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2022
NORTH DAKOTA
INDIVIDUAL INCOME TAX
FORM ND-EZ
FORM ND-1
Photo credit:
ND Tourism
Tax forms, guidelines, and more are
available at www.tax.nd.gov.
Email questions to individualtax@nd.gov.
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Contents
Refund of local sales tax ......................This page Balance due (payment options) .................. 10
Use tax requirement ...........................This page Before you file—tips for trouble-free filing .... 10
Privacy Act information .......................This page Instructions for Form ND-1 ........................... 11
Electronic filing and direct deposit options ......... 1 Direct deposit of refund............................. 15
Changes for 2022 .......................................... 2 Balance due (payment options) .................. 16
General instructions for all filers Before you file—tips for trouble-free filing .... 16
Steps to completing your return ................... 4 List of school district codes ........................... 19
Who must file a return ................................ 4 2022 Tax Table ............................................ 20
Which form to use ...................................... 6 How to assemble your North
Reciprocity ................................................ 6 Dakota return ......................Inside back cover
When and where to file ............................... 7 Forms or assistance ..........................Back cover
Extension of time to file .............................. 7 Check the status of your refund ..........Back cover
Penalty and interest .................................... 7 Request a copy of your return
Federal income tax return ........................... 7 or other information .........................Back cover
Changing your return .................................. 7
Estimated tax requirement (for 2023) ........... 8
How to file a return for a deceased taxpayer .. 8 Taxpayer Bill of Rights
Disclosure notification ................................. 8 Obtain a copy of the North Dakota
Instructions for Form ND-EZ ........................... 9 Taxpayer Bill of Rights from our
Direct deposit of refund............................... 9 website at www.tax.nd.gov
If you need a form or document mentioned in this booklet, you may obtain it from our website at
www.tax.nd.gov, or request it by phone, e-mail, fax, or letter—see the back cover of this booklet
for phone numbers and addresses.
You might be eligible for a refund of local sales tax!
Most city and county local tax ordinances contain a local sales tax maximum, which varies among the local
tax jurisdictions. If you pay local sales tax in excess of the jurisdiction’s maximum amount, you may apply
to the Office of State Tax Commissioner to obtain a refund of the excess local sales tax paid. For example, if
you purchase $4,000 of furniture in a city having a 1% sales tax and a local sales tax maximum of $25, the
retailer will collect $200 in state sales tax ($4,000 x 5%) and $40 in local sales tax ($4,000 x 1%) at the
time of purchase. You may apply to the Office of State Tax Commissioner to obtain a refund of $15, which
is the excess of the $40 local sales tax paid over the $25 local sales tax maximum. Apply for a Local Tax
Refund on our North Dakota Taxpayer Access Point (ND TAP) at www.tax.nd.gov/LocalTaxRefund.
Do you owe use tax?
If you purchased goods from a source outside North Dakota that you use or consume in North Dakota on
which you did not pay North Dakota sales tax, you may have to pay state and local sales taxes to North
Dakota. Technically, what you have to pay is called a “use tax.” The use tax applies to the same goods that
are subject to North Dakota’s sales tax. The use tax applies whether you purchased the goods in person at
an out-of-state location, or by mail, phone, or over the Internet.
If you purchased the goods in another state and did not pay any sales tax to that state, you must pay the
full use tax to North Dakota. However, if you did pay the other state’s sales tax but paid less than what
you would have paid in North Dakota, you must pay use tax to North Dakota equal to the difference. If
you purchased the goods in another country, you must pay the full use tax to North Dakota regardless of
whether you paid any tax to that country on the purchase.
If you owe use tax to North Dakota, you must file a North Dakota use tax return using the One Time
Remittance Form. You can obtain it from our website at www.tax.nd.gov, or you may call us at
701-328-1246.
Privacy Act Notification. In compliance with the Privacy Act of 1974, disclosure of the individual’s social security number on this
form is required under N.D.C.C. §§ 57-01-15 and 57-38-31, and will be used for tax reporting, identification and administration of
North Dakota tax laws. Disclosure is mandatory. Failure to provide the social security number may delay or prevent the processing of
this form.
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North Dakota
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90% of filers e-file!
Isn’t it time to e-file
your return?
1. Go to our website at www.tax.nd.gov
2. Click on “I Need To . . .” at top of page,
then select “E-File My Taxes”
Do it yourself
With a computer and Internet access, you can
complete and electronically file your federal and 10%
North Dakota returns—through an Internet- Paper
based tax preparation service or using tax % of total returns filed for 2021 tax year
preparation software that you can buy from
any number of retail stores. Make sure the Paper E-file
software supports the forms you need to file
your North Dakota return.
If eligible, you may be able to e-file for free or at a reduced cost. Use the
interactive tool on our website to determine if you qualify. Whichever method you
choose, the program will walk you step-by-step through the preparation of your
return.
Or have a tax expert help you
Free tax preparation assistance and electronic filing is available to eligible
filers at a Volunteer Income Tax Assistance (VITA) or Tax Counseling
for the Elderly (TCE) site set up by the IRS. Go to www.irs.gov or call
1-800-906-9887 to locate a site near you.
A professional tax preparer who is an Authorized IRS E-File Provider can
complete and electronically file your returns for you at a cost dependent on the
complexity of your return.
Choose DIRECT DEPOSIT for a faster refund
Regardless of how you file, use DIRECT DEPOSIT for
secure, fast handling of your refund. Direct
® Deposit
For more information, see page 9 if filing
Form ND-EZ, or see page 15 if using Form ND-1.
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North Dakota
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Changes affecting you and your income tax
Developments, updates, and items of interest relating to individual income tax
REMINDER: Tax relief credit REMINDER: 2-year extension • The individual would have been
for North Dakota residents of 2019 changes to disabled eligible to claim the child as a
House Bill 1515 passed by the 2021 employment credit dependent on the 2022 federal
income tax return if the child had
North Dakota Legislature, in Special In 2019, the North Dakota Legislature
been born alive.
Session in November 2021, created expanded the income tax credit for
a nonrefundable tax relief income hiring a qualifying developmentally A certified copy of a Fetal Death
tax credit for full-year residents of disabled or mentally ill individual. Record can be obtained from the
North Dakota. The credit is available Eligibility for the credit was North Dakota Division of Vital Records
only for the 2021 and 2022 tax extended to all taxpayers (not just online at www.ndhealth.gov/vital,
years, after which it expires. Full- C corporations), the credit rate was or by submitting a request form by
year residency is the only qualifying increased from 5% to 25%, and fax or mail. It can also be obtained
condition, and so the credit is allowed the wages on which the credit is in person at the agency’s office in
to all full-year resident filers who have allowed was changed from the first the State Capitol, Judicial Wing,
a tax liability (before any credits) $6,000 paid in the first 12 months of First Floor, Room 118.
on their return. A credit of $350 is employment to the first $6,000 paid
allowed to single, head of household, annually. The 2019 changes were Free electronic filing available to
qualifying widow(er), and married effective only for the 2019 and 2020 many individuals
filing separately filers. For married tax years. House Bill 1405 passed by Nearly 90% of all individual filers
persons filing jointly, both of whom the 2021 North Dakota Legislature electronically filed their 2020 North
are full-year residents, a credit reinstated the 2019 changes for Dakota income tax return. Many North
of $700 is allowed. In the case of two additional tax years—2021 and Dakotans are eligible to efile their
married persons filing jointly, where 2022—after which the changes will taxes for free, depending on income
one spouse is a full-year resident of expire, and the law will revert to how and age.
North Dakota and the other spouse it read prior to 2019. To qualify for
is a nonresident of North Dakota for the credit, an employer must apply Using the online ND Free File tool,
part or all of the year, a $350 credit for and obtain from the North Dakota taxpayers can easily find out if
is allowed. The amount of the credit Department of Human Services, they qualify to file their federal and
is limited to the lesser of the credit Vocational Rehabilitation Division, a state returns for free through certain
or the tax (before any credits) on the letter certifying that the individual tax software products. Go to
return. If the credit exceeds the tax has a severe developmental or mental www.tax.nd.gov and click on “I
on the return, the excess credit is disability, is eligible for the agency’s Need To . . .” at the top of the page.
not refundable and cannot be carried services, and requires customized or Then select “E-File My Taxes” to learn
over and used in any other tax year. supported employment to become more.
The credit is claimed on Form ND-1, employed. See Schedule ND-1TC, Taxpayers may also utilize free tax
line 20. line 23. preparation services available at the
IRS’s Volunteer Income Tax Assistance
Form ND-EZ filers. Form ND-EZ is REMINDER: Deduction (VITA) and Tax Counseling for the
for full-year residents of North Dakota available to parents of stillborn Elderly (TCE) sites around the state.
who have no state adjustments to child These sites are run by either AARP
income and no state income tax or the IRS. To find a VITA or TCE site
A deduction is available to parents
credits. Because all full-year residents near you, use the VITA Locator Tool on
who experience a stillbirth. The
qualify for the new tax relief income the IRS’s website at www.irs.gov or
deduction, which is adjusted
tax credit, any full-year resident call toll free 800-906-9887.
annually for inflation, increases to
who has a tax liability in 2022 must
$4,530 for the 2022 tax year. See
use Form ND-1 to get the credit.
Schedule ND-1SA, line 5. Staying on top of
The credit is not available on Form
ND-EZ. Individuals who, except for The deduction is allowed to an developments
the new credit, would qualify to use individual who meets the following Individuals, businesses, or other
Form ND-EZ may still use it if their requirements: interested persons may sign up to
receive email notifications when
North Dakota taxable income and tax • The individual is the parent of a
a newsletter or other important
are zero. child who was stillborn in 2022.
information is issued by the Office of
• The individual obtains a certified State Tax Commissioner. To sign up,
copy of a Fetal Death Record go to www.tax.nd.gov and select
(Certification of Fetal Death) from “News Center” at the top of the page.
the North Dakota Department of Then select “Email Sign-Up.”
Health, Division of Vital Records.
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General information for all filers
Civilian spouse of U.S. armed
Steps to completing your return forces service member—If you
are a civilian spouse of a U.S. armed
Step Action forces service member, you must file a
2022 North Dakota individual income
1 Determine if you have to file a return .............. see this page tax return if both of the following
apply:
2 Complete your federal return ............................ see page 7
3 Determine which form to use ............................ see page 6 • You are required to file a 2022
federal individual income tax
Have you considered efiling your return? .......... see page 1 return.
4 Go to the applicable instructions— • You were a full-year resident of
North Dakota for the 2022 tax
If using Form ND-EZ ...................................... see page 9
year. You are treated as a resident
If using Form ND-1 .......................................see page 11 for this purpose if you elect under
5 Assemble your completed return ......... see inside back cover the federal Servicemembers Civil
Relief Act to be a North Dakota
6 Read “Before you file” ......................... see page 10 or 16 resident for state tax purposes.
7 File your return on or before April 15, 2023— For more information, see the Civilian
Where to file ................................................. see page 7 Spouses of Military Service Members
income tax guideline.
Need an extension? ....................................... see page 7
Full-year nonresident
If you were a full-year nonresident of
Statutory 7-month rule—Even North Dakota for the 2022 tax year,
Who must file a return though you were not a resident of you must file a 2022 North Dakota
North Dakota for any part of the individual income tax return if both of
Full-year resident tax year—that is, you were a full- the following apply:
If you were a full-year resident of year nonresident—you must file as a • You are required to file a 2022
North Dakota for the 2022 tax year full-year resident of North Dakota if federal individual income tax
and you are required to file a 2022 you maintain a permanent place of return.
federal individual income tax return, abode in North Dakota and spend in • You derived gross income from
you must file a 2022 North Dakota the aggregate more than 210 days North Dakota sources during the
individual income tax return. This of the tax year in North Dakota. A 2022 tax year. (See the box on
applies even if you worked outside permanent place of abode means a page 5 for what is included in
North Dakota (including employment house, apartment, or other dwelling gross income from North Dakota
overseas) during the tax year or have containing cooking and bathroom sources.)
income from sources outside North facilities that is suitable for year-
Dakota. You were a full-year resident round living and is maintained on a You were a full-year nonresident if you
of North Dakota if you were a resident permanent or indefinite basis. This were not a resident of North Dakota
of North Dakota for the entire tax year 7-month rule does not apply if you for any part of the tax year and do not
or meet the statutory 7-month rule— were (1) a part-year resident of North meet the statutory 7-month rule—see
see “Statutory 7-month rule” on this Dakota, (2) a full-year nonresident “Statutory 7-month rule” on this page.
page. serving in the U.S. armed forces, or
(3) a full-year resident of Montana or Nonresident in U.S. armed forces—
Definition of resident—In these Minnesota covered by reciprocity. If you were a full-year nonresident
instructions, the term “resident” refers of North Dakota serving in the U.S.
to an individual who is a legal resident Resident in U.S. armed forces—If armed forces during the 2022 tax
of North Dakota. Legal residence you were a full-year resident of North year and you are required to file a
(which is also called domicile) means Dakota serving in the U.S. armed 2022 federal individual income tax
the place that is your permanent forces during the 2022 tax year return, you must file a 2022 North
home to which you always intend to and you are required to file a 2022 Dakota individual income tax return
return whenever absent from it. If you federal individual income tax return, as a full-year nonresident if you have
have more than one physical place of you must file a 2022 North Dakota gross income from North Dakota
abode, only one of them may be your individual income tax return as a full- sources other than your military
legal residence. Legal residence is year resident. This applies regardless compensation.
based on your intent and your actions. of where you were stationed during
2022.
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North Dakota
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Civilian spouse of U.S. armed Minnesota or Montana resident— Except where an income tax treaty
forces service member—If you If you were a full-year resident of between the United States and a
are a civilian spouse of a U.S. armed Minnesota for the 2022 tax year, foreign country specifically exempts
forces service member, you are not you do not have to file a 2022 North income from taxation by a U.S. state,
required to file a 2022 North Dakota Dakota individual income tax return if income tax treaties between the U.S.
individual income tax return if all of both of the following apply: and foreign countries do not apply for
the following apply: North Dakota income tax purposes.
• Your only gross income from North
Therefore, you may have to pay
• Your service member spouse’s Dakota sources was compensation
North Dakota income tax on gross
permanent duty station is in North for personal or professional
income from North Dakota sources
Dakota. services.
even though the income is exempt
• Your only gross income from North • You returned to your home in from U.S. income tax because of a
Dakota sources was wages for Minnesota at least once each treaty. For more information, see
work performed in North Dakota. month during the time you worked the guideline Income Taxation of
• You resided in North Dakota only in North Dakota. Nonresident Aliens under “Guidelines”
because you wanted to live with If you were a full-year resident of at www.tax.nd.gov.
your service member spouse. Montana for the 2022 tax year, you do
• Both you and your service not have to file a 2022 North Dakota Disaster recovery tax
member spouse were full-year individual income tax return if your exemptions—Exemptions from state
nonresidents of North Dakota for only gross income from North Dakota and local tax filing and payment
the 2022 tax year. You are treated sources was wages. obligations are available to out-of-
as a nonresident for this purpose state businesses and their employees
if you elect under the federal See “Reciprocity” on page 6 for more who are in North Dakota on a
Servicemembers Civil Relief Act information. temporary basis for the sole purpose
to be a resident of a state other of repairing or replacing natural gas,
than North Dakota for state tax Nonresident alien—If you were a electrical, or telecommunication
purposes. nonresident alien of the United States transmission property that is
and received gross income from North damaged, or under threat of damage,
For more information, see the Civilian Dakota sources during the 2022 tax from a state-or presidentially-declared
Spouses of Military Service Members year, you must file a 2022 North disaster or emergency. For more
income tax guideline. Dakota individual income tax return. information, go to www.tax.nd.gov.
Gross income from North Dakota sources Part-year resident
If you were a part-year resident of
for nonresidents only North Dakota for the 2022 tax year,
For a nonresident, “gross income • Unemployment compensation you must file a 2022 North Dakota
from North Dakota sources” includes attributable to previous individual income tax return if both of
the following: employment in North Dakota. the following apply:
• Compensation for services Exceptions • You are required to file a 2022
performed in North Dakota, Gross income from North Dakota federal individual income tax
such as wages, salaries, tips, sources does not include these items return.
commissions, and fees. received while a nonresident of • You derived gross income from
• Income from tangible property North Dakota: military pay, interest, (1) any source inside or outside
in North Dakota, such as rents, dividends, pensions, annuities, North Dakota while you were
oil and gas royalties, and gain gain from the sale or exchange of a resident of North Dakota or
from the sale or exchange of the intangible property, compensation (2) a North Dakota source while
property. exempted under reciprocity with you were a nonresident of North
Minnesota or Montana, compensation
• Income from a trade or business Dakota. (See the box on this
exempted under federal military
carried on in North Dakota, page for what is included in gross
and interstate commerce laws, or
whether as a sole proprietorship, income from North Dakota sources
compensation exempted under
partnership, S corporation, while a nonresident.)
North Dakota’s mobile workforce
or limited liability company You were a part-year resident of North
exemption.
treated like a partnership or Dakota if you were a resident of North
S corporation. Note: Interest, dividends, gains, Dakota for only part of the year. This
• Income from an estate or trust, and other income from intangible generally applies if you moved into
but only to the extent the income property are included in gross income or out of North Dakota and the move
is derived from tangible property from North Dakota sources if derived constituted a change in your legal
or a trade or business in North from a trade or business carried residence. See “Definition of resident”
Dakota. on in North Dakota, such as a sole on page 4.
• Income from gambling activity proprietorship, partnership, or
carried on in North Dakota. S corporation.
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North Dakota
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Native Americans
If you are a Native American, you are Which form to use—Form ND-EZ or Form ND-1?
not subject to North Dakota income Use Form ND-EZ ...if you answer No to ALL of the questions below.
tax and do not have to file a North
Dakota income tax return if all of the Use Form ND-1 .....if you answer Yes to ANY of the questions below.
following apply: Note: If you are filing a joint return with your spouse, check “Yes” if
the answer is “Yes” for either you or your spouse.
• You are enrolled as a member of a
federally-recognized Indian tribe. Yes No
• You lived on any Indian 1. Were you a nonresident of North Dakota at any time in 2022? ......
reservation in North Dakota. 2. Do you have any North Dakota addition adjustments?
• You derived all of your income (*See Form ND-1, lines 2-4) ....................................................
from sources on any Indian 3. Do you have any North Dakota subtraction adjustments?
reservation in North Dakota.
(*See Form ND-1, lines 6-16) ..................................................
If any of the above criteria are 4. Are you claiming any North Dakota tax credits?
not met, you may be subject to
(*See Form ND-1, lines 20-23) .................................................
North Dakota income tax. For more
information, see the guideline Income 5. Did you pay, or were you required to pay, North Dakota
Taxation of Native Americans under estimated income tax for 2022, or did you apply an
“Guidelines” at www.tax.nd.gov. overpayment (refund) from your 2021 North Dakota return
as an estimated payment for 2022? (*See Form ND-1, line 27) ....
6. Are you going to use the 3-year income averaging method
Which form to use for farm income (on Schedule ND-1FA) to calculate your tax? .......
If you are required to file a 2022 7. Are you going to make an extension payment on Form ND-1EXT? .
North Dakota individual income tax * The references show where to find more information.
return, see the box on this page to
determine whether you should use
Form ND-EZ or Form ND-1. withheld. If this applies to you and the time you work in Minnesota, the
you do not have any other gross compensation that you receive for
income from North Dakota sources, personal or professional services
complete Form ND-1 as follows: performed in Minnesota is not taxable
Reciprocity by Minnesota. Also, wages you receive
1. Complete the applicable items for work performed in Montana while
North Dakota has income tax at the top of Form ND-1, page 1 a resident of North Dakota are not
reciprocity agreements with the states (through line E), as instructed. taxable by Montana.
of Minnesota and Montana. If certain
2. For item F, fill in the circle next to
conditions in the agreements are met,
“MN/MT RECIPROCITY” at the top
compensation for services is taxable If you received wages covered
of Form ND-1, page 1. Also enter
only by the state of residence. by reciprocity and your employer
“MN” or “MT”, whichever applies, in withheld Minnesota or Montana
the space under “State.” income tax from them, you must
Minnesota and Montana 3. Leave lines 1 through 25 blank. file an income tax return with the
residents 4. Fill in the amount of the North applicable state to obtain a refund of
If you are a resident of Minnesota Dakota income tax withheld on the amount withheld. If your wages
and maintain a permanent home in lines 26, 28, 29, and 32. are covered by reciprocity and you do
Minnesota to which you return at not want your employer to withhold
least once each month during the 5. File Form ND-1 with a copy of Minnesota or Montana tax from
time you work in North Dakota, the your federal return and Form W-2s them, you must give your employer
compensation you receive for personal showing North Dakota income tax a properly completed Minnesota
or professional services performed withholding. Form MW-R or Montana Form MT-R,
in North Dakota is not taxable by whichever applies. For assistance and
North Dakota. If you are a resident of If your wages are covered by forms, contact:
Montana, wages you receive for work reciprocity and you do not want your
performed in North Dakota are not employer to withhold North Dakota • Minnesota Department of Revenue
taxable by North Dakota. income tax from them, you must Email: individual.incometax@state.
obtain and complete Form NDW-R and mn.us
If you received wages covered by give it to your employer. Phone: 651-296-3781
Website: revenue.state.mn.us
reciprocity, and your employer
• Montana Department of Revenue
withheld North Dakota income tax of North Dakota residents Email: DORCustomerAssistance
$5.00 or more from them, you must If you are a resident of North Dakota @mt.gov
file a North Dakota individual income and maintain a permanent home in Phone: 406-444-6900
tax return at the end of the tax year North Dakota to which you return Website: mtrevenue.gov
to obtain a refund of the amount at least once each month during
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North Dakota 7
next to “Extension” at the top of If you file your return after its due
Form ND-EZ or Form ND-1, whichever date (or extended due date), and
When and where to file
applies. there is an unpaid tax due on it, a
If you are filing on a calendar year penalty equal to 5% of the unpaid tax
basis, you must file your 2022 North due or $5.00, whichever is greater,
Dakota individual income tax return Extension interest applies for the month the return
If you obtain an extension and file
on or before April 15, 2023. If you are was due, with an additional 5% of
your North Dakota return on or before
filing on a fiscal year basis, you must the unpaid tax due for each month
the extended due date, and you pay
file on or before the 15th day of the (or fraction of a month) the return
any tax balance due with the return,
fourth month following the close of remains delinquent, not to exceed
no penalty will be charged. Interest
your fiscal tax year. If the due date 25% of the tax due.
on any tax due on the return will be
falls on a Saturday, Sunday or holiday,
charged at the rate of 12% per year
you have until the next day that is not In addition to any penalty, interest
from the original due date of your
a Saturday, Sunday, or holiday to file must be paid at the rate of 1% per
return to the earlier of the date you
your return. month or fraction of a month, except
file your return or the extended due for the month in which the tax was
date.
