Schedule                    North Dakota Office of State Tax Commissioner
                                Tax Calculation for Nonresidents and
    ND-1NR                                                                                                            2018
                                Part-Year Residents                                                             Attach to Form ND-1

Your name                                 Your social security number     If joint return, spouse's name           Spouse's social security number

   Residency status:         Full-year      Full-year    Part-year         Residency status:            Full-year   Full-year       Part-year
                              resident       nonresident         resident                                 resident    nonresident     resident
   If full-year nonresident or part-year                                   If full-year nonresident or part-year
    resident, enter name of other state                                      resident, enter name of other state
If part-year resident, enter dates of residence in North Dakota below:     If part-year resident, enter dates of residence in North Dakota below:
                                          to                                                                        to
                 (mm/dd/yyyy)                      (mm/dd/yyyy)                           (mm/dd/yyyy)                          (mm/dd/yyyy)

Calculation of North Dakota source income
                                                                                                    Column A                    Column B
                                                                                                    Total From                  North Dakota
                                                                                             Federal Return                     Portion

1.  Wages, salaries, tips, etc. (from Form 1040, line 1)                                  1                           1
2.  Taxable interest and dividend income (from Form 1040, lines 2b and 3b)                2                           2
3.  Business income or loss (from Form 1040, Schedule 1, line 12)                         3                           3
4.  Ordinary and capital gains and losses (from Form 1040, Schedule 1, lines 13
    and 14)                                                                               4                           4
5.  IRAs, pensions, and annuities (from Form 1040, line 4b)                               5                           5
6.  Rental real estate, royalties, partnerships, S corporations, trusts, etc.
    (from Form 1040, Schedule 1, line 17)                                                 6                           6
7.  Farm income or loss (from Form 1040, Schedule 1, line 18)                             7                           7
8.  Other income (from Form 1040, line 5b, and from Form 1040, Schedule 1,
    lines 10, 11, 19, and 21)                                                             8                           8
9.  Add lines 1 through 8                                                                 9                           9
10. Student loan interest (from Form 1040, Schedule 1, line 33)                           10                          10
11. Moving expenses for Armed Forces (from Form 1040, Schedule 1, line 26)                11                          11
12. Self-employed deductions (from Form 1040, Schedule 1, lines 27, 28, and 29)           12                          12
13. IRA deduction (from Form 1040, Schedule 1, line 32)                                   13                          13
14. Other (from Form 1040, Schedule 1, lines 23, 24, 25, 30, 31a, and any write-in
    adjustments included on line 36)                                                      14                          14
15. U.S. obligation interest (from Form ND-1, line 7) and SCRA adjustment
    (from Form ND-1, line 13)                                                             15
16. North Dakota source income.   Line 9, Column B, less lines 10 through 14,
    Column B.  If less than zero, enter 0                                                                           (N1) 16
17. Line 9, Column A, less lines 10 through 15, Column A.  If less than zero,
    enter 0                                                                       (N2) 17
18. North Dakota income ratio.  Divide line 16 by line 17. Round to nearest four
    decimal places.  If line 16 is more than line 17, enter 1. If line 16 is zero,
    enter 0.                                                                                                          18

Calculation of tax on North Dakota source income
19. Enter amount from Form ND-1, page 2, line 19                                          19
20. Enter tax for the amount on line 19 from Tax Table on page 20 of Form ND-1 instructions.
    If you have farm income, see the instructions                                                                   (N3) 20
21. Tax on North Dakota source income.  Multiply line 20 by ratio on line 18.  Enter the amount
    from this line on Form ND-1, page 2, line 20                                                                      21

North Dakota Office of State Tax Commissioner
 2018 Schedule ND-1NR instructions                                                                                             Page 1

