ND Individual Income Tax Booklet — Form ND-1 master instructions

INDIVIDUAL INCOME TAX INSTRUCTIONS

Form ND-EZ individualtax@nd.gov

ContentsContents 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 2025 ................................................................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 2026) ..............................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 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 2025 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 Taxpayer Bill of Rights Obtain a copy of the

North Dakota Taxpayer Bill of Rights from our website at

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. You might be eligible for a refund of local sales tax! 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. 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. 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. 28702 12-2025

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. Do it yourself! 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. Did You Know? 94% of North Dakota tax filers e-filed their taxes for the 2024 tax year! Use North Dakota Taxpayer Access Point (NDTAP) to see if you are eligible to use Free File: Go to tap.tax.nd.gov 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.

Changes Affecting You and Your Income Tax - Developments, updates, and items of interest relating to individual income tax. New for 2025 - Employer Child Care Contribution Income Tax Credit The 2025 Legislature passed Senate Bill 2282, which created a new income tax credit for certain employer paid child care reimbursements for its employees. Effective beginning with tax year 2025, employers can earn an income tax credit of 50% of the first $1,000 of child care contributions per employee. • The credit may be earned by employer payments made directly to child care facilities or to employees for reimbursement of their child care costs for qualified child care. • Qualified payments include those made to child care facilities licensed in North Dakota and payments to licensed facilities located within 10 miles of North Dakota. See Schedule ECC and instructions for additional details. Military Updates Withholding Exemption for Military Pay: The 2025 Legislature passed Senate Bill 2047 to exempt military pay from North Dakota income tax withholding provisions. Beginning with tax year 2026, income from military pay that qualifies for the military pay deduction is no longer subject to North Dakota income tax withholding provisions. If a taxpayer wishes to have withholding deducted from the exempt pay, they can instruct the employer to do so. Military Retirement Benefit Exclusion: If you are a retired military service member, or a surviving spouse of a deceased retired military service member, you may deduct 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. Federal Taxable Income - One Big Beautiful Bill Act (OBBBA) In July 2025, Congress passed H.R. 1, also known as the OBBBA. Among the changes were extensions of several tax provisions from the Tax Cuts and Jobs Act of 2017, along with several other new changes affecting both individual and business income taxes. The starting point for computing North Dakota taxable income perpetually conforms to the computation of federal taxable income. As a result, the federal changes to income and deductions that impact the computation of federal taxable income are by default included in the starting point for computing North Dakota taxable income for all years. Some of the federal changes affecting individuals are: • Increased standard deduction across all filing statuses, with an additional $6,000 for some seniors. • Increased state and local tax deduction to $40,000. • Tip income and overtime pay exclusions. Federal changes to federal income tax credits do not have any direct impact on the computation of North Dakota income tax credits. Reminder - Contribution Tax Credit Documentation If claiming a tax credit for a contribution, in addition to any required schedule, attach a copy of the letter you received from the school or charitable organization to substantiate your contribution and prevent delays in processing your return. Some commonly used credit Schedules are: • Schedule ND-1PSC: Nonprofit private school tax credits for individuals. • Schedule ND-1QEC: Qualified endowment fund tax credit. • Schedule MCP: Contributions to a maternity home, child placing agency, or pregnancy help center. Consent to Obtain Form 1099-G Electronically The North Dakota Office of State Tax Department mails a paper Form 1099-G if there was an overpayment on the 2024 Form ND-EZ or Form ND-1 (last year's return), you itemized deductions on your federal return using 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 2025 Form 1099-G showing the overpayment amount will not be mailed to you. If this information is needed to complete your 2025 federal income tax return, it can be found on our website: tax.nd.gov/individual/form-1099-g using the 1099-G Lookup Tool. 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: 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".

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General information for all filers 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, 2026 - Where to file .............................................................................page 7 Need an extension? .................................................................page 7 Who must file a return Full-year resident If you were a full-year resident of North Dakota for the 2025 tax year and you are required to file a 2025 federal individual income tax return, you must file a 2025 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 rulesee "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. 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 fullyear 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 partyear 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 2025 tax year and you are required to file a 2025 federal individual income tax return, you must file a 2025 North Dakota individual income tax return as a full-year resident. This applies regardless of where you were stationed during 2025. 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 2025 North Dakota individual income tax return if both of the following apply: • You are required to file a 2025 federal individual income tax return. • You were a full-year resident of North Dakota for the 2025 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 2025 tax year, you must file a 2025 North Dakota individual income tax return if both of the following apply: • You are required to file a 2025 federal individual income tax return. • You derived gross income from North Dakota sources during the 2025 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 2025 tax year and you are required to file a 2025 federal individual income tax return, you must file a 2025 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 2025 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 2025 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 2025 tax year, you do not have to file a 2025 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 2025 tax year, you do not have to file a 2025 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 2025 tax year, you must file a 2025 North Dakota individual income tax 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-ofstate 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 2025 tax year, you must file a 2025 North Dakota individual income tax return if both of the following apply: • You are required to file a 2025 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. 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.

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 2025 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 2025? ...................... 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 2025, or did you apply an overpayment (refund) from your 2024 North Dakota return as an estimated payment for 2025? (*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.

When and where to file If you are filing on a calendar year basis, you must file your 2025 North Dakota individual income tax return on or before April 15, 2026. 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 2025 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 2025 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 2025 federal individual income tax return (Form 1040 or 1040-SR) before you complete your 2025 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. 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 righthand 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 2026) You must pay estimated North Dakota income tax for the 2026 tax year if all of the following conditions apply: 1. You are required to pay estimated federal income tax for 2026. 2. Your North Dakota net tax liability for 2025 is $1,000 or more. (If you are not required to file a North Dakota return for 2025, you do not have to pay estimated tax for 2026.) 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 2026 to be less than the smaller of the following: (a) 90% of your 2026 North Dakota net tax liability. Note: Substitute 66 2/3% if a qualified farmer-see instructions for 2026 Form ND-1ES. (b) 100% of your 2025 North Dakota net tax liability. If you moved into North Dakota during 2025 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 2026 tax year must be paid by April 15, June 15, and September 15, 2026, and January 15, 2027. 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 2026 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.

2025 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 2025 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. 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 2025 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 North Dakota sourced income for the tax year. Source of income Code number 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 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-EZ, enter the negative number on line 1b. Enter a minus sign (-) to the left of the number.

Line 3 - Withholding

Enter the North Dakota income tax withheld shown on a 2025 Form W-2, Form 1099, or North Dakota Schedule K-1. Also enter North Dakota income tax withheld shown on a 2024 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 2025 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.

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. 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." If you are filing a paper return and paying the balance due with a paper check or money order, complete a 2025 Form ND-1PRV payment voucher and enclose it with the payment. However, if you are filing your return electronically, complete and submit a 2025 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 "2025 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 2025 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 2026 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 2026 Form 1099-G will be available on our website in January 2027. 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 2025 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 2026 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!

2025 Form ND-1 Instructions Before you begin . . . • Be sure to have a copy of your completed 2025 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 2025 tax year If you were a nonresident of North Dakota for part or all of the 2025 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 Fiscal year filer only If you are filing your 2025 federal income tax return (Form 1040 or 1040-SR) on a fiscal year basis, you must file your 2025 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 2025 tax year, fill in the circle for "Deceased" and enter the date of death. 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 2025 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 North Dakota sourced income for the tax year. Source of income Code number 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 - Amended return If you are filing this return to change a return you previously filed for the 2025 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

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.

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 2025 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 2025 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 partyear 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 federallyrecognized Indian tribe who lived on any Indian reservation in North Dakota for all of 2025, 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 nonreservation sources in North Dakota. If you lived in North Dakota in 2025, but you did not reside on an Indian reservation for part or all of 2025, 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. 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. § 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 benefit`s reported on Form 1040 or 1040-SR, line 6b. 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. 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 2025 Schedule D (Form 1040), line 15. If zero or less, stop here; no exclusion is allowed .................................1 _____________ 2. Enter amount from 2025 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 _____________

Line 16 - Other additions/ subtractions See the instructions to Schedule ND-1SA for information about the following: • Lump sum distribution from Federal • 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 2025, 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.

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 $81,036. • 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 $47,550. 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. 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 $81,036 ?  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 $47,550 ?  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 __________ 312.00 15,750.00

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 2025 Form W-2, Form 1099, or North Dakota Schedule K-1. Also enter North Dakota income tax withholding shown on a 2024 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 2025 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 2025 Form ND-1ES or Form ND-1EXT. Also enter the amount of an overpayment on your 2024 North Dakota income tax return that you elected to leave on deposit as an estimated payment for 2025. 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 2026

If you have an overpayment on line 29, you may elect to apply part or all of it as an estimated payment toward your 2026 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. 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. Sample check for direct deposit (line 32) 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.

Line 36 - Balance due

Line 37 - Interest on underpaid estimated tax

If you were required to pay estimated North Dakota income tax for 2025, 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 2025 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 2025 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 2026 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 2026 Form 1099-G will be available on our website in January 2027. 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 2025 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 2026 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!