Mail your return to: due, on any tax due that remains
unpaid after the return’s due date (or
Office of State Tax Commissioner extended due date).
PO Box 5621 Prepayment of tax due
Bismarck, North Dakota 58506-5621 If you are applying for an extension
of time to file, you may prepay
the tax that you expect to owe to Federal income tax return
avoid paying extension interest. For
Extension of time to file payment options, go to You must complete your 2022
www.tax.nd.gov and select “Make federal individual income tax return
You may obtain an extension of time (Form 1040 or 1040-SR) before you
A Payment.” If submitting a payment
to file your North Dakota individual complete your 2022 North Dakota
by paper check or money order, you
income tax return by obtaining either individual income tax return. Certain
must complete and submit a 2022
a federal extension or a North Dakota information from your federal return
Form ND-1EXT payment voucher with
extension. is needed to complete your North
the payment. Alternatively, you may
submit a paper check or money order Dakota return.
Federal extension along with a letter containing the If you are filing your North Dakota
If you obtain an extension of following: return on paper, you must attach
time to file your federal return, it a complete copy of your federal
will be recognized for North Dakota • Your name.
income tax return to your North
individual income tax purposes. This • Your social security number. Dakota return. A complete copy
includes the automatic extension • Your address and phone number. consists of Form 1040 or 1040-SR
allowed for being outside the U.S. and • Statement that you are making a and all supplemental forms and
Puerto Rico on April 15. You do not 2022 Form ND-1EXT payment. schedules. You do not have to include
have to file a separate state extension depreciation schedules or any other
form or notify the Office of State Tax If you prepay your tax, you must file statements that you may have
Commissioner that you have obtained Form ND-1 and claim the payment prepared as supporting documentation
a federal extension prior to filing on page 2, line 27; you may not file to your federal return.
your North Dakota return. Fill in the Form ND-EZ.
circle next to “Extension” at the top of
Form ND-EZ or Form ND-1, whichever
applies. Changing your return
Penalty and interest If you need to change your North
North Dakota extension If you obtain an extension of time to Dakota return after you file it, you
If you do not obtain a federal file your return, you may pay the tax must file an amended return. There is
extension, but need additional time due by the extended due date of the no special form for this purpose. See
to file your North Dakota return, return without penalty, but extension “How to prepare an amended return”
you may apply for a North Dakota interest will apply—see “Extension on page 8.
extension by completing and filing interest” and “Prepayment of tax due” If you paid too much tax because of
Form 101. This is not an automatic on this page. an error in your return, you generally
extension—you must have good cause
to request a North Dakota extension. If you file your return by its due date have three years after you file your
Form 101 must be postmarked on or (or extended due date), but you do original return to file an amended
before the due date of your return. not pay all of the tax due on it by the return to correct the error and claim
You will be notified whether your return’s due date (or extended due a refund of the overpayment. For
extension request is approved or date), a penalty equal to 5% of the other time periods that may apply,
rejected. If approved, fill in the circle unpaid tax due or $5.00, whichever is see North Dakota Century Code
greater, must be paid. § 57-38-40 or contact the Office of
State Tax Commissioner.
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North Dakota
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Penalty and interest apply to changes you or the IRS made to
additional tax due on an amended your federal return, attach a copy
How to file a return for a
return. of the amended federal return or
IRS notice. If amending to claim deceased taxpayer
Change to federal return a net operating loss carryback, If a final federal income tax return
By law, you must file an amended attach Form 1045 or 1040X. is required to be filed for a decedent
North Dakota return to report for the year of death, a final North
changes made to your federal return. Dakota income tax return also must
This applies whether the changes Estimated tax be filed. A court-appointed personal
are attributable to your filing of representative is responsible for filing
requirement (for 2023)
an amended federal return or an the decedent’s final return, even
audit or correction by the IRS. The You must pay estimated North Dakota if there is a surviving spouse. The
amended North Dakota return must income tax for the 2023 tax year if all information from the final federal
be filed within 90 days after filing of the following conditions apply: return is used to complete the final
the amended federal return or within North Dakota return, and the North
1. You are required to pay estimated
90 days after the final determination Dakota return is to be signed in the
federal income tax for 2023.
of the IRS changes. same manner as required for federal
2. Your North Dakota net tax liability income tax purposes. If there is
for 2022 is $1,000 or more. (If a personal representative and no
How to prepare an you are not required to file a surviving spouse, a copy of the court
amended return North Dakota return for 2022, you document showing the appointment
1. Obtain a blank Form ND-1 for the do not have to pay estimated tax must be attached to the final return.
tax year affected by the changes. for 2023.) If there is a surviving spouse and
2. Enter your name, current address, 3. You expect to owe (after the final return will be filed on a joint
social security number, and other subtracting any estimated North basis, a refund will be mailed in both
information required at top of Dakota income tax withholding) spouses’ names.
return. at least $1,000 in North Dakota If there is no surviving spouse and
income tax for 2023.
3. Fill in the circle next to “Amended no personal representative has been
return: General” or “Amended 4. You expect your North Dakota appointed for the decedent, attach
return: Federal NOL,” whichever income tax withholding for 2023 a copy of the death certificate and a
applies, in the top right-hand to be less than the smaller of the copy of one of the following:
corner of the return. See following:
• Letter of Testamentary.
“Amended return” on page 11 for (a) 90% of your 2023 North
more information. Dakota net tax liability. • Letter of Administration.
4. Complete the return through the Note: Substitute 66 2/3% • Affidavit for Collection of Personal
net tax liability line. if a qualified farmer— Property of Decedent.
see instructions for 2023 For assistance, see back cover of
5. Leave the line for income tax Form ND-1ES. booklet.
withholding blank unless you are
claiming an additional amount not (b) 100% of your 2022 North
previously claimed. Dakota net tax liability. If Fill in the circle for “Deceased” and
you moved into North Dakota enter the date of death next to
6. On the “Total payments” line, during 2022 and had no the deceased taxpayer’s name on
enter the net tax liability shown income from North Dakota Form ND-EZ or Form ND-1, whichever
on your original return or prior to the move, this 100% applies.
previously filed amended return. threshold does not apply;
If the net tax liability has not been you must satisfy the 90%
fully paid at the time the amended threshold in part (a).
return is filed, only enter the Disclosure notification
amount of tax that has been paid. In general, one-fourth (25%) of the Upon written request from the
7. Complete the remaining portion total estimated tax required to be paid chairman of a North Dakota legislative
of the return according to the for the 2023 tax year must be paid by standing committee or Legislative
instructions. On an amended April 15, June 15, and September 15, Management, the law requires the
return, you may not adjust 2023, and January 15, 2024. Office of State Tax Commissioner to
the amount of any voluntary For payment options, go to disclose the amount of any deduction
contribution, nor the amount of an www.tax.nd.gov and select “Make or credit claimed on a tax return. Any
overpayment applied to the next A Payment.” If submitting a payment other confidential information, such as
year’s estimated tax. by paper check or money order, you a taxpayer’s name or social security
8. Attach a statement explaining why must complete and submit a 2022 number, may not be disclosed.
you are changing your return. Form ND-1ES payment voucher with
If you are doing so because of the payment.
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North Dakota 9
2022 Form ND-EZ instructions
Before you begin . . .
● NOTE: Full-year residents of North Dakota are eligible for a Tax Relief Credit for 2022. See the
instructions to Form ND-1, line 20, for details. Use Form ND-EZ only if you are otherwise eligible to use
it and your tax on Form ND-EZ, line 2, is zero.
● Have your completed 2022 Form 1040 or 1040-SR at hand. Certain information on it will be needed.
Accounting, legal, health, motel, or Form 1099 is North Dakota. Do
Instructions for top of and other personal or professional not enter on this line North Dakota
services not classified elsewhere .. 5 extraction or production taxes
Form ND-EZ withheld from mineral interest income,
Construction ................................ 6
such as an oil or gas royalty, because
Manufacturing .............................. 7
they are not income taxes. Include a
Name and address Transportation, communication, copy of the Form W-2, Form 1099,
Enter your full name and current and public utilities ...................... 8 or North Dakota Schedule K-1.
address. If you are married and filing
Exploration, development, and
a joint return, include your spouse’s
extraction of coal, oil, and
full name. If the taxpayer died during Line 5 - Voluntary
natural gas ............................... 9
the 2022 tax year, fill in the circle contribution of
for “Deceased” and enter the date of Banking, insurance, real estate,
death. and other financial services ....... 10 overpayment
If you have an overpayment on
Military service ........................... 11 line 4, you may make a voluntary
Social security numbers Retirement contribution of part or all of it to any
Enter your social security number. If (Pensions, annuities, IRAs, etc.) 12 of the three funds on this line. Enter
married filing jointly, also enter your the amount you wish to contribute on
the line to the right of the fund name.
spouse’s social security number. Item D - Extension If contributing, you must contribute at
Fill in the circle next to “Extension”
least $1.00 to the fund. A contribution
Item A - Filing status only if you have an extension to
will reduce your refund.
Fill in the circle next to the filing file your North Dakota return. See
status that you used on your 2022 “Extension of time to file” on page 7.
Form 1040 or 1040-SR. Line 6 - Direct deposit of
refund
Item B - School district Instructions for lines 1-9 If you want us to deposit your refund
directly into your bank account,
code of Form ND-EZ
complete items a, b, and c below
Select the code number from the list line 6. Check with your financial
of school district codes on page 19. institution to see if it will accept direct
Line 2 - Tax
If you have a tax amount (greater deposit and to obtain the correct
Item C - Income source than zero) on this line, do not use routing and account numbers.
code Form ND-EZ. Instead, use Form ND-1.
Select from the following list the code See the instructions to Form ND-1, Routing number (Item a)—Enter
number corresponding to the area line 20, for a tax relief credit that is the 9-digit routing number. The first
from which you derived the majority allowed to full-year residents of North two digits must be within the range of
of your income for the tax year. Dakota for 2022. 01 through 12 or 21 through 32.
Source Code Account number (Item b)—Enter
of income number Line 3 - Withholding the account number. It may have
Enter the North Dakota income tax up to 17 digits (both letters and
Farming, ranching, or withheld shown on a 2022 Form W-2, numbers). Include hyphens, but omit
agricultural production ................ 1 Form 1099, or North Dakota special symbols.
Retail, wholesale trade, and Schedule K-1. Also enter North
eating and drinking places .......... 2 Dakota income tax withheld shown If depositing into a checking account,
Federal, state, county, or city on a 2021 North Dakota Schedule K-1 see the sample check on page 10 for
government service ................... 3 if the tax year of the partnership, where to find the routing and account
S corporation, estate, or trust shown numbers. If depositing into a savings
Public or private education ............. 4 account without a check writing
on the Schedule K-1 is a fiscal year
ending in your 2022 tax year. Be sure feature, ask your financial institution
the state identified on the Form W-2 for the correct account number to use.
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North Dakota
10
Sample check for direct deposit (line 6) mail. The 2023 Form 1099-G will be
available on our website in January
Mr. and Mrs. Taxpayer 9999 2024. For more information, go to our
9999 Main Ave. website at www.tax.nd.gov.
Anytown, ND 99999 15-0000/0000
Pay to Disclosure authorization. Fill in
Order of __________________________________________ $ __________ the circle for this item if you want to
________________________________________________________ Dollars authorize our office to communicate
Your Bank directly with your tax return preparer
Anytown, ND USA 99999 about your 2022 return. This may
Memo _______________________ ___________________________ include requesting information needed
to process the return and responding
: 123456789 : 12345678912345678 • 9999
to inquiries from your preparer
Routing number Account number Do not include the check number about correction notices you receive
(Item a) (Item b) as part of the account number. from us. The authorization does not
allow your preparer to receive your
refund check, to bind you in any
Please note: If you are filing a paper return and way, or to legally represent you.
paying the balance due with a paper The authorization only applies to the
• Do not use the number on a check or money order, complete a individual whose printed name and
deposit slip for the routing or 2022 Form ND-1PRV payment voucher signature appear in the preparer’s
account number. and enclose it with the payment. signature area, and it automatically
• You will not receive notification of However, if you are filing your return expires on the due date (including
when the deposit is made by our electronically, complete and submit extensions) for filing your 2023
office. Contact your bank or check a 2022 Form ND-1V with the paper return.
your bank statement to verify the check or money order. Make check or
deposit. money order payable to “ND State Tax
• If the routing or account number Commissioner,” and write the last four
Before you file, did you—
is incorrect, or if your financial digits of your social security number
institution does not accept the and “2022 Form ND-EZ” on your
direct deposit, a paper check will check or money order. A check must Sign your return?
be issued. be drawn on a U.S. or Canadian bank, An unsigned return is incomplete.
be in U.S. dollars, and use a standard
• Due to electronic banking Include a complete copy of
9-digit routing number. A check drawn
rules, the Office of State Tax your federal return?
on a foreign bank (except one in
Commissioner will not allow a Return is incomplete without it.
Canada) cannot be accepted.
direct deposit to or through a
foreign financial institution. In this Write your social security
case, a paper check will be issued. Signatures number on return?
Sign and date your return. If a joint We use this number to identify
return, both spouses must sign. your return.
Line 8 - Voluntary
contribution Check your math?
If you have a tax due on line 7, you Form 1099-G consent and Most common error made.
may make a voluntary contribution disclosure authorization
to any of the three funds on this At the bottom of Form ND-EZ (below Include all Form W-2s?
line. Enter the amount you wish to line 9), fill in the applicable circle(s) to Also include a copy of a 1099
contribute on the line to the right of indicate if you want either or both of or Schedule K-1 showing North
the fund name. If contributing, you the following items to apply. Dakota withholding.
must contribute at least $1.00 to a
fund. A contribution will increase your Form 1099-G consent. If there Use the correct postage?
balance due. is an overpayment on your 2022 Avoid mailing problems by using
Form ND-EZ, line 4, federal tax law the correct postage.
requires our office to file with the
Line 9 - Balance due IRS and mail to you a Form 1099-G Important! If your return is missing
The balance due must be paid in full your signature or a copy of your
showing the overpayment amount.
with your return. You may pay the federal return, it will be sent back to
You may need this information
balance due online with an electronic you. This may result in late filing and
when preparing your 2023 federal
check or a debit or credit card. To pay payment charges if you resubmit it
income tax return. Fill in the circle
online, go to www.tax.nd.gov and after the due date.
for this item if you want to obtain
select “Make A Payment.”
Form 1099-G electronically from our
website instead of receiving it by For worry-free filing, file your
return electronically—see
page 1!
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North Dakota 11
2022 Form ND-1 instructions
Before you begin . . .
● NOTE! Full-year residents of North Dakota are eligible for a Tax Relief Credit for 2022. See the
instructions to Form ND-1, line 20, for details.
● Be sure to have a copy of your completed 2022 federal income tax return (Form 1040 or 1040-SR) at
hand. You will need information from it to complete Form ND-1.
Nonresident of North Social security numbers Item D - Amended return
Dakota for part or all of the Enter your social security number If you are filing this return to change
2022 tax year (and your spouse’s social security a return you previously filed for the
If you were a nonresident of North number, if married filing jointly). 2022 tax year, fill in the circle next to:
Dakota for part or all of the 2022
tax year, first complete Form ND-1 • Amended return: General—
through line 19. Then complete Item A - Filing status if you are changing the return
Schedule ND-1NR to calculate Fill in the circle next to the filing for any reason other than
the amount of your tax. On status that you used on your 2022 a federal net operating loss
Schedule ND-1NR, you will indicate Form 1040 or 1040-SR. carryback.
whether you were a nonresident for • Amended return: Federal
part or all of the tax year by filling in Item B - School district code NOL—
your residency information at the top Select the code number from the list if you are changing the return
of the schedule. of school district codes on page 19. because of a federal net
operating loss carryback.
If you are married and filing a joint
return, and either you or your spouse Item C - Income source See “Changing your return” on page 7
was a nonresident of North Dakota for code for more information.
part or all of the tax year, you must Select from the following list the code
complete Schedule ND-1NR on a joint number corresponding to the area
basis and attach it to Form ND-1. On Item E - Extension
from which you derived the majority
Schedule ND-1NR, each of you must Fill in the circle next to “Extension”
of your income for the tax year.
indicate your residency status by filing only if you have an extension to
in your residency information at the file your North Dakota return. See
Source Code
top of the schedule. “Extension of time to file” on page 7.
of income Number
Farming, ranching, or
agricultural production ................ 1 Item F - MN/MT reciprocity
Instructions for top of Fill in the circle next to “MN/
Retail, wholesale trade, and MT Reciprocity” only if you are a
page 1 of Form ND-1 eating and drinking places .......... 2 Minnesota or Montana resident who
Federal, state, county, or city is filing this return solely to claim a
government service ................... 3 refund of North Dakota income tax
Fiscal year filer only Public or private education ............. 4 because of reciprocity. See page 6 for
If you are filing your 2022 federal
details.
income tax return (Form 1040 or Accounting, legal, health, motel,
1040-SR) on a fiscal year basis, you and other personal or professional
must file your 2022 North Dakota services not classified elsewhere .. 5
income tax return for the same fiscal Construction ................................ 6 Instructions for
year. Enter in the spaces provided at Manufacturing .............................. 7 lines 1-37 of Form ND-1
the top of Form ND-1 the ending date
of your fiscal tax year. Transportation, communication,
and public utilities ...................... 8 Line 1b - Federal taxable
Name and address Exploration, development, and income
Enter your full name and current extraction of coal, oil, and On Form 1040 or 1040-SR, line 15,
address. If you are married and filing natural gas ............................... 9 you are instructed to enter “-0-”
a joint return, include your spouse’s Banking, insurance, real estate, for your federal taxable income if it
full name. If the taxpayer died during and other financial services ....... 10 calculates out to be less than zero.
the 2022 tax year, fill in the circle Military service ........................... 11 However, for purposes of completing
for “Deceased” and enter the date of Form ND-1, enter the negative
Retirement
death. number on line 1b. Enter a minus sign
(Pensions, annuities, IRAs, etc.) 12
(-) to the left of the number.
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12 North Dakota
Complete the worksheet on page 13
Line 2 - Lump sum Line 6 - U.S. obligation to calculate the amount to enter on
distribution interest this line.
If you received a lump-sum Enter the following on this line:
distribution from a qualified retirement
plan that you elected to report on • Interest income from U.S. Line 8 - Native American’s
Federal Form 4972 (Tax On Lump- obligations. exempt income
Sum Distributions), you must enter on • Interest income from other If you are an enrolled member of a
this line the amount from Form 4972, securities that is specifically federally-recognized Indian tribe who
line 6 plus line 10. However, if you exempted from state income tax lived on any Indian reservation in
received the distribution while a by federal statute. North Dakota for all of 2022, enter
nonresident of North Dakota, do not • The portion of dividend income on this line income you derived from
make an entry on this line. from a mutual fund attributable sources on any Indian reservation
to investment in U.S. obligations in North Dakota. This includes the
Line 3 - Loss from certain and other securities the interest portion of the Standing Rock and Lake
from which is exempted from state Traverse Indian Reservations situated
S corporations income tax by federal statute. in South Dakota. Do not enter income
Enter on this line the amount of a derived from non-reservation sources
loss adjustment reported to you by Common sources of interest income in North Dakota. If you lived in North
an S corporation that elected to be that may be entered on this line Dakota in 2022, but you did not reside
taxed as a C corporation for North include: on an Indian reservation for part
Dakota income tax purposes. For or all of 2022, do not enter income
more information, see the guideline • U.S. savings bonds and Treasury
Adjustment For Income (Loss) From bills and notes. earned or received while living off the
reservation.
An S Corporation Electing To Be Taxed • Securities issued by:
As A C Corporation under “Guidelines” Banks for cooperatives
at www.tax.nd.gov. Commodity Credit Corporation Line 9 - U.S. Railroad
Federal Deposit Insurance Retirement Board benefits
Line 4 - Contribution Corporation Enter on this line the portion of
Federal Farm Credit System any unemployment, sick pay, or
adjustment Federal Home Loan Banks retirement benefits received from the
Enter on this line the amount, if any, U.S. Railroad Retirement Board that
Federal Intermediate Credit Banks
from Schedule ND-1PG, line 15, are taxable on your federal income tax
Federal Land Banks
or Schedule ND-1QEC, line 16. return. The U.S. Railroad Retirement
Federal Savings & Loan Insurance
However, if you are claiming a credit Board will be shown as the payer
Corporations
on both Schedule ND-1PG, line 7, and or employer on the Form 1099-G
Student Loan Marketing
Schedule ND-1QEC, line 5, or you (unemployment), Form W-2 (sick
Association
are claiming an endowment credit pay), or Forms RRB-1099 and
from a North Dakota Schedule K-1, Do not enter on this line interest RRB-1099-R (retirement) issued to
obtain and complete the Contribution income from securities of the Federal you.
