NORTH DAKOTA NORTH DAKOTA

Refund of local sales tax..................Current page Use tax requirement.......................Current page Privacy Act information...................Current page Electronic filing and direct deposit options......... 1 Changes for 2024........................................... 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 2025)............ 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

Balance due (payment options)................... 10 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 tax.nd.gov If you need a form or document mentioned in this booklet, you may obtain it from our website at 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.

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 2024 Tax Table............................................. 20 How to assemble your

North Dakota return.................................. 28 Forms or assistance...................................... 29 Check the status of your refund..................... 29 Request a copy of your return

or other information.................................. 29 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 tax.nd.gov, or you may call us at 701‑328‑1246. 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 tax.nd.gov/LocalTaxRefund. You might be eligible for a refund of local sales tax! 28702/April 2025

North Dakota 1 Ready to give E-file a chance? North Dakota participates in the Internal Revenue Service's (IRS) Federal/State Modernized E-file program. This allows you to file and pay both your federal and North Dakota income tax return at the same time. No matter what method you use to file - tax preparer, software you purchase, or one of the Free File options, here are a few things to know: • Direct Deposit - Use direct deposit for a safe, secure method of receiving your refund. • Return Payments - If you owe money, you can make or schedule a payment when you e-file your return, so you can reap the benefits of filing early while enjoying the flexibility of making the payment on a date of your choosing up to the due date of your return. • Amending a Return - Taxpayers can amend certain returns electronically; check with your tax preparer or software vendor for availability. • Estimated Payments - Taxpayers can schedule estimates when they e-file their return. This information must be included when you submit your return, and your account will be debited on the dates you specify. • Supporting Documents - If you are able, attach PDF copies of supporting documentation (only those items not required to be entered into the program). Doing so may help us process your return without requesting additional information. Use North Dakota Taxpayer Access Point (NDTAP) to see if you are eligible to use Free File: Go to tax.nd.gov/tap Under Individuals, select Individual Income Tax Electronic Filing Options. The American Association of Retired Persons (AARP) Foundation and the IRS offers free tax preparation to help taxpayers with their basic individual income tax returns. Go to our website for more information. ►Check the list of do-it-yourself software on our website to see which vendor provides the product that meets your needs. ►Free File provides taxpayers the opportunity to file their state and federal tax returns electronically. Free File is a public-private partnership between the IRS, states, and many tax software industry leaders who provide services for free. ►Companies may charge a fee to file returns unless you meet the criteria set forth by each vendor to file for free. ►If you file only your federal return electronically, you will need to file your state return on paper. Don't forget to include a printed copy of your federal income tax return. Do it yourself Did You Know? 93% of North Dakota tax filers e-filed their taxes for the 2023 tax year!

