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

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# North Dakota

INDIVIDUAL
INCOME TAX

# INSTRUCTIONS

Form ND-EZ individualtax@nd.gov

# Contents

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

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.

# Consent to Obtain Form 1099-G

Federal Taxable Income - One Big New for 2025 -

# Contribution Income Tax Credit

The 2025 Legislature passed Senate Bill 2282, which created a new income tax

# 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

# 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 from the Tax Cuts and Jobs Act of 2017, along 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.

# 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 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 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 copy of the letter you received from the school 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.

# 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. 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. 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 Civilian spouse of U.S. armed forces service member-If you are a civilian spouse

# Steps to completing your return

Step Action
 1 of a U.S. armed forces service member, you must file a 2025 North Dakota individual income tax return if both of the following Determine if you have to file a return … current page  2 apply:
Complete your federal return … page 7  3

• You are required to file a 2025 federal individual income tax return.

Determine which form to use … page 6 Have you considered e-filing your return? … page 1  4

• You were a full-year resident of North Dakota for the 2025 tax year.

Go to the applicable instructions -You are treated as a resident for this If using Form ND-EZ … page 9 purpose if you elect under the federal If using Form ND-1 … page 11  5 Servicemembers Civil Relief Act to be a North Dakota resident for state tax Assemble your completed return … page 28  6 purposes.
For more information, see the Civilian Read "Before you file" … page 10 or 16  7
Spouses of Military Service Members
File your return on or before April 15, 2026 - income tax guideline.
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.
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 Minnesota or Montana resident-If you North Dakota between the United States and a foreign service member-If you are a civilian spouse were a full-year resident of Minnesota for the 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:
2025 tax year, you do not have to file a 2025 North Dakota individual income tax return if both of the following apply: 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

• Your only gross income from North Dakota North Dakota income tax on gross income
• Your service member spouse's permanent sources was compensation for personal or duty station is in North Dakota. professional services. from North Dakota sources even though the income is exempt from U.S. income tax because of a treaty. For more information, see
• Your only gross income from North Dakota sources was wages for work performed in
• You returned to your home in Minnesota the guideline Income Taxation of Nonresident at least once each month during the time North Dakota. you worked in North Dakota.

If you were a full-year resident of Montana Aliens under "Guidelines" at tax.nd.gov.
Disaster recovery tax exemptions-Exemptions from state and local tax filing and

• 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 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 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 tax return. Except where an income tax treaty tax guideline.
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 Gross income from North Dakota sources for nonresidents only For a nonresident, "gross income from North Dakota sources" includes the following:

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. 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.

# 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:
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) …

1. Do you have any North Dakota subtraction adjustments?

(*See Form ND-1, lines 5-16) …

1. Are you claiming any North Dakota tax credits?

(*See Form ND-1, lines 21-23) …

1. 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) …
2. Are you going to use the 3-year income averaging method for farm income (on Schedule ND-1FA) to calculate your tax? …
3. Are you going to make an extension payment on Form ND-1EXT?

* The references show where to find more information.

1. Complete the applicable items at the top If you received wages covered by reciprocity and your employer withheld Minnesota or of Form ND-1, page 1 (through line E), as Montana income tax from them, you must file instructed. an income tax return with the applicable state
2. For item F, fill in the circle next to "MN/MT to obtain a refund of the amount withheld. If RECIPROCITY" at the top of Form ND-1, your wages are covered by reciprocity and page 1. Also enter "MN" or "MT", you do not want your employer to withhold whichever applies, in the space under Minnesota or Montana tax from them, "State." you must give your employer a properly
3. Leave lines 1 through 25 blank. completed Minnesota Form MW-R or Montana Form MT-R, whichever applies.
4. Fill in the amount of the North Dakota For assistance and forms, contact: income tax withheld on lines 26, 28, 29,

North Dakota income tax from them, you must Email: obtain and complete Form NDW-R and give it DORCustomerAssistance@mt.gov to your employer.
Phone: 406-444-6900
Website: mtrevenue.gov

# 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.

# 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.

# North Dakota

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.
   1. Enter your name, current address, social security number, and other information required at top of return.
   2. 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.

1. Complete the return through the net tax liability line.
2. Leave the line for income tax withholding blank unless you are claiming an additional amount not previously claimed.
3. 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.
4. 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.
5. 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.
6. Write "State Only Amended" at the top of Form ND-1 if filing a paper return.

(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.

# North Dakota

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.

# 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.
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. 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
Code
Source number of income
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 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 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.

Disclosure authorization. Fill in the circle

# Sample check for direct deposit (line 6)

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. 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!

# North Dakota

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.

# 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 Code number of income
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 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.
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 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:
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 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.