Adjustment Worksheet to calculate Home Loan Mortgage Corporation
the amount to enter on this line. The (Freddie Mac), Federal National
worksheet is available online at Mortgage Association (Fannie Mae), Line 10 - Income from
www.tax.nd.gov.Include a copy and Government National Mortgage certain S corporations
of the worksheet. Association (Ginnie Mae), nor from Enter on this line the amount of an
a federal income tax refund or income adjustment reported to you
If you are only claiming an unused by an S corporation that elected to
repurchase agreement.
planned gift or endowment credit be taxed as a C corporation for North
carried over from a prior tax year, and Dakota income tax purposes. For
none of the contribution on which it is Line 7 - Net long-term more information, see the guideline
based was carried over and deducted capital gain exclusion Adjustment For Income (Loss) From
on your 2022 Form 1040 or 1040-SR, If your federal taxable income An S Corporation Electing To Be Taxed
no adjustment is required on this line. includes a net long-term capital gain As A C Corporation under “Guidelines”
If you are claiming a credit (including a capital gain distribution at www.tax.nd.gov.
on Schedule ND-1PG or from a mutual fund), you may be able
Schedule ND-1QEC that is based to exclude 40 percent of the gain from
on a charitable contribution for your North Dakota taxable income. Line 11 - Servicemember
which you claimed a deduction If you were a full-year nonresident Civil Relief Act adjustment
on your Form 1040 or 1040-SR, or a part-year resident of North If you were a full-year nonresident of
line 12b (the charitable deduction Dakota for the year, only a net long- North Dakota for the tax year, enter
for nonitemizers), enter the smaller term capital gain reportable to North on this line compensation received for
of the amount on line 12b of your Dakota is eligible for the exclusion. A active duty in the U.S. armed forces or
federal return or the amount by which net long-term capital gain included in the commissioned corps of the Public
the deduction reduced your federal an amount entered on line 8, 10, or Health Service or National Oceanic
taxable income. 16 of Form ND-1 is not eligible for the and Atmospheric Administration. If
exclusion.
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North Dakota 13
a part-year resident, only enter the Note: Only include dividends that are the U.S. Railroad Retirement Board;
amount received for service while a reported on Schedule ND-1NR, line 2, instead, enter the taxable portion of
nonresident of North Dakota. Include column B. these benefits on Form ND-1, line 9.
a copy of Form W-2 showing the
military pay. If you receive both Tier 1 benefits
Line 14 - Military retirement (Form RRB-1099) and social security
benefit exclusion benefits (Form SSA-1099) determine
Line 12 - ND College SAVE If you are a retired military service the amount to enter on Form ND-1,
contribution deduction member, or a surviving spouse of lines 9 and 15, respectively, by
If you made a contribution during the a deceased retired military service multiplying the amount from
tax year to a North Dakota College member, enter on this line the amount Form 1040 or 1040-SR, line 6b, by
SAVE account administered by the of taxable military retirement benefits a ratio equal to the gross amount
Bank of North Dakota, you are allowed that you reported on Form 1040 or of each type of benefit divided by
a deduction for the contribution, up Form 1040-SR, line 5b. Only include the gross amount of both benefits
to a maximum of $5,000 ($10,000, benefits received as a retired member combined.
if married filing jointly). You are of the U.S. armed forces or its reserve
allowed the deduction regardless of components, Army National Guard, or Line 16 - Other subtractions
whether you or someone else owns Air Force National Guard. “U.S. armed See the instructions to
the account. A rollover of funds from forces” means the Army, Navy, Air Schedule ND-1SA for information
another I.R.C. Section 529 college Force, Marine Corps, and Coast Guard. about the following:
savings plan into a North Dakota Do not enter on this line retirement
College SAVE account does not qualify. benefits received for federal civil • Renaissance zone income
service employment as a military exemption
technician (dual status). Include a
Line 13 - Qualified dividend • New or expanding business income
copy of the Form 1099-R from the exemption
exclusion Defense Finance and Accounting
• Human organ donor deduction
If you were a full-year resident of Service.
North Dakota during the tax year, • Employee workforce recruitment
multiply the qualified dividends from exclusion
Form 1040 or 1040-SR, line 3a, by Line 15 - Social security
• Stillborn child deduction
40 percent and enter the result. benefit exclusion
Enter on this line the taxable portion • National Guard or reserve member
If you were a part-year resident or exclusion
of your Social Security benefits
full-year nonresident of North Dakota • College expense reimbursement
reported on Form 1040 or 1040-SR,
during the tax year, multiply the deduction
line 6b.
portion of the qualified dividends from
Form 1040 or 1040-SR, line 3a, that Do not enter on this line taxable Tier 1 Enter on this line the total
are reportable to North Dakota Social Security equivalent benefits subtractions from Schedule ND-1SA.
by 40 percent and enter the result. reported on a Form RRB-1099 from Include Schedule ND-1SA.
Worksheet For Net Long-Term Capital Gain Exclusion (Form ND-1, Line 7)
Capital gain distribution — If you reported capital gain distributions on Form 1040 or 1040-SR, line 7 (and you did not
have to complete Schedule D), skip lines 1 and 2 and enter the distributions on line 3 of this worksheet.
1. Enter amount from 2022 Schedule D (Form 1040), line 15. If zero or less, stop here; no exclusion is allowed 1 _____________
2. Enter amount from 2022 Schedule D (Form 1040), line 16. If zero or less, stop here; no exclusion is allowed 2 _____________
3. Enter the smaller of line 1 or line 2 ....................................................................................................... _____________ 3
• If a full-year resident , enter the amount from line 3 on line 5 and go to line 6.
• If a full-year nonresident or part-year resident, go to line 4.
4. Complete lines 4a through 4d using only the capital gains and losses reportable to North Dakota:
a. North Dakota net short-term capital gain (loss) ..................................................... 4a _____________
b. North Dakota net long-term capital gain (loss) ...................................................... 4b _____________
c. Combine lines 4a and 4b. If zero or less, enter -0- ................................................ 4c _____________
d. Enter the smaller of line 4b or line 4c .................................................................. 4d _____________
5. If a full-year resident, enter amount from line 3. Otherwise, enter smaller of line 3 or line 4d ....................... _____________ 5
6. Portion of line 5 included in an amount entered on Form ND-1, line 8, 10, or 16 .......................................... _____________ 6
7. Subtract line 6 from line 5 ................................................................................................................... _____________ 7
8. Multiply line 7 by 40% (.40). Enter this amount on Form ND-1, line 7 ........................................................ _____________ 8
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North Dakota
14
Line 19 - Tax Marriage Penalty Credit Worksheet
If you were a full-year resident for Complete this worksheet to determine the amount to enter on Form ND-1, line 22.
the tax year, use the Tax Table on
page 20 to calculate your tax. This
also applies if you are married filing 1. Is your filing status Married filing jointly?
jointly and both you and your spouse No. Stop; you do not qualify for the credit.
were full-year residents for the tax Yes. Enter your taxable income from Form ND-1, line 18 ......1 ___________
year.
If you were a full-year nonresident 2. Is the amount on line 1 more than $71,337?
or a part-year resident for the No. Stop; you do not qualify for the credit.
tax year, you must complete Yes. Go to line 3.
Schedule ND-1NR to calculate your
tax. This also applies if you are 3. a. Enter your qualified income ................... 3a __________
married filing jointly and either you
b. Enter your spouse’s qualified income ...... 3b __________
or your spouse was a nonresident for
part or all of the tax year. Include 4. Enter the smaller of line 3a or line 3b ......................................4 __________
Schedule ND-1NR.
5. Is the amount on line 4 more than $40,979?
Farm income averaging — If
you have farm income and used No. Stop; you do not qualify for the credit.
Schedule J (Form 1040) to calculate Yes. Go to line 6 ............................................................. 5 __________12,950.00
your federal income tax for 2022,
you may be able to lower your North 6. Subtract line 5 from line 4 .....................................................6 __________
Dakota income tax by completing
7. Calculate the tax on the amount on line 6 using the
Schedule ND-1FA. Include Single tax rate schedule on page 32 ......................................7 __________
Schedule ND-1FA.
8. Subtract line 6 from line 1 .......................... 8 ___________
Sale of tax credit — If you received
any proceeds from the sale of a North 9. Calculate the tax on the amount on line 8 using the
Dakota research expense tax credit Single tax rate schedule on page 32 ......................................9 __________
to another taxpayer, you must obtain
and complete Schedule ND-1CS 10. Calculate the tax on the amount on line 1
to calculate your tax. Include using the Married filing jointly tax rate
Schedule ND-1CS. schedule on page 32 ............................... 10 ___________
11. Add lines 7 and 9 ................................................................11 __________
Line 20 - Resident tax relief
credit 12. Subtract line 11 from line 10. If result is zero or less,
stop; you do not qualify for the credit ....................................12 __________
The 2021 North Dakota Legislature,
in Special Session, passed legislation 13. Maximum credit .................................................................. 13 __________208.00
creating a tax relief income tax credit
for North Dakota residents. The credit 14. Enter smaller of line 12 or line 13 .........................................14 __________
is not refundable and is available only
for the 2021 and 2022 tax years. If you and your spouse are full-year residents, enter amount from
line 14 on Form ND-1, line 22. Do not complete lines 15 and 16.
If you were a full-year resident of If you completed Schedule ND-1NR, complete lines 15 and 16.
North Dakota for the tax year, and
your filing status is single, head of 15. Enter ratio from Schedule ND-1NR, line 20 .............................15 __________
household, qualifying widow(er), or
married filing separately, enter $350 16. Multiply line 14 by line 15. Enter this amount on
on this line. If you are married filing Form ND-1, line 22 .............................................................16 __________
jointly, and both you and your spouse
were full-year residents of North
Dakota for the tax year, enter $700 on Line 21 - Credit for income Line 22 - Marriage penalty
this line. tax paid to another state credit
In the case of married persons filing If you were a full-year resident or You may be eligible for a tax credit if
jointly, where one spouse is a full- part-year resident of North Dakota all of the following apply:
year resident of North Dakota and the who paid income tax to another state
other spouse is a nonresident of North or local jurisdication in that state, • You are married and filing a joint
Dakota for part or all of the year, a you may be eligible for an income return with your spouse.
$350 credit is allowed. tax credit. Obtain Schedule ND-1CR • Your joint North Dakota taxable
for more information. Include income on line 18 of Form ND-1 is
Schedule ND-1CR. more than $71,337;
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North Dakota
15
• Both you and your spouse have Sample check for direct deposit (line 32)
qualified income. See “What’s
included in qualified income?” Mr. and Mrs. Taxpayer 9999
below. 9999 Main Ave.
Anytown, ND 99999 15-0000/0000
• The qualified income of the spouse
with the lower qualified income is Pay to
more than $40,979. Order of __________________________________________ $ __________
________________________________________________________ Dollars
Although you meet all of the above Your Bank
conditions, your fact situation may Anytown, ND USA 99999
not produce a credit under the Memo _______________________ ___________________________
calculation formula prescribed by law.
Complete the worksheet on page 14 : 123456789 : 12345678912345678 • 9999
to calculate the credit amount, if any, Routing number Account number Do not include the check number
allowed to you. (Line 32, Item a) (Line 32, Item b) as part of the account number.
Calculate qualified income for
lines 3a and 3b of the worksheet income, such as an oil or gas royalty,
by adding the following amounts because they are not income taxes. Line 32 - Direct deposit of
separately for you and your spouse: Include a copy of the Form W-2, refund
Form 1099, or North Dakota If you want us to deposit your refund
• Wages, salaries, tips, etc. reported directly into your bank account,
Schedule K-1.
on Form 1040 or 1040-SR, line 1z. complete items a, b, and c below
• Net self-employment income line 32. Check with your financial
reported on Schedule SE Line 27 - Estimated tax institution to see if it will accept direct
(Form 1040 or 1040-SR), line 3, payment deposit and to obtain the correct
reduced by the self-employment Enter on this line any estimated routing and account numbers.
tax deduction reported on income tax payments made on a 2022
Form 1040 or 1040-SR, Form ND-1ES or Form ND-1EXT. Also Routing number (Item a)—Enter
Schedule 1, line 15. enter the amount of an overpayment the 9-digit routing number. The first
• Taxable portion of IRAs, pensions, on your 2021 North Dakota income two digits must be within the range of
annuities, and social security tax return that you elected to leave 01 through 12 or 21 through 32.
benefits reported on Form 1040 on deposit as an estimated payment Account number (Item b)—Enter
or 1040-SR, lines 4b, 5b, and 6b. for 2022. Do not enter on this line the account number. It may have
Reduce this total by amounts North Dakota income tax withheld up to 17 digits (both letters and
entered on Form ND-1, lines 9 from a Form W-2, Form 1099, or numbers). Include hyphens, but omit
and 15. North Dakota Schedule K-1; enter special symbols.
withheld tax on line 26.
If depositing into a checking account,
Line 23 - Other credits see the sample check on this page for
For other credits that may apply to Line 30 - Application of where to find the routing and account
you, see Schedule ND-1TC and its overpayment to 2022 numbers. If depositing into a savings
instructions. Enter on this line the If you have an overpayment on account without a check writing
total credits from Schedule ND-1TC. line 29, you may elect to apply part feature, ask your financial institution
Include Schedule ND-1TC. or all of it as an estimated payment for the correct account number to use.
toward your 2023 income tax liability.
Once made, the election or the Please note:
Line 26 - Withholding amount cannot be changed after you • Do not use the number on a
Enter the North Dakota income tax file your return. deposit slip for the routing or
withholding shown on a 2022
Form W-2, Form 1099, or North account number.
Dakota Schedule K-1. Also enter Line 31 - Voluntary • You will not receive notification of
North Dakota income tax withholding contribution of overpayment when the deposit is made by our
shown on a 2021 North Dakota If you have an overpayment on office. Contact your bank or check
Schedule K-1 if the tax year of the line 29, you may make a voluntary your bank statement to verify the
partnership, S corporation, estate, or contribution of part or all of it to any deposit.
trust shown on the Schedule K-1 is of the three funds on this line. Enter • If the routing or account number is
a fiscal year ending in your 2022 tax the amount you wish to contribute on incorrect, or if your bank does not
year. Be sure the state identified on the line to the right of the fund name. accept the direct deposit, a paper
the Form W-2 or Form 1099 is North If contributing, you must contribute at check will be issued.
Dakota. Do not enter on this line least $1.00. A contribution will reduce
North Dakota extraction or production your refund.
taxes withheld from mineral interest
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North Dakota
16
• Due to changes in the electronic However, if you are filing your return Disclosure authorization. Fill in
banking rules, the Office of State electronically, complete and submit the circle for this item if you want to
Tax Commissioner will not allow a 2022 Form ND-1V with the paper authorize our office to communicate
a direct deposit to or through a check or money order. Make check or directly with your tax return preparer
foreign financial institution. In this money order payable to “ND State Tax about your 2022 return. This may
case, a paper check will be issued. Commissioner,” and write the last four include requesting information needed
digits of your social security number to process the return and responding
and “2022 Form ND-1” on your check to inquiries from your preparer about
Line 34 - Penalty and
or money order. A check must be correction notices you receive from us.
interest drawn on a U.S. or Canadian bank, The authorization does not allow your
Our office will notify you of any be in U.S. dollars, and use a standard preparer to receive your refund check,
penalty and interest owed for late 9-digit routing number. A check drawn to bind you in any way, or to legally
filing or late payment, or interest on a foreign bank (except one in represent you. The authorization
owed on tax due during an extension Canada) cannot be accepted. only applies to the individual whose
period. However, you may calculate printed name and signature appear in
the amount of penalty, interest, the preparer’s signature area, and it
or both, that you owe and pay Line 37 - Interest on
automatically expires on the due date
it with your return. See “Penalty underpaid estimated tax (including extensions) for filing your
and interest” on page 7 for how to If you were required to pay estimated 2023 return.
calculate penalty and interest. North Dakota income tax for 2022,
but you did not pay enough or you
paid it late, interest is charged on
Line 35 - Voluntary Before you file, did you—
the underpayment or late payment.
contribution To determine if you owe interest,
If you have a tax due on line 33, you obtain and complete the 2022 Sign your return?
may make a voluntary contribution Schedule ND-1UT. An unsigned return is incomplete.
to any of the three funds on this
line. Enter the amount you wish to Include a complete copy of
contribute on the line to the right of Signatures your federal return?
the fund name. If contributing, you Sign and date your return. If you are Return is incomplete without it.
must contribute at least $1.00 to a filing a joint return, both spouses Write your social security
fund. A contribution will increase your must sign. number on return? We use this
balance due. number to identify your return.
Form 1099-G consent and Check your math?
Line 36 - Balance due disclosure authorization This is one of the most common
The balance due must be paid in full At the bottom of Form ND-1, page 2 errors made.
with your return. You may pay the (below line 37), fill in the applicable
balance due online with an electronic circle(s) to indicate if you want either Include all Form W-2s?
check or a debit or credit card. To pay or both of the following items to Also include a copy of a 1099
online, go to www.tax.nd.gov and apply. or Schedule K-1 showing North
select “Make A Payment.” Dakota withholding.
Form 1099-G consent. If there
If you are filing a paper return and Use the correct postage?
is an overpayment on your 2022
paying the balance due with a paper Avoid mailing problems by using
Form ND-1, line 29, federal tax law
check or money order, complete the correct postage.
requires our office to file with the
a 2022 Form ND-1PRV payment Important! If your return is missing
IRS and mail to you a Form 1099-G
voucher and enclose it with the your signature or a copy of your
showing the overpayment amount.
payment. federal return, it will be sent back to
You may need this information
when preparing your 2023 federal you. This may result in late filing and
income tax return. Fill in the circle payment charges if you resubmit it
for this item if you want to obtain after the due date.
Form 1099-G electronically from our For worry-free filing, file your
website instead of receiving it by return electronically—see page 1!
mail. The 2023 Form 1099-G will be
available on our website in January
2024. For more information, go to our
website at www.tax.nd.gov.
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North Dakota
17
HELP PROMOTE AND DEVELOP
WATCHABLE WILDLIFE OPPORTUNITIES
IN NORTH DAKOTA
Contribute to the Watchable Wildlife Fund
To contribute, see information on your North Dakota
Tax Form and check off for Watchable Wildlife
Your contributions have helped fund projects including:
Conservation education projects to Schools and
Communities
Species of concern habitat projects
Grants to civic organizations for wildlife projects
Watchable Wildlife recruitment and education
programs
For more information contact:
North Dakota Game and Fish Department
100 N. Bismarck Expressway
Bismarck, ND 58501-5095
Web: gf.nd.gov
Email: ndgf@nd.gov
Photo by Sandra Johnson
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18 North Dakota
The Trees for North Dakota Income Tax Check-Off
The Threat: Emerald ash borer (EAB) is a highly invasive, exotic insect that
attacks and kills all species of ash trees. It is as close as St. Paul, Minnesota. If
EAB becomes established here, the economic and
environmental impacts will be overwhelming. There are an
estimated 78 million ash trees within North Dakota’s forests
and woodlands. Ash is the most common tree planted in
communities, reaching 60% of the tree population in some
towns. Ash also represents a large percentage of the state’s
55,000 miles of field and farmstead windbreaks. Costs of
removing, disposing and replacing trees lost to EAB, coupled
with the economic benefits associated with trees lost, such as
reduced energy costs and ecosystem services, the insect’s impact could far exceed $1 billion
dollars!
How You Can Help: Each of us has the ability to play an important role in the overall health and
well-being of our forest resources by making a donation to the Trees for North Dakota Trust
Fund. The “Community Family Forest” grant program, funded by private donations to the
Trees for North Dakota Trust Fund, helps communities diversify their forest resources by
planting a variety of trees adapted to North Dakota’s climate. Our collective efforts can make
incredible contributions to the quality of life in North Dakota for all who live and visit here.
Please consider a donation today.
To contribute to the Trees for North Dakota Trust Fund, consult
your tax preparer or enter a voluntary contribution on the current
North Dakota Individual Income Tax Return (see below):
Form ND-EZ: Refund return (Line 5)/Tax due (Line 8)
Form ND-1: Refund return (Line 31)/Tax due (Line 35)
“Community Family Forest” grants are awarded to purchase and plant trees on public property
across the state. The grants help strengthen the tradition of annual tree planting.
NORTH DAKOTA FOREST SERVICE
307 – 1st Street East
Bottineau ND 58318-1100
Telephone: (701) 228-5422
www.ag.ndsu.edu/ndfs
forest@nd.gov
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North Dakota 19
School district codes
For Item B at the top of Form ND-EZ or Form ND-1, enter the applicable school district code number—
If a full- or part-year resident using the table below, find the 5-digit code number for the school district in
which you resided for most of the tax year. If married filing jointly, this applies
if either or both spouses are full- or part-year residents.
If a full-year nonresident use 54-000. If married filing jointly, this applies only if both spouses were
full-year nonresidents.
School School School
District School Code District School Code School School Code
Address District No. Address District No. Address District No.
