{"id":2243,"date":"2010-09-01T12:34:35","date_gmt":"2012-09-07T20:05:36","guid":{"rendered":"\/north-dakota-state-taxes"},"modified":"2025-02-11T10:53:54","modified_gmt":"2025-02-11T18:53:54","slug":"north-dakota-state-taxes","status":"publish","type":"post","link":"https:\/\/www.irs.com\/en\/north-dakota-state-taxes\/","title":{"rendered":"North Dakota State Taxes"},"content":{"rendered":"<p><strong><br \/>\nNorth Dakota State Tax ? Individual Income Tax<\/strong><\/p>\n<p>Individual income tax in North Dakota is imposed at the following rates\/brackets:<\/p>\n<ul>\n<li> 1.84% on taxable income of $33,950 or less<\/li>\n<li> 3.44% on taxable income between $33,951 and $82,250<\/li>\n<li> 3.81% on taxable income between $82,251 and $171,550<\/li>\n<li> 4.42% on taxable income between $171,551 and $372,950<\/li>\n<li> 4.86% on taxable income of $372,951 or more<\/li>\n<\/ul>\n<p><strong>North Dakota State Tax ? Corporation Income Tax<\/strong><\/p>\n<p>Any corporation that conducts business in North Dakota or has income from North Dakota sources must file a corporation income tax return. Returns are due by the 15th day of the 4th month following the close of the tax year.<\/p>\n<p>The corporation income tax is imposed at the following rates:<\/p>\n<ul>\n<li> 2.6% on taxable income of $3,000 or less<\/li>\n<li> 4.1% on taxable income between $3,001 and $8,000<\/li>\n<li> 5.6% on taxable income between $8,001 and $20,000<\/li>\n<li> 6.4% on taxable income between $20,001 and $30,000<\/li>\n<li> 6.5% on taxable income of $30,001 or more<\/li>\n<\/ul>\n<p>Financial institutions are taxed at a rate of 7%, with a minimum tax of $50. Corporations making a Water&#8217;s Edge Election are subject to an additional 3.5% tax.<\/p>\n<p><strong>North Dakota State Tax ? Sales &amp; Use Tax<\/strong><\/p>\n<p>North Dakota&#8217;s sales tax is imposed on the gross receipts of retailers. It is paid by the consumer and collected by the retailer (who remits it to the Office of the State Tax Commissioner. The sales tax has 3 rates:<\/p>\n<ul>\n<li> 5% general tax rate on the retail sale of tangible personal property, communication services, periodicals, tobacco products, admission tickets, hotel\/motel room rentals\/leases, and leasing of tangible personal property<\/li>\n<li> 7% tax rate on the retail sale of alcoholic beverages<\/li>\n<li> 3% tax rate on the retail sale of new farm machinery and irrigation equipment (for agricultural purposes only), and new mobile homes<\/li>\n<\/ul>\n<p>The &#8216;use tax&#8217; applies to tangible personal property <em>purchased outside the state<\/em> and then brought into the state for storage, use, or consumption. The use tax has the same rates as the sales tax (listed above).<\/p>\n<p><strong>North Dakota State Tax Forms<\/strong><\/p>\n<p><span style=\"text-decoration: underline\">Form ND-1<\/span> (Individual Income Tax Return)<br \/>\n<span style=\"text-decoration: underline\">Form ND-EZ<\/span> (Individual Income Tax Return &#8216; for full-year residents with no adjustments or credits)<br \/>\n<span style=\"text-decoration: underline\">Schedule ND-1NR<\/span> (Tax Calculation for Nonresidents and Part-Year Residents)<br \/>\n<span style=\"text-decoration: underline\">Schedule ND-1CR<\/span> (Calculation of Credit for Income Tax Paid to Another State)<br \/>\n<span style=\"text-decoration: underline\">Schedule ND-1TC<\/span> (Tax Credits)<br \/>\n<span style=\"text-decoration: underline\">Form ND-1ES<\/span> (Estimated Income Tax &#8216; individuals)<br \/>\n<span style=\"text-decoration: underline\">Form ND-1V<\/span> (Electronic Return Payment Voucher)<br \/>\n<span style=\"text-decoration: underline\">Form 101<\/span> (Application for Extension of Time to File a North