Form ND-EZ: Refund return (Line 5)/Tax due (Line 8) Form ND-1: Refund return (Line 31)/Tax due (Line 35) Trees for North Dakota Income Tax Check-Off 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): The Community Family Forest grant program, funded by private donations to the Trees for North Dakota Trust Fund, helps communities across North Dakota diversify their tree resources , to make their community forest more resilient to damaging forest pests like emerald ash borer. Communities use these funds to plant a variety of trees adapted to North Dakota's climate in places that need them most. Please consider donating today! 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. N orth D akota Forest Service • 307 1st Street East, Bottineau , ND 58318 • 701-228-5422 • www .nd su.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 across North Dakota diversify their tree resources, to make their community forest more resilient to damaging forest pests like the emerald ash borer. Communities use these funds to plant a variety of trees adapted to North Dakota's climate in places that need them most. 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 (line 8) Form ND-1: Refund return (line 31)/Tax due (line 35)

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

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 District Address School District Code 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 Naughton 25 Apple Creek 39 Manning 45 08-001 08-025 08-039 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 ND 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 School District Address School District Code Grand Forks ND Grand Forks 1 Air Force Base 140 18-001 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 Sweet Briar 17 30-001 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 Nedrose 4 S Prairie 70 Air Force Base 160 51-001 51-004 51-070 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 School District Address School District Code New England ND New England 9 21-009 New Rockford ND Newrockford- 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 37 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 ND 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 Wimbeldon 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

91,850 91,900 846 213 1,002 525 91,900 91,950 847 214 1,003 526 91,950 92,000 848 215 1,004 527 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 40,250 40,300 0000 42,500 42,550 00 4 00 44,750 44,800 0 0 84 0 40,300 40,350 0000 42,550 42,600 00 4 10 44,800 44,850 0 0 85 0 40,350 40,400 0000 42,600 42,650 00 4 20 44,850 44,900 0 0 86 0 40,400 40,450 0000 42,650 42,700 00 4 30 44,900 44,950 0 0 87 0 40,450 40,500 0000 42,700 42,750 00 4 40 44,950 45,000 0 0 88 0 40,500 40,550 0010 42,750 42,800 00 4 50 40,550 40,600 0020 42,800 42,850 00 4 60 40,600 40,650 0030 42,850 42,900 00 4 70 40,650 40,700 0040 42,900 42,950 00 4 80 45,000 45,050 0 0 89 0 40,700 40,750 0050 42,950 43,000 00 4 90 45,050 45,100 0 0 90 0 45,100 45,150 0 0 91 0 40,750 40,800 0060 45,150 45,200 0 0 92 0 40,800 40,850 0070 45,200 45,250 0 0 93 0 40,850 40,900 0080 40,900 40,950 0090 43,000 43,050 00 5 00 45,250 45,300 0 0 94 0 40,950 41,000 00 1 00 43,050 43,100 00 5 10 45,300 45,350 0 0 95 0 43,100 43,150 00 5 20 45,350 45,400 0 0 96 0 43,150 43,200 00 5 30 45,400 45,450 0 0 97 0 43,200 43,250 00 5 40 45,450 45,500 0 0 98 0 41,000 41,050 00 1 10 43,250 43,300 00 5 50 45,500 45,550 0 0 98 0 41,050 41,100 00 1 20 43,300 43,350 00 5 60 45,550 45,600 0 0 99 0 41,100 41,150 00 1 30 43,350 43,400 00 5 70 45,600 45,650 0 0 100 0 41,150 41,200 00 1 40 43,400 43,450 00 5 80 45,650 45,700 0 0 101 0 41,200 41,250 00 1 50 43,450 43,500 00 5 90 45,700 45,750 0 0 102 0 41,250 41,300 00 1 60 43,500 43,550 00 5 90 45,750 45,800 0 0 103 0 41,300 41,350 00 1 70 43,550 43,600 00 6 00 45,800 45,850 0 0 104 0 41,350 41,400 00 1 80 43,600 43,650 00 6 10 45,850 45,900 0 0 105 0 41,400 41,450 00 1 90 43,650 43,700 00 6 20 45,900 45,950 0 0 106 0 41,450 41,500 00 2 00 43,700 43,750 00 6 30 45,950 46,000 0 0 107 0 41,500 41,550 00 2 00 43,750 43,800 00 6 40 41,550 41,600 00 2 10 43,800 43,850 00 6 50 41,600 41,650 00 2 20 43,850 43,900 00 6 60 41,650 41,700 00 2 30 43,900 43,950 00 6 70 46,000 46,050 0 0 108 0 41,700 41,750 00 2 40 43,950 44,000 00 6 80 46,050 46,100 0 0 109 0 46,100 46,150 0 0 110 0 41,750 41,800 00 2 50 46,150 46,200 0 0 111 0 41,800 41,850 00 2 60 46,200 46,250 0 0 112 0 41,850 41,900 00 2 70 41,900 41,950 00 2 80 44,000 44,050 00 6 90 46,250 46,300 0 0 113 0 41,950 42,000 00 2 90 44,050 44,100 00 7 00 46,300 46,350 0 0 114 0 44,100 44,150 00 7 10 46,350 46,400 0 0 115 0 44,150 44,200 00 7 20 46,400 46,450 0 0 116 0 44,200 44,250 00 7 30 46,450 46,500 0 0 117 0 42,000 42,050 00 3 00 44,250 44,300 00 7 40 46,500 46,550 0 0 118 0 42,050 42,100 00 3 10 44,300 44,350 00 7 50 46,550 46,600 0 0 119 0 42,100 42,150 00 3 20 44,350 44,400 00 7 60 46,600 46,650 0 0 120 0 42,150 42,200 00 3 30 44,400 44,450 00 7 70 46,650 46,700 0 0 121 0 42,200 42,250 00 3 40 44,450 44,500 00 7 80 46,700 46,750 0 0 122 0 42,250 42,300 00 3 50 44,500 44,550 00 7 90 46,750 46,800 0 0 123 0 42,300 42,350 00 3 60 44,550 44,600 00 8 00 46,800 46,850 0 0 124 0 42,350 42,400 00 3 70 44,600 44,650 00 8 10 46,850 46,900 0 0 125 0 42,400 42,450 00 3 80 44,650 44,700 00 8 20 46,900 46,950 0 0 126 0 42,450 42,500 00 3 90 44,700 44,750 00 8 30 46,950 47,000 0 0 127 0 *If a Qualifying surviving spouse, use the Married filing jointly column. 42,000 To determine your North Dakota income tax, find the row in the ND Taxable Income column that contains your taxable income and read across to the column matching your filing status-this intersection is your tax. For example, a married couple filing jointly with $91,900 of ND taxable income falls in the $91,900 - $91,950 row and owes $214. If either spouse is a part- or full-year nonresident, enter that same tax amount ($214 in the example) on Schedule ND-1NR, line 22, then complete the nonresident computation to arrive at your total ND tax liability. Your tax is- Head of house- hold Married filing sepa- rately Married filing jointly * Single But less than At least And your filing status is- If your ND taxable income is- Sample Table2025 Tax Table 44,000 41,000 43,000 45,000 46,000 If your ND taxable income is- And your filing status is- Your tax is- Your tax is- Your tax is- If your ND taxable income is- And your filing status is- If your ND taxable income is- And your filing status is- If filing as a full year North Dakota Resident: To determine your North Dakota income tax, find the row in the ND Taxable Income column that contains your taxable income from Form ND-1, line 19 and read across to the column matching your filing status -this intersection is your tax. If filing as a part-year resident or full-year nonresident: Using the same process as above, enter the tax from the table on Schedule ND-1NR, line 22, then complete the nonresident computation to arrive at your total ND tax liability.

