North Dakota Income Tax Forms Rates & Services
Every resident of North Dakota who has a federal income tax filing requirement is required to file a North Dakota individual income tax return. This requirement applies even if all or part of the resident's income is generated from outside of North Dakota. North Dakota taxes exempt all personal property from taxation, except that of certain oil and gas refineries and utilities.
The 2007 Legislature authorized the Property Tax Relief for two years (based on property taxes for 2006 and 2007, payable in 2007 and 2008), provided in the form of a credit to be claimed on 2007 and 2008 individual income tax returns or special schedules.
- The credit is equal to ten percent of your residential and agricultural property taxes, up to a maximum credit of $500 ($1,000 for married filing jointly).
- Mobile home taxes due in 2007 and 2008 also qualify.
- The credit is only available if your primary residence is in North Dakota.
- The credit is allowed only for owned property in North Dakota.
- If your allowable property tax credit exceeds your income tax liability, you can choose to carry forward the unused credit for up to five years.
- As an alternative to the carry forward provisions, you can choose to receive a certificate for the unused portion of your credit.
If you are a Native American, you are not subject to North Dakota income tax and do not have to file a North Dakota income tax return if all of the following apply:
- You are enrolled as a member of a federally-recognized Indian Tribe;
- You live on the Indian reservation where enrolled;
- You derive all of your income from sources on the Indian reservation where enrolled.
Please refer to the guideline Income Taxation of Native Americans for more information.
Other Helpful Links:
North Dakota Office of the State Tax Commissioner: http://www.nd.gov/tax/
North Dakota Individual Income Tax Frequently Asked Questions: http://www.nd.gov/tax/misc/faq/indincome/index.html
North Dakota Tax Forms: http://www.nd.gov/tax/indincome/forms/
Internal Revenue Service: http://www.irs.gov/