BASIC INFORMATION
WHO (must file):
Residents:
If you are a resident of North Dakota and
have filed a federal income tax return, then
you must file a North Dakota income tax
return.
Nonresidents:
A nonresident who has a federal filing
requirement and derives income from North
Dakota
(except income from interest, dividends,
pensions and annuities) is required to file
a North Dakota income tax return.
WHAT (forms do you file)
Residents:
Form ND-1 North Dakota Individual Income Tax
Return
Nonresidents:
Form ND-1 and Schedule ND-1NR North Dakota
Individual Income Tax Return
WHEN
(are the tax returns due)
Original due date: April 15th
Extended due date: October 15th
WHERE (do you mail the tax returns)
If you are expecting a refund or sending a
payment, send to:
Office of State Tax Commissioner
600 E. Boulevard Ave.
Department 127
Bismarck, North Dakota 58505-0550