Dakota Tax Return)<br \/>\n<span style=\"text-decoration: underline\">Form ND-1EXT<\/span> (Individual Extension Payment)<br \/>\n<span style=\"text-decoration: underline\">Form ND-1UT<\/span> (Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Individuals)<br \/>\n<span style=\"text-decoration: underline\">Form ST<\/span> (Sales, Use, and Gross Receipts Tax)<br \/>\n<span style=\"text-decoration: underline\">One Time Remittance Form<\/span> (One-Time Sales\/Use Tax Return)<\/p>\n<p><strong>North Dakota State Tax Resources<\/strong><\/p>\n<p>Office of the North Dakota State Tax Commissioner: <a href=\"http:\/\/www.nd.gov\/tax\/\" target=\"_blank\" rel=\"noopener nofollow\">www.nd.gov\/tax<\/a><\/p>\n<p>Find ND individual income tax forms: <a href=\"http:\/\/www.nd.gov\/tax\/indincome\/forms\/\" target=\"_blank\" rel=\"noopener nofollow\">www.nd.gov\/tax\/indincome\/forms<\/a><\/p>\n<p>ND Individual Income Tax Calendar: <a href=\"http:\/\/www.nd.gov\/tax\/indincome\/cal\/\" target=\"_blank\" rel=\"noopener nofollow\">www.nd.gov\/tax\/indincome\/cal<\/a><\/p>\n<p>North Dakota &#8216;Individual Income Electronic Filing&#8217; center: <a href=\"http:\/\/www.nd.gov\/tax\/indincome\/elecfiling\/\" target=\"_blank\" rel=\"noopener nofollow\">www.nd.gov\/tax\/indincome\/elecfiling<\/a><\/p>\n<p>ND Free File Opportunities (individual income electronic filing): <a href=\"http:\/\/www.nd.gov\/tax\/indincome\/elecfiling\/individual6-income-tax.html\" target=\"_blank\" rel=\"noopener nofollow\">www.nd.gov\/tax\/indincome\/elecfiling\/individual6-income-tax<\/a><\/p>\n<p>Pay your ND state taxes online: <a href=\"https:\/\/apps.nd.gov\/tax\/tap\/_\/\" target=\"_blank\" rel=\"noopener nofollow\">apps.nd.gov\/tax\/tap\/_\/<\/a><\/p>\n<p>Check the status of your North Dakota state tax refund: <a href=\"http:\/\/www.nd.gov\/tax\/indincome\/refundinfo\/index.html\" target=\"_blank\" rel=\"noopener nofollow\">www.nd.gov\/tax\/indincome\/refundinfo<\/a><\/p>\n<p>State of North Dakota &#8216;Taxpayer Bill of Rights&#8217; (Office of State Tax Commissioner): <a href=\"http:\/\/www.nd.gov\/tax\/genpubs\/bill-of-rights.pdf\" target=\"_blank\" rel=\"noopener nofollow\">www.nd.gov\/tax\/genpubs\/bill-of-rights<\/a><\/p>\n<p>Office of State Tax Commissioner ? contact information: <a href=\"http:\/\/www.nd.gov\/tax\/misc\/contacts.html\" target=\"_blank\" rel=\"noopener nofollow\">www.nd.gov\/tax\/misc\/contacts<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>North Dakota State Tax ? Individual Income Tax Individual income tax in North Dakota is imposed at the following rates\/brackets: 1.84% on taxable income of $33,950 or less 3.44% on taxable income between $33,951 and $82,250 3.81% on taxable income between $82,251 and $171,550 4.42% on taxable income between $171,551 and $372,950 4.86% on taxable [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2244,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[35],"tags":[],"class_list":["post-2243","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-state-tax-returns"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts\/2243","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/comments?post=2243"}],"version-history":[{"count":1,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts\/2243\/revisions"}],"predecessor-version":[{"id":3269,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts\/2243\/revisions\/3269"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/media\/2244"}],"wp:attachment":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/media?parent=2243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/categories?post=2243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/tags?post=2243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}