North Dakota State Tax Return

North Dakota's Official Website	http://www.nd.gov/tax/
Refund Status Hotline	1-701-328-1242
General Information	1-877-328-7088 (With-in ND) 1-701-328-1247 (Bismark-Mandan or outside ND)

North Dakota Individual Income Tax Provisions

States have three difference methods for assessing tax to state residents: combined, joint, or a mixture of the two systems. North Dakota choses to use a joint filing system, which combines both incomes of a married couple into a single, taxable amount. This follows the idea that a family should be taxed as one economic unit, and is also the most popular system used.

North Dakota uses federal taxable income as the starting point for its state level tax base, and many of the same rules from the federal system apply. However, there are a few changes from the federal law which are worth noting for taxpayers.

Exemptions:

Some sources of income are exempt from inclusion in the tax base:

Interest and dividends from U.S. Government bonds
40% of qualified dividends subject to the lower federal tax rate
40% of net long-term gains
Federal active duty service pays for National Guard or Reserve members
Interest from state/municipal bonds

Deductions:

North Dakota follows the federal guidelines regarding standard deductions. Additional deductions that can be claimed at the state-level include:

Pass-through income from state financial institutions subject to tax
Organ donation expenses
Renaissance zone income
Contributions to a state SAVE account
Employee workforce recruitment payments

2023 North Dakota Tax Rates

If taxable income more than -	but not over -	the tax is:
$0	$37,650	1.1% of the amount over $0
$37,650	$91,150	$414.15 plus 2.04% of the amount over $37,650
$91,150	$190,150	$1,505.55 plus 2.27% of the amount over $91,150
$190,150	$413,350	$3,752.85 plus 2.64% of the amount over $190,150
$413,350	-	$9,645.33 plus 2.9% of the amount over $413,350

If taxable income more than -	but not over -	the tax is:
$0	$62,900	1.1% of the amount over $0
$62,900	$151,900	$691.90 plus 2.04% of the amount over $62,900
$151,900	$231,450	$2,507.50 plus 2.27% of the amount over $151,900
$231,450	$413,350	$4,313.29 plus 2.64% of the amount over $231,450
$413,350	-	$9,115.45 plus 2.9% of the amount over $413,350

If taxable income more than -	but not over -	the tax is:
$0	$31,450	1.1% of the amount over $0
$31,450	$75,950	$345.95 plus 2.04% of the amount over $31,450
$75,950	$115,725	$1,253.75 plus 2.27% of the amount over $75,950
$115,725	$206,675	$2,156.64 plus 2.64% of the amount over $115,725
$206,675	-	$4,557.72 plus 2.9% of the amount over $206,675

If taxable income more than -	but not over -	the tax is:
$0	$50,400	1.1% of the amount over $0
$50,400	$130,150	$554.40 plus 2.04% of the amount over $50,400
$130,150	$210,800	$2,181.30 plus 2.27% of the amount over $130,150
$210,800	$413,350	$4,012.06 plus 2.64% of the amount over $210,800
$413,350	-	$9,359.38 plus 2.9% of the amount over $413,350

eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.

When you prepare a federal return with eTax.com, we make it quick and easy to complete your North Dakota state tax return. eTax.com offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.

File My Federal & North Dakota State Returns!

North Dakota	Services Available
Preparation	Preparation of a state tax return for North Dakota is available for $29.95.
E-File	E-File is not available for North Dakota.
Direct Deposit	Direct Deposit is not available for North Dakota.
Non-Resident Preparation	Non-resident ND state return's are available upon request.
Non-Resident E-File	E-Filing non-resident ND state returns is not available.
Filing Deadline	4/18/2023

