,600
62,650
349
0
492
52
56,650
56,700
233
0
376
0
59,650
59,700
292
0
435
0
62,650
62,700
350
0
493
53
56,700
56,750
234
0
377
0
59,700
59,750
293
0
436
0
62,700
62,750
351
0
494
54
56,750
56,800
235
0
378
0
59,750
59,800
293
0
437
0
62,750
62,800
352
0
495
55
56,800
56,850
236
0
379
0
59,800
59,850
294
0
438
0
62,800
62,850
353
0
496
56
56,850
56,900
237
0
380
0
59,850
59,900
295
0
439
0
62,850
62,900
354
0
497
57
56,900
56,950
238
0
381
0
59,900
59,950
296
0
440
0
62,900
62,950
355
0
498
58
56,950
57,000
239
0
382
0
59,950
60,000
297
0
441
0
62,950
63,000
356
0
499
59
54,000 57,000 60,000 55,000 58,000 61,000 Your tax is- Your tax is- 56,000 59,000 62,000 If your ND taxable income is— And your filing status is— If your ND taxable income is— And your filing status is— If your ND taxable income is— And your filing status is— Tax Table—Continued Your tax is- *If a Qualifying widow(er), use the Married filing jointly column. North Dakota 22
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 63,000
63,050
357
0
500
60
66,000
66,050
415
0
559
118
69,000
69,050
474
0
617
177
63,050
63,100
358
0
501
61
66,050
66,100
416
0
560
119
69,050
69,100
475
0
618
178
63,100
63,150
359
0
502
62
66,100
66,150
417
0
561
120
69,100
69,150
476
0
619
179
63,150
63,200
360
0
503
63
66,150
66,200
418
0
562
121
69,150
69,200
477
0
620
180
63,200
63,250
361
0
504
64
66,200
66,250
419
0
563
122
69,200
69,250
478
0
621
181
63,250
63,300
362
0
505
65
66,250
66,300
420
0
564
123
69,250
69,300
479
0
622
182
63,300
63,350
363
0
506
66
66,300
66,350
421
0
565
124
69,300
69,350
480
0
623
183
63,350
63,400
364
0
507
67
66,350
66,400
422
0
566
125
69,350
69,400
481
0
624
184
63,400
63,450
365
0
508
68
66,400
66,450
423
0
566
126
69,400
69,450
482
0
625
185
63,450
63,500
366
0
509
69
66,450
66,500
424
0
567
127
69,450
69,500
483
0
626
186
63,500
63,550
367
0
510
70
66,500
66,550
425
0
568
128
69,500
69,550
484
0
627
187
63,550
63,600
368
0
511
71
66,550
66,600
426
0
569
129
69,550
69,600
485
0
628
188
63,600
63,650
369
0
512
72
66,600
66,650
427
0
570
130
69,600
69,650
486
0
629
189
63,650
63,700
370
0
513
73
66,650
66,700
428
0
571
131
69,650
69,700
487
0
630
190
63,700
63,750
371
0
514
74
66,700
66,750
429
0
572
132
69,700
69,750
488
0
631
191
63,750
63,800
371
0
515
75
66,750
66,800
430
0
573
133
69,750
69,800
488
0
632
192
63,800
63,850
372
0
516
76
66,800
66,850
431
0
574
134
69,800
69,850
489
0
633
193
63,850
63,900
373
0
517
77
66,850
66,900
432
0
575
135
69,850
69,900
490
0
634
194
63,900
63,950
374
0
518
78
66,900
66,950
433
0
576
136
69,900
69,950
491
0
635
195
63,950
64,000
375
0
519
78
66,950
67,000
434
0
577
137
69,950
70,000
492
0
636
195
64,000
64,050
376
0
520
79
67,000
67,050
435
0
578
138
70,000
70,050
493
0
637
196
64,050
64,100
377
0
521
80
67,050
67,100
436
0
579
139
70,050
70,100
494
0
638
197
64,100
64,150
378
0
522
81
67,100
67,150
437
0
580
140
70,100
70,150
495
0
639
198
64,150
64,200
379
0
523
82
67,150
67,200
438
0
581
141
70,150
70,200
496
0
640
199
64,200
64,250
380
0
524
83
67,200
67,250
439
0
582
142
70,200
70,250
497
0
641
200
64,250
64,300
381
0
525
84
67,250
67,300
440
0
583
143
70,250
70,300
498
0
642
201
64,300
64,350
382
0
526
85
67,300
67,350
441
0
584
144
70,300
70,350
499
0
643
202
64,350
64,400
383
0
527
86
67,350
67,400
442
0
585
145
70,350
70,400
500
0
644
203
64,400
64,450
384
0
527
87
67,400
67,450
443
0
586
146
70,400
70,450
501
0
644
204
64,450
64,500
385
0
528
88
67,450
67,500
444
0
587
147
70,450
70,500
502
0
645
205
64,500
64,550
386
0
529
89
67,500
67,550
445
0
588
148
70,500
70,550
503
0
646
206
64,550
64,600
387
0
530
90
67,550
67,600
446
0
589
149
70,550
70,600
504
0
647
207
64,600
64,650
388
0
531
91
67,600
67,650
447
0
590
150
70,600
70,650
505
0
648
208
64,650
64,700
389
0
532
92
67,650
67,700
448
0
591
151
70,650
70,700
506
0
649
209
64,700
64,750
390
0
533
93
67,700
67,750
449
0
592
152
70,700
70,750
507
0
650
210
64,750
64,800
391
0
534
94
67,750
67,800
449
0
593
153