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 0 128 0 50,000 50,050 30 0 186 0 53,000 53,050 89 0 245 0 47,050 47,100 0 0 129 0 50,050 50,100 31 0 187 0 53,050 53,100 90 0 246 0 47,100 47,150 0 0 130 0 50,100 50,150 32 0 188 0 53,100 53,150 91 0 247 0 47,150 47,200 0 0 131 0 50,150 50,200 33 0 189 0 53,150 53,200 92 0 248 0 47,200 47,250 0 0 132 0 50,200 50,250 34 0 190 0 53,200 53,250 93 0 249 0 47,250 47,300 0 0 133 0 50,250 50,300 35 0 191 0 53,250 53,300 94 0 250 0 47,300 47,350 0 0 134 0 50,300 50,350 36 0 192 0 53,300 53,350 95 0 251 0 47,350 47,400 0 0 135 0 50,350 50,400 37 0 193 0 53,350 53,400 96 0 252 0 47,400 47,450 0 0 136 0 50,400 50,450 38 0 194 0 53,400 53,450 97 0 253 0 47,450 47,500 0 0 137 0 50,450 50,500 39 0 195 0 53,450 53,500 98 0 254 0 47,500 47,550 0 0 137 0 50,500 50,550 40 0 196 0 53,500 53,550 98 0 254 0 47,550 47,600 0 0 138 0 50,550 50,600 41 0 197 0 53,550 53,600 99 0 255 0 47,600 47,650 0 0 139 0 50,600 50,650 42 0 198 0 53,600 53,650 100 0 256 0 47,650 47,700 0 0 140 0 50,650 50,700 43 0 199 0 53,650 53,700 101 0 257 0 47,700 47,750 0 0 141 0 50,700 50,750 44 0 200 0 53,700 53,750 102 0 258 0 47,750 47,800 0 0 142 0 50,750 50,800 45 0 201 0 53,750 53,800 103 0 259 0 47,800 47,850 0 0 143 0 50,800 50,850 46 0 202 0 53,800 53,850 104 0 260 0 47,850 47,900 0 0 144 0 50,850 50,900 47 0 203 0 53,850 53,900 105 0 261 0 47,900 47,950 0 0 145 0 50,900 50,950 48 0 204 0 53,900 53,950 106 0 262 0 47,950 48,000 0 0 146 0 50,950 51,000 49 0 205 0 53,950 54,000 107 0 263 0 48,000 48,050 0 0 147 0 51,000 51,050 50 0 206 0 54,000 54,050 108 0 264 0 48,050 48,100 0 0 148 0 51,050 51,100 51 0 207 0 54,050 54,100 109 0 265 0 48,100 48,150 0 0 149 0 51,100 51,150 52 0 208 0 54,100 54,150 110 0 266 0 48,150 48,200 0 0 150 0 51,150 51,200 53 0 209 0 54,150 54,200 111 0 267 0 48,200 48,250 0 0 151 0 51,200 51,250 54 0 210 0 54,200 54,250 112 0 268 0 48,250 48,300 0 0 152 0 51,250 51,300 55 0 211 0 54,250 54,300 113 0 269 0 48,300 48,350 0 0 153 0 51,300 51,350 56 0 212 0 54,300 54,350 114 0 270 0 48,350 48,400 0 0 154 0 51,350 51,400 57 0 213 0 54,350 54,400 115 0 271 0 48,400 48,450 0 0 155 0 51,400 51,450 58 0 214 0 54,400 54,450 116 0 272 0 48,450 48,500 0 0 156 0 51,450 51,500 59 0 215 0 54,450 54,500 117 0 273 0 48,500 48,550 1 0 157 0 51,500 51,550 59 0 215 0 54,500 54,550 118 0 274 0 48,550 48,600 2 0 158 0 51,550 51,600 60 0 216 0 54,550 54,600 119 0 275 0 48,600 48,650 3 0 159 0 51,600 51,650 61 0 217 0 54,600 54,650 120 0 276 0 48,650 48,700 4 0 160 0 51,650 51,700 62 0 218 0 54,650 54,700 121 0 277 0 48,700 48,750 5 0 161 0 51,700 51,750 63 0 219 0 54,700 54,750 122 0 278 0 48,750 48,800 6 0 162 0 51,750 51,800 64 0 220 0 54,750 54,800 123 0 279 0 48,800 48,850 7 0 163 0 51,800 51,850 65 0 221 0 54,800 54,850 124 0 280 0 48,850 48,900 8 0 164 0 51,850 51,900 66 0 222 0 54,850 54,900 125 0 281 0 48,900 48,950 9 0 165 0 51,900 51,950 67 0 223 0 54,900 54,950 126 0 282 0 48,950 49,000 10 0 166 0 51,950 52,000 68 0 224 0 54,950 55,000 127 0 283 0 49,000 49,050 11 0 167 0 52,000 52,050 69 0 225 0 55,000 55,050 128 0 284 0 49,050 49,100 12 0 168 0 52,050 52,100 70 0 226 0 55,050 55,100 129 0 285 0 49,100 49,150 13 0 169 0 52,100 52,150 71 0 227 0 55,100 55,150 130 0 286 0 49,150 49,200 14 0 170 0 52,150 52,200 72 0 228 0 55,150 55,200 131 0 287 0 49,200 49,250 15 0 171 0 52,200 52,250 73 0 229 0 55,200 55,250 132 0 288 0 49,250 49,300 16 0 172 0 52,250 52,300 74 0 230 0 55,250 55,300 133 0 289 0 49,300 49,350 17 0 173 0 52,300 52,350 75 0 231 0 55,300 55,350 134 0 290 0 49,350 49,400 18 0 174 0 52,350 52,400 76 0 232 0 55,350 55,400 135 0 291 0 49,400 49,450 19 0 175 0 52,400 52,450 77 0 233 0 55,400 55,450 136 0 292 0 49,450 49,500 20 0 176 0 52,450 52,500 78 0 234 0 55,450 55,500 137 0 293 0 49,500 49,550 20 0 176 0 52,500 52,550 79 0 235 0 55,500 55,550 137 0 293 0 49,550 49,600 21 0 177 0 52,550 52,600 80 0 236 0 55,550 55,600 138 0 294 0 49,600 49,650 22 0 178 0 52,600 52,650 81 0 237 0 55,600 55,650 139 0 295 0 49,650 49,700 23 0 179 0 52,650 52,700 82 0 238 0 55,650 55,700 140 0 296 0 49,700 49,750 24 0 180 0 52,700 52,750 83 0 239 0 55,700 55,750 141 0 297 0 49,750 49,800 25 0 181 0 52,750 52,800 84 0 240 0 55,750 55,800 142 0 298 0 49,800 49,850 26 0 182 0 52,800 52,850 85 0 241 0 55,800 55,850 143 0 299 0 49,850 49,900 27 0 183 0 52,850 52,900 86 0 242 0 55,850 55,900 144 0 300 0 49,900 49,950 28 0 184 0 52,900 52,950 87 0 243 0 55,900 55,950 145 0 301 0 49,950 50,000 29 0 185 0 52,950 53,000 88 0 244 0 55,950 56,000 146 0 302 0 48,000 51,000 Tax Table-Continued *If a Qualifying surviving spouse, use the Married filing jointly column. 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- 54,000 49,000 If your ND taxable income is- And your filing status is- 52,000 55,000