ND Counties	ND Cities
Adams	Hettinger, Reeder
Barnes	Dazey, Eckelson, Fingal, Kathryn, Litchville, Nome, Oriska, Pillsbury, Rogers, Sanborn, Spiritwood, Valley City, Wimbledon
Benson	Brinsmade, Esmond, Fort Totten, Knox, Leeds, Maddock, Minnewaukan, Oberon, Saint Michael, Tokio, Warwick, York
Billings	Fairfield, Medora
Bottineau	Antler, Bottineau, Kramer, Lansford, Maxbass, Newburg, Souris, Westhope, Willow City
Bowman	Bowman, Rhame, Scranton
Burke	Bowbells, Columbus, Flaxton, Lignite, Portal, Powers Lake
Burleigh	Baldwin, Bismarck, Driscoll, McKenzie, Menoken, Moffit, Regan, Sterling, Wing
Cass	Absaraka, Amenia, Argusville, Arthur, Ayr, Buffalo, Casselton, Chaffee, Davenport, Erie, Fargo, Gardner, Grandin, Harwood, Horace, Hunter, Kindred, Leonard, Mapleton, Page, Tower City, West Fargo, Wheatland
Cavalier	Alsen, Calvin, Hannah, Langdon, Maida, Milton, Munich, Nekoma, Osnabrock, Sarles, Wales
Dickey	Ellendale, Forbes, Fullerton, Oakes
Divide	Ambrose, Crosby, Fortuna, Noonan
Dunn	Dodge, Dunn Center, Halliday, Killdeer, Manning, Marshall
Eddy	New Rockford, Sheyenne
Emmons	Braddock, Hague, Hazelton, Kintyre, Linton, Strasburg
Foster	Carrington, Glenfield, Grace City, McHenry
Golden Valley	Beach, Golva, Sentinel Butte
Grand Forks	Arvilla, Emerado, Gilby, Grand Forks, Grand Forks AFB, Inkster, Larimore, Manvel, Mekinock, Niagara, Northwood, Reynolds, Thompson
Grant	Carson, Elgin, New Leipzig, Raleigh, Shields
Griggs	Binford, Cooperstown, Hannaford, Jessie, Sutton
Hettinger	Mott, New England, Regent
Kidder	Dawson, Pettibone, Robinson, Steele, Tappen, Tuttle
Lamoure	Berlin, Dickey, Edgeley, Jud, Kulm, Lamoure, Marion, Verona
Logan	Fredonia, Gackle, Napoleon
McHenry	Anamoose, Balfour, Bantry, Deering, Drake, Granville, Karlsruhe, Norwich, Towner, Upham, Velva, Voltaire
McIntosh	Ashley, Lehr, Venturia, Wishek, Zeeland
McKenzie	Alexander, Arnegard, Cartwright, Grassy Butte, Keene, Mandaree, Watford City
McLean	Benedict, Butte, Coleharbor, Garrison, Max, Mercer, Riverdale, Roseglen, Ruso, Turtle Lake, Underwood, Washburn, Wilton
Mercer	Beulah, Golden Valley, Hazen, Stanton, Zap
Morton	Almont, Flasher, Glen Ullin, Hebron, Mandan, New Salem, Saint Anthony
Mountrail	New Town, Palermo, Parshall, Plaza, Ross, Stanley, White Earth
Nelson	Aneta, Dahlen, Lakota, McVille, Michigan, Pekin, Petersburg, Tolna
Oliver	Center
Pembina	Bathgate, Cavalier, Crystal, Drayton, Glasston, Hamilton, Hensel, Mountain, Neche, Pembina, Saint Thomas, Walhalla
Pierce	Balta, Orrin, Rugby, Wolford
Ramsey	Brocket, Churchs Ferry, Crary, Devils Lake, Edmore, Hampden, Lawton, Penn, Starkweather, Webster
Ransom	Enderlin, Fort Ransom, Lisbon, Sheldon
Renville	Glenburn, Mohall, Sherwood, Tolley
Richland	Abercrombie, Barney, Christine, Colfax, Fairmount, Great Bend, Hankinson, Lidgerwood, Mantador, McLeod, Mooreton, Wahpeton, Walcott, Wyndmere
Rolette	Agate, Belcourt, Dunseith, Mylo, Rolette, Rolla, Saint John
Sargent	Cayuga, Cogswell, Forman, Gwinner, Havana, Milnor, Rutland, Stirum
Sheridan	Denhoff, Goodrich, Kief, Martin, McClusky
Sioux	Cannon Ball, Fort Yates, Selfridge, Solen
Slope	Amidon, Marmarth
Stark	Belfield, Dickinson, Gladstone, Lefor, Richardton, South Heart, Taylor
Steele	Finley, Hope, Luverne, Sharon
Stutsman	Buchanan, Cleveland, Courtenay, Jamestown, Kensal, Medina, Montpelier, Pingree, Streeter, Woodworth, Ypsilanti
Towner	Bisbee, Cando, Egeland, Hansboro, Perth, Rocklake
Traill	Blanchard, Buxton, Caledonia, Clifford, Cummings, Galesburg, Hatton, Hillsboro, Mayville, Portland
Walsh	Adams, Ardoch, Edinburg, Fairdale, Fordville, Forest River, Grafton, Hoople, Lankin, Minto, Park River, Pisek
Ward	Berthold, Burlington, Carpio, Des Lacs, Donnybrook, Douglas, Kenmare, Makoti, Minot, Minot AFB, Ryder, Sawyer, Surrey
Wells	Bowdon, Bremen, Cathay, Chaseley, Fessenden, Hamberg, Harvey, Hurdsfield, Sykeston
Williams	Alamo, Epping, Grenora, McGregor, Ray, Tioga, Trenton, Wildrose, Williston, Zahl