70,750
70,800
508
0
651
211
64,800
64,850
392
0
535
95
67,800
67,850
450
0
594
154
70,800
70,850
509
0
652
212
64,850
64,900
393
0
536
96
67,850
67,900
451
0
595
155
70,850
70,900
510
0
653
213
64,900
64,950
394
0
537
97
67,900
67,950
452
0
596
156
70,900
70,950
511
0
654
214
64,950
65,000
395
0
538
98
67,950
68,000
453
0
597
156
70,950
71,000
512
0
655
215
65,000
65,050
396
0
539
99
68,000
68,050
454
0
598
157
71,000
71,050
513
0
656
216
65,050
65,100
397
0
540
100
68,050
68,100
455
0
599
158
71,050
71,100
514
0
657
217
65,100
65,150
398
0
541
101
68,100
68,150
456
0
600
159
71,100
71,150
515
0
658
218
65,150
65,200
399
0
542
102
68,150
68,200
457
0
601
160
71,150
71,200
516
0
659
219
65,200
65,250
400
0
543
103
68,200
68,250
458
0
602
161
71,200
71,250
517
0
660
220
65,250
65,300
401
0
544
104
68,250
68,300
459
0
603
162
71,250
71,300
518
0
661
221
65,300
65,350
402
0
545
105
68,300
68,350
460
0
604
163
71,300
71,350
519
0
662
222
65,350
65,400
403
0
546
106
68,350
68,400
461
0
605
164
71,350
71,400
520
0
663
223
65,400
65,450
404
0
547
107
68,400
68,450
462
0
605
165
71,400
71,450
521
0
664
224
65,450
65,500
405
0
548
108
68,450
68,500
463
0
606
166
71,450
71,500
522
0
665
225
65,500
65,550
406
0
549
109
68,500
68,550
464
0
607
167
71,500
71,550
523
0
666
226
65,550
65,600
407
0
550
110
68,550
68,600
465
0
608
168
71,550
71,600
524
0
667
227
65,600
65,650
408
0
551
111
68,600
68,650
466
0
609
169
71,600
71,650
525
0
668
228
65,650
65,700
409
0
552
112
68,650
68,700
467
0
610
170
71,650
71,700
526
0
669
229
65,700
65,750
410
0
553
113
68,700
68,750
468
0
611
171
71,700
71,750
527
0
670
230
65,750
65,800
410
0
554
114
68,750
68,800
469
0
612
172
71,750
71,800
527
0
671
231
65,800
65,850
411
0
555
115
68,800
68,850
470
0
613
173
71,800
71,850
528
0
672
232
65,850
65,900
412
0
556
116
68,850
68,900
471
0
614
174
71,850
71,900
529
0
673
233
65,900
65,950
413
0
557
117
68,900
68,950
472
0
615
175
71,900
71,950
530
0
674
234
65,950
66,000
414
0
558
117
68,950
69,000
473
0
616
176
71,950
72,000
531
0
675
234
67,000 65,000 68,000 71,000 70,000 64,000 63,000 66,000 69,000 *If a Qualifying widow(er), use the Married filing jointly column. Your tax is- Your tax is- Your tax is- If your ND taxable income is— And your filing status is— If your ND taxable income is— And your filing status is— If your ND taxable income is— And your filing status is— Tax Table—Continued North Dakota 23
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 72,000
72,050
532
0
676
235
75,000
75,050
591
5
734
294
78,000
78,050
649
64
793
352
72,050
72,100
533
0
677
236
75,050
75,100
592
6
735
295
78,050
78,100
650
65
794
353
72,100
72,150
534
0
678
237
75,100
75,150
593
7
736
296
78,100
78,150
651
66
795
354
72,150
72,200
535
0
679
238
75,150
75,200
594
8
737
297
78,150
78,200
652
67
796
355
72,200
72,250
536
0
680
239
75,200
75,250
595
9
738
298
78,200
78,250
653
68
797
356
72,250
72,300
537
0
681
240
75,250
75,300
596
10
739
299
78,250
78,300
654
69
798
357
72,300
72,350
538
0
682
241
75,300
75,350
597
11
740
300
78,300
78,350
655
70
799
358
72,350
72,400
539
0
683
242
75,350
75,400
598
12
741
301
78,350
78,400
656
71
800
359
72,400
72,450
540
0
683
243
75,400
75,450
599
13
742
302
78,400
78,450
657
72
800
360
72,450
72,500
541
0
684
244
75,450
75,500
600
14
743
303
78,450
78,500
658
73
801
361
72,500
72,550
542
0
685
245
75,500
75,550
601
15
744
304
78,500
78,550
659
74
802
362
72,550
72,600
543
0
686
246
75,550
75,600
602
16
745
305
78,550
78,600
660
75
803
363
72,600
72,650
544
0
687
247
75,600
75,650
603
17
746
306
78,600
78,650
661
76
804
364
72,650
72,700
545
0
688
248
75,650
75,700
604
18
747
307
78,650
78,700
662
77
805
365
72,700
72,750
546
0
689
249
75,700
75,750
605
19
748
308
78,700
78,750
663
78
806
366
72,750
72,800
547
0
690
250
75,750
75,800
605
20
749
309
78,750
78,800
664
78
807
367
72,800
72,850
548
0
691
251
75,800
75,850
606
21
750
310
78,800
78,850
665
79
808
368
72,850
72,900
549
0
692
252
75,850
75,900