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 56,050 147 0 303 0 59,000 59,050 206 0 362 0 62,000 62,050 264 0 420 0 56,050 56,100 148 0 304 0 59,050 59,100 207 0 363 0 62,050 62,100 265 0 421 0 56,100 56,150 149 0 305 0 59,100 59,150 208 0 364 0 62,100 62,150 266 0 422 0 56,150 56,200 150 0 306 0 59,150 59,200 209 0 365 0 62,150 62,200 267 0 423 0 56,200 56,250 151 0 307 0 59,200 59,250 210 0 366 0 62,200 62,250 268 0 424 0 56,250 56,300 152 0 308 0 59,250 59,300 211 0 367 0 62,250 62,300 269 0 425 0 56,300 56,350 153 0 309 0 59,300 59,350 212 0 368 0 62,300 62,350 270 0 426 0 56,350 56,400 154 0 310 0 59,350 59,400 213 0 369 0 62,350 62,400 271 0 427 0 56,400 56,450 155 0 311 0 59,400 59,450 214 0 370 0 62,400 62,450 272 0 428 0 56,450 56,500 156 0 312 0 59,450 59,500 215 0 371 0 62,450 62,500 273 0 429 0 56,500 56,550 157 0 313 0 59,500 59,550 215 0 371 0 62,500 62,550 274 0 430 0 56,550 56,600 158 0 314 0 59,550 59,600 216 0 372 0 62,550 62,600 275 0 431 0 56,600 56,650 159 0 315 0 59,600 59,650 217 0 373 0 62,600 62,650 276 0 432 0 56,650 56,700 160 0 316 0 59,650 59,700 218 0 374 0 62,650 62,700 277 0 433 0 56,700 56,750 161 0 317 0 59,700 59,750 219 0 375 0 62,700 62,750 278 0 434 0 56,750 56,800 162 0 318 0 59,750 59,800 220 0 376 0 62,750 62,800 279 0 435 0 56,800 56,850 163 0 319 0 59,800 59,850 221 0 377 0 62,800 62,850 280 0 436 0 56,850 56,900 164 0 320 0 59,850 59,900 222 0 378 0 62,850 62,900 281 0 437 0 56,900 56,950 165 0 321 0 59,900 59,950 223 0 379 0 62,900 62,950 282 0 438 0 56,950 57,000 166 0 322 0 59,950 60,000 224 0 380 0 62,950 63,000 283 0 439 0 57,000 57,050 167 0 323 0 60,000 60,050 225 0 381 0 63,000 63,050 284 0 440 0 57,050 57,100 168 0 324 0 60,050 60,100 226 0 382 0 63,050 63,100 285 0 441 0 57,100 57,150 169 0 325 0 60,100 60,150 227 0 383 0 63,100 63,150 286 0 442 0 57,150 57,200 170 0 326 0 60,150 60,200 228 0 384 0 63,150 63,200 287 0 443 0 57,200 57,250 171 0 327 0 60,200 60,250 229 0 385 0 63,200 63,250 288 0 444 0 57,250 57,300 172 0 328 0 60,250 60,300 230 0 386 0 63,250 63,300 289 0 445 0 57,300 57,350 173 0 329 0 60,300 60,350 231 0 387 0 63,300 63,350 290 0 446 0 57,350 57,400 174 0 330 0 60,350 60,400 232 0 388 0 63,350 63,400 291 0 447 0 57,400 57,450 175 0 331 0 60,400 60,450 233 0 389 0 63,400 63,450 292 0 448 0 57,450 57,500 176 0 332 0 60,450 60,500 234 0 390 0 63,450 63,500 293 0 449 0 57,500 57,550 176 0 332 0 60,500 60,550 235 0 391 0 63,500 63,550 293 0 449 0 57,550 57,600 177 0 333 0 60,550 60,600 236 0 392 0 63,550 63,600 294 0 450 0 57,600 57,650 178 0 334 0 60,600 60,650 237 0 393 0 63,600 63,650 295 0 451 0 57,650 57,700 179 0 335 0 60,650 60,700 238 0 394 0 63,650 63,700 296 0 452 0 57,700 57,750 180 0 336 0 60,700 60,750 239 0 395 0 63,700 63,750 297 0 453 0 57,750 57,800 181 0 337 0 60,750 60,800 240 0 396 0 63,750 63,800 298 0 454 0 57,800 57,850 182 0 338 0 60,800 60,850 241 0 397 0 63,800 63,850 299 0 455 0 57,850 57,900 183 0 339 0 60,850 60,900 242 0 398 0 63,850 63,900 300 0 456 0 57,900 57,950 184 0 340 0 60,900 60,950 243 0 399 0 63,900 63,950 301 0 457 0 57,950 58,000 185 0 341 0 60,950 61,000 244 0 400 0 63,950 64,000 302 0 458 0 58,000 58,050 186 0 342 0 61,000 61,050 245 0 401 0 64,000 64,050 303 0 459 0 58,050 58,100 187 0 343 0 61,050 61,100 246 0 402 0 64,050 64,100 304 0 460 0 58,100 58,150 188 0 344 0 61,100 61,150 247 0 403 0 64,100 64,150 305 0 461 0 58,150 58,200 189 0 345 0 61,150 61,200 248 0 404 0 64,150 64,200 306 0 462 0 58,200 58,250 190 0 346 0 61,200 61,250 249 0 405 0 64,200 64,250 307 0 463 0 58,250 58,300 191 0 347 0 61,250 61,300 250 0 406 0 64,250 64,300 308 0 464 0 58,300 58,350 192 0 348 0 61,300 61,350 251 0 407 0 64,300 64,350 309 0 465 0 58,350 58,400 193 0 349 0 61,350 61,400 252 0 408 0 64,350 64,400 310 0 466 0 58,400 58,450 194 0 350 0 61,400 61,450 253 0 409 0 64,400 64,450 311 0 467 0 58,450 58,500 195 0 351 0 61,450 61,500 254 0 410 0 64,450 64,500 312 0 468 0 58,500 58,550 196 0 352 0 61,500 61,550 254 0 410 0 64,500 64,550 313 0 469 0 58,550 58,600 197 0 353 0 61,550 61,600 255 0 411 0 64,550 64,600 314 0 470 0 58,600 58,650 198 0 354 0 61,600 61,650 256 0 412 0 64,600 64,650 315 0 471 0 58,650 58,700 199 0 355 0 61,650 61,700 257 0 413 0 64,650 64,700 316 0 472 0 58,700 58,750 200 0 356 0 61,700 61,750 258 0 414 0 64,700 64,750 317 0 473 0 58,750 58,800 201 0 357 0 61,750 61,800 259 0 415 0 64,750 64,800 318 0 474 0 58,800 58,850 202 0 358 0 61,800 61,850 260 0 416 0 64,800 64,850 319 0 475 0 58,850 58,900 203 0 359 0 61,850 61,900 261 0 417 0 64,850 64,900 320 0 476 0 58,900 58,950 204 0 360 0 61,900 61,950 262 0 418 0 64,900 64,950 321 0 477 0 58,950 59,000 205 0 361 0 61,950 62,000 263 0 419 0 64,950 65,000 322 0 478 0 *If a Qualifying surviving spouse, use the Married filing jointly column. Your tax is- Your tax is- Your tax is- 57,000 60,000 63,000 58,000 61,000 64,000 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- 56,000 59,000 62,000 And your filing status is- Tax Table-Continued

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 65,000 65,050 323 0 479 1 68,000 68,050 381 0 537 60 71,000 71,050 440 0 596 118 65,050 65,100 324 0 480 2 68,050 68,100 382 0 538 61 71,050 71,100 441 0 597 119 65,100 65,150 325 0 481 3 68,100 68,150 383 0 539 62 71,100 71,150 442 0 598 120 65,150 65,200 326 0 482 4 68,150 68,200 384 0 540 63 71,150 71,200 443 0 599 121 65,200 65,250 327 0 483 5 68,200 68,250 385 0 541 64 71,200 71,250 444 0 600 122 65,250 65,300 328 0 484 6 68,250 68,300 386 0 542 65 71,250 71,300 445 0 601 123 65,300 65,350 329 0 485 7 68,300 68,350 387 0 543 66 71,300 71,350 446 0 602 124 65,350 65,400 330 0 486 8 68,350 68,400 388 0 544 67 71,350 71,400 447 0 603 125 65,400 65,450 331 0 487 9 68,400 68,450 389 0 545 68 71,400 71,450 448 0 604 126 65,450 65,500 332 0 488 10 68,450 68,500 390 0 546 69 71,450 71,500 449 0 605 127 65,500 65,550 332 0 488 11 68,500 68,550 391 0 547 70 71,500 71,550 449 0 605 128 65,550 65,600 333 0 489 12 68,550 68,600 392 0 548 71 71,550 71,600 450 0 606 129 65,600 65,650 334 0 490 13 68,600 68,650 393 0 549 72 71,600 71,650 451 0 607 130 65,650 65,700 335 0 491 14 68,650 68,700 394 0 550 73 71,650 71,700 452 0 608 131 65,700 65,750 336 0 492 15 68,700 68,750 395 0 551 74 71,700 71,750 453 0 609 132 65,750 65,800 337 0 493 16 68,750 68,800 396 0 552 75 71,750 71,800 454 0 610 133 65,800 65,850 338 0 494 17 68,800 68,850 397 0 553 76 71,800 71,850 455 0 611 134 65,850 65,900 339 0 495 18 68,850 68,900 398 0 554 77 71,850 71,900 456 0 612 135 65,900 65,950 340 0 496 19 68,900 68,950 399 0 555 78 71,900 71,950 457 0 613 136 65,950 66,000 341 0 497 20 68,950 69,000 400 0 556 78 71,950 72,000 458 0 614 137 66,000 66,050 342 0 498 21 69,000 69,050 401 0 557 79 72,000 72,050 459 0 615 138 66,050 66,100 343 0 499 22 69,050 69,100 402 0 558 80 72,050 72,100 460 0 616 139 66,100 66,150 344 0 500 23 69,100 69,150 403 0 559 81 72,100 72,150 461 0 617 140 66,150 66,200 345 0 501 24 69,150 69,200 404 0 560 82 72,150 72,200 462 0 618 141 66,200 66,250 346 0 502 25 69,200 69,250 405 0 561 83 72,200 72,250 463 0 619 142 66,250 66,300 347 0 503 26 69,250 69,300 406 0 562 84 72,250 72,300 464 0 620 143 66,300 66,350 348 0 504 27 69,300 69,350 407 0 563 85 72,300 72,350 465 0 621 144 66,350 66,400 349 0 505 28 69,350 69,400 408 0 564 86 72,350 72,400 466 0 622 145 66,400 66,450 350 0 506 29 69,400 69,450 409 0 565 87 72,400 72,450 467 0 623 146 66,450 66,500 351 0 507 30 69,450 69,500 410 0 566 88 72,450 72,500 468 0 624 147 66,500 66,550 352 0 508 31 69,500 69,550 410 0 566 89 72,500 72,550 469 0 625 148 66,550 66,600 353 0 509 32 69,550 69,600 411 0 567 90 72,550 72,600 470 0 626 149 66,600 66,650 354 0 510 33 69,600 69,650 412 0 568 91 72,600 72,650 471 0 627 150 66,650 66,700 355 0 511 34 69,650 69,700 413 0 569 92 72,650 72,700 472 0 628 151 66,700 66,750 356 0 512 35 69,700 69,750 414 0 570 93 72,700 72,750 473 0 629 152 66,750 66,800 357 0 513 36 69,750 69,800 415 0 571 94 72,750 72,800 474 0 630 153 66,800 66,850 358 0 514 37 69,800 69,850 416 0 572 95 72,800 72,850 475 0 631 154 66,850 66,900 359 0 515 38 69,850 69,900 417 0 573 96 72,850 72,900 476 0 632 155 66,900 66,950 360 0 516 39 69,900 69,950 418 0 574 97 72,900 72,950 477 0 633 156 66,950 67,000 361 0 517 39 69,950 70,000 419 0 575 98 72,950 73,000 478 0 634 156 67,000 67,050 362 0 518 40 70,000 70,050 420 0 576 99 73,000 73,050 479 0 635 157 67,050 67,100 363 0 519 41 70,050 70,100 421 0 577 100 73,050 73,100 480 0 636 158 67,100 67,150 364 0 520 42 70,100 70,150 422 0 578 101 73,100 73,150 481 0 637 159 67,150 67,200 365 0 521 43 70,150 70,200 423 0 579 102 73,150 73,200 482 0 638 160 67,200 67,250 366 0 522 44 70,200 70,250 424 0 580 103 73,200 73,250 483 0 639 161 67,250 67,300 367 0 523 45 70,250 70,300 425 0 581 104 73,250 73,300 484 0 640 162 67,300 67,350 368 0 524 46 70,300 70,350 426 0 582 105 73,300 73,350 485 0 641 163 67,350 67,400 369 0 525 47 70,350 70,400 427 0 583 106 73,350 73,400 486 0 642 164 67,400 67,450 370 0 526 48 70,400 70,450 428 0 584 107 73,400 73,450 487 0 643 165 67,450 67,500 371 0 527 49 70,450 70,500 429 0 585 108 73,450 73,500 488 0 644 166 67,500 67,550 371 0 527 50 70,500 70,550 430 0 586 109 73,500 73,550 488 0 644 167 67,550 67,600 372 0 528 51 70,550 70,600 431 0 587 110 73,550 73,600 489 0 645 168 67,600 67,650 373 0 529 52 70,600 70,650 432 0 588 111 73,600 73,650 490 0 646 169 67,650 67,700 374 0 530 53 70,650 70,700 433 0 589 112 73,650 73,700 491 0 647 170 67,700 67,750 375 0 531 54 70,700 70,750 434 0 590 113 73,700 73,750 492 0 648 171 67,750 67,800 376 0 532 55 70,750 70,800 435 0 591 114 73,750 73,800 493 0 649 172 67,800 67,850 377 0 533 56 70,800 70,850 436 0 592 115 73,800 73,850 494 0 650 173 67,850 67,900 378 0 534 57 70,850 70,900 437 0 593 116 73,850 73,900 495 0 651 174 67,900 67,950 379 0 535 58 70,900 70,950 438 0 594 117 73,900 73,950 496 0 652 175 67,950 68,000 380 0 536 59 70,950 71,000 439 0 595 117 73,950 74,000 497 0 653 176 *If a Qualifying surviving spouse, use the Married filing jointly column. Your tax is- Your tax is- Your tax is- 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- 69,000 67,000 70,000 73,000 72,00066,000 65,000 68,000 71,000 Tax Table-Continued