Alexander ND Alexander 2 27-002 Grenora ND Grenora 99 53-099 New Rockford ND New Rockford
Anamoose ND Anamoose 14 25-014 Gwinner ND N Sargent 3 41-003 -Sheyenne 2 14-002
Ashley ND Ashley 9 26-009 Hague ND Bakker 10 15-010 New Salem ND New Salem-
Beach ND Beach 3 17-003 Halliday ND Halliday 19 13-019 Almont 49 30-049
Belcourt ND Belcourt 7 40-007 Twin Buttes 37 13-037 New Town ND New Town 1 31-001
Belfield ND Belfield 13 45-013 Hankinson ND Hankinson 8 39-008 Newburg ND Newburg-United 54 05-054
Berthold ND Lewis and Clark 161 51-161 Harvey ND Harvey 38 52-038 Northwood ND Northwood 129 18-129
Beulah ND Beulah 27 29-027 Hatton ND Hatton Eielson 7 49-007 Oakes ND Oakes 41 11-041
Binford ND Midkota 7 20-007 Hazelton ND Haz-Mof-Brad 6 15-006 Oberon ND Oberon 16 03-016
Bismarck ND Bismarck 1 08-001 Hazen ND Hazen 3 29-003 Park River ND Park River Area 8 50-008
Naughton 25 08-025 Hebron ND Hebron 13 30-013 Parshall ND Parshall 3 31-003
Apple Creek 39 08-039 Hettinger ND Hettinger 13 01-013 Petersburg ND Dakota Prairie 1 32-001
Manning 45 08-045 Hillsboro ND Hillsboro 9 49-009 Pingree ND Pingree-Buchanan 10 47-010
Bottineau ND Bottineau 1 05-001 Hope ND Hope-Page 85 09-085 Powers Lake ND Powers Lake 27 07-027
Bowbells ND Bowbells 14 07-014 Hunter ND Northern Cass 97 09-097 Ray ND Nesson 2 53-002
Bowman ND Bowman Co 1 06-001 Inkster ND Midway 128 18-128 Richardton ND Richardton-Taylor 34 45-034
Buxton ND Central Valley 3 49-003 Jamestown ND Jamestown 1 47-001 Rolette ND Rolette 29 40-029
Cando ND North Star 10 48-010 Kenmare ND Kenmare 28 51-028 Rolla ND Mt. Pleasant 4 40-004
Carrington ND Carrington 49 16-049 Kensal ND Kensal 19 47-019 Roseglen ND White Shield 85 28-085
Carson ND Roosevelt 18 19-018 Killdeer ND Killdeer 16 13-016 Rugby ND Rugby 5 35-005
Cartwright ND Horse Creek 32 27-032 Kindred ND Kindred 2 09-002 Sawyer ND Sawyer 16 51-016
Casselton ND Central Cass 17 09-017 Kulm ND Kulm 7 23-007 Scranton ND Scranton 33 06-033
Cavalier ND Cavalier 6 34-006 Lakota ND Lakota 66 32-066 Selfridge ND Selfridge 8 43-008
Center ND Center-Stanton 1 33-001 LaMoure ND LaMoure 8 23-008 Sidney MT Earl 18 27-018
Colfax ND Richland 44 39-044 Langdon ND Langdon Area 23 10-023 Solen ND Solen 3 43-003
Cooperstown ND Griggs County Larimore ND Larimore 44 18-044 South Heart ND South Heart 9 45-009
Central 18 20-018 Leeds ND Leeds 6 03-006 St. Anthony ND Little Heart 4 30-004
Crosby ND Divide County 1 12-001 Lidgerwood ND Lidgerwood 28 39-028 St. John ND St. John 3 40-003
Crystal ND Valley-Edinburg 118 34-118 Lignite ND Burke Central 36 07-036 Stanley ND Stanley 2 31-002
Des Lacs ND United 7 51-007 Linton ND Linton 36 15-036 Starkweather ND Starkweather 44 36-044
Devils Lake ND Devils Lake 1 36-001 Lisbon ND Ft. Ransom 6 37-006 Steele ND Kidder Co. 1 22-001
Dickinson ND Dickinson 1 45-001 Lisbon 19 37-019 Sterling ND Sterling 35 08-035
Drake ND Drake 57 25-057 Maddock ND Maddock 9 03-009 Strasburg ND Strasburg 15 15-015
Drayton ND Drayton 19 34-019 Mandan ND Mandan 1 30-001 Surrey ND Surrey 41 51-041
Dunseith ND Dunseith 1 40-001 Sweet Briar 17 30-017 Thompson ND Thompson 61 18-061
Edgeley ND Edgeley 3 23-003 Mandaree ND Mandaree 36 27-036 Tioga ND Tioga 15 53-015
Edmore ND Edmore 2 36-002 Manvel ND Manvel 125 18-125 Tower City ND Maple Valley 4 09-004
Elgin ND Elgin-New Leipzig 49 19-049 Mapleton ND Mapleton 7 09-007 Towner ND TGU 60 25-060
Ellendale ND Ellendale 40 11-040 Marion ND Litchville-Marion 46 02-046 Trenton ND Eight Mile 6 53-006
Emerado ND Emerado 127 18-127 Marmarth ND Marmarth 12 44-012 Turtle Lake ND Turtle Lake-
Enderlin ND Enderlin Area 24 37-024 Max ND Max 50 28-050 Mercer 72 28-072
Fairmount ND Fairmount 18 39-018 Mayville ND May-Port CG 14 49-014 Underwood ND Underwood 8 28-008
Fairview MT Yellowstone 14 27-014 McClusky ND McClusky 19 42-019 Valley City ND Valley City 2 02-002
Fargo ND Fargo 1 09-001 Medina ND Medina 3 47-003 Velva ND Velva 1 25-001
Fessenden ND Fessenden-Bowdon 25 52-025 Medora ND Billings Co. 1 04-001 Wahpeton ND Wahpeton 37 39-037
Finley ND Finley-Sharon 19 46-019 Menoken ND Menoken 33 08-033 Walhalla ND North Border 100 34-100
Flasher ND Flasher 39 30-039 Milnor ND Milnor 2 41-002 Warwick ND Warwick 29 03-029
Fordville ND Fordville-Lankin 5 50-005 Minnewaukan ND Minnewaukan 5 03-005 Washburn ND Washburn 4 28-004
Forman ND Sargent Central 6 41-006 Minot ND Minot 1 51-001 Watford City ND McKenzie Co 1 27-001
Ft. Totten ND Ft. Totten 30 03-030 Nedrose 4 51-004 West Fargo ND West Fargo 6 09-006
Ft. Yates ND Ft. Yates 4 43-004 S Prairie 70 51-070 Westhope ND Westhope 17 05-017
Gackle ND Gackle-Streeter 56 24-056 Air Force Base 160 51-160 Williston ND Williston Basin 7 53-007
Garrison ND Garrison 51 28-051 Minto ND Minto 20 50-020 Wilton ND Wilton 1 28-001
Glen Ullin ND Glen Ullin 48 30-048 Mohall ND Mohall-Lansford Wimbledon ND Barnes County
Glenburn ND Glenburn 26 38-026 -Sherwood 1 38-001 North 7 02-007
Golva ND Lone Tree 6 17-006 Montpelier ND Montpelier 14 47-014 Wing ND Wing 28 08-028
Goodrich ND Goodrich 16 42-016 Mott ND Mott-Regent 1 21-001 Wishek ND Wishek 19 26-019
Grafton ND Grafton 18 50-018 Munich ND Munich 19 10-019 Wyndmere ND Wyndmere 42 39-042
Grand Forks ND Grand Forks 1 18-001 Napoleon ND Napoleon 2 24-002 Zeeland ND Zeeland 4 26-004
Air Force Base 140 18-140 New England ND New England 9 21-009
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20 North Dakota
Example. Taxpayers are residents of North Dakota and are married filing jointly. Example
2022 Their North Dakota taxable income is $49,935. Find "$49,900 - $49,950" in the At But Single Married Married Head
ND taxable income column. Read across to the amount shown in the "Married least less filing filing of
Tax filing jointly" column. Their tax is $549. than jointly * sepa- house-
rately hold
Your tax is-
Table Part- or full-year nonresident. If either or both spouses were part- or 49,850 49,900 625 549 690 549
full-year nonresidents of North Dakota, they must enter the $549 on 49,900 49,950 626 549 691 549
Schedule ND-1NR, line 22, to calculate their tax. 49,950 50,000 627 550 692 550
If your ND If your ND If your ND
taxable And your filing status is— taxable And your filing status is— taxable And your filing status is—
income is— income is— income is—
At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head
least less filing filing of least less filing filing of least less filing filing of
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is- Your tax is- Your tax is-
0 5 0 0 0 0 1,325 1,350 15 15 15 15 2,700 2,725 30 30 30 30
5 15 0 0 0 0 1,350 1,375 15 15 15 15 2,725 2,750 30 30 30 30
15 25 0 0 0 0 1,375 1,400 15 15 15 15 2,750 2,775 30 30 30 30
25 50 0 0 0 0 1,400 1,425 16 16 16 16 2,775 2,800 31 31 31 31
50 75 1 1 1 1 1,425 1,450 16 16 16 16 2,800 2,825 31 31 31 31
75 100 1 1 1 1 1,450 1,475 16 16 16 16 2,825 2,850 31 31 31 31
100 125 1 1 1 1 1,475 1,500 16 16 16 16 2,850 2,875 31 31 31 31
125 150 2 2 2 2 1,500 1,525 17 17 17 17 2,875 2,900 32 32 32 32
150 175 2 2 2 2 1,525 1,550 17 17 17 17 2,900 2,925 32 32 32 32
175 200 2 2 2 2 1,550 1,575 17 17 17 17 2,925 2,950 32 32 32 32
200 225 2 2 2 2 1,575 1,600 17 17 17 17 2,950 2,975 33 33 33 33
225 250 3 3 3 3 1,600 1,625 18 18 18 18 2,975 3,000 33 33 33 33
250 275 3 3 3 3 1,625 1,650 18 18 18 18
275 300 3 3 3 3 1,650 1,675 18 18 18 18 3,000
300 325 3 3 3 3 1,675 1,700 19 19 19 19
325 350 4 4 4 4 1,700 1,725 19 19 19 19 3,000 3,050 33 33 33 33
350 375 4 4 4 4 1,725 1,750 19 19 19 19 3,050 3,100 34 34 34 34
375 400 4 4 4 4 1,750 1,775 19 19 19 19 3,100 3,150 34 34 34 34
400 425 5 5 5 5 1,775 1,800 20 20 20 20 3,150 3,200 35 35 35 35
425 450 5 5 5 5 1,800 1,825 20 20 20 20 3,200 3,250 35 35 35 35
450 475 5 5 5 5 1,825 1,850 20 20 20 20 3,250 3,300 36 36 36 36
475 500 5 5 5 5 1,850 1,875 20 20 20 20 3,300 3,350 37 37 37 37
500 525 6 6 6 6 1,875 1,900 21 21 21 21 3,350 3,400 37 37 37 37
525 550 6 6 6 6 1,900 1,925 21 21 21 21 3,400 3,450 38 38 38 38
550 575 6 6 6 6 1,925 1,950 21 21 21 21 3,450 3,500 38 38 38 38
575 600 6 6 6 6 1,950 1,975 22 22 22 22 3,500 3,550 39 39 39 39
600 625 7 7 7 7 1,975 2,000 22 22 22 22 3,550 3,600 39 39 39 39
625 650 7 7 7 7 3,600 3,650 40 40 40 40
650 675 7 7 7 7 2,000 3,650 3,700 40 40 40 40
675 700 8 8 8 8 3,700 3,750 41 41 41 41
700 725 8 8 8 8 2,000 2,025 22 22 22 22 3,750 3,800 42 42 42 42
725 750 8 8 8 8 2,025 2,050 22 22 22 22 3,800 3,850 42 42 42 42
750 775 8 8 8 8 2,050 2,075 23 23 23 23 3,850 3,900 43 43 43 43
775 800 9 9 9 9 2,075 2,100 23 23 23 23 3,900 3,950 43 43 43 43
800 825 9 9 9 9 2,100 2,125 23 23 23 23 3,950 4,000 44 44 44 44
825 850 9 9 9 9 2,125 2,150 24 24 24 24
850 875 9 9 9 9 2,150 2,175 24 24 24 24 4,000
875 900 10 10 10 10 2,175 2,200 24 24 24 24
900 925 10 10 10 10 2,200 2,225 24 24 24 24 4,000 4,050 44 44 44 44
925 950 10 10 10 10 2,225 2,250 25 25 25 25 4,050 4,100 45 45 45 45
950 975 11 11 11 11 2,250 2,275 25 25 25 25 4,100 4,150 45 45 45 45
975 1,000 11 11 11 11 2,275 2,300 25 25 25 25 4,150 4,200 46 46 46 46
2,300 2,325 25 25 25 25 4,200 4,250 46 46 46 46
1,000 2,325 2,350 26 26 26 26 4,250 4,300 47 47 47 47
2,350 2,375 26 26 26 26 4,300 4,350 48 48 48 48
1,000 1,025 11 11 11 11 2,375 2,400 26 26 26 26 4,350 4,400 48 48 48 48
1,025 1,050 11 11 11 11 2,400 2,425 27 27 27 27 4,400 4,450 49 49 49 49
1,050 1,075 12 12 12 12 2,425 2,450 27 27 27 27 4,450 4,500 49 49 49 49
1,075 1,100 12 12 12 12 2,450 2,475 27 27 27 27 4,500 4,550 50 50 50 50
1,100 1,125 12 12 12 12 2,475 2,500 27 27 27 27 4,550 4,600 50 50 50 50
1,125 1,150 13 13 13 13 2,500 2,525 28 28 28 28 4,600 4,650 51 51 51 51
1,150 1,175 13 13 13 13 2,525 2,550 28 28 28 28 4,650 4,700 51 51 51 51
1,175 1,200 13 13 13 13 2,550 2,575 28 28 28 28 4,700 4,750 52 52 52 52
1,200 1,225 13 13 13 13 2,575 2,600 28 28 28 28 4,750 4,800 53 53 53 53
1,225 1,250 14 14 14 14 2,600 2,625 29 29 29 29 4,800 4,850 53 53 53 53
1,250 1,275 14 14 14 14 2,625 2,650 29 29 29 29 4,850 4,900 54 54 54 54
1,275 1,300 14 14 14 14 2,650 2,675 29 29 29 29 4,900 4,950 54 54 54 54
1,300 1,325 14 14 14 14 2,675 2,700 30 30 30 30 4,950 5,000 55 55 55 55
*If a Qualifying widow(er), use the Married filing jointly column.
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North Dakota 21
2022 Tax Table—Continued
If your ND If your ND If your ND
taxable And your filing status is— taxable And your filing status is— taxable And your filing status is—
income is— income is— income is—
At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head
least less filing filing of least less filing filing of least less filing filing of
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is- Your tax is- Your tax is-
5,000 8,000 11,000
5,000 5,050 55 55 55 55 8,000 8,050 88 88 88 88 11,000 11,050 121 121 121 121
5,050 5,100 56 56 56 56 8,050 8,100 89 89 89 89 11,050 11,100 122 122 122 122
5,100 5,150 56 56 56 56 8,100 8,150 89 89 89 89 11,100 11,150 122 122 122 122
5,150 5,200 57 57 57 57 8,150 8,200 90 90 90 90 11,150 11,200 123 123 123 123
5,200 5,250 57 57 57 57 8,200 8,250 90 90 90 90 11,200 11,250 123 123 123 123
5,250 5,300 58 58 58 58 8,250 8,300 91 91 91 91 11,250 11,300 124 124 124 124
5,300 5,350 59 59 59 59 8,300 8,350 92 92 92 92 11,300 11,350 125 125 125 125
5,350 5,400 59 59 59 59 8,350 8,400 92 92 92 92 11,350 11,400 125 125 125 125
5,400 5,450 60 60 60 60 8,400 8,450 93 93 93 93 11,400 11,450 126 126 126 126
5,450 5,500 60 60 60 60 8,450 8,500 93 93 93 93 11,450 11,500 126 126 126 126
5,500 5,550 61 61 61 61 8,500 8,550 94 94 94 94 11,500 11,550 127 127 127 127
5,550 5,600 61 61 61 61 8,550 8,600 94 94 94 94 11,550 11,600 127 127 127 127
5,600 5,650 62 62 62 62 8,600 8,650 95 95 95 95 11,600 11,650 128 128 128 128
5,650 5,700 62 62 62 62 8,650 8,700 95 95 95 95 11,650 11,700 128 128 128 128
5,700 5,750 63 63 63 63 8,700 8,750 96 96 96 96 11,700 11,750 129 129 129 129
5,750 5,800 64 64 64 64 8,750 8,800 97 97 97 97 11,750 11,800 130 130 130 130
5,800 5,850 64 64 64 64 8,800 8,850 97 97 97 97 11,800 11,850 130 130 130 130
5,850 5,900 65 65 65 65 8,850 8,900 98 98 98 98 11,850 11,900 131 131 131 131
5,900 5,950 65 65 65 65 8,900 8,950 98 98 98 98 11,900 11,950 131 131 131 131
5,950 6,000 66 66 66 66 8,950 9,000 99 99 99 99 11,950 12,000 132 132 132 132
6,000 9,000 12,000
6,000 6,050 66 66 66 66 9,000 9,050 99 99 99 99 12,000 12,050 132 132 132 132
6,050 6,100 67 67 67 67 9,050 9,100 100 100 100 100 12,050 12,100 133 133 133 133
6,100 6,150 67 67 67 67 9,100 9,150 100 100 100 100 12,100 12,150 133 133 133 133
6,150 6,200 68 68 68 68 9,150 9,200 101 101 101 101 12,150 12,200 134 134 134 134
6,200 6,250 68 68 68 68 9,200 9,250 101 101 101 101 12,200 12,250 134 134 134 134
6,250 6,300 69 69 69 69 9,250 9,300 102 102 102 102 12,250 12,300 135 135 135 135
6,300 6,350 70 70 70 70 9,300 9,350 103 103 103 103 12,300 12,350 136 136 136 136
6,350 6,400 70 70 70 70 9,350 9,400 103 103 103 103 12,350 12,400 136 136 136 136
6,400 6,450 71 71 71 71 9,400 9,450 104 104 104 104 12,400 12,450 137 137 137 137
6,450 6,500 71 71 71 71 9,450 9,500 104 104 104 104 12,450 12,500 137 137 137 137
6,500 6,550 72 72 72 72 9,500 9,550 105 105 105 105 12,500 12,550 138 138 138 138
6,550 6,600 72 72 72 72 9,550 9,600 105 105 105 105 12,550 12,600 138 138 138 138
6,600 6,650 73 73 73 73 9,600 9,650 106 106 106 106 12,600 12,650 139 139 139 139
6,650 6,700 73 73 73 73 9,650 9,700 106 106 106 106 12,650 12,700 139 139 139 139
6,700 6,750 74 74 74 74 9,700 9,750 107 107 107 107 12,700 12,750 140 140 140 140
6,750 6,800 75 75 75 75 9,750 9,800 108 108 108 108 12,750 12,800 141 141 141 141
6,800 6,850 75 75 75 75 9,800 9,850 108 108 108 108 12,800 12,850 141 141 141 141
6,850 6,900 76 76 76 76 9,850 9,900 109 109 109 109 12,850 12,900 142 142 142 142
6,900 6,950 76 76 76 76 9,900 9,950 109 109 109 109 12,900 12,950 142 142 142 142
6,950 7,000 77 77 77 77 9,950 10,000 110 110 110 110 12,950 13,000 143 143 143 143
7,000 10,000 13,000
7,000 7,050 77 77 77 77 10,000 10,050 110 110 110 110 13,000 13,050 143 143 143 143
7,050 7,100 78 78 78 78 10,050 10,100 111 111 111 111 13,050 13,100 144 144 144 144
7,100 7,150 78 78 78 78 10,100 10,150 111 111 111 111 13,100 13,150 144 144 144 144
7,150 7,200 79 79 79 79 10,150 10,200 112 112 112 112 13,150 13,200 145 145 145 145
7,200 7,250 79 79 79 79 10,200 10,250 112 112 112 112 13,200 13,250 145 145 145 145
7,250 7,300 80 80 80 80 10,250 10,300 113 113 113 113 13,250 13,300 146 146 146 146
7,300 7,350 81 81 81 81 10,300 10,350 114 114 114 114 13,300 13,350 147 147 147 147
7,350 7,400 81 81 81 81 10,350 10,400 114 114 114 114 13,350 13,400 147 147 147 147
7,400 7,450 82 82 82 82 10,400 10,450 115 115 115 115 13,400 13,450 148 148 148 148
7,450 7,500 82 82 82 82 10,450 10,500 115 115 115 115 13,450 13,500 148 148 148 148
7,500 7,550 83 83 83 83 10,500 10,550 116 116 116 116 13,500 13,550 149 149 149 149
7,550 7,600 83 83 83 83 10,550 10,600 116 116 116 116 13,550 13,600 149 149 149 149
7,600 7,650 84 84 84 84 10,600 10,650 117 117 117 117 13,600 13,650 150 150 150 150
7,650 7,700 84 84 84 84 10,650 10,700 117 117 117 117 13,650 13,700 150 150 150 150
7,700 7,750 85 85 85 85 10,700 10,750 118 118 118 118 13,700 13,750 151 151 151 151
7,750 7,800 86 86 86 86 10,750 10,800 119 119 119 119 13,750 13,800 152 152 152 152
7,800 7,850 86 86 86 86 10,800 10,850 119 119 119 119 13,800 13,850 152 152 152 152
7,850 7,900 87 87 87 87 10,850 10,900 120 120 120 120 13,850 13,900 153 153 153 153
7,900 7,950 87 87 87 87 10,900 10,950 120 120 120 120 13,900 13,950 153 153 153 153
7,950 8,000 88 88 88 88 10,950 11,000 121 121 121 121 13,950 14,000 154 154 154 154
*If a Qualifying widow(er), use the Married filing jointly column.