607
22
751
311
78,850
78,900
666
80
809
369
72,900
72,950
550
0
693
253
75,900
75,950
608
23
752
312
78,900
78,950
667
81
810
370
72,950
73,000
551
0
694
254
75,950
76,000
609
24
753
312
78,950
79,000
668
82
811
371
73,000
73,050
552
0
695
255
76,000
76,050
610
25
754
313
79,000
79,050
669
83
812
372
73,050
73,100
553
0
696
256
76,050
76,100
611
26
755
314
79,050
79,100
670
84
813
373
73,100
73,150
554
0
697
257
76,100
76,150
612
27
756
315
79,100
79,150
671
85
814
374
73,150
73,200
555
0
698
258
76,150
76,200
613
28
757
316
79,150
79,200
672
86
815
375
73,200
73,250
556
0
699
259
76,200
76,250
614
29
758
317
79,200
79,250
673
87
816
376
73,250
73,300
557
0
700
260
76,250
76,300
615
30
759
318
79,250
79,300
674
88
817
377
73,300
73,350
558
0
701
261
76,300
76,350
616
31
760
319
79,300
79,350
675
89
818
378
73,350
73,400
559
0
702
262
76,350
76,400
617
32
761
320
79,350
79,400
676
90
819
379
73,400
73,450
560
0
703
263
76,400
76,450
618
33
761
321
79,400
79,450
677
91
820
380
73,450
73,500
561
0
704
264
76,450
76,500
619
34
762
322
79,450
79,500
678
92
821
381
73,500
73,550
562
0
705
265
76,500
76,550
620
35
763
323
79,500
79,550
679
93
822
382
73,550
73,600
563
0
706
266
76,550
76,600
621
36
764
324
79,550
79,600
680
94
823
383
73,600
73,650
564
0
707
267
76,600
76,650
622
37
765
325
79,600
79,650
681
95
824
384
73,650
73,700
565
0
708
268
76,650
76,700
623
38
766
326
79,650
79,700
682
96
825
385
73,700
73,750
566
0
709
269
76,700
76,750
624
39
767
327
79,700
79,750
683
97
826
386
73,750
73,800
566
0
710
270
76,750
76,800
625
39
768
328
79,750
79,800
683
98
827
387
73,800
73,850
567
0
711
271
76,800
76,850
626
40
769
329
79,800
79,850
684
99
828
388
73,850
73,900
568
0
712
272
76,850
76,900
627
41
770
330
79,850
79,900
685
100
829
389
73,900
73,950
569
0
713
273
76,900
76,950
628
42
771
331
79,900
79,950
686
101
830
390
73,950
74,000
570
0
714
273
76,950
77,000
629
43
772
332
79,950
80,000
687
102
831
390
74,000
74,050
571
0
715
274
77,000
77,050
630
44
773
333
80,000
80,050
688
103
832
391
74,050
74,100
572
0
716
275
77,050
77,100
631
45
774
334
80,050
80,100
689
104
833
392
74,100
74,150
573
0
717
276
77,100
77,150
632
46
775
335
80,100
80,150
690
105
834
393
74,150
74,200
574
0
718
277
77,150
77,200
633
47
776
336
80,150
80,200
691
106
835
394
74,200
74,250
575
0
719
278
77,200
77,250
634
48
777
337
80,200
80,250
692
107
836
395
74,250
74,300
576
0
720
279
77,250
77,300
635
49
778
338
80,250
80,300
693
108
837
396
74,300
74,350
577
0
721
280
77,300
77,350
636
50
779
339
80,300
80,350
694
109
838
397
74,350
74,400
578
0
722
281
77,350
77,400
637
51
780
340
80,350
80,400
695
110
839
398
74,400
74,450
579
0
722
282
77,400
77,450
638
52
781
341
80,400
80,450
696
111
839
399
74,450
74,500
580
0
723
283
77,450
77,500
639
53
782
342
80,450
80,500
697
112
840
400
74,500
74,550
581
0
724
284
77,500
77,550
640
54
783
343
80,500
80,550
698
113
841
401
74,550
74,600
582
0
725
285
77,550
77,600
641
55
784
344
80,550
80,600
699
114
842
402
74,600
74,650
583
0
726
286
77,600
77,650
642
56
785
345
80,600
80,650
700
115
843
403
74,650
74,700
584
0
727
287
77,650
77,700
643
57
786
346
80,650
80,700
701
116
844
404
74,700
74,750
585
0
728
288
77,700
77,750
644
58
787
347
80,700
80,750
702
117
845
405
74,750
74,800
586
0
729
289
77,750
77,800
644
59
788
348
80,750
80,800
703
117
846
406
74,800
74,850
587
1
730
290
77,800
77,850
645
60
789
349
80,800
80,850
704
118
847
407
74,850
74,900
588
2
731
291
77,850
77,900
646
61
790
350
80,850
80,900
705
119
848
408
74,900
74,950
589
3
732
292
77,900
77,950
647
62
791
351
80,900
80,950
706
120
849
409
74,950
75,000
590
4
733
293
77,950
78,000
648
63
792
351
80,950
81,000
707
121
850
410
*If a Qualifying widow(er), use the Married filing jointly column. Your tax is- 72,000 75,000 78,000 73,000 76,000 74,000 77,000 80,000 79,000 Your tax is- Your tax is- If your ND taxable income is— And your filing status is— If your ND taxable income is— And your filing status is— If your ND taxable income is— And your filing status is— Tax Table—Continued North Dakota 24
