What Information Is Found in the North Dakota Basic Information Section?

The North Dakota Basic Information section contains state-specific questions used to determine your residency status, filing requirements, eligibility for special tax benefits, and how the North Dakota Office of State Tax Commissioner should process your return.

The information entered in this section can affect your tax calculation, refund eligibility, and residency treatment for North Dakota income tax purposes.

Minnesota or Montana Reciprocity Refund

North Dakota has reciprocal agreements with Minnesota and Montana for wage income.

You may see a question asking whether you are a Minnesota or Montana resident filing a North Dakota return solely to claim a refund of North Dakota income tax withheld under the reciprocity agreement.

What is tax reciprocity?

Tax reciprocity means that wage income is generally taxed only by your state of residence rather than by both states.

For example:

• A Minnesota resident who works in North Dakota generally pays tax to Minnesota on wages earned in North Dakota.
• A Montana resident who works in North Dakota generally pays tax to Montana on wages earned in North Dakota.

If North Dakota income tax was incorrectly withheld from your wages, you may file a North Dakota return solely to request a refund of that withholding.

Primary Source of Income

North Dakota asks you to identify the type of income that provided the majority of your income during the tax year.

Examples may include:

• Wages and salaries
• Self-employment income
• Farm income
• Retirement income
• Investment income
• Other sources of income

This information is used for statistical and reporting purposes by the state.

School District Information

You may be asked to select the school district in which you resided for most of the tax year.

Why is this information required?

North Dakota uses school district information for various state reporting and funding purposes.

If you did not reside within a qualifying North Dakota school district, you may select the appropriate option, such as No School District, if applicable.

Electronic Form 1099-G Delivery

North Dakota may ask whether you agree to receive Form 1099-G electronically.

What is Form 1099-G?

Form 1099-G reports certain government payments, including:

• State income tax refunds
• Credits or offsets
• Other qualifying government payments

Choosing electronic delivery allows you to access the form online rather than receiving a paper copy by mail.

Is electronic delivery required?

No. Participation is voluntary.

You may choose either:

• Yes to receive Form 1099-G electronically, or
• No to continue receiving paper delivery, when available.

Extension to File a North Dakota Return

You may be asked whether you have an extension to file your North Dakota return.

Do I need a separate North Dakota extension?

In many cases, North Dakota recognizes a valid federal extension. However, an extension to file does not extend the time to pay any tax due.

If you obtained an extension, indicate that in this section.

Important

Even if you qualify for an extension to file, interest and penalties may apply to any unpaid tax balance after the original due date.

How Do I Access the North Dakota Basic Information Section?

1. Navigate to the North Dakota Return section.
2. Select Basic Information.
3. Review the state-specific questions.
4. Enter the applicable responses regarding:
   • Reciprocity status
   • Primary source of income
   • School district information
   • Form 1099-G delivery preference
   • Filing extension status
5. Continue through the remainder of the North Dakota return.

Why Is the North Dakota Basic Information Section Important?

The information entered in this section helps North Dakota:

• Determine how your return should be processed.
• Identify whether reciprocity rules apply.
• Verify residency-related information.
• Deliver tax forms and communications.
• Apply the appropriate filing requirements.

Before filing your return, review all Basic Information entries carefully to ensure they accurately reflect your situation for the tax year.