2 Changes affecting you and your income tax Developments, updates, and items of interest relating to individual income tax 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, including a substantial first bracket with a 0% rate. Anyone making estimated payments should review the worksheet for Form ND-1ES to determine if the payments should be reduced or discontinued. Filing requirements North Dakota residents, part-year, and full year nonresidents who have a federal filing requirement and receive income sourced in North Dakota must file an income tax return with the Office of State Tax Commissioner. Peace officer retirement benefits exclusion Beginning with tax year 2023, an individual income tax deduction is provided for certain peace officer retirement benefits. An individual is eligible for the deduction if the individual has at least 20 years of combined service as a licensed peace officer or was a licensed peace officer that has been medically certified with a mental or physical disability resulting in the inability to perform their duties. If you have provided documentation to verify your years of service to our office with last year's return, you do not need to provide this documentation again with your 2024 return. For more information, refer to the Licensed Peace Officer Retirement Exclusion guideline found on our website: tax.nd.gov/guidelines. Military pay exclusion Beginning with tax year 2023, an individual income tax deduction is provided for all military pay. Report this exclusion on Form ND-1, line 11. For more information, refer to the Military Service Members guideline found on our website: tax.nd.gov/guidelines. Qualified endowment credit To prevent delays in processing your return, complete Schedule ND-1QEC and attach a copy of the letter you receive from the organization upon receipt of your charitable contribution. If your charitable contribution is to a qualified endowment fund by means of trustee-to-donee transfer of monies from an IRA under IRC § 408(d), to the extent these monies are the basis for the qualified endowment fund tax credit, that amount must be added back into North Dakota taxable income. See Schedule ND-1QEC for more information. Nonprofit private school credit To prevent delays in processing your return, complete Schedule ND-1PSC and attach a copy of the letter you received from the nonprofit private school that substantiates your contribution. Reminders for claiming a credit: • The credit is equal to 50% of the tax for each category of nonprofit private school contributed to, not to exceed $2,500. • If you do not have a tax liability, no credit needs to be calculated. There is no carryover provision. • If the credit is coming from a Schedule K-1, Schedule ND-1PSC needs to be completed and filed with your return. • Payments for tuition or to athletic boosters, PTO, or other groups do not qualify even if they benefit the school in some manner. See Schedule ND-1PSC for more information. Nonresident Alien tax filing Did you know that electronic filing options are available for nonresident alien income tax filing? Have your tax preparer file electronically for faster processing. Changing your return If you need to change your North Dakota return after you file it, you must file an amended return. Reasons for amending your income tax return: • You filed an amended federal income tax return that changed your Federal Adjusted Gross Income (AGI) and/or Federal Taxable Income (FTI). • The IRS adjusted your federal return and issued correspondence showing changes to AGI and/or FTI. See the instructions for how to prepare an amended return on page 8 of this booklet. Online payment options North Dakota offers a variety of online payment options for submitting an estimated tax payment, extension payment, or payment of a balance due on a return. For convenience, security, and reassurance knowing the payment was timely received by our office, you are encouraged to pay online with a free electronic check or a debit or credit card using North Dakota Taxpayer Access Point (ND TAP). To pay online, go to: tax.nd.gov/payment. Consent to obtain Form 1099‑G electronically Our office mails a paper Form 1099‑G, if there was an overpayment on the 2023 Form ND-EZ or Form ND-1 (last year's return), you itemized deductions on Federal Schedule A, and you have not previously consented to receive a Form 1099-G electronically. If you have consented to receive Form 1099-G electronically, a paper 2024 Form 1099-G showing the overpayment amount will not be mailed to you. If this information is needed in order to complete your 2024 federal income tax return, it can be found on our website: tax.nd.gov/individual/form- 1099-g using the 1099-G Lookup Tool. North Dakota

North Dakota 3 Choosing a tax return preparer You are ultimately responsible for the accuracy of your tax return. Here are some tips to consider when selecting a tax return preparer: • Choose a reputable tax professional. Do your research and ask trusted family or friends for recommendations. • Make sure your preparer provides a copy of your tax returns for your records. • Select a preparer based on your needs. Some preparers are open seasonally and others are available year-round. Stay informed 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 tax.nd.gov and select “News Center” at the top of the page. Then select “Email Sign-Up”.

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 2024 tax year and you are required to file a 2024 federal individual income tax return, you must file a 2024 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...............current page  2 Complete your federal return................................... page 7  3 Determine which form to use................................... page 6

Have you considered e-filing your return?................ page 1  4 Go to the applicable instructions—

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

If using Form ND-1............................................. page 11  5 Assemble your completed return............................ page 28  6 Read “Before you file”............................... page 10 or 16  7 File your return on or before April 15, 2025—

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

Need an extension?.............................................. 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 2024 tax year and you are required to file a 2024 federal individual income tax return, you must file a 2024 North Dakota individual income tax return as a full- year resident. This applies regardless of where you were stationed during 2024. 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 2024 North Dakota individual income tax return if both of the following apply: • You are required to file a 2024 federal individual income tax return. • You were a full-year resident of North Dakota for the 2024 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 2024 tax year, you must file a 2024 North Dakota individual income tax return if both of the following apply: • You are required to file a 2024 federal individual income tax return. • You derived gross income from North Dakota sources during the 2024 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 2024 tax year and you are required to file a 2024 federal individual income tax return, you must file a 2024 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 2024 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 2024 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 2024 tax year, you do not have to file a 2024 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 2024 tax year, you do not have to file a 2024 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 2024 tax year, you must file a 2024 North Dakota individual income tax 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. return. 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 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 tax.nd.gov. Part-year resident If you were a part-year resident of North Dakota for the 2024 tax year, you must file a 2024 North Dakota individual income tax return if both of the following apply: • You are required to file a 2024 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 tax.nd.gov. Which form to use If you are required to file a 2024 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 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 2024?.......   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 2024, or did you apply an

overpayment (refund) from your 2023 North Dakota return

as an estimated payment for 2024? (*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. North Dakota 6