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 81,000
81,050
708
122
851
411
84,000
84,050
766
181
910
469
87,000
87,050
825
239
968
528
81,050
81,100
709
123
852
412
84,050
84,100
767
182
911
470
87,050
87,100
826
240
969
529
81,100
81,150
710
124
853
413
84,100
84,150
768
183
912
471
87,100
87,150
827
241
970
530
81,150
81,200
711
125
854
414
84,150
84,200
769
184
913
472
87,150
87,200
828
242
971
531
81,200
81,250
712
126
855
415
84,200
84,250
770
185
914
473
87,200
87,250
829
243
972
532
81,250
81,300
713
127
856
416
84,250
84,300
771
186
915
474
87,250
87,300
830
244
973
533
81,300
81,350
714
128
857
417
84,300
84,350
772
187
916
475
87,300
87,350
831
245
974
534
81,350
81,400
715
129
858
418
84,350
84,400
773
188
917
476
87,350
87,400
832
246
975
535
81,400
81,450
716
130
859
419
84,400
84,450
774
189
917
477
87,400
87,450
833
247
976
536
81,450
81,500
717
131
860
420
84,450
84,500
775
190
918
478
87,450
87,500
834
248
977
537
81,500
81,550
718
132
861
421
84,500
84,550
776
191
919
479
87,500
87,550
835
249
978
538
81,550
81,600
719
133
862
422
84,550
84,600
777
192
920
480
87,550
87,600
836
250
979
539
81,600
81,650
720
134
863
423
84,600
84,650
778
193
921
481
87,600
87,650
837
251
980
540
81,650
81,700
721
135
864
424
84,650
84,700
779
194
922
482
87,650
87,700
838
252
981
541
81,700
81,750
722
136
865
425
84,700
84,750
780
195
923
483
87,700
87,750
839
253
982
542
81,750
81,800
722
137
866
426
84,750
84,800
781
195
924
484
87,750
87,800
839
254
983
543
81,800
81,850
723
138
867
427
84,800
84,850
782
196
925
485
87,800
87,850
840
255
984
544
81,850
81,900
724
139
868
428
84,850
84,900
783
197
926
486
87,850
87,900
841
256
985
545
81,900
81,950
725
140
869
429
84,900
84,950
784
198
927
487
87,900
87,950
842
257
986
546
81,950
82,000
726
141
870
429
84,950
85,000
785
199
928
488
87,950
88,000
843
258
987
546
82,000
82,050
727
142
871
430
85,000
85,050
786
200
929
489
88,000
88,050
844
259
988
547
82,050
82,100
728
143
872
431
85,050
85,100
787
201
930
490
88,050
88,100
845
260
989
548
82,100
82,150
729
144
873
432
85,100
85,150
788
202
931
491
88,100
88,150
846
261
990
549
82,150
82,200
730
145
874
433
85,150
85,200
789
203
932
492
88,150
88,200
847
262
991
550
82,200
82,250
731
146
875
434
85,200
85,250
790
204
933
493
88,200
88,250
848
263
992
551
82,250
82,300
732
147
876
435
85,250
85,300
791
205
934
494
88,250
88,300
849
264
993
552
82,300
82,350
733
148
877
436
85,300
85,350
792
206
935
495
88,300
88,350
850
265
994
553
82,350
82,400
734
149
878
437
85,350
85,400
793
207
936
496
88,350
88,400
851
266
995
554
82,400
82,450
735
150
878
438
85,400
85,450
794
208
937
497
88,400
88,450
852
267
995
555
82,450
82,500
736
151
879
439
85,450
85,500
795
209
938
498
88,450
88,500
853
268
996
556
82,500
82,550
737
152
880
440
85,500
85,550
796
210
939
499
88,500
88,550
854
269
997
557
82,550
82,600
738
153
881
441
85,550
85,600
797
211
940
500
88,550
88,600
855
270
998
558
82,600
82,650
739
154
882
442
85,600
85,650
798
212
941
501
88,600
88,650
856
271
999
559
82,650
82,700
740
155
883
443
85,650
85,700
799
213
942
502
88,650
88,700
857
272
1,000
560
82,700
82,750
741
156
884
444
85,700
85,750
800
214
943
503
88,700
88,750
858
273
1,001
561
82,750
82,800
742
156
885
445
85,750
85,800
800
215
944
504
88,750
88,800
859
273
1,002
562
82,800
82,850
743
157
886
446
85,800
85,850
801
216
945
505
88,800
88,850
860
274
1,003
563
82,850
82,900
744
158
887
447
85,850
85,900
802
217
946
506
88,850
88,900
861
275
1,004
564
82,900
82,950
745
159
888
448
85,900
85,950
803
218
947
507
88,900
88,950
862
276
1,005
565
82,950
83,000
746
160
889
449
85,950
86,000
804
219
948
507
88,950
89,000
863
277
1,006
566
83,000
83,050
747
161
890
450
86,000
86,050
805
220
949
508
89,000
89,050
864
278
1,007
567
83,050
83,100
748
162
891
451
86,050
86,100
806
221
950
509
89,050
89,100
865
279
1,008
568
83,100
83,150
749
163
892
452
