Form ND-1 — Individual Income Tax Return

# INDIVIDUAL INCOME TAX RETURN

# OFFICE OF STATE TAX COMMISSIONER

SFN 28702 (12-2025)
SFN 28702 (12-2025)
 If a fiscal year filer, enter

 If a fiscal year filer, enter / / fiscal year end: (See instructions) fiscal year end: (See instructions)

Your First Name and Middle Initial Last Name

Your First Name and Middle Initial Last name

If Joint Return, Spouse's First Name and MI Last Name

If Joint Return, Spouse's First Name and MI Last name

Current Mailing Address Apt Number

Current Mailing Address Apt Number

City State ZIP Code

City State ZIP Code

# A. Filing status used 1. Single

1. Head of household
2. Head of household on federal return: on federal return:
3. Married filing jointly 5. Qualifying surviving
4. Married filing jointly 5. Qualifying surviving

(Fill in only one)
(Fill in only one) spouse spouse

1. Married filing separately
2. Married filing separately

C. Income source code:
B. School district code: C. Income source code:
B. School district code:
(See instructions)
(See instructions)
(See instructions) (See instructions)
1. a. Federal adjusted gross income from Form 1040 or 1040-SR, line 11a.

1. a. Federal adjusted gross income from Form 1040 or 1040-SR, line 11.

Deceased Date of Death Your Social Security Number

Deceased Date Of Death Your Social Security Number

Deceased Date of Death Spouse's Social Security Number

Spouse's Social Security Number

Date Of Death
Deceased
D. Fill in if applicable: Amended: General

Amended: General
D. Fill in if applicable:
(See instructions) Amended: Federal NOL (See instructions) Amended: Federal NOL
E. Fill in if applicable: (See instr.) Extension
E. Fill in if applicable: (See instr.) Extension State

F. MN/MT Reciprocity

F. MN/MT Reciprocity State
(See instructions)
(See instructions)
Attach a copy of your entire 2025 federal

Attach a copy of your entire 2025 federal income tax return income tax return

# Attach W-2s, 1099s, and/or ND Sch. K-1s

showing ND income tax withholding showing ND income tax withholding
(SX) 1a
If zero, enter 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (SX) 1a __ If zero, enter zero b. Federal taxable income from Form 1040 or 1040-SR, line 15. b. Federal taxable income from Form 1040 or 1040-SR, line 15.
(SS) 1b
If zero, see instructions _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (SS) 1b __ If zero, see instructions
Additions
Additions
(NK) 2 _ __

1. Planned gift or endowment tax credit adjustment to income
2. Planned gift or endowment tax credit adjustment to income (NK) 2
3. Total other additions. (Attach Schedule ND-1SA)_ _ _ _ _ _ _ _ (AV) 3 __

# 3. Total other additions. (Attach Schedule ND-1SA)

(AV) 3

1. a. Total additions. Add lines 2 and 3
2. a. Total additions. Add lines 2 and 3 4a __ b. Add lines 1b and 4a _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ b. Add lines 1b and 4a

Subtractions
Subtractions

1. Interest from U.S. obligations 4b __
2. Interest from U.S. obligations _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (SN) 5 __

(SN) 5

1. Net long-term capital gain exclusion
2. Net long-term capital gain exclusion _ _ _ _ _ _ _ _ _ _ _ _ _ _ (NC) 6 __ (From worksheet in instructions) (NC) 6

(From worksheet in instructions)

1. Exempt income of an eligible Native American
2. Exempt income of an eligible Native American _ _ _ _ _ _ _ _ _ (S4) 7 _ __

(S4) 7
(S5) 8

1. Benefits received from U.S. Railroad Retirement Board _ _ _ _ (S5) 8 __
2. Benefits received from U.S. Railroad Retirement Board
3. Licensed peace officer retirement benefit exclusion
4. Licensed peace officer retirement benefit exclusion

(AW) 9
(See instructions)
(See instructions) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (AW) 9 __