• 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 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 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

# North Dakota

Air Force, Marine Corps, and Coast Guard. rollover of funds from another I.R.C. § 529 Retirement benefits received for federal civil college savings plan into a North Dakota service employment as a dual status military College SAVE account does not qualify. technician under Title 32 or Title 10 are also eligible for this deduction. Include a copy of

# Line 13 - Qualified dividend

Form 1099-R. exclusion
If you were a full-year resident of North

# Line 15 - Social security benefit

Dakota during the tax year, multiply the exclusion qualified dividends from Form 1040 or Enter on this line the taxable portion of 1040-SR, line 3a, by 40 percent and enter the your Social Security benefit`s reported on result.
Form 1040 or 1040-SR, line 6b.
If you were a part-year resident or full-year Do not enter on this line taxable Tier 1 Social nonresident of North Dakota during the tax Security equivalent benefits reported on year, multiply the portion of the qualified a Form RRB-1099 from the U.S. Railroad dividends from Form 1040 or 1040-SR, Retirement Board; instead, enter the taxable line 3a, that are reported to North Dakota by portion of these benefits on Form ND-1, line 40% and enter the result.
8.
Note: Only include dividends that are If you receive both Tier 1 benefits reported on Schedule ND-1NR, line 2, (Form RRB-1099) and social security benefits column B.
(Form SSA-1099) determine the amount to enter on Form ND-1, lines 8 and 15, Line 14 - Military retirement benefit respectively, by multiplying the amount from exclusion Form 1040 or 1040-SR, line 6b, by a ratio equal to the gross amount of each type of If you are a retired military service member, benefit divided by the gross amount of both or a surviving spouse of a deceased retired benefits combined. 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, 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 __
4. If a full-year resident, enter the amount from line 3 on line 5 and go to line 6.
5. If a full-year nonresident or part-year resident, go to line 4.
6. 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 _
7. If a full-year resident, enter amount from line 3. Otherwise, enter smaller of line 3 or line 4d … 5 __
8. Portion of line 5 included in an amount entered on Form ND-1, line 7, or 16 … 6 __
9. Subtract line 6 from line 5 … 7 __
10. 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.
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

1. Is the amount on line 1 more than $81,036?  No. Stop; you do not qualify for the credit.  Yes. Go to line 3.
2. a. Enter your qualified income … 3a _ b. Enter your spouse's qualified income … 3b _
3. Enter the smaller of line 3a or line 3b … 4 __
4. Is the amount on line 4 more than $47,550?  No. Stop; you do not qualify for the credit.

15,750.00
 Yes. Go to line 6 … 5

1. Subtract line 5 from line 4 … 6 __
2. Calculate the tax on the amount on line 6 using the Single tax rate schedule on page 27 … 7 __
3. Subtract line 6 from line 1 … 8 __
4. Calculate the tax on the amount on line 8 using the Single tax rate schedule on page 27 … 9 __
5. Calculate the tax on the amount on line 1 using the Married filing jointly tax rate schedule on page 27 … 10 __
6. Add lines 7 and 9 … 11 __
7. Subtract line 11 from line 10. If result is zero or less, stop; you do not qualify for the credit … 12 __ 312.00
8. Maximum credit … 13 __
9. 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.
10. Enter ratio from Schedule ND-1NR, line 20 … 15 __

You may be eligible for a tax credit if all of the following apply:
Although you meet all of the above conditions, your fact situation may not produce a credit

• You are married and filing a joint return under the calculation formula prescribed by with your spouse. law. Complete the worksheet on page 14 to
• Your joint North Dakota taxable income calculate the credit amount, if any, allowed to on line 18 of Form ND-1 is more than you.

$81,036.

• Both you and your spouse have qualified income. See "What's included in qualified income?" below.

# North Dakota

Sample check for direct deposit (line 32) 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.

Line 36 - 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-1" 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.
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!

Trees for North Dakota
Income Tax Check-Off
Each of us has the ability to play an important Each of us has the ability to play an role in the overall health and well-being of important role in the overall health and our forest resources. By making a donation well-being of our forest resources. By making a donation to the Trees for North to the Trees for North Dakota Trust Fund, Dakota Trust Fund, our collective efforts our collective efforts can make incredible can make incredible contributions to the contributions to the quality of life in quality of life in North Dakota for all who North Dakota for all who live and visit here. live and visit here.
The Community Family Forest grant The Community Family Forest grant program, funded by private donations to program, funded by private donations to the Trees for North Dakota Trust Fund, the Trees for North Dakota Trust Fund, helps communities across North Dakota helps communities across North Dakota diversify their tree resources, to make diversify their tree resources, to make their community forest more resilient to their community forest more resilient to damaging forest pests like the emerald damaging forest pests like emerald ash ash borer. Communities use these funds borer. Communities use these funds to to plant a variety of trees adapted to plant a variety of trees adapted to North Dakota's climate in places that need them North Dakota's climate in places that need most. Please consider donating today! them most. Please consider donating today!
To contribute to the Trees for
To contribute to the Trees for North