When and where to file If you are filing on a calendar year basis, you must file your 2024 North Dakota individual income tax return on or before April 15, 2025. 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 P.O. Box 5621 Bismarck, ND 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 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‑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 2024 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 2024 federal individual income tax return (Form 1040 or 1040-SR) before you complete your 2024 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. Penalty and interest apply to additional tax due on an amended return. North Dakota 7

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. 9. Write "State Only Amended" at the top of Form ND-1 if filing a paper return. Estimated tax requirement (for 2025) You must pay estimated North Dakota income tax for the 2025 tax year if all of the following conditions apply: 1. You are required to pay estimated federal income tax for 2025. 2. Your North Dakota net tax liability for 2024 is $1,000 or more. (If you are not required to file a North Dakota return for 2024, you do not have to pay estimated tax for 2025.) 3. You expect to owe (after subtracting any estimated North Dakota income tax withholding) at least $1,000 in North Dakota income tax for 2025. 4. You expect your North Dakota income tax withholding for 2025 to be less than the smaller of the following:

(a) 90% of your 2025 North Dakota net tax liability. Note: Substitute 66 2/3% if a qualified farmer— see instructions for 2025 Form ND‑1ES.

(b) 100% of your 2024 North Dakota net tax liability. If you moved into North Dakota during 2024 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 2025 tax year must be paid by April 15, June 15, and September 15, 2025, and January 15, 2026. For payment options, go to tax.nd.gov and select “Make A Payment.” If submitting a payment by paper check or money order, you must complete and submit a 2025 Form ND‑1ES payment voucher with the payment. How to file a return for a deceased taxpayer If a final federal income tax return is required to be filed for a decedent for the year of death, a final North Dakota income tax return also must be filed. A court-appointed personal representative is responsible for filing the decedent’s final return, even if there is a surviving spouse. The information from the final federal return is used to complete the final North Dakota return, and the North Dakota return is to be signed in the same manner as required for federal income tax purposes. If there is a personal representative and no surviving spouse, a copy of the court document showing the appointment must be attached to the final return. If there is a surviving spouse and the final return will be filed on a joint basis, a refund will be mailed in both spouses’ names. If there is no surviving spouse and no personal representative has been appointed for the decedent, attach a copy of the death certificate and a copy of one of the following: • Letter of Testamentary. • Letter of Administration. • Affidavit for Collection of Personal Property of Decedent. For assistance, see back cover of booklet. Fill in the circle for “Deceased” and enter the date of death next to the deceased taxpayer’s name on Form ND-EZ or Form ND-1, whichever applies. Disclosure notification Upon written request from the chairman of a North Dakota legislative standing committee or Legislative Management, the law requires the Office of State Tax Commissioner to disclose the amount of any deduction or credit claimed on a tax return. Any other confidential information, such as a taxpayer’s name or social security number, may not be disclosed. North Dakota 8

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 2024 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 2024 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. 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 2024 Form W-2, Form 1099, or North Dakota Schedule K-1. Also enter North Dakota income tax withheld shown on a 2023 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 2024 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 b)—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 c)—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. 2024 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 2024 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. Source of income Code number North Dakota 9

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 tax.nd.gov and select “Make A Payment.” Sample check for direct deposit (line 6) 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 b) (Item c) as part of the account number. If you are filing a paper return and paying the balance due with a paper check or money order, complete a 2024 Form ND‑1PRV payment voucher and enclose it with the payment. However, if you are filing your return electronically, complete and submit a 2024 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 “2024 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 2024 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 2025 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 2025 Form 1099-G will be available on our website in January 2026. For more information, go to our website at 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 2024 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 2025 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 10

2024 Form ND-1 instructions

Before you begin . . .