|
|
22 North Dakota
2022 Tax Table—Continued
If your ND If your ND If your ND
taxable And your filing status is— taxable And your filing status is— taxable And your filing status is—
income is— income is— income is—
At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head
least less filing filing of least less filing filing of least less filing filing of
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is- Your tax is- Your tax is-
14,000 17,000 20,000
14,000 14,050 154 154 154 154 17,000 17,050 187 187 187 187 20,000 20,050 220 220 220 220
14,050 14,100 155 155 155 155 17,050 17,100 188 188 188 188 20,050 20,100 221 221 221 221
14,100 14,150 155 155 155 155 17,100 17,150 188 188 188 188 20,100 20,150 221 221 221 221
14,150 14,200 156 156 156 156 17,150 17,200 189 189 189 189 20,150 20,200 222 222 222 222
14,200 14,250 156 156 156 156 17,200 17,250 189 189 189 189 20,200 20,250 222 222 222 222
14,250 14,300 157 157 157 157 17,250 17,300 190 190 190 190 20,250 20,300 223 223 223 223
14,300 14,350 158 158 158 158 17,300 17,350 191 191 191 191 20,300 20,350 224 224 224 224
14,350 14,400 158 158 158 158 17,350 17,400 191 191 191 191 20,350 20,400 224 224 224 224
14,400 14,450 159 159 159 159 17,400 17,450 192 192 192 192 20,400 20,450 225 225 225 225
14,450 14,500 159 159 159 159 17,450 17,500 192 192 192 192 20,450 20,500 225 225 225 225
14,500 14,550 160 160 160 160 17,500 17,550 193 193 193 193 20,500 20,550 226 226 226 226
14,550 14,600 160 160 160 160 17,550 17,600 193 193 193 193 20,550 20,600 226 226 226 226
14,600 14,650 161 161 161 161 17,600 17,650 194 194 194 194 20,600 20,650 227 227 227 227
14,650 14,700 161 161 161 161 17,650 17,700 194 194 194 194 20,650 20,700 227 227 227 227
14,700 14,750 162 162 162 162 17,700 17,750 195 195 195 195 20,700 20,750 228 228 228 228
14,750 14,800 163 163 163 163 17,750 17,800 196 196 196 196 20,750 20,800 229 229 229 229
14,800 14,850 163 163 163 163 17,800 17,850 196 196 196 196 20,800 20,850 229 229 229 229
14,850 14,900 164 164 164 164 17,850 17,900 197 197 197 197 20,850 20,900 230 230 230 230
14,900 14,950 164 164 164 164 17,900 17,950 197 197 197 197 20,900 20,950 230 230 230 230
14,950 15,000 165 165 165 165 17,950 18,000 198 198 198 198 20,950 21,000 231 231 231 231
15,000 18,000 21,000
15,000 15,050 165 165 165 165 18,000 18,050 198 198 198 198 21,000 21,050 231 231 231 231
15,050 15,100 166 166 166 166 18,050 18,100 199 199 199 199 21,050 21,100 232 232 232 232
15,100 15,150 166 166 166 166 18,100 18,150 199 199 199 199 21,100 21,150 232 232 232 232
15,150 15,200 167 167 167 167 18,150 18,200 200 200 200 200 21,150 21,200 233 233 233 233
15,200 15,250 167 167 167 167 18,200 18,250 200 200 200 200 21,200 21,250 233 233 233 233
15,250 15,300 168 168 168 168 18,250 18,300 201 201 201 201 21,250 21,300 234 234 234 234
15,300 15,350 169 169 169 169 18,300 18,350 202 202 202 202 21,300 21,350 235 235 235 235
15,350 15,400 169 169 169 169 18,350 18,400 202 202 202 202 21,350 21,400 235 235 235 235
15,400 15,450 170 170 170 170 18,400 18,450 203 203 203 203 21,400 21,450 236 236 236 236
15,450 15,500 170 170 170 170 18,450 18,500 203 203 203 203 21,450 21,500 236 236 236 236
15,500 15,550 171 171 171 171 18,500 18,550 204 204 204 204 21,500 21,550 237 237 237 237
15,550 15,600 171 171 171 171 18,550 18,600 204 204 204 204 21,550 21,600 237 237 237 237
15,600 15,650 172 172 172 172 18,600 18,650 205 205 205 205 21,600 21,650 238 238 238 238
15,650 15,700 172 172 172 172 18,650 18,700 205 205 205 205 21,650 21,700 238 238 238 238
15,700 15,750 173 173 173 173 18,700 18,750 206 206 206 206 21,700 21,750 239 239 239 239
15,750 15,800 174 174 174 174 18,750 18,800 207 207 207 207 21,750 21,800 240 240 240 240
15,800 15,850 174 174 174 174 18,800 18,850 207 207 207 207 21,800 21,850 240 240 240 240
15,850 15,900 175 175 175 175 18,850 18,900 208 208 208 208 21,850 21,900 241 241 241 241
15,900 15,950 175 175 175 175 18,900 18,950 208 208 208 208 21,900 21,950 241 241 241 241
15,950 16,000 176 176 176 176 18,950 19,000 209 209 209 209 21,950 22,000 242 242 242 242
16,000 19,000 22,000
16,000 16,050 176 176 176 176 19,000 19,050 209 209 209 209 22,000 22,050 242 242 242 242
16,050 16,100 177 177 177 177 19,050 19,100 210 210 210 210 22,050 22,100 243 243 243 243
16,100 16,150 177 177 177 177 19,100 19,150 210 210 210 210 22,100 22,150 243 243 243 243
16,150 16,200 178 178 178 178 19,150 19,200 211 211 211 211 22,150 22,200 244 244 244 244
16,200 16,250 178 178 178 178 19,200 19,250 211 211 211 211 22,200 22,250 244 244 244 244
16,250 16,300 179 179 179 179 19,250 19,300 212 212 212 212 22,250 22,300 245 245 245 245
16,300 16,350 180 180 180 180 19,300 19,350 213 213 213 213 22,300 22,350 246 246 246 246
16,350 16,400 180 180 180 180 19,350 19,400 213 213 213 213 22,350 22,400 246 246 246 246
16,400 16,450 181 181 181 181 19,400 19,450 214 214 214 214 22,400 22,450 247 247 247 247
16,450 16,500 181 181 181 181 19,450 19,500 214 214 214 214 22,450 22,500 247 247 247 247
16,500 16,550 182 182 182 182 19,500 19,550 215 215 215 215 22,500 22,550 248 248 248 248
16,550 16,600 182 182 182 182 19,550 19,600 215 215 215 215 22,550 22,600 248 248 248 248
16,600 16,650 183 183 183 183 19,600 19,650 216 216 216 216 22,600 22,650 249 249 249 249
16,650 16,700 183 183 183 183 19,650 19,700 216 216 216 216 22,650 22,700 249 249 249 249
16,700 16,750 184 184 184 184 19,700 19,750 217 217 217 217 22,700 22,750 250 250 250 250
16,750 16,800 185 185 185 185 19,750 19,800 218 218 218 218 22,750 22,800 251 251 251 251
16,800 16,850 185 185 185 185 19,800 19,850 218 218 218 218 22,800 22,850 251 251 251 251
16,850 16,900 186 186 186 186 19,850 19,900 219 219 219 219 22,850 22,900 252 252 252 252
16,900 16,950 186 186 186 186 19,900 19,950 219 219 219 219 22,900 22,950 252 252 252 252
16,950 17,000 187 187 187 187 19,950 20,000 220 220 220 220 22,950 23,000 253 253 253 253
*If a Qualifying widow(er), use the Married filing jointly column.
|
|
North Dakota 23
2022 Tax Table—Continued
If your ND If your ND If your ND
taxable And your filing status is— taxable And your filing status is— taxable And your filing status is—
income is— income is— income is—
At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head
least less filing filing of least less filing filing of least less filing filing of
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is- Your tax is- Your tax is-
23,000 26,000 29,000
23,000 23,050 253 253 253 253 26,000 26,050 286 286 286 286 29,000 29,050 319 319 319 319
23,050 23,100 254 254 254 254 26,050 26,100 287 287 287 287 29,050 29,100 320 320 320 320
23,100 23,150 254 254 254 254 26,100 26,150 287 287 287 287 29,100 29,150 320 320 320 320
23,150 23,200 255 255 255 255 26,150 26,200 288 288 288 288 29,150 29,200 321 321 321 321
23,200 23,250 255 255 255 255 26,200 26,250 288 288 288 288 29,200 29,250 321 321 321 321
23,250 23,300 256 256 256 256 26,250 26,300 289 289 289 289 29,250 29,300 322 322 322 322
23,300 23,350 257 257 257 257 26,300 26,350 290 290 290 290 29,300 29,350 323 323 323 323
23,350 23,400 257 257 257 257 26,350 26,400 290 290 290 290 29,350 29,400 323 323 323 323
23,400 23,450 258 258 258 258 26,400 26,450 291 291 291 291 29,400 29,450 324 324 324 324
23,450 23,500 258 258 258 258 26,450 26,500 291 291 291 291 29,450 29,500 324 324 324 324
23,500 23,550 259 259 259 259 26,500 26,550 292 292 292 292 29,500 29,550 325 325 325 325
23,550 23,600 259 259 259 259 26,550 26,600 292 292 292 292 29,550 29,600 325 325 325 325
23,600 23,650 260 260 260 260 26,600 26,650 293 293 293 293 29,600 29,650 326 326 326 326
23,650 23,700 260 260 260 260 26,650 26,700 293 293 293 293 29,650 29,700 326 326 326 326
23,700 23,750 261 261 261 261 26,700 26,750 294 294 294 294 29,700 29,750 327 327 327 327
23,750 23,800 262 262 262 262 26,750 26,800 295 295 295 295 29,750 29,800 328 328 328 328
23,800 23,850 262 262 262 262 26,800 26,850 295 295 295 295 29,800 29,850 328 328 328 328
23,850 23,900 263 263 263 263 26,850 26,900 296 296 296 296 29,850 29,900 329 329 329 329
23,900 23,950 263 263 263 263 26,900 26,950 296 296 296 296 29,900 29,950 329 329 329 329
23,950 24,000 264 264 264 264 26,950 27,000 297 297 297 297 29,950 30,000 330 330 330 330
24,000 27,000 30,000
24,000 24,050 264 264 264 264 27,000 27,050 297 297 297 297 30,000 30,050 330 330 330 330
24,050 24,100 265 265 265 265 27,050 27,100 298 298 298 298 30,050 30,100 331 331 331 331
24,100 24,150 265 265 265 265 27,100 27,150 298 298 298 298 30,100 30,150 331 331 331 331
24,150 24,200 266 266 266 266 27,150 27,200 299 299 299 299 30,150 30,200 332 332 332 332
24,200 24,250 266 266 266 266 27,200 27,250 299 299 299 299 30,200 30,250 332 332 332 332
24,250 24,300 267 267 267 267 27,250 27,300 300 300 300 300 30,250 30,300 333 333 333 333
24,300 24,350 268 268 268 268 27,300 27,350 301 301 301 301 30,300 30,350 334 334 334 334
24,350 24,400 268 268 268 268 27,350 27,400 301 301 301 301 30,350 30,400 334 334 334 334
24,400 24,450 269 269 269 269 27,400 27,450 302 302 302 302 30,400 30,450 335 335 335 335
24,450 24,500 269 269 269 269 27,450 27,500 302 302 302 302 30,450 30,500 335 335 335 335
24,500 24,550 270 270 270 270 27,500 27,550 303 303 303 303 30,500 30,550 336 336 336 336
24,550 24,600 270 270 270 270 27,550 27,600 303 303 303 303 30,550 30,600 336 336 336 336
24,600 24,650 271 271 271 271 27,600 27,650 304 304 304 304 30,600 30,650 337 337 337 337
24,650 24,700 271 271 271 271 27,650 27,700 304 304 304 304 30,650 30,700 337 337 337 337
24,700 24,750 272 272 272 272 27,700 27,750 305 305 305 305 30,700 30,750 338 338 338 338
24,750 24,800 273 273 273 273 27,750 27,800 306 306 306 306 30,750 30,800 339 339 339 339
24,800 24,850 273 273 273 273 27,800 27,850 306 306 306 306 30,800 30,850 339 339 339 339
24,850 24,900 274 274 274 274 27,850 27,900 307 307 307 307 30,850 30,900 340 340 340 340
24,900 24,950 274 274 274 274 27,900 27,950 307 307 307 307 30,900 30,950 340 340 340 340
24,950 25,000 275 275 275 275 27,950 28,000 308 308 308 308 30,950 31,000 341 341 341 341
25,000 28,000 31,000
25,000 25,050 275 275 275 275 28,000 28,050 308 308 308 308 31,000 31,050 341 341 341 341
25,050 25,100 276 276 276 276 28,050 28,100 309 309 309 309 31,050 31,100 342 342 342 342
25,100 25,150 276 276 276 276 28,100 28,150 309 309 309 309 31,100 31,150 342 342 342 342
25,150 25,200 277 277 277 277 28,150 28,200 310 310 310 310 31,150 31,200 343 343 343 343
25,200 25,250 277 277 277 277 28,200 28,250 310 310 310 310 31,200 31,250 343 343 343 343
25,250 25,300 278 278 278 278 28,250 28,300 311 311 311 311 31,250 31,300 344 344 344 344
25,300 25,350 279 279 279 279 28,300 28,350 312 312 312 312 31,300 31,350 345 345 345 345
25,350 25,400 279 279 279 279 28,350 28,400 312 312 312 312 31,350 31,400 345 345 345 345
25,400 25,450 280 280 280 280 28,400 28,450 313 313 313 313 31,400 31,450 346 346 346 346
25,450 25,500 280 280 280 280 28,450 28,500 313 313 313 313 31,450 31,500 346 346 346 346
25,500 25,550 281 281 281 281 28,500 28,550 314 314 314 314 31,500 31,550 347 347 347 347
25,550 25,600 281 281 281 281 28,550 28,600 314 314 314 314 31,550 31,600 347 347 347 347
25,600 25,650 282 282 282 282 28,600 28,650 315 315 315 315 31,600 31,650 348 348 348 348
25,650 25,700 282 282 282 282 28,650 28,700 315 315 315 315 31,650 31,700 348 348 348 348
25,700 25,750 283 283 283 283 28,700 28,750 316 316 316 316 31,700 31,750 349 349 349 349
25,750 25,800 284 284 284 284 28,750 28,800 317 317 317 317 31,750 31,800 350 350 350 350
25,800 25,850 284 284 284 284 28,800 28,850 317 317 317 317 31,800 31,850 350 350 350 350
25,850 25,900 285 285 285 285 28,850 28,900 318 318 318 318 31,850 31,900 351 351 351 351
25,900 25,950 285 285 285 285 28,900 28,950 318 318 318 318 31,900 31,950 351 351 351 351
25,950 26,000 286 286 286 286 28,950 29,000 319 319 319 319 31,950 32,000 352 352 352 352
*If a Qualifying widow(er), use the Married filing jointly column.
|
|
24 North Dakota
2022 Tax Table—Continued
If your ND If your ND If your ND
taxable And your filing status is— taxable And your filing status is— taxable And your filing status is—
income is— income is— income is—
At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head
least less filing filing of least less filing filing of least less filing filing of
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is- Your tax is- Your tax is-
32,000 35,000 38,000
32,000 32,050 352 352 352 352 35,000 35,050 385 385 387 385 38,000 38,050 418 418 448 418
32,050 32,100 353 353 353 353 35,050 35,100 386 386 388 386 38,050 38,100 419 419 449 419
32,100 32,150 353 353 353 353 35,100 35,150 386 386 389 386 38,100 38,150 419 419 450 419
32,150 32,200 354 354 354 354 35,150 35,200 387 387 390 387 38,150 38,200 420 420 451 420
32,200 32,250 354 354 354 354 35,200 35,250 387 387 391 387 38,200 38,250 420 420 452 420
32,250 32,300 355 355 355 355 35,250 35,300 388 388 392 388 38,250 38,300 421 421 453 421
32,300 32,350 356 356 356 356 35,300 35,350 389 389 393 389 38,300 38,350 422 422 454 422
32,350 32,400 356 356 356 356 35,350 35,400 389 389 394 389 38,350 38,400 422 422 455 422
32,400 32,450 357 357 357 357 35,400 35,450 390 390 395 390 38,400 38,450 423 423 456 423
32,450 32,500 357 357 357 357 35,450 35,500 390 390 396 390 38,450 38,500 423 423 457 423
32,500 32,550 358 358 358 358 35,500 35,550 391 391 397 391 38,500 38,550 424 424 458 424
32,550 32,600 358 358 358 358 35,550 35,600 391 391 398 391 38,550 38,600 424 424 459 424
32,600 32,650 359 359 359 359 35,600 35,650 392 392 399 392 38,600 38,650 425 425 460 425
32,650 32,700 359 359 359 359 35,650 35,700 392 392 400 392 38,650 38,700 425 425 461 425
32,700 32,750 360 360 360 360 35,700 35,750 393 393 401 393 38,700 38,750 426 426 462 426
32,750 32,800 361 361 361 361 35,750 35,800 394 394 402 394 38,750 38,800 427 427 463 427
32,800 32,850 361 361 361 361 35,800 35,850 394 394 403 394 38,800 38,850 427 427 464 427
32,850 32,900 362 362 362 362 35,850 35,900 395 395 404 395 38,850 38,900 428 428 465 428
32,900 32,950 362 362 362 362 35,900 35,950 395 395 405 395 38,900 38,950 428 428 466 428
32,950 33,000 363 363 363 363 35,950 36,000 396 396 406 396 38,950 39,000 429 429 468 429
33,000 36,000 39,000
33,000 33,050 363 363 363 363 36,000 36,050 396 396 407 396 39,000 39,050 429 429 469 429
33,050 33,100 364 364 364 364 36,050 36,100 397 397 408 397 39,050 39,100 430 430 470 430
33,100 33,150 364 364 364 364 36,100 36,150 397 397 409 397 39,100 39,150 430 430 471 430
33,150 33,200 365 365 365 365 36,150 36,200 398 398 410 398 39,150 39,200 431 431 472 431
33,200 33,250 365 365 365 365 36,200 36,250 398 398 411 398 39,200 39,250 431 431 473 431
33,250 33,300 366 366 366 366 36,250 36,300 399 399 412 399 39,250 39,300 432 432 474 432
33,300 33,350 367 367 367 367 36,300 36,350 400 400 413 400 39,300 39,350 433 433 475 433
33,350 33,400 367 367 367 367 36,350 36,400 400 400 414 400 39,350 39,400 433 433 476 433
33,400 33,450 368 368 368 368 36,400 36,450 401 401 415 401 39,400 39,450 434 434 477 434
33,450 33,500 368 368 368 368 36,450 36,500 401 401 417 401 39,450 39,500 434 434 478 434
33,500 33,550 369 369 369 369 36,500 36,550 402 402 418 402 39,500 39,550 435 435 479 435
33,550 33,600 369 369 369 369 36,550 36,600 402 402 419 402 39,550 39,600 435 435 480 435
33,600 33,650 370 370 370 370 36,600 36,650 403 403 420 403 39,600 39,650 436 436 481 436
33,650 33,700 370 370 370 370 36,650 36,700 403 403 421 403 39,650 39,700 436 436 482 436
33,700 33,750 371 371 371 371 36,700 36,750 404 404 422 404 39,700 39,750 437 437 483 437
33,750 33,800 372 372 372 372 36,750 36,800 405 405 423 405 39,750 39,800 438 438 484 438
33,800 33,850 372 372 372 372 36,800 36,850 405 405 424 405 39,800 39,850 438 438 485 438
33,850 33,900 373 373 373 373 36,850 36,900 406 406 425 406 39,850 39,900 439 439 486 439
33,900 33,950 373 373 373 373 36,900 36,950 406 406 426 406 39,900 39,950 439 439 487 439
33,950 34,000 374 374 374 374 36,950 37,000 407 407 427 407 39,950 40,000 440 440 488 440
34,000 37,000 40,000
34,000 34,050 374 374 374 374 37,000 37,050 407 407 428 407 40,000 40,050 440 440 489 440
34,050 34,100 375 375 375 375 37,050 37,100 408 408 429 408 40,050 40,100 441 441 490 441
34,100 34,150 375 375 375 375 37,100 37,150 408 408 430 408 40,100 40,150 441 441 491 441
34,150 34,200 376 376 376 376 37,150 37,200 409 409 431 409 40,150 40,200 442 442 492 442
34,200 34,250 376 376 376 376 37,200 37,250 409 409 432 409 40,200 40,250 442 442 493 442
34,250 34,300 377 377 377 377 37,250 37,300 410 410 433 410 40,250 40,300 443 443 494 443
34,300 34,350 378 378 378 378 37,300 37,350 411 411 434 411 40,300 40,350 444 444 495 444
34,350 34,400 378 378 378 378 37,350 37,400 411 411 435 411 40,350 40,400 444 444 496 444
34,400 34,450 379 379 379 379 37,400 37,450 412 412 436 412 40,400 40,450 445 445 497 445
34,450 34,500 379 379 379 379 37,450 37,500 412 412 437 412 40,450 40,500 445 445 498 445
34,500 34,550 380 380 380 380 37,500 37,550 413 413 438 413 40,500 40,550 446 446 499 446
34,550 34,600 380 380 380 380 37,550 37,600 413 413 439 413 40,550 40,600 446 446 500 446
34,600 34,650 381 381 381 381 37,600 37,650 414 414 440 414 40,600 40,650 447 447 501 447
34,650 34,700 381 381 381 381 37,650 37,700 414 414 441 414 40,650 40,700 447 447 502 447
34,700 34,750 382 382 382 382 37,700 37,750 415 415 442 415 40,700 40,750 448 448 503 448
34,750 34,800 383 383 383 383 37,750 37,800 416 416 443 416 40,750 40,800 449 449 504 449
34,800 34,850 383 383 383 383 37,800 37,850 416 416 444 416 40,800 40,850 449 449 505 449
34,850 34,900 384 384 384 384 37,850 37,900 417 417 445 417 40,850 40,900 450 450 506 450
34,900 34,950 384 384 385 384 37,900 37,950 417 417 446 417 40,900 40,950 450 450 507 450
34,950 35,000 385 385 386 385 37,950 38,000 418 418 447 418 40,950 41,000 451 451 508 451
*If a Qualifying widow(er), use the Married filing jointly column.
