Form ND-1 — Individual Income Tax Return

# preamble

(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 4. a. Total additions. Add lines 2 and 3 4a (AO) 1313. 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) 1515. 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) ExtensionE. 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)  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. Ov erpayment - 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. A mount 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 (SZ) 33 (SO) 37 (SR) 32 31. Voluntary contribution(s): Veterans' Postwar Trust Fund Enter total 31 (SG) 29 (AJ) 28 (S&) 27 (SF) 26 (SE) 25 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. V oluntar y contribution(s): Veterans' Postwar Trust Fund Enter total 35 (AT) c. Account Numberb. Routing Number Checking Savings a. Type Of Account 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 OnlyYour Signature Date Telephone Number Spouse's Signature Paid Preparer Signature PTIN Date Telephone NumberPrint 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 ov erpayment, 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