North Dakota State Tax Forms

North Dakota uses a variety of tax forms depending on the type of tax being filed, such as individual income tax, business income tax, or employer withholding.

These forms are administered by the North Dakota Office of State Tax Commissioner. For most individual taxpayers, the primary income tax returns are Form ND-1 and Form ND-EZ.

Key North Dakota Tax Forms

Most North Dakota tax forms and instructions are available online through the Office of State Tax Commissioner’s website and the North Dakota Taxpayer Access Point (ND TAP) portal.

Individual Income Tax Forms

These forms apply to residents, nonresidents, and part-year residents who must file a North Dakota income tax return.

• Form ND-1
  Individual Income Tax Return
  The standard return used by full-year North Dakota residents with more complex income, deductions, or credits.
• Form ND-EZ
  Simplified Individual Income Tax Return
  Designed for taxpayers with simple tax situations, such as wage income only and no major adjustments.
• Schedule ND-1NR
  Nonresident and Part-Year Resident Schedule
  Used to calculate the portion of income subject to North Dakota tax for those who lived or worked in the state for only part of the year.
• Form ND-1ES
  Estimated Income Tax Payment Voucher
  Used by individuals who must make quarterly estimated tax payments, such as self-employed taxpayers or retirees with investment income.
• Form ND-1EXT
  Extension Payment Voucher
  Used to submit a payment with an extension of time to file an individual return.
• Schedule ND-1CR
  Credit for Income Tax Paid to Another State
  Allows residents to claim a credit for income taxes paid to other states, helping avoid double taxation.

Business Tax Forms

Businesses operating in North Dakota and employers with North Dakota employees may need to file one or more of the following:

• Form 40
  North Dakota Corporation Income Tax Return
  Filed by C corporations.
• Form 60
  North Dakota S Corporation Income Tax Return
  Filed by S corporations.
• Form 58
  North Dakota Partnership Return
  Filed by partnerships doing business in the state.
• Form 306
  Income Tax Withholding Return
  Filed periodically by employers to report state income tax withheld from employees.
• Form 307
  Annual Reconciliation of Income Tax Withheld
  Filed by employers to reconcile withholding amounts and summarize W-2 and 1099 information.

Other Important North Dakota Tax Forms

• Form 500
  Authorization to Disclose Tax Information & Power of Attorney
  Allows a taxpayer to authorize a tax professional or other representative to access tax records.
• Homestead Credit Application
  Used by senior citizens and disabled individuals to apply for property tax relief on a primary residence.
  This form is typically filed with the local assessor or county tax office, not with the income tax return.

Filing Your North Dakota Taxes

Electronic Filing (Strongly Recommended)

North Dakota encourages taxpayers to file taxes electronically.

Why E-Filing Is the Best Choice

✔ Faster refunds and confirmations
✔ Fewer calculation errors due to automatic checks
✔ Immediate proof of filing
✔ Secure online payments without mailing checks
✔ Easy access to prior returns, useful for loans, benefits, or property tax relief applications

Final Tip

While paper filing is still available, electronic filing through ND TAP or approved tax software is the fastest, safest, and most accurate way to file North Dakota taxes.

Always confirm you are using the correct form for your residency status, business type, and tax year to avoid processing delays or penalties.