1. Nonresident only: Servicemembers Civil Relief Act adjustment
2. Nonresident only: Servicemembers Civil Relief Act adjustment

(NJ) 10
(Attach Form W-2)
(Attach Form W-2) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (NJ) 10 __

# 11. Military pay exclusion (Attach Form W-2)

(AX) 11

1. Military pay exclusion (Attach Form W-2) _ _ _ _ _ _ _ _ _ _ _ (AX) 11 __
2. North Dakota College SAVE account deduction (AA) 12
3. North Dakota College SAVE account deduction_ _ _ _ _ _ _ _ _ (AA) 12 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (AO) 13__
4. Qualified dividend exclusion (AO) 13
5. Qualified dividend exclusion

(AQ) 14

1. Military retirement benefit exclusion (Attach Form 1099-R) _ _ _ (AQ) 14 _ __
2. Military retirement benefit exclusion (Attach Form 1099-R)

(AR) 15

1. Social security benefit exclusion (See instructions) _ _ _ _ _ _ (AR) 15 __
2. Social security benefit exclusion (See instructions) _ _ _ _ _ (AB) 16 __

# 16. Total other subtractions (Attach Schedule ND-1SA)

) (AB) 16

1. Total subtractions. Add lines 5 through 16 17
2. Total subtractions. Add lines 5 through 16 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 17 __

18. North Dakota taxable income. Subtract line 17 from line 4b.
18.
(ND)18
If less than zero, enter 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (ND) 18 __ If less than zero, enter 0

2025 Form ND-1

# 2025 Form ND-1

SFN 28702 (12-2025), Page 2
SFN 28702 (12-2025), Page 2

1. Enter your North Dakota taxable income from line 18 of page 1 _ _ _ _ _ _ _ _ _ _ _ _ _ _
2. 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.

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.
If full-year nonresident or part-year resident, enter tax from Schedule ND-1NR, line 23.
(SB) 20
All filers: If you have farm income or sold a research credit, see instructions_ _ _ _ _ _ _ _ _ (SB) 20 __
All filers: If you have farm income or sold a research credit, see instructions
Other credits
Other credits

1. Credit for income tax paid to another state or local jurisdiction
2. Credit for income tax paid to another state or local jurisdiction

(SD) 21 in that state (Attach Schedule ND-1CR) _ _ _ _ _ _ _ _ _ _ _ (SD) 21 _ __ in that state (Attach Schedule ND-1CR)

1. Marriage penalty credit for joint filers (See worksheet in instr.) (AC) 22 _ __
2. Marriage penalty credit for joint filers (See worksheet in instr.) (AC) 22
3. Total other credits (Attach Schedule ND-1TC) _ _ _ _ _ _ _ _ (AE) 23 _ __
4. Total other credits (Attach Schedule ND-1TC) (AE) 23
5. Total credits. Add lines 21 through 23 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
6. Total credits. Add lines 21 through 23
7. Net tax liability. Subtract line 24 from line 20. If less than zero, enter 0 24 __

(SE) 25
25. Net tax liability. Subtract line 24 from line 20. If less than zero, enter 0 _ _ _ _ _ _ _ _
Tax paid
Tax paid

1. North Dakota income tax withheld from wages and other
2. North Dakota income tax withheld from wages and other

(SE) 25 _ payments (Attach Forms W-2, 1099, and/or ND Sch. K-1) (SF) 26 ___ payments (Attach Forms W-2, 1099, and/or ND Sch. K-1) (SF) 26

1. Estimated tax paid on 2025 Forms ND-1ES and ND-1EXT
2. Estimated tax paid on 2025 Forms ND-1ES and ND-1EXT (S&) 27 plus an overpayment, if any, applied from your 2024 return (S&) 27 __ plus an overpayment, if any, applied from your 2024 return

(AJ) 28

1. Total payments. Add lines 26 and 27 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (AJ) 28 __
2. Total payments. Add lines 26 and 27