86,100
86,150
807
222
951
510
89,100
89,150
866
280
1,009
569
83,150
83,200
750
164
893
453
86,150
86,200
808
223
952
511
89,150
89,200
867
281
1,010
570
83,200
83,250
751
165
894
454
86,200
86,250
809
224
953
512
89,200
89,250
868
282
1,011
571
83,250
83,300
752
166
895
455
86,250
86,300
810
225
954
513
89,250
89,300
869
283
1,012
572
83,300
83,350
753
167
896
456
86,300
86,350
811
226
955
514
89,300
89,350
870
284
1,013
573
83,350
83,400
754
168
897
457
86,350
86,400
812
227
956
515
89,350
89,400
871
285
1,014
574
83,400
83,450
755
169
898
458
86,400
86,450
813
228
956
516
89,400
89,450
872
286
1,015
575
83,450
83,500
756
170
899
459
86,450
86,500
814
229
957
517
89,450
89,500
873
287
1,016
576
83,500
83,550
757
171
900
460
86,500
86,550
815
230
958
518
89,500
89,550
874
288
1,017
577
83,550
83,600
758
172
901
461
86,550
86,600
816
231
959
519
89,550
89,600
875
289
1,018
578
83,600
83,650
759
173
902
462
86,600
86,650
817
232
960
520
89,600
89,650
876
290
1,019
579
83,650
83,700
760
174
903
463
86,650
86,700
818
233
961
521
89,650
89,700
877
291
1,020
580
83,700
83,750
761
175
904
464
86,700
86,750
819
234
962
522
89,700
89,750
878
292
1,021
581
83,750
83,800
761
176
905
465
86,750
86,800
820
234
963
523
89,750
89,800
878
293
1,022
582
83,800
83,850
762
177
906
466
86,800
86,850
821
235
964
524
89,800
89,850
879
294
1,023
583
83,850
83,900
763
178
907
467
86,850
86,900
822
236
965
525
89,850
89,900
880
295
1,024
584
83,900
83,950
764
179
908
468
86,900
86,950
823
237
966
526
89,900
89,950
881
296
1,025
585
83,950
84,000
765
180
909
468
86,950
87,000
824
238
967
527
89,950
90,000
882
297
1,026
585
Your tax is- If your ND taxable income is— And your filing status is— If your ND taxable income is— And your filing status is— If your ND taxable income is— And your filing status is— Tax Table—Continued Your tax is- Your tax is- 87,000 *If a Qualifying widow(er), use the Married filing jointly column. 82,000 85,000 83,000 86,000 89,000 88,000 81,000 84,000 North Dakota 25
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 90,000
90,050
883
298
1,027
586
93,000
93,050
942
356
1,085
645
96,000
96,050
1,000
415
1,144
703
90,050
90,100
884
299
1,028
587
93,050
93,100
943
357
1,086
646
96,050
96,100
1,001
416
1,145
704
90,100
90,150
885
300
1,029
588
93,100
93,150
944
358
1,087
647
96,100
96,150
1,002
417
1,146
705
90,150
90,200
886
301
1,030
589
93,150
93,200
945
359
1,088
648
96,150
96,200
1,003
418
1,147
706
90,200
90,250
887
302
1,031
590
93,200
93,250
946
360
1,089
649
96,200
96,250
1,004
419
1,148
707
90,250
90,300
888
303
1,032
591
93,250
93,300
947
361
1,090
650
96,250
96,300
1,005
420
1,149
708
90,300
90,350
889
304
1,033
592
93,300
93,350
948
362
1,091
651
96,300
96,350
1,006
421
1,150
709
90,350
90,400
890
305
1,034
593
93,350
93,400
949
363
1,092
652
96,350
96,400
1,007
422
1,151
710
90,400
90,450
891
306
1,034
594
93,400
93,450
950
364
1,093
653
96,400
96,450
1,008
423
1,151
711
90,450
90,500
892
307
1,035
595
93,450
93,500
951
365
1,094
654
96,450
96,500
1,009
424
1,152
712
90,500
90,550
893
308
1,036
596
93,500
93,550
952
366
1,095
655
96,500
96,550
1,010
425
1,153
713
90,550
90,600
894
309
1,037
597
93,550
93,600
953
367
1,096
656
96,550
96,600
1,011
426
1,154
714
90,600
90,650
895
310
1,038
598
93,600
93,650
954
368
1,097
657
96,600
96,650
1,012
427
1,155
715
90,650
90,700
896
311
1,039
599
93,650
93,700
955
369
1,098
658
96,650
96,700
1,013
428
1,156
716
90,700
90,750
897
312
1,040
600
93,700
93,750
956
370
1,099
659
96,700
96,750
1,014
429
1,157
717
90,750
90,800
898
312
1,041
601
93,750
93,800
956
371
1,100
660
96,750
96,800
1,015
429
1,158
718
90,800
90,850
899
313
1,042
602
93,800
93,850
957
372
1,101
661
96,800
96,850
1,016
430
1,159
719
90,850
90,900
900
314
1,043
603
93,850
93,900
958
373
1,102
662
96,850
96,900
1,017
431
1,160
720
90,900
90,950
901
315
1,044
604
93,900
93,950
959
374
1,103
663
96,900
96,950
1,018
432
1,161
721
90,950
91,000
902
316
1,045
605
93,950
94,000
960