● Be sure to have a copy of your completed 2024 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 2024 tax year If you were a nonresident of North Dakota for part or all of the 2024 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 2024 federal income tax return (Form 1040 or 1040-SR) on a fiscal year basis, you must file your 2024 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 2024 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 2024 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 2024 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. 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 Source of income Code number North Dakota 11

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 tax.nd.gov. Include a copy of the worksheet. If you claimed the standard deduction on your 2024 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 2024 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 2024, 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 2024, but you did not reside on an Indian reservation for part or all of 2024, 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 12

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 2024 Schedule D (Form 1040), line 15. If zero or less, stop here; no exclusion is allowed 1 _____________ 2. Enter amount from 2024 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 - 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. Line 11 - 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 a copy of Form W-2 showing the military pay. If you included wages as a Dual Status Technician on Line 11, include a copy of Standard Form 50 (SF-50), Notification of Personnel Action. If you included income on Line 10 for federal active duty pay under the Servicemember Civil Relief Act, do not include that income on line 11. 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 reported 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 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. 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. Retirement benefits received for federal civil service employment as a dual status military technician under Title 32 or Title 10 are also eligible for this deduction. Include a copy of Form 1099-R. 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 13

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 $78,836?

 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 $46,275?

 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 27......................................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 27......................................9 __________ 10. Calculate the tax on the amount on line 1

using the Married filing jointly tax rate

schedule on page 27................................ 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 __________ 14,600.00 303.00 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 2024, 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 14

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 b) (Item c) 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 jurisdiction 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 $78,836; • 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 $46,275. 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 2024 Form W-2, Form 1099, or North Dakota Schedule K-1. Also enter North Dakota income tax withholding shown on a 2023 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 2024 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 2024 Form ND‑1ES or Form ND-1EXT. Also enter the amount of an overpayment on your 2023 North Dakota income tax return that you elected to leave on deposit as an estimated payment for 2024. 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 2025 If you have an overpayment on line 29, you may elect to apply part or all of it as an estimated payment toward your 2025 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 b)—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 c)—Enter the account number. It may have up to 17 digits (both letters and numbers). Include hyphens, but omit special symbols. North Dakota 15

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 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 2024 Form ND‑1PRV payment voucher and enclose it with the payment. However, if you are filing your return electronically, complete and submit a 2024 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 “2024 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 2024, 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 2024 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 2024 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 2025 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 2025 Form 1099-G will be available on our website in January 2026. For more information, go to our website at 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 2024 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 2025 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 16

North Dakota 17 NORTH DAKOTA FOREST SERVICE 307 1st Street East Bottineau, ND 58318-110 701-228-5422 www.ndsu.edu/ndfs Each of us has the ability to play an important role in the overall health and well-being of our forest resources. By making a donation to the Trees for North Dakota Trust Fund, our collective efforts can make incredible contributions to the quality of life in North Dakota for all who live and visit here. The Community Family Forest grant program, funded by private donations to the Trees for North Dakota Trust Fund, helps communities diversify their forest resources by planting a variety of trees adapted to North Dakota's climate. Please consider donating today. To contribute to the Trees for North Dakota Trust Fund, consult your tax preparer or enter a voluntary contribution on the current North Dakota Individual Income Tax return (see below): Form ND-EZ: Refund return (Line 5)/ Tax due (Line8) Form ND-1: Refund return (Line 31)/ Tax due (Line 35) For more information regarding the North Dakota Forest Service or the Trees for North Dakota Trust Fund, please visit www.ndsu.edu/ndfs. The mission of the NDSU-North Dakota Forest Service is to care for, protect, and improve forest and natural resources to enhance the quality of life for present and future generations.

