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(AB) 16 (S5) 8 1. Single 2. Married filing jointly 3. Married filing separately 4. Head of household 5. Qualifying surviving 5. Interest from U.S. obligations b. Federal taxable income from Form 1040 or 1040-SR, line 15. If zero, see instructions A. Filing status used on federal return: (Fill in only one) B. School district code: (See instructions) C. Income source code: (See instructions) 1. a. Federal adjusted gross income from Form 1040 or 1040-SR, line 11. If zero, enter zero 2. Planned gift or endowment tax credit adjustment to income 3. Total other additions. (Attach Schedule ND-1SA) 6. Net long-term capital gain exclusion (From worksheet in instructions) 7. Exempt income of an eligible Native American 8. Benefits received from U.S. Railroad Retirement Board 10. Nonresident only: Servicemembers Civil Relief Act adjustment (Attach Form W-2) 16. Total other subtractions (Attach Schedule ND-1SA) 18. If less than zero, enter 0 Additions Subtractions Your First Name and Middle Initial If Joint Return, Spouse's First Name and MI Current Mailing Address City State ZIP Code 11. Military pay exclusion (Attach Form W-2) 12. North Dakota College SAVE account deduction 17. Total subtractions. Add lines 5 through 16 Deceased Amended: General Amended: Federal NOL (SX) 1a Your Social Security Number Spouse's Social Security Number / / F. MN/MT Reciprocity (See instructions) (SS) 1b (NK) 2 (AV) 3 (SN) 5 (S4) 7 (AX) 11 (NJ) 10 (AA) 12 (ND)18 Apt Number 17 4. a. Total additions. Add lines 2 and 3 4a (AO) 13 13. Qualified dividend exclusion If a fiscal year filer, enter fiscal year end: (See instructions) (NC) 6 Date Of Death Attach a copy of your entire 2025 federal income tax return Attach W-2s, 1099s, and/or ND Sch. K-1s showing ND income tax withholding State Deceased 14. Military retirement benefit exclusion (Attach Form 1099-R) (AQ) 14 (AR) 15 15. Social security benefit exclusion (See instructions) Date Of Death b. Add lines 1b and 4a 4b D. Fill in if applicable: (See instructions) INDIVIDUAL INCOME TAX RETURN OFFICE OF STATE TAX COMMISSIONER SFN 28702 (12-2025) Form ND-1 2025 Extension E. Fill in if applicable: (See instr.) spouse (AW) 9 9. Licensed peace officer retirement benefit exclusion (See instructions) Last name Last name INDIVIDUAL INCOME TAX RETURN OFFICE OF STATE TAX COMMISSIONER SFN 28702 (12-2025) Form ND-1 2025 If a fiscal year filer, enter fiscal year end: (See instructions) Your First Name and Middle Initial Last Name Deceased Date of Death Your Social Security Number If Joint Return, Spouse’s First Name and MI Last Name Deceased Date of Death Spouse’s Social Security Number Current Mailing Address Apt Number D. Fill in if applicable: Amended: General (See instructions) Amended: Federal NOL City State ZIP Code E. Fill in if applicable: (See instr.) Extension A. Filing status used on federal return: (Fill in only one) B. School district code: C. Income source code: (See instructions) (See instructions) F. MN/MT Reciprocity (See instructions) State 1. a. Federal adjusted gross income from Form 1040 or 1040-SR, line 11a. If zero, enter 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (SX) 1a ___________________ b. Federal taxable income from Form 1040 or 1040-SR, line 15. If zero, see instructions _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (SS) 1b ___________________ Additions 2. Planned gift or endowment tax credit adjustment to income (NK) 2 _ _________________ 3. Total other additions. (Attach Schedule ND-1SA)_ _ _ _ _ _ _ _ (AV) 3 ___________________ 4. a. Total additions. Add lines 2 and 3 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 4a ___________________ b. Add lines 1b and 4a _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 4b ___________________ Subtractions 5. Interest from U.S. obligations _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (SN) 5 __________________ 6. Net long-term capital gain exclusion (From worksheet in instructions) _ _ _ _ _ _ _ _ _ _ _ _ _ _ (NC) 6 __________________ 7. Exempt income of an eligible Native American _ _ _ _ _ _ _ _ _ (S4) 7 _ _________________ 8. Benefits received from U.S. Railroad Retirement Board _ _ _ _ (S5) 8 __________________ 9. Licensed peace officer retirement benefit exclusion (See instructions) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (AW) 9 __________________ 10. Nonresident only: Servicemembers Civil Relief Act adjustment (Attach Form W-2) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (NJ) 10 __________________ 11. Military pay exclusion (Attach Form W-2) _ _ _ _ _ _ _ _ _ _ _ (AX) 11 __________________ 12. North Dakota College SAVE account deduction_ _ _ _ _ _ _ _ _ (AA) 12 __________________ 13. Qualified dividend exclusion _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (AO) 13__________________ 14. Military retirement benefit exclusion (Attach Form 1099-R) _ _ _ (AQ) 14 _ ________________ 15. Social security benefit exclusion (See instructions) _ _ _ _ _ _ (AR) 15 __________________ 16. Total other subtractions (Attach Schedule ND-1SA) _ _ _ _ _ (AB) 16 __________________ 17. Total subtractions. Add lines 5 through 16 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 17 ___________________ 18. North Dakota taxable income. Subtract line 17 from line 4b. If less than zero, enter 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (ND) 18 ___________________ spouse Attach a copy of your entire 2025 federal income tax return Attach W-2s, 1099s, and/or ND Sch. K-1s showing ND income tax withholding 1. Single 4. Head of household 2. Married filing jointly 5. Qualifying surviving 3. Married filing separately
(AE) 23 (SQ) 30 (AK) (AL) 2025 Form ND-1 SFN 28702 (12-2025), Page 2 21. Credit for income tax paid to another state or local jurisdiction in that state (Attach Schedule ND-1CR) 22. Marriage penalty credit for joint filers (See worksheet in instr.) 24. Total credits. Add lines 21 through 23 25. Net tax liability. Subtract line 24 from line 20. If less than zero, enter 0 26. North Dakota income tax withheld from wages and other payments (Attach Forms W-2, 1099, and/or ND Sch. K-1) 27. Estimated tax paid on 2025 Forms ND-1ES and ND-1EXT plus an overpayment, if any, applied from your 2024 return 28. Total payments. Add lines 26 and 27 29. Overpayment - If line 28 is MORE than line 25, subtract line 25 from line 28; otherwise, go to line 33. If less than $5.00, enter 0 30. Amount of line 29 that you want applied to your 2026 estimated tax 32. Refund. Subtract lines 30 and 31 from line 29. If less than $5.00, enter 0 33. Tax due - If line 28 is LESS than line 25, subtract line 28 from line 25. If less than $5.00, enter 0 36. Balance due. Add lines 33, 34, 35, and, if applicable, line 37. Pay to: ND Office of State Tax Commissioner 37. Interest on underpaid estimated tax from Schedule ND-1UT To direct deposit your refund, complete items a, b, and c. (See instructions) Refund Tax Due Tax paid Other credits 34. Penalty Interest Enter total (SD) 21 (AC) 22 34 (SZ) 33 (SO) 37 36 (SR) 32 31. Voluntary contribution(s): Veterans' Postwar Trust Fund Enter total 31 (SG) 29 (AJ) 28 (S&) 27 (SF) 26 (SE) 25 24 23. Total other credits (Attach Schedule ND-1TC) I declare that this return is correct and complete to the best of my knowledge and belief. * Privacy Act - See inside front cover of booklet. Mail to: Office of State Tax Commissioner, PO Box 5621, Bismarck, ND 58506-5621 (AS) 35. Voluntary contribution(s): Veterans' Postwar Trust Fund Enter total 35 (AT) c. Account Number b. Routing Number Checking Savings a. Type Of Account 19 20. Tax - If full-year resident, enter tax on amount on line 19 from Tax Table in instructions. If full-year nonresident or part-year resident, enter tax from Schedule ND-1NR, line 23. All filers: If you have farm income or sold a research credit, see instructions Watchable Wildlife Fund (SP) Trees For ND Trust Fund (SY) Watchable Wildlife Fund (SU) 1099-G consent-I agree to obtain Form 1099-G electronically at www.tax.nd.gov. Disclosure authorization-I authorize the ND Office of State Tax Commissioner to discuss this return with the paid preparer identified below. Fill in the circles that apply: (See page 16 of