|
|
North Dakota 25
2022 Tax Table—Continued
If your ND If your ND If your ND
taxable And your filing status is— taxable And your filing status is— taxable And your filing status is—
income is— income is— income is—
At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head
least less filing filing of least less filing filing of least less filing filing of
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is- Your tax is- Your tax is-
41,000 44,000 47,000
41,000 41,050 451 451 509 451 44,000 44,050 505 484 571 484 47,000 47,050 567 517 632 517
41,050 41,100 452 452 510 452 44,050 44,100 506 485 572 485 47,050 47,100 568 518 633 518
41,100 41,150 452 452 511 452 44,100 44,150 507 485 573 485 47,100 47,150 569 518 634 518
41,150 41,200 453 453 512 453 44,150 44,200 508 486 574 486 47,150 47,200 570 519 635 519
41,200 41,250 453 453 513 453 44,200 44,250 510 486 575 486 47,200 47,250 571 519 636 519
41,250 41,300 454 454 514 454 44,250 44,300 511 487 576 487 47,250 47,300 572 520 637 520
41,300 41,350 455 455 515 455 44,300 44,350 512 488 577 488 47,300 47,350 573 521 638 521
41,350 41,400 455 455 516 455 44,350 44,400 513 488 578 488 47,350 47,400 574 521 639 521
41,400 41,450 456 456 517 456 44,400 44,450 514 489 579 489 47,400 47,450 575 522 640 522
41,450 41,500 456 456 519 456 44,450 44,500 515 489 580 489 47,450 47,500 576 522 641 522
41,500 41,550 457 457 520 457 44,500 44,550 516 490 581 490 47,500 47,550 577 523 642 523
41,550 41,600 457 457 521 457 44,550 44,600 517 490 582 490 47,550 47,600 578 523 643 523
41,600 41,650 458 458 522 458 44,600 44,650 518 491 583 491 47,600 47,650 579 524 644 524
41,650 41,700 458 458 523 458 44,650 44,700 519 491 584 491 47,650 47,700 580 524 645 524
41,700 41,750 459 459 524 459 44,700 44,750 520 492 585 492 47,700 47,750 581 525 646 525
41,750 41,800 460 460 525 460 44,750 44,800 521 493 586 493 47,750 47,800 582 526 647 526
41,800 41,850 461 460 526 460 44,800 44,850 522 493 587 493 47,800 47,850 583 526 648 526
41,850 41,900 462 461 527 461 44,850 44,900 523 494 588 494 47,850 47,900 584 527 649 527
41,900 41,950 463 461 528 461 44,900 44,950 524 494 589 494 47,900 47,950 585 527 650 527
41,950 42,000 464 462 529 462 44,950 45,000 525 495 590 495 47,950 48,000 586 528 651 528
42,000 45,000 48,000
42,000 42,050 465 462 530 462 45,000 45,050 526 495 591 495 48,000 48,050 587 528 652 528
42,050 42,100 466 463 531 463 45,050 45,100 527 496 592 496 48,050 48,100 588 529 653 529
42,100 42,150 467 463 532 463 45,100 45,150 528 496 593 496 48,100 48,150 589 529 654 529
42,150 42,200 468 464 533 464 45,150 45,200 529 497 594 497 48,150 48,200 590 530 655 530
42,200 42,250 469 464 534 464 45,200 45,250 530 497 595 497 48,200 48,250 591 530 656 530
42,250 42,300 470 465 535 465 45,250 45,300 531 498 596 498 48,250 48,300 592 531 657 531
42,300 42,350 471 466 536 466 45,300 45,350 532 499 597 499 48,300 48,350 593 532 658 532
42,350 42,400 472 466 537 466 45,350 45,400 533 499 598 499 48,350 48,400 594 532 659 532
42,400 42,450 473 467 538 467 45,400 45,450 534 500 599 500 48,400 48,450 595 533 660 533
42,450 42,500 474 467 539 467 45,450 45,500 535 500 600 500 48,450 48,500 596 533 661 533
42,500 42,550 475 468 540 468 45,500 45,550 536 501 601 501 48,500 48,550 597 534 662 534
42,550 42,600 476 468 541 468 45,550 45,600 537 501 602 501 48,550 48,600 598 534 663 534
42,600 42,650 477 469 542 469 45,600 45,650 538 502 603 502 48,600 48,650 599 535 664 535
42,650 42,700 478 469 543 469 45,650 45,700 539 502 604 502 48,650 48,700 600 535 665 535
42,700 42,750 479 470 544 470 45,700 45,750 540 503 605 503 48,700 48,750 601 536 666 536
42,750 42,800 480 471 545 471 45,750 45,800 541 504 606 504 48,750 48,800 602 537 667 537
42,800 42,850 481 471 546 471 45,800 45,850 542 504 607 504 48,800 48,850 603 537 668 537
42,850 42,900 482 472 547 472 45,850 45,900 543 505 608 505 48,850 48,900 604 538 669 538
42,900 42,950 483 472 548 472 45,900 45,950 544 505 609 505 48,900 48,950 605 538 670 538
42,950 43,000 484 473 549 473 45,950 46,000 545 506 610 506 48,950 49,000 606 539 672 539
43,000 46,000 49,000
43,000 43,050 485 473 550 473 46,000 46,050 546 506 611 506 49,000 49,050 607 539 673 539
43,050 43,100 486 474 551 474 46,050 46,100 547 507 612 507 49,050 49,100 608 540 674 540
43,100 43,150 487 474 552 474 46,100 46,150 548 507 613 507 49,100 49,150 609 540 675 540
43,150 43,200 488 475 553 475 46,150 46,200 549 508 614 508 49,150 49,200 610 541 676 541
43,200 43,250 489 475 554 475 46,200 46,250 550 508 615 508 49,200 49,250 612 541 677 541
43,250 43,300 490 476 555 476 46,250 46,300 551 509 616 509 49,250 49,300 613 542 678 542
43,300 43,350 491 477 556 477 46,300 46,350 552 510 617 510 49,300 49,350 614 543 679 543
43,350 43,400 492 477 557 477 46,350 46,400 553 510 618 510 49,350 49,400 615 543 680 543
43,400 43,450 493 478 558 478 46,400 46,450 554 511 619 511 49,400 49,450 616 544 681 544
43,450 43,500 494 478 559 478 46,450 46,500 555 511 621 511 49,450 49,500 617 544 682 544
43,500 43,550 495 479 560 479 46,500 46,550 556 512 622 512 49,500 49,550 618 545 683 545
43,550 43,600 496 479 561 479 46,550 46,600 557 512 623 512 49,550 49,600 619 545 684 545
43,600 43,650 497 480 562 480 46,600 46,650 558 513 624 513 49,600 49,650 620 546 685 546
43,650 43,700 498 480 563 480 46,650 46,700 559 513 625 513 49,650 49,700 621 546 686 546
43,700 43,750 499 481 564 481 46,700 46,750 561 514 626 514 49,700 49,750 622 547 687 547
43,750 43,800 500 482 565 482 46,750 46,800 562 515 627 515 49,750 49,800 623 548 688 548
43,800 43,850 501 482 566 482 46,800 46,850 563 515 628 515 49,800 49,850 624 548 689 548
43,850 43,900 502 483 567 483 46,850 46,900 564 516 629 516 49,850 49,900 625 549 690 549
43,900 43,950 503 483 568 483 46,900 46,950 565 516 630 516 49,900 49,950 626 549 691 549
43,950 44,000 504 484 570 484 46,950 47,000 566 517 631 517 49,950 50,000 627 550 692 550
*If a Qualifying widow(er), use the Married filing jointly column.
|
|
26 North Dakota
2022 Tax Table—Continued
If your ND If your ND If your ND
taxable And your filing status is— taxable And your filing status is— taxable And your filing status is—
income is— income is— income is—
At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head
least less filing filing of least less filing filing of least less filing filing of
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is- Your tax is- Your tax is-
50,000 53,000 56,000
50,000 50,050 628 550 693 550 53,000 53,050 689 583 754 583 56,000 56,050 750 616 815 617
50,050 50,100 629 551 694 551 53,050 53,100 690 584 755 584 56,050 56,100 751 617 816 618
50,100 50,150 630 551 695 551 53,100 53,150 691 584 756 584 56,100 56,150 752 617 817 619
50,150 50,200 631 552 696 552 53,150 53,200 692 585 757 585 56,150 56,200 753 618 818 621
50,200 50,250 632 552 697 552 53,200 53,250 693 585 758 585 56,200 56,250 754 618 819 622
50,250 50,300 633 553 698 553 53,250 53,300 694 586 759 586 56,250 56,300 755 619 820 623
50,300 50,350 634 554 699 554 53,300 53,350 695 587 760 587 56,300 56,350 756 620 821 624
50,350 50,400 635 554 700 554 53,350 53,400 696 587 761 587 56,350 56,400 757 620 822 625
50,400 50,450 636 555 701 555 53,400 53,450 697 588 762 588 56,400 56,450 758 621 823 626
50,450 50,500 637 555 702 555 53,450 53,500 698 588 763 588 56,450 56,500 759 621 825 627
50,500 50,550 638 556 703 556 53,500 53,550 699 589 764 589 56,500 56,550 760 622 826 628
50,550 50,600 639 556 704 556 53,550 53,600 700 589 765 589 56,550 56,600 761 622 827 629
50,600 50,650 640 557 705 557 53,600 53,650 701 590 766 590 56,600 56,650 762 623 828 630
50,650 50,700 641 557 706 557 53,650 53,700 702 590 767 590 56,650 56,700 763 623 829 631
50,700 50,750 642 558 707 558 53,700 53,750 703 591 768 591 56,700 56,750 765 624 830 632
50,750 50,800 643 559 708 559 53,750 53,800 704 592 769 592 56,750 56,800 766 625 831 633
50,800 50,850 644 559 709 559 53,800 53,850 705 592 770 592 56,800 56,850 767 625 832 634
50,850 50,900 645 560 710 560 53,850 53,900 706 593 771 593 56,850 56,900 768 626 833 635
50,900 50,950 646 560 711 560 53,900 53,950 707 593 772 593 56,900 56,950 769 626 834 636
50,950 51,000 647 561 712 561 53,950 54,000 708 594 774 594 56,950 57,000 770 627 835 637
51,000 54,000 57,000
51,000 51,050 648 561 713 561 54,000 54,050 709 594 775 594 57,000 57,050 771 627 836 638
51,050 51,100 649 562 714 562 54,050 54,100 710 595 776 595 57,050 57,100 772 628 837 639
51,100 51,150 650 562 715 562 54,100 54,150 711 595 777 595 57,100 57,150 773 628 838 640
51,150 51,200 651 563 716 563 54,150 54,200 712 596 778 596 57,150 57,200 774 629 839 641
51,200 51,250 652 563 717 563 54,200 54,250 714 596 779 596 57,200 57,250 775 629 840 642
51,250 51,300 653 564 718 564 54,250 54,300 715 597 780 597 57,250 57,300 776 630 841 643
51,300 51,350 654 565 719 565 54,300 54,350 716 598 781 598 57,300 57,350 777 631 842 644
51,350 51,400 655 565 720 565 54,350 54,400 717 598 782 598 57,350 57,400 778 631 843 645
51,400 51,450 656 566 721 566 54,400 54,450 718 599 783 599 57,400 57,450 779 632 844 646
51,450 51,500 657 566 723 566 54,450 54,500 719 599 784 599 57,450 57,500 780 632 845 647
51,500 51,550 658 567 724 567 54,500 54,550 720 600 785 600 57,500 57,550 781 633 846 648
51,550 51,600 659 567 725 567 54,550 54,600 721 600 786 600 57,550 57,600 782 633 847 649
51,600 51,650 660 568 726 568 54,600 54,650 722 601 787 601 57,600 57,650 783 634 848 650
51,650 51,700 661 568 727 568 54,650 54,700 723 601 788 601 57,650 57,700 784 634 849 651
51,700 51,750 663 569 728 569 54,700 54,750 724 602 789 602 57,700 57,750 785 635 850 652
51,750 51,800 664 570 729 570 54,750 54,800 725 603 790 603 57,750 57,800 786 636 851 653
51,800 51,850 665 570 730 570 54,800 54,850 726 603 791 603 57,800 57,850 787 636 852 654
51,850 51,900 666 571 731 571 54,850 54,900 727 604 792 604 57,850 57,900 788 637 853 655
51,900 51,950 667 571 732 571 54,900 54,950 728 604 793 604 57,900 57,950 789 637 854 656
51,950 52,000 668 572 733 572 54,950 55,000 729 605 794 605 57,950 58,000 790 638 855 657
52,000 55,000 58,000
52,000 52,050 669 572 734 572 55,000 55,050 730 605 795 605 58,000 58,050 791 638 856 658
52,050 52,100 670 573 735 573 55,050 55,100 731 606 796 606 58,050 58,100 792 639 857 659
52,100 52,150 671 573 736 573 55,100 55,150 732 606 797 606 58,100 58,150 793 639 858 660
52,150 52,200 672 574 737 574 55,150 55,200 733 607 798 607 58,150 58,200 794 640 859 661
52,200 52,250 673 574 738 574 55,200 55,250 734 607 799 607 58,200 58,250 795 640 860 662
52,250 52,300 674 575 739 575 55,250 55,300 735 608 800 608 58,250 58,300 796 641 861 663
52,300 52,350 675 576 740 576 55,300 55,350 736 609 801 609 58,300 58,350 797 642 862 664
52,350 52,400 676 576 741 576 55,350 55,400 737 609 802 609 58,350 58,400 798 642 863 665
52,400 52,450 677 577 742 577 55,400 55,450 738 610 803 610 58,400 58,450 799 643 864 666
52,450 52,500 678 577 743 577 55,450 55,500 739 610 804 610 58,450 58,500 800 643 865 667
52,500 52,550 679 578 744 578 55,500 55,550 740 611 805 611 58,500 58,550 801 644 866 668
52,550 52,600 680 578 745 578 55,550 55,600 741 611 806 611 58,550 58,600 802 644 867 669
52,600 52,650 681 579 746 579 55,600 55,650 742 612 807 612 58,600 58,650 803 645 868 670
52,650 52,700 682 579 747 579 55,650 55,700 743 612 808 612 58,650 58,700 804 645 869 672
52,700 52,750 683 580 748 580 55,700 55,750 744 613 809 613 58,700 58,750 805 646 870 673
52,750 52,800 684 581 749 581 55,750 55,800 745 614 810 614 58,750 58,800 806 647 871 674
52,800 52,850 685 581 750 581 55,800 55,850 746 614 811 614 58,800 58,850 807 647 872 675
52,850 52,900 686 582 751 582 55,850 55,900 747 615 812 615 58,850 58,900 808 648 873 676
52,900 52,950 687 582 752 582 55,900 55,950 748 615 813 615 58,900 58,950 809 648 874 677
52,950 53,000 688 583 753 583 55,950 56,000 749 616 814 616 58,950 59,000 810 649 876 678
*If a Qualifying widow(er), use the Married filing jointly column.
|
|
North Dakota 27
2022 Tax Table—Continued
If your ND If your ND If your ND
taxable And your filing status is— taxable And your filing status is— taxable And your filing status is—
income is— income is— income is—
At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head
least less filing filing of least less filing filing of least less filing filing of
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is- Your tax is- Your tax is-
59,000 62,000 65,000
59,000 59,050 811 649 877 679 62,000 62,050 873 682 938 740 65,000 65,050 934 715 999 801
59,050 59,100 812 650 878 680 62,050 62,100 874 683 939 741 65,050 65,100 935 716 1,000 802
59,100 59,150 813 650 879 681 62,100 62,150 875 683 940 742 65,100 65,150 936 716 1,001 803
59,150 59,200 814 651 880 682 62,150 62,200 876 684 941 743 65,150 65,200 937 717 1,002 804
59,200 59,250 816 651 881 683 62,200 62,250 877 684 942 744 65,200 65,250 938 717 1,003 805
59,250 59,300 817 652 882 684 62,250 62,300 878 685 943 745 65,250 65,300 939 718 1,004 806
59,300 59,350 818 653 883 685 62,300 62,350 879 686 944 746 65,300 65,350 940 719 1,005 807
59,350 59,400 819 653 884 686 62,350 62,400 880 686 945 747 65,350 65,400 941 719 1,006 808
59,400 59,450 820 654 885 687 62,400 62,450 881 687 946 748 65,400 65,450 942 720 1,007 809
59,450 59,500 821 654 886 688 62,450 62,500 882 687 947 749 65,450 65,500 943 720 1,008 810
59,500 59,550 822 655 887 689 62,500 62,550 883 688 948 750 65,500 65,550 944 721 1,009 811
59,550 59,600 823 655 888 690 62,550 62,600 884 688 949 751 65,550 65,600 945 721 1,010 812
59,600 59,650 824 656 889 691 62,600 62,650 885 689 950 752 65,600 65,650 946 722 1,011 813
59,650 59,700 825 656 890 692 62,650 62,700 886 689 951 753 65,650 65,700 947 722 1,012 814
59,700 59,750 826 657 891 693 62,700 62,750 887 690 952 754 65,700 65,750 948 723 1,013 815
59,750 59,800 827 658 892 694 62,750 62,800 888 691 953 755 65,750 65,800 949 724 1,014 816
59,800 59,850 828 658 893 695 62,800 62,850 889 691 954 756 65,800 65,850 950 724 1,015 817
59,850 59,900 829 659 894 696 62,850 62,900 890 692 955 757 65,850 65,900 951 725 1,016 818
59,900 59,950 830 659 895 697 62,900 62,950 891 692 956 758 65,900 65,950 952 725 1,017 819
59,950 60,000 831 660 896 698 62,950 63,000 892 693 957 759 65,950 66,000 953 726 1,018 820
60,000 63,000 66,000
60,000 60,050 832 660 897 699 63,000 63,050 893 693 958 760 66,000 66,050 954 726 1,019 821
60,050 60,100 833 661 898 700 63,050 63,100 894 694 959 761 66,050 66,100 955 727 1,020 822
60,100 60,150 834 661 899 701 63,100 63,150 895 694 960 762 66,100 66,150 956 727 1,021 823
60,150 60,200 835 662 900 702 63,150 63,200 896 695 961 763 66,150 66,200 957 728 1,022 825
60,200 60,250 836 662 901 703 63,200 63,250 897 695 962 764 66,200 66,250 958 728 1,023 826
60,250 60,300 837 663 902 704 63,250 63,300 898 696 963 765 66,250 66,300 959 729 1,024 827
60,300 60,350 838 664 903 705 63,300 63,350 899 697 964 766 66,300 66,350 960 730 1,025 828
60,350 60,400 839 664 904 706 63,350 63,400 900 697 965 767 66,350 66,400 961 730 1,026 829
60,400 60,450 840 665 905 707 63,400 63,450 901 698 966 768 66,400 66,450 962 731 1,027 830
60,450 60,500 841 665 906 708 63,450 63,500 902 698 967 769 66,450 66,500 963 731 1,029 831
60,500 60,550 842 666 907 709 63,500 63,550 903 699 968 770 66,500 66,550 964 732 1,030 832
60,550 60,600 843 666 908 710 63,550 63,600 904 699 969 771 66,550 66,600 965 732 1,031 833
60,600 60,650 844 667 909 711 63,600 63,650 905 700 970 772 66,600 66,650 966 733 1,032 834
60,650 60,700 845 667 910 712 63,650 63,700 906 700 971 774 66,650 66,700 967 733 1,033 835
60,700 60,750 846 668 911 713 63,700 63,750 907 701 972 775 66,700 66,750 969 734 1,034 836
60,750 60,800 847 669 912 714 63,750 63,800 908 702 973 776 66,750 66,800 970 735 1,035 837
60,800 60,850 848 669 913 715 63,800 63,850 909 702 974 777 66,800 66,850 971 735 1,036 838
60,850 60,900 849 670 914 716 63,850 63,900 910 703 975 778 66,850 66,900 972 736 1,037 839
60,900 60,950 850 670 915 717 63,900 63,950 911 703 976 779 66,900 66,950 973 736 1,038 840
60,950 61,000 851 671 916 718 63,950 64,000 912 704 978 780 66,950 67,000 974 737 1,039 841
61,000 64,000 67,000
61,000 61,050 852 671 917 719 64,000 64,050 913 704 979 781 67,000 67,050 975 737 1,040 842
61,050 61,100 853 672 918 720 64,050 64,100 914 705 980 782 67,050 67,100 976 738 1,041 843
61,100 61,150 854 672 919 721 64,100 64,150 915 705 981 783 67,100 67,150 977 738 1,042 844
61,150 61,200 855 673 920 723 64,150 64,200 916 706 982 784 67,150 67,200 978 739 1,043 845
61,200 61,250 856 673 921 724 64,200 64,250 918 706 983 785 67,200 67,250 979 739 1,044 846
61,250 61,300 857 674 922 725 64,250 64,300 919 707 984 786 67,250 67,300 980 740 1,045 847
61,300 61,350 858 675 923 726 64,300 64,350 920 708 985 787 67,300 67,350 981 741 1,046 848
61,350 61,400 859 675 924 727 64,350 64,400 921 708 986 788 67,350 67,400 982 741 1,047 849
61,400 61,450 860 676 925 728 64,400 64,450 922 709 987 789 67,400 67,450 983 742 1,048 850
61,450 61,500 861 676 927 729 64,450 64,500 923 709 988 790 67,450 67,500 984 742 1,049 851
61,500 61,550 862 677 928 730 64,500 64,550 924 710 989 791 67,500 67,550 985 743 1,050 852
61,550 61,600 863 677 929 731 64,550 64,600 925 710 990 792 67,550 67,600 986 743 1,051 853
61,600 61,650 864 678 930 732 64,600 64,650 926 711 991 793 67,600 67,650 987 744 1,052 854
61,650 61,700 865 678 931 733 64,650 64,700 927 711 992 794 67,650 67,700 988 744 1,053 855
61,700 61,750 867 679 932 734 64,700 64,750 928 712 993 795 67,700 67,750 989 745 1,054 856
61,750 61,800 868 680 933 735 64,750 64,800 929 713 994 796 67,750 67,800 990 746 1,055 857
61,800 61,850 869 680 934 736 64,800 64,850 930 713 995 797 67,800 67,850 991 746 1,056 858
61,850 61,900 870 681 935 737 64,850 64,900 931 714 996 798 67,850 67,900 992 747 1,057 859
61,900 61,950 871 681 936 738 64,900 64,950 932 714 997 799 67,900 67,950 993 747 1,058 860
61,950 62,000 872 682 937 739 64,950 65,000 933 715 998 800 67,950 68,000 994 748 1,059 861
*If a Qualifying widow(er), use the Married filing jointly column.
