North Dakota tax forms & filing.

Things to know about filing in North Dakota

• North Dakota has reciprocity with Minnesota and Montana for wage income. Residents working in those states pay only ND tax on wages.
• North Dakota offers a generous oil/gas/royalty exclusion for residents holding mineral interests — a relevant item for many farm families across the Bakken region.
• North Dakota conforms broadly to federal AGI. The state return is one of the more straightforward in the country to prepare.

North Dakota reciprocity with Minnesota and Montana

North Dakota has wage-income reciprocity with two neighboring states: Minnesota and Montana. ND residents working in MN or MT (and vice versa) pay only their resident-state tax on wages — no nonresident return required.

This is a smaller reciprocity network than some neighboring states (Indiana, Kentucky, etc.) but covers the two most likely cross-border patterns for ND residents. Cross-border work with non-reciprocity neighbors (SD, MN city-tax situations) follows normal nonresident-return + credit-for-tax-paid mechanics.

ND's reciprocity is wages-only. Non-wage income (rental, K-1, self-employment) follows normal sourcing rules even within the reciprocity network.

North Dakota oil and mineral royalty income — relevant for many ND farm families

North Dakota's oil-producing regions (the Bakken in particular) generate substantial mineral royalty income for many ND landowners and their families. This income is reported on Schedule E federally and on the ND-1 state return.

ND offers favorable treatment for certain royalty income depending on the source and the recipient — including a deduction for certain oil-and-gas income. The deduction structure varies based on whether the income is working interest (active) versus royalty interest (passive).

Many ND farm families have inherited mineral interests separate from the surface land — sometimes generating royalty income on properties they no longer farm. We confirm at intake for ND clients whether mineral-rights income is part of the return and apply the correct deductions.

Where's my refund?

The North Dakota Office of State Tax Commissioner runs the official refund-status tracker. You'll need your Social Security number, filing status, and exact refund amount (in some cases, the tax year and a return-amount input).

Check your North Dakota refund status →

Multi-state considerations

If you lived or worked in more than one state during the tax year, you typically file a part-year resident return in each state. If you live in one state and work in another, you usually file as a resident where you live and as a nonresident in the work state — claiming a credit on the resident return for taxes paid to the work state. Reciprocity agreements between some neighboring states change this default; we map this out at intake.

North Dakota-specific multi-state nuances are addressed in the quirks list above when they apply.

Get the current-year forms

State tax rates, brackets, and forms change every year. We point to the North Dakota Office of State Tax Commissioner as the authoritative source for current-year information. Form numbers above are stable; rates, deduction amounts, and credit limits are not — always verify before relying on a specific dollar amount.

Open the North Dakota Office of State Tax Commissioner website →