North Dakota Office of State Tax Commissioner

            GuidelineGu                 - Income Tax: Income Taxation ideline - Income Tax: Income Taxation 

            ofoNonresident Aliensf Nonresident Aliens

Purpose of Guideline
If you are a citizen of a country other than the United States and you meet the definition of a nonresident alien for United 
States income tax purposes, this guideline explains how to comply with North Dakota’s income tax laws. If you work, 
carry on a trade or business, or own income-producing property in North Dakota, you may have to file a North Dakota 
income tax return and pay North Dakota income tax.

Treaties between the U.S. and foreign countries. Unless an income tax treaty between the United States and a foreign 
country specifically exempts income from taxation by the fifty U.S. states, North Dakota does not recognize the provisions 
of the treaty, and the treaty’s provisions do not affect North Dakota’s income tax laws. Therefore, even if income derived 
from North Dakota sources is exempted from U.S. income tax, it may be taxable by North Dakota.

Who Must File
You must file a North Dakota individual income tax return if you derive any amount of gross income from North Dakota 
sources. You have gross income from North Dakota sources if you received any of the following:
•  Wages, salary, tips, commissions, fees, and any other type of compensation for personal or professional services 
performed in North Dakota.
•  Rents, royalties or bonus payments from mineral interests, gains, and any other type of income from tangible property 
located in North Dakota.
•  Income from a business carried on in North Dakota. This includes income from a business that you operate as a sole 
proprietorship, and income passed through to you by a partnership, S corporation, or other passthrough entity that 
carries on its business in North Dakota.
•  Income from gambling activity carried on in North Dakota.
•  Any other income having its source in North Dakota.

Gross income from North Dakota sources does not include interest, dividends, pensions, annuities, or income or gain 
from intangible property. However, if interest, dividends, or income or gain from intangible property is received from a 
business carried on in North Dakota, the income is included in gross income from a North Dakota source if it is properly 
allocated and apportioned to North Dakota by the business.

Who Must Pay North Dakota Income Tax
You will have to pay North Dakota income tax if you have to file a North Dakota income tax return and your total gross 
income from North Dakota sources is more than allowable deductions. For this purpose, allowable deductions do not 
include any deduction or exemption provided for under a treaty between the U.S. and a foreign country if the treaty 
provisions do not specifically make it applicable to the fifty U.S. states.

28237 (2-19)

                                                          www.nd.gov/tax | individualtax@nd.gov 
                                        600 E. Boulevard Ave., Dept 127 | Bismarck, ND  58505-0599 
                                                701.328.1247 | Hearing/Speech Impaired: 800.366.6888

Income Taxation of Nonresident Aliens  Guideline

Which Forms to Use
Form ND-1 and Schedule ND-1NR.  

Instructions for Completing the North Dakota Return,
Form ND-1 and Schedule ND-1NR
The ND-1 instruction booklet does not explain how to complete the return in the case of a nonresident alien.  Instead, you 
must complete the return using the step-by-step instructions that follow.

STEP 1

Complete a U.S. income tax return

In the case of a nonresident alien, some of the information needed to complete the North Dakota income tax return 
is taken from the U.S. income tax return. The proper U.S. income tax return to use is either Form 1040NR or 
Form 1040NR-EZ. Whether or not you actually file a U.S. income tax return,  you must obtain and complete a separate 
U.S. Form 1040NR or 1040NR-EZ for North Dakota income tax purposes. Complete the U.S. return according to the 
instructions provided with it; however, unless an income tax treaty between the U.S. and your country specifically applies 
a treaty provision to the fifty states of the U.S., you must disregard any instruction to the U.S. income tax return that refers 
to the treaty. Write “Pro Forma Return For ND Purposes” at the top of the completed U.S. income tax return and attach it 
to the North Dakota income tax return.

STEP 2

Complete a North Dakota income tax return, Form ND-1 and Schedule ND-1NR.  The references to Form 1040NR or 
Form 1040-EZ in these instructions refer to the form you completed in Step 1 above.

  a.  Complete the top portion of page 1 of Form ND-1 (through item C) according to the instructions on page 11 of the 
Form ND-1 instruction booklet.  Note: If you have an ITIN (individual taxpayer identification number) instead of a 
social security number, enter the ITIN in the spaces for the social security number.
  b.  On line 1a, enter the amount from Form 1040NR, line 35 (or Form 1040NR-EZ, line 10).
  c.  On line 1b, enter the amount from Form 1040NR, line 41 (or Form 1040NR-EZ, line 14).
  d.  Complete lines 2 through 5 and 7 through 17 according to the instructions in the Form ND-1 instruction booklet 
(usually, these lines will not apply).
  e.  To calculate the amount of tax to enter on line 20, complete Schedule ND-1NR.  Disregard the references to 
Form 1040, 1040A, and 1040EZ contained in Schedule ND-1NR.  Instead, enter the amounts from Form 1040NR 
or Form 1040NR-EZ on the applicable lines of Schedule ND-1NR, Column A.  (Enter scholarship and fellowship 
grant income on line 8, and a scholarship and fellowship exclusion on line 14.)  Then, complete Column B 
according to the instructions to Schedule ND-1NR.  Complete the remaining lines on Schedule ND-1NR as 
instructed on the form.
  f.  Complete the remaining lines on Form ND-1 as instructed on the form or in the Form ND-1 instruction booklet.

                                      www.nd.gov/tax | individualtax@nd.gov 
                                      600 E. Boulevard Ave., Dept 127 | Bismarck, ND  58505-0599 
Page 2                                701.328.1247 | Hearing/Speech Impaired: 800.366.6888

Income Taxation of Nonresident Aliens  Guideline

When and Where to File
The North Dakota individual income tax return must be filed on or before April 15.  If the due date falls on a Saturday, 
Sunday, or holiday, you have until the next day that is not a Saturday, Sunday, or holiday to file your return.  However, if 
you are required to file a U.S. Form 1040NR with the Internal Revenue Service and it isn’t due until June 15, you have 
until June 15 to file the North Dakota individual income tax return (without penalty or interest).

Sign and date your North Dakota income tax return, Form ND-1 on page 2 and mail with a complete copy of your federal 
income tax return and a copy of any withholding documents reflecting your claimed North Dakota income tax withholding 
to the following address:
 Office of State Tax Commissioner
  PO Box 5621
  Bismarck, ND 58506-5621

Need Help?
Phone:   Questions: 701.328.1260
         Forms requests: 701.328.1243
         Fax: 701.328.1942
         Speech/hearing impaired — call us through Relay North Dakota at 1.800.366.6888
Email:   individualtax@nd.gov
Website: www.nd.gov/tax
Write:   Office of State Tax Commissioner, 600 E. Boulevard Ave. Dept. 127,
         Bismarck, ND 58506-5621

                                     www.nd.gov/tax | individualtax@nd.gov 
                                     600 E. Boulevard Ave., Dept 127 | Bismarck, ND  58505-0599 
Page 3                               701.328.1247 | Hearing/Speech Impaired: 800.366.6888