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 North Dakota 18

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

92,250

92,300

880

263

1,032

567

92,300

92,350

881

264

1,033

568

92,350

92,400

882

265

1,034

569

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

38,950

0

0

0

0

41,650

41,700

0

0

45

0

44,400

44,450

0

0

98

0

38,950

39,000

0

0

0

0

41,700

41,750

0

0

46

0

44,450

44,500

0

0

99

0

39,000

39,050

0

0

0

0

41,750

41,800

0

0

47

0

44,500

44,550

0

0

100

0

39,050

39,100

0

0

0

0

41,800

41,850

0

0

48

0

44,550

44,600

0

0

101

0

39,100

39,150

0

0

0

0

41,850

41,900

0

0

49

0

44,600

44,650

0

0

102

0

39,150

39,200

0

0

0

0

41,900

41,950

0

0

50

0

44,650

44,700

0

0

103

0

39,200

39,250

0

0

0

0

41,950

42,000

0

0

51

0

44,700

44,750

0

0

104

0

39,250

39,300

0

0

0

0

42,000

42,050

0

0

52

0

44,750

44,800

0

0

105

0

39,300

39,350

0

0

0

0

42,050

42,100

0

0

53

0

44,800

44,850

0

0

106

0

39,350

39,400

0

0

0

0

42,100

42,150

0

0

54

0

44,850

44,900

0

0

107

0

39,400

39,450

0

0

1

0

42,150

42,200

0

0

55

0

44,900

44,950

0

0

108

0

39,450

39,500

0

0

2

0

42,200

42,250

0

0

56

0

44,950

45,000

0

0

109

0

39,500

39,550

0

0

3

0

42,250

42,300

0

0

57

0

39,550

39,600

0

0

4

0

42,300

42,350

0

0

58

0

39,600

39,650

0

0

5

0

42,350

42,400

0

0

59

0

39,650

39,700

0

0

6

0

42,400

42,450

0

0

59

0

45,000

45,050

0

0

110

0

39,700

39,750

0

0

7

0

42,450

42,500

0

0

60

0

45,050

45,100

0

0

111

0

39,750

39,800

0

0

8

0

42,500

42,550

0

0

61

0

45,100

45,150

0

0

112

0

39,800

39,850

0

0

9

0

42,550

42,600

0

0

62

0

45,150

45,200

0

0

113

0

39,850

39,900

0

0

10

0

42,600

42,650

0

0

63

0

45,200

45,250

0

0

114

0

39,900

39,950

0

0

11

0

42,650

42,700

0

0

64

0

45,250

45,300

0

0

115

0

39,950

40,000

0

0

12

0

42,700

42,750

0

0

65

0

45,300

45,350

0

0

116

0

40,000

40,050

0

0

13

0

42,750

42,800

0

0

66

0

45,350

45,400

0

0

117

0

40,050

40,100

0

0

14

0

42,800

42,850

0

0

67

0

45,400

45,450

0

0

118

0

40,100

40,150

0

0

15

0

42,850

42,900

0

0

68

0

45,450

45,500

0

0

119

0

40,150

40,200

0

0

16

0

42,900

42,950

0

0

69

0

45,500

45,550

0

0

120

0

40,200

40,250

0

0

17

0

42,950

43,000

0

0

70

0

45,550

45,600

0

0

121

0

40,250

40,300

0

0

18

0

45,600

45,650

0

0

122

0

40,300

40,350

0

0

19

0

45,650

45,700

0

0

123

0

40,350

40,400

0

0

20

0

45,700

45,750

0

0

124

0

40,400

40,450

0

0

20

0

43,000

43,050

0

0

71

0

45,750

45,800

0

0

125

0

40,450

40,500

0

0

21

0

43,050

43,100

0

0

72

0

45,800

45,850

0

0

126

0

40,500

40,550

0

0

22

0

43,100

43,150

0

0

73

0

45,850

