Income taxes are due on April 15th for residents of North Dakota.
• Lists basic North Dakota state tax information
• Links to the major North Dakota income tax forms
• Shows you how you can save time and money by e-filing
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Tax Rate Range: Low - 2.1%; High - 5.54% Income Brackets*: Lowest - $29,700; Highest - $326,450 Number of Brackets: 5 Personal Exemptions**: Single - $3,300; Married - $6,600; Dependents - $3,300 Standard Deduction: Federal Amount Medical/Dental Deduction: Full Federal Income Tax Deduction: None
*Rates reported are for short form filers. Long form filers rates range from 2.67% for income under $3,000 to 12% over $50,000.
Filing your North Dakota state income tax return
When filing your return, the filing status must be the same as on your federal income tax return. The only exception is a married couple filing joint for federal where the two spouses have different states of residency. In these cases you must also complete Schedule SF.
If you are a North Dakota resident, income from all sources is taxable regardless of it being earned or sourced from another state. This includes retirement income.
In North Dakota, capital gains are taxed at the same rate as the rest of your income.
As a nonresident of North Dakota with an earned income from a North Dakota source, you must file a North Dakota tax return of you meet the income requirement to file a federal return.
North Dakota offers several tax credits, some of which are dependent upon your residency and the tax return form you file.The common tax credits available on form ND-1 are:
• income tax to another state • long-term care expenses • historic property preservation • unused federal credit from previous year
Form ND-2 offers more credits, but these extra credits are quite particular. For instance, credit for installing geothermal or solar device on property. Check the North Dakota Department of Revenue website for a complete list of these credits.