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 74,000 74,050 498 0 654 177 77,000 77,050 557 0 713 235 80,000 80,050 615 0 771 294 74,050 74,100 499 0 655 178 77,050 77,100 558 0 714 236 80,050 80,100 616 0 772 295 74,100 74,150 500 0 656 179 77,100 77,150 559 0 715 237 80,100 80,150 617 0 773 296 74,150 74,200 501 0 657 180 77,150 77,200 560 0 716 238 80,150 80,200 618 0 774 297 74,200 74,250 502 0 658 181 77,200 77,250 561 0 717 239 80,200 80,250 619 0 775 298 74,250 74,300 503 0 659 182 77,250 77,300 562 0 718 240 80,250 80,300 620 0 776 299 74,300 74,350 504 0 660 183 77,300 77,350 563 0 719 241 80,300 80,350 621 0 777 300 74,350 74,400 505 0 661 184 77,350 77,400 564 0 720 242 80,350 80,400 622 0 778 301 74,400 74,450 506 0 662 185 77,400 77,450 565 0 721 243 80,400 80,450 623 0 779 302 74,450 74,500 507 0 663 186 77,450 77,500 566 0 722 244 80,450 80,500 624 0 780 303 74,500 74,550 508 0 664 187 77,500 77,550 566 0 722 245 80,500 80,550 625 0 781 304 74,550 74,600 509 0 665 188 77,550 77,600 567 0 723 246 80,550 80,600 626 0 782 305 74,600 74,650 510 0 666 189 77,600 77,650 568 0 724 247 80,600 80,650 627 0 783 306 74,650 74,700 511 0 667 190 77,650 77,700 569 0 725 248 80,650 80,700 628 0 784 307 74,700 74,750 512 0 668 191 77,700 77,750 570 0 726 249 80,700 80,750 629 0 785 308 74,750 74,800 513 0 669 192 77,750 77,800 571 0 727 250 80,750 80,800 630 0 786 309 74,800 74,850 514 0 670 193 77,800 77,850 572 0 728 251 80,800 80,850 631 0 787 310 74,850 74,900 515 0 671 194 77,850 77,900 573 0 729 252 80,850 80,900 632 0 788 311 74,900 74,950 516 0 672 195 77,900 77,950 574 0 730 253 80,900 80,950 633 0 789 312 74,950 75,000 517 0 673 195 77,950 78,000 575 0 731 254 80,950 81,000 634 0 790 312 75,000 75,050 518 0 674 196 78,000 78,050 576 0 732 255 81,000 81,050 635 1 791 313 75,050 75,100 519 0 675 197 78,050 78,100 577 0 733 256 81,050 81,100 636 2 792 314 75,100 75,150 520 0 676 198 78,100 78,150 578 0 734 257 81,100 81,150 637 3 793 315 75,150 75,200 521 0 677 199 78,150 78,200 579 0 735 258 81,150 81,200 638 4 794 316 75,200 75,250 522 0 678 200 78,200 78,250 580 0 736 259 81,200 81,250 639 5 795 317 75,250 75,300 523 0 679 201 78,250 78,300 581 0 737 260 81,250 81,300 640 6 796 318 75,300 75,350 524 0 680 202 78,300 78,350 582 0 738 261 81,300 81,350 641 7 797 319 75,350 75,400 525 0 681 203 78,350 78,400 583 0 739 262 81,350 81,400 642 8 798 320 75,400 75,450 526 0 682 204 78,400 78,450 584 0 740 263 81,400 81,450 643 9 799 321 75,450 75,500 527 0 683 205 78,450 78,500 585 0 741 264 81,450 81,500 644 10 800 322 75,500 75,550 527 0 683 206 78,500 78,550 586 0 742 265 81,500 81,550 644 11 800 323 75,550 75,600 528 0 684 207 78,550 78,600 587 0 743 266 81,550 81,600 645 12 801 324 75,600 75,650 529 0 685 208 78,600 78,650 588 0 744 267 81,600 81,650 646 13 802 325 75,650 75,700 530 0 686 209 78,650 78,700 589 0 745 268 81,650 81,700 647 14 803 326 75,700 75,750 531 0 687 210 78,700 78,750 590 0 746 269 81,700 81,750 648 15 804 327 75,750 75,800 532 0 688 211 78,750 78,800 591 0 747 270 81,750 81,800 649 16 805 328 75,800 75,850 533 0 689 212 78,800 78,850 592 0 748 271 81,800 81,850 650 17 806 329 75,850 75,900 534 0 690 213 78,850 78,900 593 0 749 272 81,850 81,900 651 18 807 330 75,900 75,950 535 0 691 214 78,900 78,950 594 0 750 273 81,900 81,950 652 19 808 331 75,950 76,000 536 0 692 215 78,950 79,000 595 0 751 273 81,950 82,000 653 20 809 332 76,000 76,050 537 0 693 216 79,000 79,050 596 0 752 274 82,000 82,050 654 20 810 333 76,050 76,100 538 0 694 217 79,050 79,100 597 0 753 275 82,050 82,100 655 21 811 334 76,100 76,150 539 0 695 218 79,100 79,150 598 0 754 276 82,100 82,150 656 22 812 335 76,150 76,200 540 0 696 219 79,150 79,200 599 0 755 277 82,150 82,200 657 23 813 336 76,200 76,250 541 0 697 220 79,200 79,250 600 0 756 278 82,200 82,250 658 24 814 337 76,250 76,300 542 0 698 221 79,250 79,300 601 0 757 279 82,250 82,300 659 25 815 338 76,300 76,350 543 0 699 222 79,300 79,350 602 0 758 280 82,300 82,350 660 26 816 339 76,350 76,400 544 0 700 223 79,350 79,400 603 0 759 281 82,350 82,400 661 27 817 340 76,400 76,450 545 0 701 224 79,400 79,450 604 0 760 282 82,400 82,450 662 28 818 341 76,450 76,500 546 0 702 225 79,450 79,500 605 0 761 283 82,450 82,500 663 29 819 342 76,500 76,550 547 0 703 226 79,500 79,550 605 0 761 284 82,500 82,550 664 30 820 343 76,550 76,600 548 0 704 227 79,550 79,600 606 0 762 285 82,550 82,600 665 31 821 344 76,600 76,650 549 0 705 228 79,600 79,650 607 0 763 286 82,600 82,650 666 32 822 345 76,650 76,700 550 0 706 229 79,650 79,700 608 0 764 287 82,650 82,700 667 33 823 346 76,700 76,750 551 0 707 230 79,700 79,750 609 0 765 288 82,700 82,750 668 34 824 347 76,750 76,800 552 0 708 231 79,750 79,800 610 0 766 289 82,750 82,800 669 35 825 348 76,800 76,850 553 0 709 232 79,800 79,850 611 0 767 290 82,800 82,850 670 36 826 349 76,850 76,900 554 0 710 233 79,850 79,900 612 0 768 291 82,850 82,900 671 37 827 350 76,900 76,950 555 0 711 234 79,900 79,950 613 0 769 292 82,900 82,950 672 38 828 351 76,950 77,000 556 0 712 234 79,950 80,000 614 0 770 293 82,950 83,000 673 39 829 351 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- Tax Table-Continued *If a Qualifying surviving spouse, use the Married filing jointly column. Your tax is- 74,000 77,000 80,000 75,000 78,000 76,000 79,000 82,000 81,000 Your tax is- Your tax is-

