According to North Dakota Instructions for Form ND-1, you must file a North Dakota tax return if:
- If you were a full-year resident of North Dakota for the tax year and you are required to file a federal individual income tax return, you must file a North Dakota individual income tax return.
- You have income from sources in or outside of North Dakota while you were a part year resident.
- Nonresidents must file if you were required to file a federal tax return and have income from North Dakota sources.
- Part-year residents must file if you are required to file a federal individual income tax return or you derived gross income from any source inside or outside North Dakota while you were a resident of North Dakota.
Can I file a different filing status than my federal return?
North Dakota requires that you use the same filing status that you used for your federal return.
What if I work in a reciprocal state of North Dakota?
North Dakota has income tax reciprocity agreements with the states of Minnesota and Montana. 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.
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