# North

Dakota Trust Fund, consult your tax Dakota Trust Fund, consult preparer or enter a voluntary contribution your tax preparer or enter a voluntary on the current North Dakota Individual contribution on the current North Dakota Income Tax Return (see below):
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) Form ND-1: Refund return (Line 31)/Tax due (Line 35) North Dakota Forest Service • 307 1st Street East, Bottineau, ND 58318 • 701-228-5422 • www.ndsu.edu/ndfs

# 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-

# Table

$214.
At But Single Married Married Head filing filing of least less If filing as a part-year resident or full-year nonresident: jointly * sepa- house- than Using the same process as above, enter the tax from the table on Schedule ND-1NR, line 22, rately hold If either spouse is a part- or full-year nonresident, enter that same then complete the nonresident computation to arrive at your total ND tax liability. tax amount ($214 in the example) on Schedule ND-1NR, line 22, Your tax isthen complete the nonresident computation to arrive at your total ND tax liability.
If your ND
If your ND
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
If your ND
And your filing status is-
And your filing status is- taxable taxable income is- income is-At But Single At But Single Married Married Head least less least less filing filing of than than jointly * sepa- house- rately hold Your tax is-40,250 40,300 0 0 0 0 42,500 42,550 0 40,300 40,350 0 0 0 0 42,550 42,600 0 40,350 40,400 0 0 0 0 42,600 42,650 0 40,400 40,450 0 0 0 0 42,650 42,700 0 40,450 40,500 0 0 0 0 42,700 42,750 0 40,500 40,550 0 0 1 0 42,750 42,800 0 40,550 40,600 0 0 2 0 42,800 42,850 0 40,600 40,650 0 0 3 0 42,850 42,900 0 40,650 40,700 0 0 4 0 42,900 42,950 0 40,700 40,750 0 0 5 0 42,950 43,000 0 43,000 40,750 40,800 0 0 6 0 40,800 40,850 0 0 7 0 40,850 40,900 0 0 8 0 40,900 40,950 0 0 9 0 43,000 43,050 0 40,950 41,000 0 0 10 0 43,050 43,100 0 43,100 43,150 0 41,000 43,150 43,200 0 43,200 43,250 0 41,000 41,050 0 0 11 0 43,250 43,300 0 41,050 41,100 0 0 12 0 43,300 43,350 0 41,100 41,150 0 0 13 0 43,350 43,400 0 41,150 41,200 0 0 14 0 43,400 43,450 0 41,200 41,250 0 0 15 0 43,450 43,500 0 41,250 41,300 0 0 16 0 43,500 43,550 0 41,300 41,350 0 0 17 0 43,550 43,600 0 41,350 41,400 0 0 18 0 43,600 43,650 0 41,400 41,450 0 0 19 0 43,650 43,700 0 41,450 41,500 0 0 20 0 43,700 43,750 0 41,500 41,550 0 0 20 0 43,750 43,800 0 41,550 41,600 0 0 21 0 43,800 43,850 0 41,600 41,650 0 0 22 0 43,850 43,900 0 41,650 41,700 0 0 23 0 43,900 43,950 0 41,700 41,750 0 0 24 0 43,950 44,000 0 44,000 41,750 41,800 0 0 25 0 41,800 41,850 0 0 26 0 41,850 41,900 0 0 27 0 41,900 41,950 0 0 28 0 44,000 44,050 0 41,950 42,000 0 0 29 0 44,050 44,100 0 44,100 44,150 0 42,000 44,150 44,200 0 44,200 44,250 0 42,000 42,050 0 0 30 0 44,250 44,300 0 42,050 42,100 0 0 31 0 44,300 44,350 0 42,100 42,150 0 0 32 0 44,350 44,400 0 42,150 42,200 0 0 33 0 44,400 44,450 0 42,200 42,250 0 0 34 0 44,450 44,500 0 42,250 42,300 0 0 35 0 44,500 44,550 0 42,300 42,350 0 0 36 0 44,550 44,600 0 42,350 42,400 0 0 37 0 44,600 44,650 0 42,400 42,450 0 0 38 0 44,650 44,700 0 42,450 42,500 0 0 39 0 44,700 44,750 0 And your filing status is- taxable income is-Head Married Married Head At But Single Married Married of filing filing of least less filing filing house- jointly * sepa- house- than jointly * sepa- hold rately hold rately Your tax is- Your tax is-0 40 0 44,750 44,800 0 0 84 0 0 41 0 44,800 44,850 0 0 85 0 0 42 0 44,850 44,900 0 0 86 0 0 43 0 44,900 44,950 0 0 87 0 0 44 0 44,950 45,000 0 0 88 0 45,000 0 45 0 0 46 0 0 47 0 0 48 0 45,000 45,050 0 0 89 0 0 49 0 45,050 45,100 0 0 90 0 45,100 45,150 0 0 91 0 45,150 45,200 0 0 92 0 45,200 45,250 0 0 93 0 0 50 0 45,250 45,300 0 0 94 0 0 51 0 45,300 45,350 0 0 95 0 0 52 0 45,350 45,400 0 0 96 0 0 53 0 45,400 45,450 0 0 97 0 0 54 0 45,450 45,500 0 0 98 0 0 55 0 45,500 45,550 0 0 98 0 0 56 0 45,550 45,600 0 0 99 0 0 57 0 45,600 45,650 0 0 100 0 0 58 0 45,650 45,700 0 0 101 0 0 59 0 45,700 45,750 0 0 102 0 0 59 0 45,750 45,800 0 0 103 0 0 60 0 45,800 45,850 0 0 104 0 0 61 0 45,850 45,900 0 0 105 0 0 62 0 45,900 45,950 0 0 106 0 0 63 0 45,950 46,000 0 0 107 0 46,000 0 64 0 0 65 0 0 66 0 0 67 0 46,000 46,050 0 0 108 0 0 68 0 46,050 46,100 0 0 109 0 46,100 46,150 0 0 110 0 46,150 46,200 0 0 111 0 46,200 46,250 0 0 112 0 0 69 0 46,250 46,300 0 0 113 0 0 70 0 46,300 46,350 0 0 114 0 0 71 0 46,350 46,400 0 0 115 0 0 72 0 46,400 46,450 0 0 116 0 0 73 0 46,450 46,500 0 0 117 0 0 74 0 46,500 46,550 0 0 118 0 0 75 0 46,550 46,600 0 0 119 0 0 76 0 46,600 46,650 0 0 120 0 0 77 0 46,650 46,700 0 0 121 0 0 78 0 46,700 46,750 0 0 122 0 0 79 0 46,750 46,800 0 0 123 0 0 80 0 46,800 46,850 0 0 124 0 0 81 0 46,850 46,900 0 0 125 0 0 82 0 46,900 46,950 0 0 126 0 0 83 0 46,950 47,000 0 0 127 0