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 83,000 83,050 674 40 830 352 86,000 86,050 732 98 888 411 89,000 89,050 791 157 947 469 83,050 83,100 675 41 831 353 86,050 86,100 733 99 889 412 89,050 89,100 792 158 948 470 83,100 83,150 676 42 832 354 86,100 86,150 734 100 890 413 89,100 89,150 793 159 949 471 83,150 83,200 677 43 833 355 86,150 86,200 735 101 891 414 89,150 89,200 794 160 950 472 83,200 83,250 678 44 834 356 86,200 86,250 736 102 892 415 89,200 89,250 795 161 951 473 83,250 83,300 679 45 835 357 86,250 86,300 737 103 893 416 89,250 89,300 796 162 952 474 83,300 83,350 680 46 836 358 86,300 86,350 738 104 894 417 89,300 89,350 797 163 953 475 83,350 83,400 681 47 837 359 86,350 86,400 739 105 895 418 89,350 89,400 798 164 954 476 83,400 83,450 682 48 838 360 86,400 86,450 740 106 896 419 89,400 89,450 799 165 955 477 83,450 83,500 683 49 839 361 86,450 86,500 741 107 897 420 89,450 89,500 800 166 956 478 83,500 83,550 683 50 839 362 86,500 86,550 742 108 898 421 89,500 89,550 800 167 956 479 83,550 83,600 684 51 840 363 86,550 86,600 743 109 899 422 89,550 89,600 801 168 957 480 83,600 83,650 685 52 841 364 86,600 86,650 744 110 900 423 89,600 89,650 802 169 958 481 83,650 83,700 686 53 842 365 86,650 86,700 745 111 901 424 89,650 89,700 803 170 959 482 83,700 83,750 687 54 843 366 86,700 86,750 746 112 902 425 89,700 89,750 804 171 960 483 83,750 83,800 688 55 844 367 86,750 86,800 747 113 903 426 89,750 89,800 805 172 961 484 83,800 83,850 689 56 845 368 86,800 86,850 748 114 904 427 89,800 89,850 806 173 962 485 83,850 83,900 690 57 846 369 86,850 86,900 749 115 905 428 89,850 89,900 807 174 963 486 83,900 83,950 691 58 847 370 86,900 86,950 750 116 906 429 89,900 89,950 808 175 964 487 83,950 84,000 692 59 848 371 86,950 87,000 751 117 907 429 89,950 90,000 809 176 965 488 84,000 84,050 693 59 849 372 87,000 87,050 752 118 908 430 90,000 90,050 810 176 966 489 84,050 84,100 694 60 850 373 87,050 87,100 753 119 909 431 90,050 90,100 811 177 967 490 84,100 84,150 695 61 851 374 87,100 87,150 754 120 910 432 90,100 90,150 812 178 968 491 84,150 84,200 696 62 852 375 87,150 87,200 755 121 911 433 90,150 90,200 813 179 969 492 84,200 84,250 697 63 853 376 87,200 87,250 756 122 912 434 90,200 90,250 814 180 970 493 84,250 84,300 698 64 854 377 87,250 87,300 757 123 913 435 90,250 90,300 815 181 971 494 84,300 84,350 699 65 855 378 87,300 87,350 758 124 914 436 90,300 90,350 816 182 972 495 84,350 84,400 700 66 856 379 87,350 87,400 759 125 915 437 90,350 90,400 817 183 973 496 84,400 84,450 701 67 857 380 87,400 87,450 760 126 916 438 90,400 90,450 818 184 974 497 84,450 84,500 702 68 858 381 87,450 87,500 761 127 917 439 90,450 90,500 819 185 975 498 84,500 84,550 703 69 859 382 87,500 87,550 761 128 917 440 90,500 90,550 820 186 976 499 84,550 84,600 704 70 860 383 87,550 87,600 762 129 918 441 90,550 90,600 821 187 977 500 84,600 84,650 705 71 861 384 87,600 87,650 763 130 919 442 90,600 90,650 822 188 978 501 84,650 84,700 706 72 862 385 87,650 87,700 764 131 920 443 90,650 90,700 823 189 979 502 84,700 84,750 707 73 863 386 87,700 87,750 765 132 921 444 90,700 90,750 824 190 980 503 84,750 84,800 708 74 864 387 87,750 87,800 766 133 922 445 90,750 90,800 825 191 981 504 84,800 84,850 709 75 865 388 87,800 87,850 767 134 923 446 90,800 90,850 826 192 982 505 84,850 84,900 710 76 866 389 87,850 87,900 768 135 924 447 90,850 90,900 827 193 983 506 84,900 84,950 711 77 867 390 87,900 87,950 769 136 925 448 90,900 90,950 828 194 984 507 84,950 85,000 712 78 868 390 87,950 88,000 770 137 926 449 90,950 91,000 829 195 985 507 85,000 85,050 713 79 869 391 88,000 88,050 771 137 927 450 91,000 91,050 830 196 986 508 85,050 85,100 714 80 870 392 88,050 88,100 772 138 928 451 91,050 91,100 831 197 987 509 85,100 85,150 715 81 871 393 88,100 88,150 773 139 929 452 91,100 91,150 832 198 988 510 85,150 85,200 716 82 872 394 88,150 88,200 774 140 930 453 91,150 91,200 833 199 989 511 85,200 85,250 717 83 873 395 88,200 88,250 775 141 931 454 91,200 91,250 834 200 990 512 85,250 85,300 718 84 874 396 88,250 88,300 776 142 932 455 91,250 91,300 835 201 991 513 85,300 85,350 719 85 875 397 88,300 88,350 777 143 933 456 91,300 91,350 836 202 992 514 85,350 85,400 720 86 876 398 88,350 88,400 778 144 934 457 91,350 91,400 837 203 993 515 85,400 85,450 721 87 877 399 88,400 88,450 779 145 935 458 91,400 91,450 838 204 994 516 85,450 85,500 722 88 878 400 88,450 88,500 780 146 936 459 91,450 91,500 839 205 995 517 85,500 85,550 722 89 878 401 88,500 88,550 781 147 937 460 91,500 91,550 839 206 995 518 85,550 85,600 723 90 879 402 88,550 88,600 782 148 938 461 91,550 91,600 840 207 996 519 85,600 85,650 724 91 880 403 88,600 88,650 783 149 939 462 91,600 91,650 841 208 997 520 85,650 85,700 725 92 881 404 88,650 88,700 784 150 940 463 91,650 91,700 842 209 998 521 85,700 85,750 726 93 882 405 88,700 88,750 785 151 941 464 91,700 91,750 843 210 999 522 85,750 85,800 727 94 883 406 88,750 88,800 786 152 942 465 91,750 91,800 844 211 1,000 523 85,800 85,850 728 95 884 407 88,800 88,850 787 153 943 466 91,800 91,850 845 212 1,001 524 85,850 85,900 729 96 885 408 88,850 88,900 788 154 944 467 91,850 91,900 846 213 1,002 525 85,900 85,950 730 97 886 409 88,900 88,950 789 155 945 468 91,900 91,950 847 214 1,003 526 85,950 86,000 731 98 887 410 88,950 89,000 790 156 946 468 91,950 92,000 848 215 1,004 527 83,000 89,000 *If a Qualifying surviving spouse, use the Married filing jointly column. 84,000 87,000 85,000 88,000 91,000 90,000 Your tax is- 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- Tax Table-Continued Your tax is- Your tax is- 86,000