375
1,104
663
96,950
97,000
1,019
433
1,162
722
91,000
91,050
903
317
1,046
606
94,000
94,050
961
376
1,105
664
97,000
97,050
1,020
434
1,163
723
91,050
91,100
904
318
1,047
607
94,050
94,100
962
377
1,106
665
97,050
97,100
1,021
435
1,164
724
91,100
91,150
905
319
1,048
608
94,100
94,150
963
378
1,107
666
97,100
97,150
1,022
436
1,165
725
91,150
91,200
906
320
1,049
609
94,150
94,200
964
379
1,108
667
97,150
97,200
1,023
437
1,166
726
91,200
91,250
907
321
1,050
610
94,200
94,250
965
380
1,109
668
97,200
97,250
1,024
438
1,167
727
91,250
91,300
908
322
1,051
611
94,250
94,300
966
381
1,110
669
97,250
97,300
1,025
439
1,168
728
91,300
91,350
909
323
1,052
612
94,300
94,350
967
382
1,111
670
97,300
97,350
1,026
440
1,169
729
91,350
91,400
910
324
1,053
613
94,350
94,400
968
383
1,112
671
97,350
97,400
1,027
441
1,170
730
91,400
91,450
911
325
1,054
614
94,400
94,450
969
384
1,112
672
97,400
97,450
1,028
442
1,171
731
91,450
91,500
912
326
1,055
615
94,450
94,500
970
385
1,113
673
97,450
97,500
1,029
443
1,172
732
91,500
91,550
913
327
1,056
616
94,500
94,550
971
386
1,114
674
97,500
97,550
1,030
444
1,173
733
91,550
91,600
914
328
1,057
617
94,550
94,600
972
387
1,115
675
97,550
97,600
1,031
445
1,174
734
91,600
91,650
915
329
1,058
618
94,600
94,650
973
388
1,116
676
97,600
97,650
1,032
446
1,175
735
91,650
91,700
916
330
1,059
619
94,650
94,700
974
389
1,117
677
97,650
97,700
1,033
447
1,176
736
91,700
91,750
917
331
1,060
620
94,700
94,750
975
390
1,118
678
97,700
97,750
1,034
448
1,177
737
91,750
91,800
917
332
1,061
621
94,750
94,800
976
390
1,119
679
97,750
97,800
1,034
449
1,178
738
91,800
91,850
918
333
1,062
622
94,800
94,850
977
391
1,120
680
97,800
97,850
1,035
450
1,179
739
91,850
91,900
919
334
1,063
623
94,850
94,900
978
392
1,121
681
97,850
97,900
1,036
451
1,180
740
91,900
91,950
920
335
1,064
624
94,900
94,950
979
393
1,122
682
97,900
97,950
1,037
452
1,181
741
91,950
92,000
921
336
1,065
624
94,950
95,000
980
394
1,123
683
97,950
98,000
1,038
453
1,182
741
92,000
92,050
922
337
1,066
625
95,000
95,050
981
395
1,124
684
98,000
98,050
1,039
454
1,183
742
92,050
92,100
923
338
1,067
626
95,050
95,100
982
396
1,125
685
98,050
98,100
1,040
455
1,184
743
92,100
92,150
924
339
1,068
627
95,100
95,150
983
397
1,126
686
98,100
98,150
1,041
456
1,185
744
92,150
92,200
925
340
1,069
628
95,150
95,200
984
398
1,127
687
98,150
98,200
1,042
457
1,186
745
92,200
92,250
926
341
1,070
629
95,200
95,250
985
399
1,128
688
98,200
98,250
1,043
458
1,187
746
92,250
92,300
927
342
1,071
630
95,250
95,300
986
400
1,129
689
98,250
98,300
1,044
459
1,188
747
92,300
92,350
928
343
1,072
631
95,300
95,350
987
401
1,130
690
98,300
98,350
1,045
460
1,189
748
92,350
92,400
929
344
1,073
632
95,350
95,400
988
402
1,131
691
98,350
98,400
1,046
461
1,190
749
92,400
92,450
930
345
1,073
633
95,400
95,450
989
403
1,132
692
98,400
98,450
1,047
462
1,190
750
92,450
92,500
931
346
1,074
634
95,450
95,500
990
404
1,133
693
98,450
98,500
1,048
463
1,191
751
92,500
92,550
932
347
1,075
635
95,500
95,550
991
405
1,134
694
98,500
98,550
1,049
464
1,192
752
92,550
92,600
933
348
1,076
636
95,550
95,600
992
406
1,135
695
98,550
98,600
1,050
465
1,193
753
92,600
92,650
934
349
1,077
637
95,600
95,650
993
407
1,136
696
98,600
98,650
1,051
466
1,194
754
92,650
92,700
935
350
1,078
638
95,650
95,700
994
408
1,137
697
98,650
98,700
1,052
467
1,195
755
92,700
92,750
936
351
1,079
639
95,700
95,750
995
409
1,138
698
98,700
98,750
1,053
468
1,196
756
92,750
92,800
937
351
1,080
640
95,750
95,800
995
410
1,139
699
98,750
98,800
1,054
468
1,197
757
92,800
92,850
938
352
1,081
641
95,800
95,850
996
411
1,140
700
98,800
98,850
1,055
469
1,198
758
92,850
92,900
939
353
1,082
642
95,850
95,900
997
412
1,141
701
98,850
98,900
1,056
470
1,199
759
92,900
92,950
940
354
1,083
643
95,900
95,950
998
413
1,142
702
98,900
98,950
1,057
471
1,200
760
92,950
93,000
941
355
1,084
644
95,950
96,000
999
414
1,143
702
98,950
99,000
1,058
472
1,201
761