45,900

0

0

127

0

40,550

40,600

0

0

23

0

43,150

43,200

0

0

74

0

45,900

45,950

0

0

128

0

40,600

40,650

0

0

24

0

43,200

43,250

0

0

75

0

45,950

46,000

0

0

129

0

40,650

40,700

0

0

25

0

43,250

43,300

0

0

76

0

40,700

40,750

0

0

26

0

43,300

43,350

0

0

77

0

40,750

40,800

0

0

27

0

43,350

43,400

0

0

78

0

40,800

40,850

0

0

28

0

43,400

43,450

0

0

79

0

46,000

46,050

0

0

130

0

40,850

40,900

0

0

29

0

43,450

43,500

0

0

80

0

46,050

46,100

0

0

131

0

40,900

40,950

0

0

30

0

43,500

43,550

0

0

81

0

46,100

46,150

0

0

132

0

40,950

41,000

0

0

31

0

43,550

43,600

0

0

82

0

46,150

46,200

0

0

133

0

43,600

43,650

0

0

83

0

46,200

46,250

0

0

134

0

43,650

43,700

0

0

84

0

46,250

46,300

0

0

135

0

43,700

43,750

0

0

85

0

46,300

46,350

0

0

136

0

41,000

41,050

0

0

32

0

43,750

43,800

0

0

86

0

46,350

46,400

0

0

137

0

41,050

41,100

0

0

33

0

43,800

43,850

0

0

87

0

46,400

46,450

0

0

137

0

41,100

41,150

0

0

34

0

43,850

43,900

0

0

88

0

46,450

46,500

0

0

138

0

41,150

41,200

0

0

35

0

43,900

43,950

0

0

89

0

46,500

46,550

0

0

139

0

41,200

41,250

0

0

36

0

43,950

44,000

0

0

90

0

46,550

46,600

0

0

140

0

41,250

41,300

0

0

37

0

44,000

44,050

0

0

91

0

46,600

46,650

0

0

141

0

41,300

41,350

0

0

38

0

44,050

44,100

0

0

92

0

46,650

46,700

0

0

142

0

41,350

41,400

0

0

39

0

44,100

44,150

0

0

93

0

46,700

46,750

0

0

143

0

41,400

41,450

0

0

40

0

44,150

44,200

0

0

94

0

46,750

46,800

0

0

144

0

41,450

41,500

0

0

41

0

44,200

44,250

0

0

95

0

46,800

46,850

0

0

145

0

41,500

41,550

0

0

42

0

44,250

44,300

0

0

96

0

46,850

46,900

0

0

146

0

41,550

41,600

0

0

43

0

44,300

44,350

0

0

97

0

46,900

46,950

0

0

147

0

41,600

41,650

0

0

44

0

44,350

44,400

0

0

98

0

46,950

47,000

0

0

148

0

Example. Taxpayers are residents of North Dakota and are married filing jointly. Their North Dakota taxable income is $92,325. Find "$92,300 - $92,350" in the ND taxable income column. Read across to the amount shown in the "Married filing jointly" column. Their tax is $264. Part- or full-year nonresident. If either or both spouses were part- or full-year nonresidents of North Dakota, they must enter the $264 on Schedule ND-1NR, line 22, to calculate their tax. 2024 Tax Table If your ND taxable income is— If your ND taxable income is— And your filing status is— *If a Qualifying surviving spouse, use the Married filing jointly column. Example Your tax is- Your tax is- Your tax is- Your tax is- And your filing status is— And your filing status is— At least But less than Single Married filing jointly * Married filing sepa- rately Head of house- hold If your ND taxable income is— 45,000 43,000 41,000 46,000 North Dakota 20