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 92,000 92,050 849 215 1,005 528 95,000 95,050 908 274 1,064 586 98,000 98,050 966 332 1,122 645 92,050 92,100 850 216 1,006 529 95,050 95,100 909 275 1,065 587 98,050 98,100 967 333 1,123 646 92,100 92,150 851 217 1,007 530 95,100 95,150 910 276 1,066 588 98,100 98,150 968 334 1,124 647 92,150 92,200 852 218 1,008 531 95,150 95,200 911 277 1,067 589 98,150 98,200 969 335 1,125 648 92,200 92,250 853 219 1,009 532 95,200 95,250 912 278 1,068 590 98,200 98,250 970 336 1,126 649 92,250 92,300 854 220 1,010 533 95,250 95,300 913 279 1,069 591 98,250 98,300 971 337 1,127 650 92,300 92,350 855 221 1,011 534 95,300 95,350 914 280 1,070 592 98,300 98,350 972 338 1,128 651 92,350 92,400 856 222 1,012 535 95,350 95,400 915 281 1,071 593 98,350 98,400 973 339 1,129 652 92,400 92,450 857 223 1,013 536 95,400 95,450 916 282 1,072 594 98,400 98,450 974 340 1,130 653 92,450 92,500 858 224 1,014 537 95,450 95,500 917 283 1,073 595 98,450 98,500 975 341 1,131 654 92,500 92,550 859 225 1,015 538 95,500 95,550 917 284 1,073 596 98,500 98,550 976 342 1,132 655 92,550 92,600 860 226 1,016 539 95,550 95,600 918 285 1,074 597 98,550 98,600 977 343 1,133 656 92,600 92,650 861 227 1,017 540 95,600 95,650 919 286 1,075 598 98,600 98,650 978 344 1,134 657 92,650 92,700 862 228 1,018 541 95,650 95,700 920 287 1,076 599 98,650 98,700 979 345 1,135 658 92,700 92,750 863 229 1,019 542 95,700 95,750 921 288 1,077 600 98,700 98,750 980 346 1,136 659 92,750 92,800 864 230 1,020 543 95,750 95,800 922 289 1,078 601 98,750 98,800 981 347 1,137 660 92,800 92,850 865 231 1,021 544 95,800 95,850 923 290 1,079 602 98,800 98,850 982 348 1,138 661 92,850 92,900 866 232 1,022 545 95,850 95,900 924 291 1,080 603 98,850 98,900 983 349 1,139 662 92,900 92,950 867 233 1,023 546 95,900 95,950 925 292 1,081 604 98,900 98,950 984 350 1,140 663 92,950 93,000 868 234 1,024 546 95,950 96,000 926 293 1,082 605 98,950 99,000 985 351 1,141 663 93,000 93,050 869 235 1,025 547 96,000 96,050 927 293 1,083 606 99,000 99,050 986 352 1,142 664 93,050 93,100 870 236 1,026 548 96,050 96,100 928 294 1,084 607 99,050 99,100 987 353 1,143 665 93,100 93,150 871 237 1,027 549 96,100 96,150 929 295 1,085 608 99,100 99,150 988 354 1,144 666 93,150 93,200 872 238 1,028 550 96,150 96,200 930 296 1,086 609 99,150 99,200 989 355 1,145 667 93,200 93,250 873 239 1,029 551 96,200 96,250 931 297 1,087 610 99,200 99,250 990 356 1,146 668 93,250 93,300 874 240 1,030 552 96,250 96,300 932 298 1,088 611 99,250 99,300 991 357 1,147 669 93,300 93,350 875 241 1,031 553 96,300 96,350 933 299 1,089 612 99,300 99,350 992 358 1,148 670 93,350 93,400 876 242 1,032 554 96,350 96,400 934 300 1,090 613 99,350 99,400 993 359 1,149 671 93,400 93,450 877 243 1,033 555 96,400 96,450 935 301 1,091 614 99,400 99,450 994 360 1,150 672 93,450 93,500 878 244 1,034 556 96,450 96,500 936 302 1,092 615 99,450 99,500 995 361 1,151 673 93,500 93,550 878 245 1,034 557 96,500 96,550 937 303 1,093 616 99,500 99,550 995 362 1,151 674 93,550 93,600 879 246 1,035 558 96,550 96,600 938 304 1,094 617 99,550 99,600 996 363 1,152 675 93,600 93,650 880 247 1,036 559 96,600 96,650 939 305 1,095 618 99,600 99,650 997 364 1,153 676 93,650 93,700 881 248 1,037 560 96,650 96,700 940 306 1,096 619 99,650 99,700 998 365 1,154 677 93,700 93,750 882 249 1,038 561 96,700 96,750 941 307 1,097 620 99,700 99,750 999 366 1,155 678 93,750 93,800 883 250 1,039 562 96,750 96,800 942 308 1,098 621 99,750 99,800 1,000 367 1,156 679 93,800 93,850 884 251 1,040 563 96,800 96,850 943 309 1,099 622 99,800 99,850 1,001 368 1,157 680 93,850 93,900 885 252 1,041 564 96,850 96,900 944 310 1,100 623 99,850 99,900 1,002 369 1,158 681 93,900 93,950 886 253 1,042 565 96,900 96,950 945 311 1,101 624 99,900 99,950 1,003 370 1,159 682 93,950 94,000 887 254 1,043 566 96,950 97,000 946 312 1,102 624 99,950 100,000 1,004 371 1,160 683 94,000 94,050 888 254 1,044 567 97,000 97,050 947 313 1,103 625 94,050 94,100 889 255 1,045 568 97,050 97,100 948 314 1,104 626 94,100 94,150 890 256 1,046 569 97,100 97,150 949 315 1,105 627 94,150 94,200 891 257 1,047 570 97,150 97,200 950 316 1,106 628 94,200 94,250 892 258 1,048 571 97,200 97,250 951 317 1,107 629 94,250 94,300 893 259 1,049 572 97,250 97,300 952 318 1,108 630 94,300 94,350 894 260 1,050 573 97,300 97,350 953 319 1,109 631 94,350 94,400 895 261 1,051 574 97,350 97,400 954 320 1,110 632 94,400 94,450 896 262 1,052 575 97,400 97,450 955 321 1,111 633 94,450 94,500 897 263 1,053 576 97,450 97,500 956 322 1,112 634 94,500 94,550 898 264 1,054 577 97,500 97,550 956 323 1,112 635 94,550 94,600 899 265 1,055 578 97,550 97,600 957 324 1,113 636 94,600 94,650 900 266 1,056 579 97,600 97,650 958 325 1,114 637 94,650 94,700 901 267 1,057 580 97,650 97,700 959 326 1,115 638 94,700 94,750 902 268 1,058 581 97,700 97,750 960 327 1,116 639 94,750 94,800 903 269 1,059 582 97,750 97,800 961 328 1,117 640 94,800 94,850 904 270 1,060 583 97,800 97,850 962 329 1,118 641 94,850 94,900 905 271 1,061 584 97,850 97,900 963 330 1,119 642 94,900 94,950 906 272 1,062 585 97,900 97,950 964 331 1,120 643 94,950 95,000 907 273 1,063 585 97,950 98,000 965 332 1,121 644 *If a Qualifying surviving spouse, use the Married filing jointly column. Your tax is- Your tax is- Your tax is- 92,000 95,000 93,000 96,000 94,000 97,000 99,000 98,000 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- Tax Table-Continued If $100,000 or over - use the Tax Rate Schedules on page 32 If $100,000 or over - use the Tax Rate Schedules on page 27

2025 Tax Rate Schedules If your North Dakota taxable income is $100,000 or more, use the tax rate schedule below for your filing status to calculate your tax. Single If North Dakota taxable income is: Over But Not Over Your tax is equal to: $ 0 $ 48,475 .................................................. 0.00% of North Dakota taxable income 48,475 244,825 ................$ 0.00 + 1.95% of amount over $ 48,475 244,825 .............................................. 3,828.83 + 2.50% of amount over 244,825 Married Filing Jointly and Qualifying Surviving Spouse If North Dakota taxable income is: Over But Not Over Your tax is equal to: $ 0 $ 80,975 .................................................. 0.00% of North Dakota taxable income 80,975 298,075 ............... $ 0.00 + 1.95% of amount over $ 80.975 298,075 .............................................. 4,233.45 + 2.50% of amount over 298,075 Married Filing Separately If North Dakota taxable income is: Over But Not Over Your tax is equal to: $ 0 $ 40,475 .................................................. 0.00% of North Dakota taxable income 40,475 149,025 ............... $ 0.00 + 1.95% of amount over $ 40,475 149,025 .............................................. 2,116.73 + 2.50% of amount over 149,025 Head of Household If North Dakota taxable income is: Over But Not Over Your tax is equal to: $ 0 $ 64,950 ................................................. 0.00% of North Dakota taxable income 64,950 271,450 .............. $ 0.00 + 1.95% of amount over $ 64,950 271,450 .............................................. 4,026.75 + 2.50% of amount over 271,450