If your ND taxable income is— And your filing status is— If your ND taxable income is— And your filing status is— If your ND taxable income is— And your filing status is— Tax Table—Continued Your tax is- Your tax is- Your tax is- 90,000 93,000 91,000 94,000 92,000 95,000 98,000 97,000 96,000 *If a Qualifying widow(er), use the Married filing jointly column. North Dakota 26
North Dakota 27 2023 Tax Table—Continued At least But less than Single Married filing jointly * Married filing sepa- rately Head of house- hold At least But less than Single Married filing jointly * Married filing sepa- rately Head of house- hold At least But less than Single Married filing jointly * Married filing sepa- rately Head of house- hold 99,000
99,050
1,059
473
1,202
762
-
-
-
-
-
-
-
-
-
-
-
-
99,050
99,100
1,060
474
1,203
763
-
-
-
-
-
-
-
-
-
-
-
-
99,100
99,150
1,061
475
1,204
764
-
-
-
-
-
-
-
-
-
-
-
-
99,150
99,200
1,062
476
1,205
765
-
-
-
-
-
-
-
-
-
-
-
-
99,200
99,250
1,063
477
1,206
766
-
-
-
-
-
-
-
-
-
-
-
-
99,250
99,300
1,064
478
1,207
767
-
-
-
-
-
-
-
-
-
-
-
-
99,300
99,350
1,065
479
1,208
768
-
-
-
-
-
-
-
-
-
-
-
-
99,350
99,400
1,066
480
1,209
769
-
-
-
-
-
-
-
-
-
-
-
-
99,400
99,450
1,067
481
1,210
770
-
-
-
-
-
-
-
-
-
-
-
-
99,450
99,500
1,068
482
1,211
771
-
-
-
-
-
-
-
-
-
-
-
-
99,500
99,550
1,069
483
1,212
772
-
-
-
-
-
-
-
-
-
-
-
-
99,550
99,600
1,070
484
1,213
773
-
-
-
-
-
-
-
-
-
-
-
-
99,600
99,650
1,071
485
1,214
774
-
-
-
-
-
-
-
-
-
-
-
-
99,650
99,700
1,072
486
1,215
775
-
-
-
-
-
-
-
-
-
-
-
-
99,700
99,750
1,073
487
1,216
776
-
-
-
-
-
-
-
-
-
-
-
-
99,750
99,800
1,073
488
1,217
777
-
-
-
-
-
-
-
-
-
-
-
-
99,800
99,850
1,074
489
1,218
778
-
-
-
-
-
-
-
-
-
-
-
-
99,850
99,900
1,075
490
1,219
779
-
-
-
-
-
-
-
-
-
-
-
-
99,900
99,950
1,076
491
1,220
780
-
-
-
-
-
-
-
-
-
-
-
-
99,950
100,000
1,077
492
1,221
780
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
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If your ND taxable income is— And your filing status is— If your ND taxable income is— 0 0 0 0 0 0 Your tax is- Your tax is- Your tax is- 99,000 0 0 *If a Qualifying widow(er), use the Married filing jointly column. And your filing status is— If your ND taxable income is— And your filing status is— If $100,000 or over — use the Tax Rate Schedules on page 28 *If a Qualifying widow(er), use the Married filing jointly column.
North Dakota 28 2023 Tax Rate Schedules If your North Dakota taxable income is $100,000 or more, use the tax rate schedule below for your filing status to calculate your tax.
Single
If North Dakota
taxable income is: Your tax is equal to:
Over But Not Over $ 0 $ 44,725................................... 0.00% of North Dakota taxable income
44,725 225,975.......... $ 0.00 + 1.95% of amount over $ 44,725
225,975 ...................................3,534.38 + 2.50% of amount over 225,975 Married filing jointly and Qualifying widow(er)
If North Dakota
taxable income is: Your tax is equal to:
Over But Not Over $ 0 $ 74,750................................... 0.00% of North Dakota taxable income
74,750 275,100.......... $ 0.00 + 1.95% of amount over $ 74,750
275,100 ...................................3,906.83 + 2.50% of amount over 275,100 Married filing separately
If North Dakota
taxable income is: Your tax is equal to:
Over But Not Over $ 0 $ 37,375................................... 0.00% of North Dakota taxable income
37,375 137,550.......... $ 0.00 + 1.95% of amount over $ 37,375
137,550 ...................................1,953.41 + 2.50% of amount over 137,550 Head of household
If North Dakota
taxable income is: Your tax is equal to:
Over But Not Over $ 0 $ 59,950................................... 0.00% of North Dakota taxable income
59,950 250,550.......... $ 0.00 + 1.95% of amount over $ 59,950
250,550 ...................................3,716.70 + 2.50% of amount over 250,550 *If a Qualifying widow(er), use the Married filing jointly column.