|
|
28 North Dakota
2022 Tax Table—Continued
If your ND If your ND If your ND
taxable And your filing status is— taxable And your filing status is— taxable And your filing status is—
income is— income is— income is—
At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head
least less filing filing of least less filing filing of least less filing filing of
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is- Your tax is- Your tax is-
68,000 71,000 74,000
68,000 68,050 995 748 1,060 862 71,000 71,050 1,056 794 1,121 923 74,000 74,050 1,117 855 1,183 985
68,050 68,100 996 749 1,061 863 71,050 71,100 1,057 795 1,122 924 74,050 74,100 1,118 856 1,184 986
68,100 68,150 997 749 1,062 864 71,100 71,150 1,058 796 1,123 925 74,100 74,150 1,119 857 1,185 987
68,150 68,200 998 750 1,063 865 71,150 71,200 1,059 797 1,124 927 74,150 74,200 1,120 858 1,186 988
68,200 68,250 999 750 1,064 866 71,200 71,250 1,060 798 1,125 928 74,200 74,250 1,122 859 1,187 989
68,250 68,300 1,000 751 1,065 867 71,250 71,300 1,061 799 1,126 929 74,250 74,300 1,123 860 1,188 990
68,300 68,350 1,001 752 1,066 868 71,300 71,350 1,062 800 1,127 930 74,300 74,350 1,124 861 1,189 991
68,350 68,400 1,002 752 1,067 869 71,350 71,400 1,063 801 1,128 931 74,350 74,400 1,125 862 1,190 992
68,400 68,450 1,003 753 1,068 870 71,400 71,450 1,064 802 1,129 932 74,400 74,450 1,126 863 1,191 993
68,450 68,500 1,004 753 1,069 871 71,450 71,500 1,065 803 1,131 933 74,450 74,500 1,127 864 1,192 994
68,500 68,550 1,005 754 1,070 872 71,500 71,550 1,066 804 1,132 934 74,500 74,550 1,128 865 1,193 995
68,550 68,600 1,006 754 1,071 873 71,550 71,600 1,067 805 1,133 935 74,550 74,600 1,129 866 1,194 996
68,600 68,650 1,007 755 1,072 874 71,600 71,650 1,068 806 1,134 936 74,600 74,650 1,130 867 1,195 997
68,650 68,700 1,008 755 1,073 876 71,650 71,700 1,069 807 1,135 937 74,650 74,700 1,131 868 1,196 998
68,700 68,750 1,009 756 1,074 877 71,700 71,750 1,071 808 1,136 938 74,700 74,750 1,132 869 1,197 999
68,750 68,800 1,010 757 1,075 878 71,750 71,800 1,072 809 1,137 939 74,750 74,800 1,133 870 1,198 1,000
68,800 68,850 1,011 757 1,076 879 71,800 71,850 1,073 810 1,138 940 74,800 74,850 1,134 871 1,199 1,001
68,850 68,900 1,012 758 1,077 880 71,850 71,900 1,074 811 1,139 941 74,850 74,900 1,135 872 1,200 1,002
68,900 68,950 1,013 758 1,078 881 71,900 71,950 1,075 812 1,140 942 74,900 74,950 1,136 873 1,201 1,003
68,950 69,000 1,014 759 1,080 882 71,950 72,000 1,076 813 1,141 943 74,950 75,000 1,137 874 1,202 1,004
69,000 72,000 75,000
69,000 69,050 1,015 759 1,081 883 72,000 72,050 1,077 814 1,142 944 75,000 75,050 1,138 875 1,203 1,005
69,050 69,100 1,016 760 1,082 884 72,050 72,100 1,078 815 1,143 945 75,050 75,100 1,139 876 1,204 1,006
69,100 69,150 1,017 760 1,083 885 72,100 72,150 1,079 816 1,144 946 75,100 75,150 1,140 877 1,205 1,007
69,150 69,200 1,018 761 1,084 886 72,150 72,200 1,080 817 1,145 947 75,150 75,200 1,141 878 1,206 1,008
69,200 69,250 1,020 761 1,085 887 72,200 72,250 1,081 818 1,146 948 75,200 75,250 1,142 879 1,207 1,009
69,250 69,300 1,021 762 1,086 888 72,250 72,300 1,082 819 1,147 949 75,250 75,300 1,143 880 1,208 1,010
69,300 69,350 1,022 763 1,087 889 72,300 72,350 1,083 820 1,148 950 75,300 75,350 1,144 881 1,209 1,011
69,350 69,400 1,023 763 1,088 890 72,350 72,400 1,084 821 1,149 951 75,350 75,400 1,145 882 1,210 1,012
69,400 69,450 1,024 764 1,089 891 72,400 72,450 1,085 822 1,150 952 75,400 75,450 1,146 883 1,211 1,013
69,450 69,500 1,025 764 1,090 892 72,450 72,500 1,086 823 1,151 953 75,450 75,500 1,147 885 1,212 1,014
69,500 69,550 1,026 765 1,091 893 72,500 72,550 1,087 824 1,152 954 75,500 75,550 1,148 886 1,213 1,015
69,550 69,600 1,027 765 1,092 894 72,550 72,600 1,088 825 1,153 955 75,550 75,600 1,149 887 1,214 1,016
69,600 69,650 1,028 766 1,093 895 72,600 72,650 1,089 826 1,154 956 75,600 75,650 1,150 888 1,215 1,017
69,650 69,700 1,029 766 1,094 896 72,650 72,700 1,090 827 1,155 957 75,650 75,700 1,151 889 1,216 1,018
69,700 69,750 1,030 767 1,095 897 72,700 72,750 1,091 828 1,156 958 75,700 75,750 1,152 890 1,217 1,019
69,750 69,800 1,031 768 1,096 898 72,750 72,800 1,092 829 1,157 959 75,750 75,800 1,153 891 1,218 1,020
69,800 69,850 1,032 769 1,097 899 72,800 72,850 1,093 830 1,158 960 75,800 75,850 1,154 892 1,219 1,021
69,850 69,900 1,033 770 1,098 900 72,850 72,900 1,094 831 1,159 961 75,850 75,900 1,155 893 1,220 1,022
69,900 69,950 1,034 771 1,099 901 72,900 72,950 1,095 832 1,160 962 75,900 75,950 1,156 894 1,221 1,023
69,950 70,000 1,035 772 1,100 902 72,950 73,000 1,096 834 1,161 963 75,950 76,000 1,157 895 1,222 1,024
70,000 73,000 76,000
70,000 70,050 1,036 773 1,101 903 73,000 73,050 1,097 835 1,162 964 76,000 76,050 1,158 896 1,223 1,025
70,050 70,100 1,037 774 1,102 904 73,050 73,100 1,098 836 1,163 965 76,050 76,100 1,159 897 1,224 1,026
70,100 70,150 1,038 775 1,103 905 73,100 73,150 1,099 837 1,164 966 76,100 76,150 1,160 898 1,225 1,027
70,150 70,200 1,039 776 1,104 906 73,150 73,200 1,100 838 1,165 967 76,150 76,200 1,161 899 1,226 1,029
70,200 70,250 1,040 777 1,105 907 73,200 73,250 1,101 839 1,166 968 76,200 76,250 1,162 900 1,227 1,030
70,250 70,300 1,041 778 1,106 908 73,250 73,300 1,102 840 1,167 969 76,250 76,300 1,163 901 1,228 1,031
70,300 70,350 1,042 779 1,107 909 73,300 73,350 1,103 841 1,168 970 76,300 76,350 1,164 902 1,229 1,032
70,350 70,400 1,043 780 1,108 910 73,350 73,400 1,104 842 1,169 971 76,350 76,400 1,165 903 1,230 1,033
70,400 70,450 1,044 781 1,109 911 73,400 73,450 1,105 843 1,170 972 76,400 76,450 1,166 904 1,231 1,034
70,450 70,500 1,045 783 1,110 912 73,450 73,500 1,106 844 1,171 973 76,450 76,500 1,167 905 1,233 1,035
70,500 70,550 1,046 784 1,111 913 73,500 73,550 1,107 845 1,172 974 76,500 76,550 1,168 906 1,234 1,036
70,550 70,600 1,047 785 1,112 914 73,550 73,600 1,108 846 1,173 975 76,550 76,600 1,169 907 1,235 1,037
70,600 70,650 1,048 786 1,113 915 73,600 73,650 1,109 847 1,174 976 76,600 76,650 1,170 908 1,236 1,038
70,650 70,700 1,049 787 1,114 916 73,650 73,700 1,110 848 1,175 978 76,650 76,700 1,171 909 1,237 1,039
70,700 70,750 1,050 788 1,115 917 73,700 73,750 1,111 849 1,176 979 76,700 76,750 1,173 910 1,238 1,040
70,750 70,800 1,051 789 1,116 918 73,750 73,800 1,112 850 1,177 980 76,750 76,800 1,174 911 1,239 1,041
70,800 70,850 1,052 790 1,117 919 73,800 73,850 1,113 851 1,178 981 76,800 76,850 1,175 912 1,240 1,042
70,850 70,900 1,053 791 1,118 920 73,850 73,900 1,114 852 1,179 982 76,850 76,900 1,176 913 1,241 1,043
70,900 70,950 1,054 792 1,119 921 73,900 73,950 1,115 853 1,180 983 76,900 76,950 1,177 914 1,242 1,044
70,950 71,000 1,055 793 1,120 922 73,950 74,000 1,116 854 1,182 984 76,950 77,000 1,178 915 1,243 1,045
*If a Qualifying widow(er), use the Married filing jointly column.
|
|
North Dakota 29
2022 Tax Table—Continued
If your ND If your ND If your ND
taxable And your filing status is— taxable And your filing status is— taxable And your filing status is—
income is— income is— income is—
At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head
least less filing filing of least less filing filing of least less filing filing of
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is- Your tax is- Your tax is-
77,000 80,000 83,000
77,000 77,050 1,179 916 1,244 1,046 80,000 80,050 1,240 977 1,305 1,107 83,000 83,050 1,301 1,039 1,366 1,168
77,050 77,100 1,180 917 1,245 1,047 80,050 80,100 1,241 978 1,306 1,108 83,050 83,100 1,302 1,040 1,367 1,169
77,100 77,150 1,181 918 1,246 1,048 80,100 80,150 1,242 979 1,307 1,109 83,100 83,150 1,303 1,041 1,368 1,170
77,150 77,200 1,182 919 1,247 1,049 80,150 80,200 1,243 980 1,308 1,110 83,150 83,200 1,304 1,042 1,369 1,171
77,200 77,250 1,183 920 1,248 1,050 80,200 80,250 1,244 981 1,309 1,111 83,200 83,250 1,305 1,043 1,370 1,172
77,250 77,300 1,184 921 1,249 1,051 80,250 80,300 1,245 982 1,310 1,112 83,250 83,300 1,306 1,044 1,371 1,173
77,300 77,350 1,185 922 1,250 1,052 80,300 80,350 1,246 983 1,311 1,113 83,300 83,350 1,307 1,045 1,372 1,174
77,350 77,400 1,186 923 1,251 1,053 80,350 80,400 1,247 984 1,312 1,114 83,350 83,400 1,308 1,046 1,373 1,175
77,400 77,450 1,187 924 1,252 1,054 80,400 80,450 1,248 985 1,313 1,115 83,400 83,450 1,309 1,047 1,374 1,176
77,450 77,500 1,188 925 1,253 1,055 80,450 80,500 1,249 987 1,314 1,116 83,450 83,500 1,310 1,048 1,375 1,177
77,500 77,550 1,189 926 1,254 1,056 80,500 80,550 1,250 988 1,315 1,117 83,500 83,550 1,311 1,049 1,376 1,178
77,550 77,600 1,190 927 1,255 1,057 80,550 80,600 1,251 989 1,316 1,118 83,550 83,600 1,312 1,050 1,377 1,179
77,600 77,650 1,191 928 1,256 1,058 80,600 80,650 1,252 990 1,317 1,119 83,600 83,650 1,313 1,051 1,378 1,180
77,650 77,700 1,192 929 1,257 1,059 80,650 80,700 1,253 991 1,318 1,120 83,650 83,700 1,314 1,052 1,379 1,182
77,700 77,750 1,193 930 1,258 1,060 80,700 80,750 1,254 992 1,319 1,121 83,700 83,750 1,315 1,053 1,380 1,183
77,750 77,800 1,194 931 1,259 1,061 80,750 80,800 1,255 993 1,320 1,122 83,750 83,800 1,316 1,054 1,381 1,184
77,800 77,850 1,195 932 1,260 1,062 80,800 80,850 1,256 994 1,321 1,123 83,800 83,850 1,317 1,055 1,382 1,185
77,850 77,900 1,196 933 1,261 1,063 80,850 80,900 1,257 995 1,322 1,124 83,850 83,900 1,318 1,056 1,383 1,186
77,900 77,950 1,197 934 1,262 1,064 80,900 80,950 1,258 996 1,323 1,125 83,900 83,950 1,319 1,057 1,384 1,187
77,950 78,000 1,198 936 1,263 1,065 80,950 81,000 1,259 997 1,324 1,126 83,950 84,000 1,320 1,058 1,386 1,188
78,000 81,000 84,000
78,000 78,050 1,199 937 1,264 1,066 81,000 81,050 1,260 998 1,325 1,127 84,000 84,050 1,321 1,059 1,387 1,189
78,050 78,100 1,200 938 1,265 1,067 81,050 81,100 1,261 999 1,326 1,128 84,050 84,100 1,322 1,060 1,388 1,190
78,100 78,150 1,201 939 1,266 1,068 81,100 81,150 1,262 1,000 1,327 1,129 84,100 84,150 1,323 1,061 1,389 1,191
78,150 78,200 1,202 940 1,267 1,069 81,150 81,200 1,263 1,001 1,328 1,131 84,150 84,200 1,324 1,062 1,390 1,192
78,200 78,250 1,203 941 1,268 1,070 81,200 81,250 1,264 1,002 1,329 1,132 84,200 84,250 1,326 1,063 1,391 1,193
78,250 78,300 1,204 942 1,269 1,071 81,250 81,300 1,265 1,003 1,330 1,133 84,250 84,300 1,327 1,064 1,392 1,194
78,300 78,350 1,205 943 1,270 1,072 81,300 81,350 1,266 1,004 1,331 1,134 84,300 84,350 1,328 1,065 1,393 1,195
78,350 78,400 1,206 944 1,271 1,073 81,350 81,400 1,267 1,005 1,332 1,135 84,350 84,400 1,329 1,066 1,394 1,196
78,400 78,450 1,207 945 1,272 1,074 81,400 81,450 1,268 1,006 1,333 1,136 84,400 84,450 1,330 1,067 1,395 1,197
78,450 78,500 1,208 946 1,273 1,075 81,450 81,500 1,269 1,007 1,335 1,137 84,450 84,500 1,331 1,068 1,396 1,198
78,500 78,550 1,209 947 1,274 1,076 81,500 81,550 1,270 1,008 1,336 1,138 84,500 84,550 1,332 1,069 1,397 1,199
78,550 78,600 1,210 948 1,275 1,077 81,550 81,600 1,271 1,009 1,337 1,139 84,550 84,600 1,333 1,070 1,399 1,200
78,600 78,650 1,211 949 1,276 1,078 81,600 81,650 1,272 1,010 1,338 1,140 84,600 84,650 1,334 1,071 1,400 1,201
78,650 78,700 1,212 950 1,277 1,080 81,650 81,700 1,273 1,011 1,339 1,141 84,650 84,700 1,335 1,072 1,401 1,202
78,700 78,750 1,213 951 1,278 1,081 81,700 81,750 1,275 1,012 1,340 1,142 84,700 84,750 1,336 1,073 1,402 1,203
78,750 78,800 1,214 952 1,279 1,082 81,750 81,800 1,276 1,013 1,341 1,143 84,750 84,800 1,337 1,074 1,403 1,204
78,800 78,850 1,215 953 1,280 1,083 81,800 81,850 1,277 1,014 1,342 1,144 84,800 84,850 1,338 1,075 1,404 1,205
78,850 78,900 1,216 954 1,281 1,084 81,850 81,900 1,278 1,015 1,343 1,145 84,850 84,900 1,339 1,076 1,405 1,206
78,900 78,950 1,217 955 1,282 1,085 81,900 81,950 1,279 1,016 1,344 1,146 84,900 84,950 1,340 1,077 1,406 1,207
78,950 79,000 1,218 956 1,284 1,086 81,950 82,000 1,280 1,017 1,345 1,147 84,950 85,000 1,341 1,078 1,408 1,208
79,000 82,000 85,000
79,000 79,050 1,219 957 1,285 1,087 82,000 82,050 1,281 1,018 1,346 1,148 85,000 85,050 1,342 1,079 1,409 1,209
79,050 79,100 1,220 958 1,286 1,088 82,050 82,100 1,282 1,019 1,347 1,149 85,050 85,100 1,343 1,080 1,410 1,210
79,100 79,150 1,221 959 1,287 1,089 82,100 82,150 1,283 1,020 1,348 1,150 85,100 85,150 1,344 1,081 1,411 1,211
79,150 79,200 1,222 960 1,288 1,090 82,150 82,200 1,284 1,021 1,349 1,151 85,150 85,200 1,345 1,082 1,412 1,212
79,200 79,250 1,224 961 1,289 1,091 82,200 82,250 1,285 1,022 1,350 1,152 85,200 85,250 1,346 1,083 1,413 1,213
79,250 79,300 1,225 962 1,290 1,092 82,250 82,300 1,286 1,023 1,351 1,153 85,250 85,300 1,347 1,084 1,414 1,214
79,300 79,350 1,226 963 1,291 1,093 82,300 82,350 1,287 1,024 1,352 1,154 85,300 85,350 1,348 1,085 1,416 1,215
79,350 79,400 1,227 964 1,292 1,094 82,350 82,400 1,288 1,025 1,353 1,155 85,350 85,400 1,349 1,086 1,417 1,216
79,400 79,450 1,228 965 1,293 1,095 82,400 82,450 1,289 1,026 1,354 1,156 85,400 85,450 1,350 1,087 1,418 1,217
79,450 79,500 1,229 966 1,294 1,096 82,450 82,500 1,290 1,027 1,355 1,157 85,450 85,500 1,351 1,089 1,419 1,218
79,500 79,550 1,230 967 1,295 1,097 82,500 82,550 1,291 1,028 1,356 1,158 85,500 85,550 1,352 1,090 1,420 1,219
79,550 79,600 1,231 968 1,296 1,098 82,550 82,600 1,292 1,029 1,357 1,159 85,550 85,600 1,353 1,091 1,421 1,220
79,600 79,650 1,232 969 1,297 1,099 82,600 82,650 1,293 1,030 1,358 1,160 85,600 85,650 1,354 1,092 1,422 1,221
79,650 79,700 1,233 970 1,298 1,100 82,650 82,700 1,294 1,031 1,359 1,161 85,650 85,700 1,355 1,093 1,424 1,222
79,700 79,750 1,234 971 1,299 1,101 82,700 82,750 1,295 1,032 1,360 1,162 85,700 85,750 1,356 1,094 1,425 1,223
79,750 79,800 1,235 972 1,300 1,102 82,750 82,800 1,296 1,033 1,361 1,163 85,750 85,800 1,357 1,095 1,426 1,224
79,800 79,850 1,236 973 1,301 1,103 82,800 82,850 1,297 1,034 1,362 1,164 85,800 85,850 1,358 1,096 1,427 1,225
79,850 79,900 1,237 974 1,302 1,104 82,850 82,900 1,298 1,035 1,363 1,165 85,850 85,900 1,359 1,097 1,428 1,226
79,900 79,950 1,238 975 1,303 1,105 82,900 82,950 1,299 1,036 1,364 1,166 85,900 85,950 1,360 1,098 1,429 1,227
79,950 80,000 1,239 976 1,304 1,106 82,950 83,000 1,300 1,038 1,365 1,167 85,950 86,000 1,361 1,099 1,430 1,228
*If a Qualifying widow(er), use the Married filing jointly column.