instructions) IIT This Space Is For Tax Department Use Only Your Signature Date Telephone Number Spouse's Signature Paid Preparer Signature PTIN Date Telephone Number Print Name Of Paid Preparer Signature Date Telephone Number Trees For ND Trust Fund (SW) 19. Enter your North Dakota taxable income from line 18 of page 1 (SB) 20 2025 Form ND-1 SFN 28702 (12-2025), Page 2 19. Enter your North Dakota taxable income from line 18 of page 1 _ _ _ _ _ _ _ _ _ _ _ _ _ _ 19 ____________________ 20. Tax - If full-year resident, enter tax on amount on line 19 from Tax Table in instructions. If full-year nonresident or part-year resident, enter tax from Schedule ND-1NR, line 23. All filers: If you have farm income or sold a research credit, see instructions_ _ _ _ _ _ _ _ _ (SB) 20 ____________________ Other credits 21. Credit for income tax paid to another state or local jurisdiction in that state (Attach Schedule ND-1CR) _ _ _ _ _ _ _ _ _ _ _ (SD) 21 _ _________________ 22. Marriage penalty credit for joint filers (See worksheet in instr.) (AC) 22 _ _________________ 23. Total other credits (Attach Schedule ND-1TC) _ _ _ _ _ _ _ _ (AE) 23 _ _________________ 24. Total credits. Add lines 21 through 23 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 24 ____________________ 25. Net tax liability. Subtract line 24 from line 20. If less than zero, enter 0 _ _ _ _ _ _ _ _ (SE) 25 ____________________ Tax paid 26. North Dakota income tax withheld from wages and other payments (Attach Forms W-2, 1099, and/or ND Sch. K-1) (SF) 26 ____________________ 27. Estimated tax paid on 2025 Forms ND-1ES and ND-1EXT plus an overpayment, if any, applied from your 2024 return (S&) 27 ____________________ 28. Total payments. Add lines 26 and 27 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (AJ) 28 ____________________ Refund 29. Overpayment - If line 28 is MORE than line 25, subtract line 25 from line 28; otherwise, go to line 33. If less than $5.00, enter 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (SG) 29 ____________________ 30. Amount of line 29 that you want applied to your 2026 estimated tax _ _ _ _ _ _ _ _ _ _ _ _ _ (SQ) 30 ____________________ 31. Voluntary contribution(s): Veterans’ Postwar Trust Fund (AS) ____________ Watchable Wildlife Fund (SP) _ _________ Trees for ND Trust Fund (SW) ___________ total 31 ____________________ 32. Refund. Subtract lines 30 and 31 from line 29. If less than $5.00, enter 0_ _ _ _ _ _ _ _ _ (SR) 32 ____________________ To direct deposit your refund, complete items a, b, and c. (See instructions) Tax Due 33. Tax due - If line 28 is LESS than line 25, subtract line 28 from line 25. If less than $5.00, enter 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (SZ) 33 ____________________ 34. Penalty (AK) ________________ Interest (AL) ________________ Enter total _ _ _ 34 _ ___________________ 35. Voluntary contribution(s): Veterans’ Postwar Trust Fund (AT) _ _________ Watchable Wildlife Fund (SU) _________ Trees for ND Trust Fund (SY) _ _________ total 35 _ ___________________ 36. Balance due. Add lines 33, 34, 35 and, if applicable, line 37. Pay to: ND Office of State Tax Commissioner _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 36 ____________________ 37. Interest on underpaid estimated tax from Schedule ND-1UT _ (SO) 37 _ ________________ Fill in the circles that apply: 1099-G consent-I agree to obtain Form 1099-G electronically at www.tax.nd.gov. (See page 16 of instructions) Disclosure authorization-I authorize the ND Office of State Tax Commissioner to discuss this return with the paid preparer identified below. I declare that this return is correct and complete to the best of my knowledge and belief. * Privacy Act - See inside front cover of booklet. Enter a. Type of Account b. Routing Number c. Account Number Checking Savings Enter Your Signature Date Telephone Number Spouse’s Signature Date Telephone Number Paid Preparer Signature PTIN Date Print Name of Paid Preparer Signature Telephone Number Mail to: Office of State Tax Commissioner, PO Box 5621, Bismarck, ND 58506-5621 This Space is for Tax Department Use Only IIT