Who must complete                                 • Received for active duty service in the      Line 6, Column B
If you were a full-year nonresident or a            U.S. armed forces.                           Enter net income and losses from the 
part-year resident of North Dakota during the     •  Received by an individual who is a          rental of tangible property in North Dakota 
tax year, you must complete this schedule to        civilian spouse of a nonresident U.S.        received while a nonresident, and net income 
calculate your tax.  If married filing jointly,     armed forces servicemember stationed in      and losses from the rental of all property 
this applies if either spouse was a nonresident     North Dakota, and who is in North Dakota     (regardless of location) received while a 
of North Dakota for part or all of the tax year.    for the sole purpose of residing with the    North Dakota resident.
If you were a full-year resident of Minnesota       servicemember.                               Enter royalties and other income, less related 
or Montana, and all of your income is exempt                                                     expenses, from interests in oil, coal, or other 
                                                  •  Exempt from North Dakota income tax 
from North Dakota tax under reciprocity,                                                         mineral property in North Dakota received 
                                                    under federal interstate commerce law 
do not complete this schedule.  See                                                              while a nonresident, and net income from all 
                                                    covering certain rail, motor, air, and water 
“Reciprocity” in the Form ND-1 instruction                                                       mineral properties (regardless of location) 
                                                    carrier employees working in multiple 
booklet for more information.                                                                    received while a North Dakota resident.
                                                    states on a regular basis.
                                                  •  Exempt under North Dakota’s mobile          Enter North Dakota ordinary income or 
How to complete                                     workforce law covering certain employees     loss, net rental income, and other income 
Fill in your name, social security number, and      who work in North Dakota for less than 21    not reported on other lines received from a 
residency status at the top of the schedule.        days—see N.D.C.C. § 57-38-59.3.              passthrough entity (e.g., a partnership) while 
If you were a part-year resident of North                                                        a nonresident, and all similar types of income 
Dakota during the tax year, enter the dates       Line 2, Column B                               and losses received from a passthrough entity 
you were a resident of North Dakota.  If          Enter amounts received (or credited to your    while a North Dakota resident.
you were a full-year nonresident or part-         account) while a North Dakota resident.  Also  Enter North Dakota-source income and 
year resident, enter the name of the other        include North Dakota source interest and       losses from an estate or trust received while 
state where you were a resident.  If, instead     dividends received from a passthrough entity   a nonresident, and all income and losses 
of a state, you were a resident of a foreign      (e.g., a partnership) while a nonresident.  Do received from an estate or trust while a North 
country, enter the name of the country.           not enter interest from U.S. obligations.      Dakota resident. Do not include interest, 
Complete Columns A and B as instructed 
                                                                                                 dividends, pensions, or annuities received 
below.                                            Line 3, Column B                               from an estate or trust while a nonresident.
                                                  Enter net income or loss attributable to the 
Column A instructions                             portion of a sole proprietorship operated in   Line 7, Column B
Complete Column A, lines 1 through 14, by         North Dakota while a nonresident, and net      Enter net income or loss attributable to the 
filling in the total amounts from your federal    income or loss from a sole proprietorship      portion of a farm operated in North Dakota 
income tax return, as instructed on each line.    (regardless of where its operations are        while a nonresident, and net income or loss 
                                                  located) while a North Dakota resident.  Do    from a farm (regardless of its location) while 
                                                  not enter net income or loss from a personal 
Column B instructions                                                                            a North Dakota resident.
Complete Column B, lines 1 through 14,            or professional service business operated in 
by filling in the portion of the amount in        North Dakota while a Minnesota resident        Line 8, Column B
Column A that is reportable to North Dakota,      if the income is exempt from North Dakota      Enter amounts received while a North 
as explained in the following instructions        income tax under the reciprocity agreement     Dakota resident, and amounts received from 
for each line in Column B.  If part or all of a   with Minnesota.                                North Dakota sources while a nonresident. 
                                                                                                 Unemployment compensation is from a 
North Dakota income amount reportable in 
Column B was entered on Form ND-1, line           Line 4, Column B                               North Dakota source if attributable to work 
7, 9, 10, 11, 13, or 16 because it is exempt      Enter net gains and losses from tangible       performed in North Dakota.  Do not enter 
from North Dakota income tax, only enter the      property in North Dakota received while a      state and local income tax refunds, alimony, 
taxable portion in Column B.                      nonresident, and net gains and losses from all and social security benefits received while a 
                                                  property (regardless of its location) received nonresident.
Line 1, Column B                                  while a resident. Also enter your share of     If you were a part-year resident of North 
Enter wages, salaries, tips, commissions,         North Dakota-source net gains and losses       Dakota, determine the amount of your 
bonuses, and other compensation received for      received from a passthrough entity (e.g., a    taxable social security benefits to include on 
services performed in North Dakota while a        partnership) while a nonresident.              this line by multiplying the total gross social 
nonresident, and all compensation received                                                       security benefits received while a resident by 
while a North Dakota resident.  Do not enter      Line 5, Column B                               a percentage equal to the total taxable portion 
compensation received while a nonresident         Enter amounts received while a North Dakota    of your social security benefits divided by 
if it is:                                         resident.                                      your total gross social security benefits.
•  Exempt from North Dakota income 
 tax under the income tax reciprocity 
 agreement with Minnesota or Montana.

North Dakota Office of State Tax Commissioner
 2018 Schedule ND-1NR instructions                                                                                      Page 2

Line 10, Column B                             Line 14, Column B                             Multiply an MSA deduction by a ratio equal 
If you were a part-year resident, enter       Multiply business expenses of reservists,     to the North Dakota compensation from the 
expenses paid while a North Dakota resident.  performing artists, and fee-basis government  MSA-sponsoring employer divided by the 
Otherwise, multiply amount in Column A by     officials by a ratio equal to North Dakota    total compensation from the MSA-sponsoring 
a ratio equal to North Dakota income divided  wages or fees to which expenses relate        employer.
by total income.                              divided by total wages or fees to which       Enter jury duty pay only if the related 
                                              expenses relate.                              employer wages are included on line 1, 
Line 11, Column B                                                                           Column B.
                                              Multiply health savings account deduction by 
Enter moving expenses only if attributable to 
                                              a ratio equal to North Dakota income divided  Multiply any other adjustment included on 
a move into or within North Dakota.
                                              by total income.                              Form 1040, line 36, by a ratio equal to North 
Line 12, Column B                             Enter the penalty on early withdrawal only    Dakota income to which adjustment relates 
Multiply amount in Column A by a ratio        if the related interest income is included on divided by total income to which adjustment 
equal to North Dakota self-employment         line 2, Column B.                             relates.

income divided by total self-employment       If you were a part-year resident, include     Line 20
income.                                       alimony paid while a North Dakota resident.   If you have farm income and you used 
                                              Otherwise, multiply the total alimony paid by Schedule J (Form 1040) to calculate your 
Line 13, Column B                             a ratio equal to North Dakota income divided  federal tax, see Schedule ND-1FA for an 
Multiply amount in Column A by a ratio        by total income.                              alternative tax calculation.
equal to North Dakota earned income divided 
by total earned income.