2024 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 47,000

47,050

0 0

149

0

50,000

50,050

56

0

208

0

53,000

53,050

115

0

266

0

47,050

47,100

0 0

150

0

50,050

50,100

57

0

209

0

53,050

53,100

116

0

267

0

47,100

47,150

0 0

151

0

50,100

50,150

58

0

210

0

53,100

53,150

117

0

268

0

47,150

47,200

0 0

152

0

50,150

50,200

59

0

211

0

53,150

53,200

117

0

269

0

47,200

47,250

1

0

153

0

50,200

50,250

60

0

212

0

53,200

53,250

118

0

270

0

47,250

47,300

2

0

154

0

50,250

50,300

61

0

213

0

53,250

53,300

119

0

271

0

47,300

47,350

3

0

155

0

50,300

50,350

62

0

214

0

53,300

53,350

120

0

272

0

47,350

47,400

4

0

156

0

50,350

50,400

63

0

215

0

53,350

53,400

121

0

273

0

47,400

47,450

5

0

157

0

50,400

50,450

64

0

215

0

53,400

53,450

122

0

274

0

47,450

47,500

6

0

158

0

50,450

50,500

65

0

216

0

53,450

53,500

123

0

275

0

47,500

47,550

7

0

159

0

50,500

50,550

66

0

217

0

53,500

53,550

124

0

276

0

47,550

47,600

8

0

160

0

50,550

50,600

67

0

218

0

53,550

53,600

125

0

277

0

47,600

47,650

9

0

161

0

50,600

50,650

68

0

219

0

53,600

53,650

126

0

278

0

47,650

47,700

10

0

162

0

50,650

50,700

69

0

220

0

53,650

53,700

127

0

279

0

47,700

47,750

11

0

163

0

50,700

50,750

70

0

221

0

53,700

53,750

128

0

280

0

47,750

47,800

12

0

164

0

50,750

50,800

71

0

222

0

53,750

53,800

129

0

281

0

47,800

47,850

13

0

165

0

50,800

50,850

72

0

223

0

53,800

53,850

130

0

282

0

47,850

47,900

14

0

166

0

50,850

50,900

73

0

224

0

53,850

53,900

131

0

283

0

47,900

47,950

15

0

167

0

50,900

50,950

74

0

225

0

53,900

53,950

132

0

284

0

47,950

48,000

16

0

168

0

50,950

51,000

75

0

226

0

53,950

54,000

133

0

285

0

48,000

48,050

17

0

169

0

51,000

51,050

76

0

227

0

54,000

54,050

134

0

286

0

48,050

48,100

18

0

170

0

51,050

51,100

77

0

228

0

54,050

54,100

135

0

287

0

48,100

48,150

19

0

171

0

51,100

51,150

78

0

229

0

54,100

54,150

136

0

288

0

48,150

48,200

20

0

172

0

51,150

51,200

78

0

230

0

54,150

54,200

137

0

289

0

48,200

48,250

21

0

173

0

51,200

51,250

79

0

231

0

54,200

54,250

138

0

290

0

48,250

48,300

22

0

174

0

51,250

51,300

80

0

232

0

54,250

54,300

139

0

291

0

48,300

48,350

23

0

175

0

51,300

51,350

81

0

233

0

54,300

54,350

140

0

292

0

48,350

48,400

24

0

176

0

51,350

51,400

82

0

234

0

54,350

54,400

141

0

293

0

48,400

48,450

25

0

176

0

51,400

51,450

83

0

235

0

54,400

54,450

142

0

293

0

48,450

48,500

26

0

177

0

51,450

51,500

84

0

236

0

54,450

54,500

143

0

294

0

48,500

48,550

27

0

178

0

51,500

51,550

85

0

237

0

54,500

54,550

144

0

295

0

48,550

48,600

28

0

179

0

51,550

51,600

86

0

238

0

54,550

54,600

145

0

296

0

48,600

48,650

29

0

180

0

51,600

51,650

87

0

239

0

54,600

54,650

146

0

297

0

48,650

48,700

30

0

181

0

51,650

51,700

88

0

240

0

54,650

54,700

147

0

298

0

48,700

48,750

31

0

182

0

51,700

51,750

89

0

241

0

54,700

54,750

148

0

299

0

48,750

48,800

32

0

183

0

51,750

51,800

90

0

242

0

54,750

54,800

149

0

300

0

48,800

48,850

33

0

184

0

51,800

51,850

91

0

243

0

54,800

54,850

150

0

301

0

48,850

48,900

34

0

185

0

51,850

51,900

92

0

244

0

54,850

54,900

151

0

302

0

48,900

48,950

35

0

186

0

51,900

51,950

93

0

245

0

54,900

54,950

152

0

303

0

48,950

49,000

36

0

187

0

51,950

52,000

94

0

246

0

54,950

55,000

153

0

304

0

49,000

49,050

37

0

188

0

52,000

52,050

95

0

247

0

55,000

55,050

154

0

305

0

49,050

49,100

38

0

189

0

52,050

52,100

96

0

248

0

55,050

55,100

155

0

306

0

49,100

49,150

39

0

190

0

52,100

52,150

97

0

249

0

55,100

55,150

156

0

307

0

49,150

49,200

39

0

191

0

52,150

52,200

98

0

250

0

55,150

55,200

156

0

308

0

49,200

49,250

40

0

192

0

52,200

52,250

99

0

251

0

55,200

55,250

157

0

309

0

49,250

49,300