Refund
Refund

1. Overpayment - If line 28 is MORE than line 25, subtract line 25 from line 28;
2. 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 otherwise, go to line 33. If less than $5.00, enter 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (SG) 29 __
3. Amount of line 29 that you want applied to your 2026 estimated tax
4. Amount of line 29 that you want applied to your 2026 estimated tax _ _ _ _ _ _ _ _ _ _ _ _ _ (SQ) 30 __
5. Voluntary contribution(s): Veterans' Postwar Trust Fund (AS) __
6. Voluntary contribution(s): Veterans' Postwar Trust Fund (AS)

Watchable Wildlife Fund (SP)
Watchable Wildlife Fund (SP) _ _ Trees for ND Trust Fund (SW) _

# Trees For ND Trust Fund (SW)

1. Refund. Subtract lines 30 and 31 from line 29. If less than $5.00, enter 0

(SQ) 30
Enter
Enter total 31 total 31 __
(SR) 32
32. Refund. Subtract lines 30 and 31 from line 29. If less than $5.00, enter 0_ _ _ _ _ _ _ _ _ (SR) 32 __ To direct deposit your refund, To direct deposit your refund, b. Routing Number a. Type Of Account a. Type of Account b. Routing Number complete items a, b, and c. complete items a, b, and c.

Checking Savings

Checking Savings
(See instructions)
(See instructions)

Tax Due

# Tax Due

33. Tax due - If line 28 is LESS than line 25, subtract line 28 from line 25.
33. Tax due - If line 28 is LESS than line 25, subtract line 28 from line 25.
If less than $5.00, enter 0 c. Account Number c. Account Number
(SZ) 33
If less than $5.00, enter 0 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (SZ) 33 __

1. Penalty (AL)

Interest
(AK) Enter total _ _ _

1. Penalty (AK) _ Interest (AL) 34 _ _

Enter total

1. Voluntary contribution(s): Veterans' Postwar Trust Fund (AT)
2. Voluntary contribution(s): Veterans' Postwar Trust Fund (AT) _ __

Watchable Wildlife Fund (SU) (SY)

# Trees For ND Trust Fund

Watchable Wildlife Fund (SU) _ Trees for ND Trust Fund (SY) _ _
36. Balance due. Add lines 33, 34, 35 and, if applicable, line 37.

1. Balance due. Add lines 33, 34, 35, and, if applicable, line 37.

Enter
Enter total 35 _ __ total
Pay to: ND Office of State Tax Commissioner _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

# Pay to: ND Office of State Tax Commissioner 36 ____________________

(SO) 37 _ __

1. Interest on underpaid estimated tax from Schedule ND-1UT _
2. Interest on underpaid estimated tax from Schedule ND-1UT

(SO) 37
1099-G consent-I agree to obtain Form 1099-G electronically at www.tax.nd.gov.
Fill in the circles that apply: 1099-G consent-I agree to obtain Form 1099-G electronically at www.tax.nd.gov.
Fill in the circles that apply:
Disclosure authorization-I authorize the ND Office of State Tax Commissioner to Disclosure authorization-I authorize the ND Office of State Tax Commissioner to (See page 16 of instructions) (See page 16 of instructions) discuss this return with the paid preparer identified below. 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.
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.

Telephone Number
Date

Your Signature Date Telephone Number

Your Signature

Telephone Number
Date

Spouse's Signature

Spouse's Signature Date Telephone Number

PTIN Date

Paid Preparer Signature

Paid Preparer Signature PTIN Date

Telephone Number

Print Name of Paid Preparer Signature Telephone Number

Print Name Of Paid Preparer Signature

This Space Is For Tax Department Use Only

This Space is for Tax Department Use Only

# IIT IIT

 Mail to: Office of State Tax Commissioner,

Mail to: Office of State Tax Commissioner,

PO Box 5621, Bismarck, ND 58506-5621
PO Box 5621, Bismarck, ND 58506-5621