How to assemble your return and avoid the most common filing problems If filing Form ND-EZ, assemble your documents in the following order: 1. Form ND-EZ 2. All Form W-2s, and any Form 1099 and North Dakota Schedule K-1 showing North Dakota income tax withheld 3. Copy of federal income tax return Leave documents loose in envelope; do not staple them. If filing Form ND-1, assemble your documents in the following order: 1. Form ND-1 2. Schedule ND-1NR 3. Schedule ND-1FA 4. Schedule ND-1CR 5. Schedule ND-1SA 6. Schedule ND-1TC 7. All other required North Dakota schedules and forms 8. All Form W-2's, and any Form 1099 and North Dakota Schedule K-1 showing North Dakota income tax withheld 9. Copy of federal income tax return 10. Supporting schedules required in instructions Leave documents loose in envelope; do not staple them. Mail to: Office of State Tax Commissioner PO Box 5621 Bismarck, ND 58506-5621 Two main reasons returns are sent back to taxpayers- • Reason 1: Return is not signed. • Reason 2: Copy of federal return is not enclosed. The return is incomplete if unsigned or missing a copy of the federal return and will be sent back to you. This could result in late filing or payment charges. Before sealing the envelope, have you done the following: • Signed the return • Enclosed complete copy of federal return • Made a copy for your records • Enclosed your check or money order payable to "North Dakota Office of State Tax Commissioner" along with a Form ND-1PRV • Affixed adequate postage to envelope Need help with your federal return? The following information is provided as a convenience should you have any federal income tax questions. Service is available by appointment only. Call 1-844-545-5640 to schedule an appointment. In North Dakota, IRS tax services are available at the following locations: Bismarck 4503 N. Coleman Street Suite 101 Fargo Federal Building 657 2nd Avenue N. Grand Forks Federal Building 102 N. 4th Street Minot Federal Building Suite 101 100 1st Street SW  Subscribe to filing season updates or daily tax tips  Connect with the IRS on Facebook, X, Instagram, and LinkedIn  Watch helpful videos on YouTube  Contact IRS. IRS internet (online) services  Go to IRS's website at irs.gov to obtain tax forms and publications, check the latest tax news, and access online tools that help you check on your refund or find answers to your federal tax questions.  Download the free IRS2Go app from Apple Apps Store or Google Play to:  Check status of federal tax refund  Request transcript of tax return or account information  Find an IRS VITA or TCE volunteer help site  Get up-to-date IRS news IRS telephone assistance  Federal tax questions ...................................................................1-800-829-1040  TTY/TDD for speech or hearing impaired persons .......................1-800-829-4059  Location of nearest VITA or TCE volunteer help site ....................1-800-906-9887 IRS tax service

Do you need any forms? Download and print the forms you need from our website: tax.nd.gov Or use this form to order any forms you need. Fill in the circle for each form that you want. You will receive two copies of each item you order.  2026 Form ND-1ES, Estimated income tax-individuals  Form 101, Extension of time to file a North Dakota tax return  Form ND-EZ, Individual income tax form (Short form)  Form ND-1, Individual income tax form (Long form)  Form ND-1EXT, Individual extension payment  Form ND-1PRV, Paper return payment voucher  Schedule ND-1AC, Adoption credit  Schedule ND-1CR, Credit for income tax paid to another state or local jurisdiction  Schedule ECC, Employer child care contribution credit  Schedule ND-1FA, Tax under 3-year averaging method for elected farm income  Schedule ND-1FC, Family member care tax credit  Schedule MCP, Contributions to a Maternity Home, Child Placing Agency, Or Pregnancy Help Center  Schedule ME, Credit for wages paid to mobilized employee  Schedule ND-1NR, Tax calculation for nonresidents and part-year residents  Schedule ND-1PG, Planned gift tax credit  Schedule ND-1PSC, Nonprofit private school tax credits for individuals  Schedule ND-1QEC, Qualified endowment fund tax credit  Schedule RZ, Renaissance zone income exemption and tax credits  Schedule ND-1SA, Statutory adjustments  Schedule ND-1TC, Tax credits  Schedule ND-1UT, Underpayment or late payment of estimated tax  One time (use tax) remittance form [For individuals who buy goods from out-of-state retailers and pay less sales tax than North Dakota charges]  Claim for refund - Local sales and use tax paid beyond maximum tax [For individuals who paid local sales or use tax in excess of the maximum due] Complete and mail to: Attn: 2025 Forms Order ND Office of State Tax Commissioner 600 E. Boulevard Ave. Dept. 127 Bismarck, ND 58505-0599 Name Address City State ZIP code Need assistance? Website-tax.nd.gov Email-Send your questions to individualtax@nd.gov Call Monday - Friday, 8 a.m. to 5 p.m. (Central Time) Toll free (in North Dakota): 1-877-328-7088 In the Bismarck-Mandan area, or from outside North Dakota: For questions: 701-328-1247 For forms: 701-328-1243 If speech or hearing impaired, call Relay North Dakota at 1-800-366-6888 (and ask for 1-877-328-7088) Mail Individual Income Tax Section Office of State Tax Commissioner 600 E. Boulevard Ave. Dept. 127 Bismarck, ND 58505-0599 Fax-Fax us at 1-701-328-1942 Walk-in or appointment service Walk-in or appointment service is available Monday through Friday, from 8:00 a.m. to 5:00 p.m., in our Bismarck office located in the State Capitol Building, 8th floor, at 600 E. Boulevard Avenue. To assure availability and promptness of service, call in advance to make an appointment. Check refund status To check the status of your refund, go to tax.nd.gov/refund and select "Refund?" If you direct deposit your refund, first check with your bank to see if it has been deposited into your account. Refunds on electronically filed returns are generally issued within 7 business days or can take up to 6 weeks to process on paper returns. Request copy of return To obtain a copy of your North Dakota individual income tax return, go to tax.nd.gov/individual-income-tax and select "Need a Copy of a Return". Or submit a written request by mail or fax containing the following: • Your name and current address • Your social security number • Tax year • Description of information requested • Your signature • Daytime telephone number

ND Individual Income Tax Booklet — Form ND-1 master instructions

# INDIVIDUAL INCOME TAX INSTRUCTIONS

# North Dakota Taxpayer Bill of Rights from our website at

# Line 1b - Federal taxable income

# Line 3 - Withholding

# Line 5 - Voluntary contribution of overpayment

# Line 6 - Direct deposit of refund

# Line 8 - Voluntary contribution

# Line 9 - Balance due

# Line 1b - Federal taxable income

# Line 2 - Contribution adjustment

# North Dakota Schedule K-1, obtain and complete the Contribution Adjustment

# Line 6 - Net long-term capital gain exclusion

# Line 9 - Licensed peace officer retirement benefits exclusion

# Line 10 - Servicemember Civil

# Line 11 - Military pay exclusion

# Line 12 - ND College SAVE contribution deduction

# Line 13 - Qualified dividend exclusion

# Line 14 - Military retirement benefit exclusion

# Line 15 - Social security benefit exclusion

# Line 20 - Tax

# Line 21 - Credit for income tax paid to another state

# Line 22 - Marriage penalty credit

# Line 23 - Other credits

# Line 26 - Withholding

# Line 27 - Estimated tax payment

# Line 30 - Application of overpayment to 2026

# Line 31 - Voluntary contribution of overpayment

# Line 32 - Direct deposit of refund

# Line 34 - Penalty and interest

# Line 35 - Voluntary contribution

# Line 36 - Balance due

# Line 37 - Interest on underpaid estimated tax

# HELP PROMOTE AND DEVELOP WATCHABLE WILDLIFE OPPORTUNITIES IN NORTH DAKOTA

# North Dakota Game and Fish Department

INDIVIDUAL INCOME TAX INSTRUCTIONS

North Dakota Taxpayer Bill of Rights from our website at

Line 1b - Federal taxable income

Line 3 - Withholding

Line 5 - Voluntary contribution of overpayment

Line 6 - Direct deposit of refund

Line 8 - Voluntary contribution

Line 9 - Balance due

Line 1b - Federal taxable income

Line 2 - Contribution adjustment

North Dakota Schedule K-1, obtain and complete the Contribution Adjustment

Line 6 - Net long-term capital gain exclusion

Line 9 - Licensed peace officer retirement benefits exclusion

Line 10 - Servicemember Civil

Line 11 - Military pay exclusion

Line 12 - ND College SAVE contribution deduction

Line 13 - Qualified dividend exclusion

Line 14 - Military retirement benefit exclusion

Line 15 - Social security benefit exclusion

Line 20 - Tax

Line 21 - Credit for income tax paid to another state

Line 22 - Marriage penalty credit

Line 23 - Other credits

Line 26 - Withholding

Line 27 - Estimated tax payment

Line 30 - Application of overpayment to 2026

Line 31 - Voluntary contribution of overpayment

Line 32 - Direct deposit of refund

Line 34 - Penalty and interest

Line 35 - Voluntary contribution

Line 36 - Balance due

Line 37 - Interest on underpaid estimated tax

HELP PROMOTE AND DEVELOP WATCHABLE WILDLIFE OPPORTUNITIES IN NORTH DAKOTA

North Dakota Game and Fish Department