41

0

193

0

52,250

52,300

100

0

252

0

55,250

55,300

158

0

310

0

49,300

49,350

42

0

194

0

52,300

52,350

101

0

253

0

55,300

55,350

159

0

311

0

49,350

49,400

43

0

195

0

52,350

52,400

102

0

254

0

55,350

55,400

160

0

312

0

49,400

49,450

44

0

196

0

52,400

52,450

103

0

254

0

55,400

55,450

161

0

313

0

49,450

49,500

45

0

197

0

52,450

52,500

104

0

255

0

55,450

55,500

162

0

314

0

49,500

49,550

46

0

198

0

52,500

52,550

105

0

256

0

55,500

55,550

163

0

315

0

49,550

49,600

47

0

199

0

52,550

52,600

106

0

257

0

55,550

55,600

164

0

316

0

49,600

49,650

48

0

200

0

52,600

52,650

107

0

258

0

55,600

55,650

165

0

317

0

49,650

49,700

49

0

201

0

52,650

52,700

108

0

259

0

55,650

55,700

166

0

318

0

49,700

49,750

50

0

202

0

52,700

52,750

109

0

260

0

55,700

55,750

167

0

319

0

49,750

49,800

51

0

203

0

52,750

52,800

110

0

261

0

55,750

55,800

168

0

320

0

49,800

49,850

52

0

204

0

52,800

52,850

111

0

262

0

55,800

55,850

169

0

321

0

49,850

49,900

53

0

205

0

52,850

52,900

112

0

263

0

55,850

55,900

170

0

322

0

49,900

49,950

54

0

206

0

52,900

52,950

113

0

264

0

55,900

55,950

171

0

323

0

49,950

50,000

55

0

207

0

52,950

53,000

114

0

265

0

55,950

56,000

172

0

324

0

Tax Table—Continued 48,000 51,000 52,000 55,000 *If a Qualifying surviving spouse, use the Married filing jointly column. 54,000 49,000 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— 47,000 50,000 53,000 Your tax is- Your tax is- Your tax is- North Dakota 21

2024 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 56,000

56,050

173

0

325

0

59,000

59,050

232

0

383

0

62,000

62,050

290

0

442

0 56,050

56,100

174

0

326

0

59,050

59,100

233

0

384

0

62,050

62,100

291

0

443

0 56,100

56,150

175

0

327

0

59,100

59,150

234

0

385

0

62,100

62,150

292

0

444

0 56,150

56,200

176

0

328

0

59,150

59,200

234

0

386

0

62,150

62,200

293

0

445

0 56,200

56,250

177

0

329

0

59,200

59,250

235

0

387

0

62,200

62,250

294

0

446

0 56,250

56,300

178

0

330

0

59,250

59,300

236

0

388

0

62,250

62,300

295

0

447

0 56,300

56,350

179

0

331

0

59,300

59,350

237

0

389

0

62,300

62,350

296

0

448

0 56,350

56,400

180

0

332

0

59,350

59,400

238

0

390

0

62,350

62,400

297

0

449

0 56,400

56,450

181

0

332

0

59,400

59,450

239

0

391

0

62,400

62,450

298

0

449

0 56,450

56,500

182

0

333

0

59,450

59,500

240

0

392

0

62,450

62,500

299

0

450

0 56,500

56,550

183

0

334

0

59,500

59,550

241

0

393

0

62,500

62,550

300

0

451

0 56,550

56,600

184

0

335

0

59,550

59,600

242

0

394

0

62,550

62,600

301

0

452

0 56,600

56,650

185

0

336

0

59,600

59,650

243

0

395

0

62,600

62,650

302

0

453

0 56,650

56,700

186

0

337

0

59,650

59,700

244

0

396

0

62,650

62,700

303

0

454

0 56,700

56,750

187

0

338

0

59,700

59,750

245

0

397

0

62,700

62,750

304

0

455

0 56,750

56,800

188

0

339

0

59,750

59,800

246

0

398

0

62,750

62,800

305

0

456

0 56,800

56,850

189

0

340

0

59,800

59,850

247

0

399

0

62,800

62,850

306

0

457

0 56,850

56,900

190

0

341

0

59,850

59,900

248

0

400

0

62,850

62,900

307

0

458

0 56,900

56,950

191

0

342

0

59,900

59,950

249

0

401

0

62,900

62,950

308

0

459

0 56,950

57,000

192

0

343

0

59,950

60,000

250

0

402

0

62,950

63,000

309

0

460

0 57,000

57,050

193

0

344

0

60,000

60,050

251

0

403

0

63,000

63,050

310

0

461

0 57,050

57,100

194

0

345

0

60,050

60,100

252

0

404

0

63,050

63,100

311

0

462

0 57,100

57,150

195

0

346

0

60,100

60,150

253

0

405

0

63,100

63,150

312

0

463

0 57,150

57,200

195

0

347

0

60,150

60,200

254

0

406

0

63,150

63,200

312

0

464

0 57,200

57,250

196

0

348

0

60,200

60,250

255

0

407

0

63,200

63,250

313

0

465

1

57,250

57,300

197

0

349

0

60,250

60,300

256

0

408

0

63,250

63,300

314

0

466

2

57,300

57,350

198

0

350

0

60,300

60,350

257

0

409

0

63,300

63,350

315