|
|
30 North Dakota
2022 Tax Table—Continued
If your ND If your ND If your ND
taxable And your filing status is— taxable And your filing status is— taxable And your filing status is—
income is— income is— income is—
At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head
least less filing filing of least less filing filing of least less filing filing of
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is- Your tax is- Your tax is-
86,000 89,000 92,000
86,000 86,050 1,362 1,100 1,431 1,229 89,000 89,050 1,423 1,161 1,500 1,291 92,000 92,050 1,485 1,222 1,568 1,352
86,050 86,100 1,363 1,101 1,433 1,230 89,050 89,100 1,424 1,162 1,501 1,292 92,050 92,100 1,486 1,223 1,569 1,353
86,100 86,150 1,364 1,102 1,434 1,231 89,100 89,150 1,425 1,163 1,502 1,293 92,100 92,150 1,487 1,224 1,570 1,354
86,150 86,200 1,365 1,103 1,435 1,233 89,150 89,200 1,426 1,164 1,503 1,294 92,150 92,200 1,488 1,225 1,571 1,355
86,200 86,250 1,366 1,104 1,436 1,234 89,200 89,250 1,428 1,165 1,504 1,295 92,200 92,250 1,489 1,226 1,572 1,356
86,250 86,300 1,367 1,105 1,437 1,235 89,250 89,300 1,429 1,166 1,505 1,296 92,250 92,300 1,490 1,227 1,573 1,357
86,300 86,350 1,368 1,106 1,438 1,236 89,300 89,350 1,430 1,167 1,506 1,297 92,300 92,350 1,491 1,228 1,574 1,358
86,350 86,400 1,369 1,107 1,439 1,237 89,350 89,400 1,431 1,168 1,508 1,298 92,350 92,400 1,492 1,229 1,576 1,359
86,400 86,450 1,370 1,108 1,441 1,238 89,400 89,450 1,432 1,169 1,509 1,299 92,400 92,450 1,493 1,230 1,577 1,360
86,450 86,500 1,371 1,109 1,442 1,239 89,450 89,500 1,433 1,170 1,510 1,300 92,450 92,500 1,494 1,231 1,578 1,361
86,500 86,550 1,372 1,110 1,443 1,240 89,500 89,550 1,434 1,171 1,511 1,301 92,500 92,550 1,495 1,232 1,579 1,362
86,550 86,600 1,373 1,111 1,444 1,241 89,550 89,600 1,435 1,172 1,512 1,302 92,550 92,600 1,496 1,233 1,580 1,363
86,600 86,650 1,374 1,112 1,445 1,242 89,600 89,650 1,436 1,173 1,513 1,303 92,600 92,650 1,497 1,234 1,581 1,364
86,650 86,700 1,375 1,113 1,446 1,243 89,650 89,700 1,437 1,174 1,514 1,304 92,650 92,700 1,498 1,235 1,582 1,365
86,700 86,750 1,377 1,114 1,447 1,244 89,700 89,750 1,438 1,175 1,515 1,305 92,700 92,750 1,499 1,236 1,584 1,366
86,750 86,800 1,378 1,115 1,448 1,245 89,750 89,800 1,439 1,176 1,517 1,306 92,750 92,800 1,500 1,237 1,585 1,367
86,800 86,850 1,379 1,116 1,450 1,246 89,800 89,850 1,440 1,177 1,518 1,307 92,800 92,850 1,501 1,238 1,586 1,368
86,850 86,900 1,380 1,117 1,451 1,247 89,850 89,900 1,441 1,178 1,519 1,308 92,850 92,900 1,502 1,239 1,587 1,369
86,900 86,950 1,381 1,118 1,452 1,248 89,900 89,950 1,442 1,179 1,520 1,309 92,900 92,950 1,503 1,240 1,588 1,370
86,950 87,000 1,382 1,119 1,453 1,249 89,950 90,000 1,443 1,180 1,521 1,310 92,950 93,000 1,504 1,242 1,589 1,371
87,000 90,000 93,000
87,000 87,050 1,383 1,120 1,454 1,250 90,000 90,050 1,444 1,181 1,522 1,311 93,000 93,050 1,505 1,243 1,590 1,372
87,050 87,100 1,384 1,121 1,455 1,251 90,050 90,100 1,445 1,182 1,523 1,312 93,050 93,100 1,506 1,244 1,591 1,373
87,100 87,150 1,385 1,122 1,456 1,252 90,100 90,150 1,446 1,183 1,525 1,313 93,100 93,150 1,507 1,245 1,593 1,374
87,150 87,200 1,386 1,123 1,458 1,253 90,150 90,200 1,447 1,184 1,526 1,314 93,150 93,200 1,508 1,246 1,594 1,375
87,200 87,250 1,387 1,124 1,459 1,254 90,200 90,250 1,448 1,185 1,527 1,315 93,200 93,250 1,509 1,247 1,595 1,376
87,250 87,300 1,388 1,125 1,460 1,255 90,250 90,300 1,449 1,186 1,528 1,316 93,250 93,300 1,510 1,248 1,596 1,377
87,300 87,350 1,389 1,126 1,461 1,256 90,300 90,350 1,450 1,187 1,529 1,317 93,300 93,350 1,511 1,249 1,597 1,378
87,350 87,400 1,390 1,127 1,462 1,257 90,350 90,400 1,451 1,188 1,530 1,318 93,350 93,400 1,512 1,250 1,598 1,379
87,400 87,450 1,391 1,128 1,463 1,258 90,400 90,450 1,452 1,189 1,531 1,319 93,400 93,450 1,513 1,251 1,599 1,380
87,450 87,500 1,392 1,129 1,464 1,259 90,450 90,500 1,453 1,191 1,532 1,320 93,450 93,500 1,514 1,252 1,601 1,381
87,500 87,550 1,393 1,130 1,466 1,260 90,500 90,550 1,454 1,192 1,534 1,321 93,500 93,550 1,515 1,253 1,602 1,382
87,550 87,600 1,394 1,131 1,467 1,261 90,550 90,600 1,455 1,193 1,535 1,322 93,550 93,600 1,516 1,254 1,603 1,383
87,600 87,650 1,395 1,132 1,468 1,262 90,600 90,650 1,456 1,194 1,536 1,323 93,600 93,650 1,517 1,255 1,604 1,384
87,650 87,700 1,396 1,133 1,469 1,263 90,650 90,700 1,457 1,195 1,537 1,324 93,650 93,700 1,518 1,256 1,605 1,386
87,700 87,750 1,397 1,134 1,470 1,264 90,700 90,750 1,458 1,196 1,538 1,325 93,700 93,750 1,519 1,257 1,606 1,387
87,750 87,800 1,398 1,135 1,471 1,265 90,750 90,800 1,459 1,197 1,539 1,326 93,750 93,800 1,520 1,258 1,607 1,388
87,800 87,850 1,399 1,136 1,472 1,266 90,800 90,850 1,460 1,198 1,540 1,327 93,800 93,850 1,521 1,259 1,609 1,389
87,850 87,900 1,400 1,137 1,473 1,267 90,850 90,900 1,461 1,199 1,542 1,328 93,850 93,900 1,522 1,260 1,610 1,390
87,900 87,950 1,401 1,138 1,475 1,268 90,900 90,950 1,462 1,200 1,543 1,329 93,900 93,950 1,523 1,261 1,611 1,391
87,950 88,000 1,402 1,140 1,476 1,269 90,950 91,000 1,463 1,201 1,544 1,330 93,950 94,000 1,524 1,262 1,612 1,392
88,000 91,000 94,000
88,000 88,050 1,403 1,141 1,477 1,270 91,000 91,050 1,464 1,202 1,545 1,331 94,000 94,050 1,525 1,263 1,613 1,393
88,050 88,100 1,404 1,142 1,478 1,271 91,050 91,100 1,465 1,203 1,546 1,332 94,050 94,100 1,526 1,264 1,614 1,394
88,100 88,150 1,405 1,143 1,479 1,272 91,100 91,150 1,466 1,204 1,547 1,333 94,100 94,150 1,527 1,265 1,615 1,395
88,150 88,200 1,406 1,144 1,480 1,273 91,150 91,200 1,467 1,205 1,548 1,335 94,150 94,200 1,528 1,266 1,616 1,396
88,200 88,250 1,407 1,145 1,481 1,274 91,200 91,250 1,468 1,206 1,550 1,336 94,200 94,250 1,530 1,267 1,618 1,397
88,250 88,300 1,408 1,146 1,483 1,275 91,250 91,300 1,469 1,207 1,551 1,337 94,250 94,300 1,531 1,268 1,619 1,398
88,300 88,350 1,409 1,147 1,484 1,276 91,300 91,350 1,470 1,208 1,552 1,338 94,300 94,350 1,532 1,269 1,620 1,399
88,350 88,400 1,410 1,148 1,485 1,277 91,350 91,400 1,471 1,209 1,553 1,339 94,350 94,400 1,533 1,270 1,621 1,400
88,400 88,450 1,411 1,149 1,486 1,278 91,400 91,450 1,472 1,210 1,554 1,340 94,400 94,450 1,534 1,271 1,622 1,401
88,450 88,500 1,412 1,150 1,487 1,279 91,450 91,500 1,473 1,211 1,555 1,341 94,450 94,500 1,535 1,272 1,623 1,402
88,500 88,550 1,413 1,151 1,488 1,280 91,500 91,550 1,474 1,212 1,556 1,342 94,500 94,550 1,536 1,273 1,624 1,403
88,550 88,600 1,414 1,152 1,489 1,281 91,550 91,600 1,475 1,213 1,557 1,343 94,550 94,600 1,537 1,274 1,626 1,404
88,600 88,650 1,415 1,153 1,490 1,282 91,600 91,650 1,476 1,214 1,559 1,344 94,600 94,650 1,538 1,275 1,627 1,405
88,650 88,700 1,416 1,154 1,492 1,284 91,650 91,700 1,477 1,215 1,560 1,345 94,650 94,700 1,539 1,276 1,628 1,406
88,700 88,750 1,417 1,155 1,493 1,285 91,700 91,750 1,479 1,216 1,561 1,346 94,700 94,750 1,540 1,277 1,629 1,407
88,750 88,800 1,418 1,156 1,494 1,286 91,750 91,800 1,480 1,217 1,562 1,347 94,750 94,800 1,541 1,278 1,630 1,408
88,800 88,850 1,419 1,157 1,495 1,287 91,800 91,850 1,481 1,218 1,563 1,348 94,800 94,850 1,542 1,279 1,631 1,409
88,850 88,900 1,420 1,158 1,496 1,288 91,850 91,900 1,482 1,219 1,564 1,349 94,850 94,900 1,543 1,280 1,632 1,410
88,900 88,950 1,421 1,159 1,497 1,289 91,900 91,950 1,483 1,220 1,565 1,350 94,900 94,950 1,544 1,281 1,633 1,411
88,950 89,000 1,422 1,160 1,498 1,290 91,950 92,000 1,484 1,221 1,567 1,351 94,950 95,000 1,545 1,282 1,635 1,412
*If a Qualifying widow(er), use the Married filing jointly column.
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North Dakota 31
2022 Tax Table—Continued
If your ND If your ND
taxable And your filing status is— taxable And your filing status is—
income is— income is—
At But Single Married Married Head At But Single Married Married Head
least less filing filing of least less filing filing of
than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold
Your tax is- Your tax is-
95,000 98,000
95,000 95,050 1,546 1,283 1,636 1,413 98,000 98,050 1,607 1,345 1,704 1,474
95,050 95,100 1,547 1,284 1,637 1,414 98,050 98,100 1,608 1,346 1,705 1,475
95,100 95,150 1,548 1,285 1,638 1,415 98,100 98,150 1,609 1,347 1,706 1,476
95,150 95,200 1,549 1,286 1,639 1,416 98,150 98,200 1,610 1,348 1,707 1,477
95,200 95,250 1,550 1,287 1,640 1,417 98,200 98,250 1,611 1,349 1,708 1,478
95,250 95,300 1,551 1,288 1,641 1,418 98,250 98,300 1,612 1,350 1,710 1,479
95,300 95,350 1,552 1,289 1,643 1,419 98,300 98,350 1,613 1,351 1,711 1,480
95,350 95,400 1,553 1,290 1,644 1,420 98,350 98,400 1,614 1,352 1,712 1,481
95,400 95,450 1,554 1,291 1,645 1,421 98,400 98,450 1,615 1,353 1,713 1,482
95,450 95,500 1,555 1,293 1,646 1,422 98,450 98,500 1,616 1,354 1,714 1,483
95,500 95,550 1,556 1,294 1,647 1,423 98,500 98,550 1,617 1,355 1,715 1,484
95,550 95,600 1,557 1,295 1,648 1,424 98,550 98,600 1,618 1,356 1,716 1,485
95,600 95,650 1,558 1,296 1,649 1,425 98,600 98,650 1,619 1,357 1,717 1,486
95,650 95,700 1,559 1,297 1,651 1,426 98,650 98,700 1,620 1,358 1,719 1,488
95,700 95,750 1,560 1,298 1,652 1,427 98,700 98,750 1,621 1,359 1,720 1,489
95,750 95,800 1,561 1,299 1,653 1,428 98,750 98,800 1,622 1,360 1,721 1,490
95,800 95,850 1,562 1,300 1,654 1,429 98,800 98,850 1,623 1,361 1,722 1,491
95,850 95,900 1,563 1,301 1,655 1,430 98,850 98,900 1,624 1,362 1,723 1,492
95,900 95,950 1,564 1,302 1,656 1,431 98,900 98,950 1,625 1,363 1,724 1,493
95,950 96,000 1,565 1,303 1,657 1,432 98,950 99,000 1,626 1,364 1,725 1,494
96,000 99,000
96,000 96,050 1,566 1,304 1,658 1,433 99,000 99,050 1,627 1,365 1,727 1,495
96,050 96,100 1,567 1,305 1,660 1,434 99,050 99,100 1,628 1,366 1,728 1,496
96,100 96,150 1,568 1,306 1,661 1,435 99,100 99,150 1,629 1,367 1,729 1,497
96,150 96,200 1,569 1,307 1,662 1,437 99,150 99,200 1,630 1,368 1,730 1,498
96,200 96,250 1,570 1,308 1,663 1,438 99,200 99,250 1,632 1,369 1,731 1,499
96,250 96,300 1,571 1,309 1,664 1,439 99,250 99,300 1,633 1,370 1,732 1,500
96,300 96,350 1,572 1,310 1,665 1,440 99,300 99,350 1,634 1,371 1,733 1,501
96,350 96,400 1,573 1,311 1,666 1,441 99,350 99,400 1,635 1,372 1,735 1,502
96,400 96,450 1,574 1,312 1,668 1,442 99,400 99,450 1,636 1,373 1,736 1,503
96,450 96,500 1,575 1,313 1,669 1,443 99,450 99,500 1,637 1,374 1,737 1,504
96,500 96,550 1,576 1,314 1,670 1,444 99,500 99,550 1,638 1,375 1,738 1,505
96,550 96,600 1,577 1,315 1,671 1,445 99,550 99,600 1,639 1,376 1,739 1,506
96,600 96,650 1,578 1,316 1,672 1,446 99,600 99,650 1,640 1,377 1,740 1,507
96,650 96,700 1,579 1,317 1,673 1,447 99,650 99,700 1,641 1,378 1,741 1,508
96,700 96,750 1,581 1,318 1,674 1,448 99,700 99,750 1,642 1,379 1,742 1,509
96,750 96,800 1,582 1,319 1,675 1,449 99,750 99,800 1,643 1,380 1,744 1,510
96,800 96,850 1,583 1,320 1,677 1,450 99,800 99,850 1,644 1,381 1,745 1,511
96,850 96,900 1,584 1,321 1,678 1,451 99,850 99,900 1,645 1,382 1,746 1,512
96,900 96,950 1,585 1,322 1,679 1,452 99,900 99,950 1,646 1,383 1,747 1,513
96,950 97,000 1,586 1,323 1,680 1,453 99,950 100,000 1,647 1,384 1,748 1,514
97,000
97,000 97,050 1,587 1,324 1,681 1,454
97,050 97,100 1,588 1,325 1,682 1,455
97,100 97,150 1,589 1,326 1,683 1,456
97,150 97,200 1,590 1,327 1,685 1,457
97,200 97,250 1,591 1,328 1,686 1,458
If $100,000 or
97,250 97,300 1,592 1,329 1,687 1,459
97,300 97,350 1,593 1,330 1,688 1,460 over —
97,350 97,400 1,594 1,331 1,689 1,461 use the
97,400 97,450 1,595 1,332 1,690 1,462 Tax Rate
97,450 97,500 1,596 1,333 1,691 1,463
97,500 97,550 1,597 1,334 1,693 1,464 Schedules
97,550 97,600 1,598 1,335 1,694 1,465 on page 32
97,600 97,650 1,599 1,336 1,695 1,466
97,650 97,700 1,600 1,337 1,696 1,467
97,700 97,750 1,601 1,338 1,697 1,468
97,750 97,800 1,602 1,339 1,698 1,469
97,800 97,850 1,603 1,340 1,699 1,470
97,850 97,900 1,604 1,341 1,700 1,471
97,900 97,950 1,605 1,342 1,702 1,472
97,950 98,000 1,606 1,344 1,703 1,473
*If a Qualifying widow(er), use the Married filing jointly column.
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32 North Dakota
2022 Forms ND-1 and ND-EZ Tax Rate Schedules
If your North Dakota taxable income is $100,000 or more, use the tax rate
schedule below for your filing status to calculate your tax.
Single
If North Dakota
Taxable Income Is:
Over But Not Over Your Tax Is:
$ 0 $ 41,775 .................................. 1.10% of North Dakota Taxable Income
41,775 101,050 .......... $ 459.53 + 2.04% of amount over $ 41,775
101,050 210,825 .......... 1,668.74 + 2.27% of amount over 101,050
210,825 458,350 .......... 4,160.63 + 2.64% of amount over 210,825
458,350 ................................ 10,695.29 + 2.90% of amount over 458,350
Married Filing Joint and Qualifying Widow(er)
If North Dakota
Taxable Income Is:
Over But Not Over Your Tax Is:
$ 0 $ 69,700 .................................... 1.10% of North Dakota Taxable Income
69,700 168,450 .......... $ 766.70 + 2.04% of amount over $ 69,700
168,450 256,650 .......... 2,781.20 + 2.27% of amount over 168,450
256,650 458,350 .......... 4,783.34 + 2.64% of amount over 256,650
458,350 ................................ 10,108.22 + 2.90% of amount over 458,350
Married Filing Separately
If North Dakota
Taxable Income Is:
Over But Not Over Your Tax Is:
$ 0 $ 34,850 .................................... 1.10% of North Dakota taxable income
34,850 84,225 .......... $ 383.35 + 2.04% of amount over $ 34,850
84,225 128,325 .......... 1,390.60 + 2.27% of amount over 84,225
128,325 229,175 .......... 2,391.67 + 2.64% of amount over 128,325
229,175 ................................ 5,054.11 + 2.90% of amount over 229,175
Head of Household
If North Dakota
Taxable Income Is:
Over But Not Over Your Tax Is:
$ 0 $ 55,900 .................................... 1.10% of North Dakota taxable income
55,900 144,400 .......... $ 614.90 + 2.04% of amount over $ 55,900
144,400 233,750 .......... 2,420.30 + 2.27% of amount over 144,400
233,750 458,350 .......... 4,448.55 + 2.64% of amount over 233,750
458,350 ................................ 10,377.99 + 2.90% of amount over 458,350
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How to assemble your return and avoid the most common filing
problems...
If filing Form ND-EZ, assemble your documents 2 main reasons returns are
in the following order: sent back to taxpayers—
• Reason 1: Return is not signed.
1. Form ND-EZ
2. All Form W-2s, and any Form 1099 and North • Reason 2: Copy of federal return is not
Dakota Schedule K-1 showing North Dakota enclosed.
income tax withheld
The return is incomplete if unsigned or
3. Copy of federal income tax return
missing a copy of the federal return and will
Leave documents loose in envelope; do not staple them. be sent back to you. This could result in late
filing or payment charges.
If filing Form ND-1, assemble your documents
in the following order: Before sealing the envelope,
have you done the following:
1. Form ND-1 8. All Form W-2s, and any
2. Schedule ND-1NR Form 1099 and North Dakota • Signed the return
3. Schedule ND-1FA Schedule K-1 showing North
• Enclosed complete copy of federal return
4. Schedule ND-1CR Dakota income tax withheld
5. Schedule ND-1SA 9. Copy of federal income tax • Made a copy for your records
6. Schedule ND-1TC return
• Enclosed your check or money order
7. All other required North 10. Supporting schedules required
payable to “North Dakota State Tax
Dakota schedules and forms in instructions
Commissioner” along with a Form ND-1PRV
Leave documents loose in envelope; do not staple them.
• Affixed adequate postage to envelope
Need help with your federal return? The following information is provided as a
convenience should you have any federal income tax questions.
IRS internet (online) services IRS tax service
Service is available by appointment
Go to IRS’s website at www.irs.gov to obtain tax forms and only. Call 1-844-545-5640 to schedule
publications, check the latest tax news, and access online tools that help an appointment. In North Dakota,
you check on your refund or find answers to your federal tax questions. IRS tax services are available
Download the free IRS2Go app from iTunes or Google Play to: Monday through Friday, 8:30 a.m. to
4:30 p.m., at the following locations:
Check status of federal tax Subscribe to filing season
refund updates or daily tax tips Bismarck
4503 N. Coleman Street
Request transcript of tax return Follow IRS on Twitter Suite 101
or account information updates or daily tax tips
Find an IRS VITA or TCE Watch helpful videos on Fargo
volunteer help site YouTube Federal Building
657 2nd Avenue N.
Get up-to-date IRS news Sign up for email updates
Contact IRS. Grand Forks
Federal Building
IRS telephone assistance 102 N. 4th Street
Federal tax questions ............................................ 1-800-829-1040
Minot
TTY/TDD for speech or hearing impaired persons ...... 1-800-829-4059 Federal Building
Location of nearest VITA or TCE volunteer help site ... 1-800-906-9887 Suite 101
100 1st Street SW
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Do you need any forms? Need assistance?
Download and print the forms you need from our website Website—tax.nd.gov
at—www.tax.nd.gov
Email—Send your questions to individualtax@nd.gov
Or use this form to order any forms you need. Fill in the
circle for each form that you want. You will receive two Call
copies of each item you order. Monday – Friday, 8 a.m. to 5 p.m. (Central Time)
Toll free (in North Dakota): 1-877-328-7088
Form ND-EZ, Individual income tax form (Short
In the Bismarck–Mandan area, or from outside North
form)
Dakota:
Form ND-1, Individual income tax form (Long form)
For questions: 701-328-1247
Schedule ND-1CR, Credit for income tax paid to For forms: 701-328-1243
another state or local jurisdiction
Schedule ND-1FA, Tax under 3-year averaging If speech or hearing impaired, call Relay North Dakota at
method for elected farm income 1-800-366-6888 (and ask for 1-877-328-7088)
Schedule ND-1NR, Tax calculation for nonresidents Mail
and part-year residents Individual Income Tax Section
Schedule ND-1SA, Statutory adjustments Office of State Tax Commissioner
Schedule ND-1TC, Tax credits 600 E. Boulevard Ave. Dept. 127
Bismarck, ND 58505-0599
Schedule ND-1FC, Family member care tax credit
Schedule ND-1PG, Planned gift tax credit Fax—Fax us at 1-701-328-1942
Schedule ND-1QEC, Qualified endowment fund tax Walk-in or appointment service
credit Walk-in or appointment service is available Monday
Schedule ND-1PSC, Nonprofit private school tax through Friday, from 8:00 a.m. to 5:00 p.m., in our
Bismarck office located in the State Capitol Building, 8th
credits for individuals
floor, at 600 E. Boulevard Avenue. To assure availability
Schedule RZ, Renaissance zone income exemption and promptness of service, call in advance to make an
and tax credits appointment.
Schedule ME, Credit for wages paid to mobilized
employee Check refund status
Form ND-1EXT, Individual extension payment
To check the status of your refund, go to
Form ND-1PRV, Paper return payment voucher www.tax.nd.gov and select “Refund?”
Schedule ND-1UT, Underpayment or late payment of
estimated tax If you direct deposit your refund, first check with your
bank to see if it has been deposited into your account.
Form 101, Extension of time to file a North Dakota Refunds on electronically filed returns are generally
tax return issued within 7 business days or can take up to 6 weeks
2023 Form ND-1ES, Estimated income tax— to process on paper returns.
individuals
One time (use tax) remittance form [For Request copy of return
individuals who buy goods from out-of-state retailers
and pay less sales tax than North Dakota charges] To obtain a copy of your North Dakota individual income
tax return, go to www.tax.nd.gov and select “I Am
Claim for refund - Local sales and use tax paid . . .” at top of page. On the drop-down menu, select
beyond maximum tax [For individuals who paid “Individual.” Then select “Need A Copy Of A Return.”
local sales or use tax in excess of the maximum due]
Or submit a written request by mail or fax containing the
following:
Complete and mail to:
Attn: 2022 Forms Order • Your name and current address
ND Office of State Tax Commissioner • Your social security number
600 E. Boulevard Ave. Dept. 127 • Tax year
Bismarck, ND 58505-0599
• Description of information requested
• Your signature
• Daytime telephone number
Name
Address
City State ZIP code
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