How to assemble your return and avoid the most common filing problems If filing Form ND-EZ, assemble your documents in the following order: 1. Form ND-EZ 2. All Form W-2s, and any Form 1099 and North
Dakota Schedule K-1 showing North Dakota
income tax withheld 3. Copy of federal income tax return Leave documents loose in envelope; do not staple them. If filing Form ND-1, assemble your documents in the following order: 1. Form ND-1 8. All Form W-2s, and any 2. Schedule ND-1NR Form 1099 and North Dakota 3. Schedule ND-1FA Schedule K-1 showing North 4. Schedule ND-1CR Dakota income tax withheld 5. Schedule ND-1SA 9. Copy of federal income tax 6. Schedule ND-1TC return 7. All other required North 10. Supporting schedules required
Dakota schedules and forms in instructions Leave documents loose in envelope; do not staple them. Mail to: Office of State Tax Commissioner PO Box 5621 Bismarck, ND 58506-5621 Need help with your federal return? The following information is provided as a convenience should you have any federal income tax questions. 2 main reasons returns are sent back to taxpayers— • Reason 1: Return is not signed. • Reason 2: Copy of federal return is not enclosed. The return is incomplete if unsigned or missing a copy of the federal return and will be sent back to you. This could result in late filing or payment charges. Before sealing the envelope, have you done the following: • Signed the return • Enclosed complete copy of federal return • Made a copy for your records • Enclosed your check or money order payable to “North Dakota Office of State Tax Commissioner” along with a
Form ND-1PRV • Affixed adequate postage to envelope IRS internet (online) services Go to IRS’s website at www.irs.gov to obtain tax forms and publications, check the latest tax news, and access online tools that help you check on your refund or find answers to your federal tax questions. Download the free IRS2Go app from iTunes or Google Play to:
Check status of federal tax
refund
Request transcript of tax return
or account information
Find an IRS VITA or TCE
volunteer help site
Get up-to-date IRS news IRS telephone assistance Federal tax questions............................................. 1-800-829-1040 TTY/TDD for speech or hearing impaired persons....... 1-800-829-4059 Location of nearest VITA or TCE volunteer help site.... 1-800-906-9887 IRS tax service Service is available by appointment only. Call 1-844-545-5640 to schedule an appointment. In North Dakota, IRS tax services are available Monday through Friday, 8:30 a.m. to 4:30 p.m., at the following locations: Bismarck 4503 N. Coleman Street Suite 101 Fargo Federal Building 657 2nd Avenue N. Grand Forks Federal Building 102 N. 4th Street Minot Federal Building Suite 101 100 1st Street SW Subscribe to filing season
updates or daily tax tips Follow IRS on Twitter
updates or daily tax tips Watch helpful videos on YouTube Sign up for email updates Contact IRS. North Dakota 29
Need assistance? Website—tax.nd.gov Email—Send your questions to individualtax@nd.gov Call Monday – Friday, 8 a.m. to 5 p.m. (Central Time) Toll free (in North Dakota): 1-877-328-7088 In the Bismarck–Mandan area, or from outside North Dakota: For questions: 701-328-1247 For forms: 701-328-1243 If speech or hearing impaired, call Relay North Dakota at 1-800-366-6888 (and ask for 1-877-328-7088) Mail Individual Income Tax Section Office of State Tax Commissioner 600 E. Boulevard Ave. Dept. 127 Bismarck, ND 58505-0599 Fax—Fax us at 1-701-328-1942 Walk-in or appointment service Walk-in or appointment service is available Monday through Friday, from 8:00 a.m. to 5:00 p.m., in our Bismarck office located in the State Capitol Building, 8th floor, at 600 E. Boulevard Avenue. To assure availability and promptness of service, call in advance to make an appointment. Check refund status To check the status of your refund, go to www.tax.nd.gov and select “Refund?” If you direct deposit your refund, first check with your bank to see if it has been deposited into your account. Refunds on electronically filed returns are generally issued within 7 business days or can take up to 6 weeks to process on paper returns. Request copy of return To obtain a copy of your North Dakota individual income tax return, go to www.tax.nd.gov and select “I Am . . .” at top of page. On the drop-down menu, select “Individual.” Then select “Need A Copy Of A Return.” Or submit a written request by mail or fax containing the following: • Your name and current address • Your social security number • Tax year • Description of information requested • Your signature • Daytime telephone number Do you need any forms? Download and print the forms you need from our website at—www.tax.nd.gov Or use this form to order any forms you need. Fill in the circle for each form that you want. You will receive two copies of each item you order. Form ND-EZ, Individual income tax form (Short form) Form ND-1, Individual income tax form (Long form) Schedule ND-1AC, Adoption credit Schedule ND-1CR, Credit for income tax paid to another state or local jurisdiction Schedule ND-1FA, Tax under 3-year averaging method for elected farm income Schedule ND-1NR, Tax calculation for nonresidents and part-year residents Schedule MCP, Contributions to a Maternity Home, Child Placing Agency, Or Pregnancy Help Center Schedule ND-1SA, Statutory adjustments Schedule ND-1TC, Tax credits Schedule ND-1FC, Family member care tax credit Schedule ND-1PG, Planned gift tax credit Schedule ND-1QEC, Qualified endowment fund tax credit Schedule ND-1PSC, Nonprofit private school tax credits for individuals Schedule RZ, Renaissance zone income exemption and tax credits Schedule ME, Credit for wages paid to mobilized employee Form ND-1EXT, Individual extension payment Form ND-1PRV, Paper return payment voucher Schedule ND-1UT, Underpayment or late payment of estimated tax Form 101, Extension of time to file a North Dakota tax return 2024 Form ND-1ES, Estimated income tax— individuals One time (use tax) remittance form [For individuals who buy goods from out-of-state retailers and pay less sales tax than North Dakota charges] Claim for refund - Local sales and use tax paid beyond maximum tax [For individuals who paid local sales or use tax in excess of the maximum due] Complete and mail to: Attn: 2023 Forms Order ND Office of State Tax Commissioner 600 E. Boulevard Ave., Dept 127 Bismarck, ND 58505-0599 Name Address City State ZIP code North Dakota 30