# North Dakota

If your ND
And your filing status is-
And your filing status is- taxable taxable income is- income is-

# Head At But Single

# At But Single Married

If your ND If your ND
And your filing status is-

If your ND
And your filing status is- taxable taxable income is- income is-

# Head At But Single

# At But Single Married

If your ND If your ND
And your filing status is-

# North Dakota

# Single

# North Dakota

If your ND
And your filing status is-
And your filing status is- taxable taxable income is- income is-

# Single

# Single Married

At But least less of filing filing least less than house- sepa- jointly * than hold rately Your tax is-

# At But

If your ND If your ND
And your filing status is-

If your ND
And your filing status is- taxable taxable income is- income is-

# Head At But Single

# At But Single Married Married Head

# 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.

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

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

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

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. All Form W-2's, and any
2. Form ND-1

Form 1099 and North Dakota

1. Schedule ND-1NR

Schedule K-1 showing

1. Schedule ND-1FA

North Dakota income tax withheld

1. Schedule ND-1CR
2. Copy of federal income tax return
3. Schedule ND-1SA
4. Supporting schedules required in
5. Schedule ND-1TC instructions
6. All other required North Dakota schedules and forms 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.

# IRS internet (online) services



# IRS tax service

Service is available by appointment only.
Go to IRS's website at irs.gov to obtain tax forms and publications, check the Call 1-844-545-5640 to schedule an 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:

 Subscribe to filing season
 Check status of federal tax updates or daily tax tips refund  Connect with the IRS on  Request transcript of tax return Facebook, X, Instagram, and or account information LinkedIn  Find an IRS VITA or TCE  Watch helpful videos on volunteer help site YouTube  Get up-to-date IRS news  Contact IRS.

# IRS telephone assistance

 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
Federal tax questions … 1-800-829-1040 
Minot

TTY/TDD for speech or hearing impaired persons … 1-800-829-4059  Federal Building

Location of nearest VITA or TCE volunteer help site … 1-800-906-9887 Suite 101

100 1st Street SW

# 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