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

Treaties between the U.S. and foreign countries. Unless an income tax treaty between the United States 
and a foreign country specifically exempts income from taxation by the 50 U.S. states, North Dakota does not 
recognize the provisions of the treaty, and the treaty’s provisions do not affect North Dakota’s income tax laws. 
Therefore, even if income derived from North Dakota sources is exempted from U.S. income tax, it may be 
taxable by North Dakota.

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

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

Who Must Pay North Dakota Income Tax
You will have to pay North Dakota income tax if you have to file a North Dakota income tax return and your 
total gross income from North Dakota sources is more than allowable deductions. For this purpose, allowable 
deductions do not include any deduction or exemption provided for under a treaty between the U.S. and a 
foreign country if the treaty provisions do not specifically make it applicable to the 50 U.S. states.

                                                      tax.nd.gov | individualtax@nd.gov 
                        600 E. Boulevard Ave., Dept. 127 | Bismarck, ND 58505-0599 
                                                   Phone: 701-328-1247 | TTY: 800-366-6888

Guideline - Income Taxation of Nonresident Aliens

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

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

STEP 1

Complete a U.S. Income Tax Return
In the case of a nonresident alien, some of the information needed to complete the North Dakota income tax 
return is taken from the U.S. income tax return. The proper U.S. income tax return to use is Form 1040NR. 
Whether or not you actually file a U.S. income tax return, you must obtain and complete a separate U.S. 
Form 1040NR for North Dakota income tax purposes. Complete the U.S. return according to the instructions 
provided with it; however, unless an income tax treaty between the U.S. and your country specifically applies 
a treaty provision to the 50 states of the U.S., you must disregard any instruction to the U.S. income tax return 
that refers to the treaty. Write “Pro Forma Return For ND Purposes” at the top of the completed U.S. income 
tax return and attach it to the North Dakota income tax return.

STEP 2

Complete a North Dakota Income Tax Return 
Complete the North Dakota Income Tax Return - Form ND-1 and Schedule ND-1NR. The references to 
Form 1040NR in these instructions refer to the form you completed in Step 1 above.
 a.  Complete the top portion of page 1 of Form ND-1 (through item C) according to the instructions 
      on page 11 of the Form ND-1 instruction booklet. Note: If you have an ITIN (individual taxpayer 
      identification number) instead of a social security number, enter the ITIN in the spaces for the social 
      security number.
 b.  On line 1a, enter the amount from Form 1040NR, line 11.
 c.  On line 1b, enter the amount from Form 1040NR, line 15.
 d.  Complete lines 2 through 5 and 7 through 17 according to the instructions in the Form ND-1 instruction 
      booklet (usually, these lines will not apply).
 e.  To calculate the amount of tax to enter on line 20, complete Schedule ND-1NR. Disregard the 
      references to Form 1040 contained in Schedule ND-1NR. Instead, enter the amounts from 
      Form 1040NR on the applicable lines of Schedule ND-1NR, Column A. (Enter scholarship and 
      fellowship grant income on line 8, and a scholarship and fellowship exclusion on line 10C.) Then, 
      complete Column B according to the instructions to Schedule ND-1NR. Complete the remaining lines 
      on Schedule ND-1NR as instructed on the form.
 f.  Complete the remaining lines on Form ND-1 as instructed on the form or in the Form ND-1 instruction 
      booklet.

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Guideline - Income Taxation of Nonresident Aliens

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

Sign and date your North Dakota income tax return, Form ND-1 on page 2 and mail with a complete copy of 
your federal income tax return and a copy of any withholding documents reflecting your claimed North Dakota 
income tax withholding to the following address:
 Office of State Tax Commissioner
  600 E. Boulevard Ave., Dept. 127
  Bismarck, ND 58506-5621

Need Help?
Phone:       Questions: 701-328-1260
             Forms requests: 701-328-1243
             Fax: 701-328-1942
             Speech/hearing impaired — call us through Relay North Dakota at 1-800-366-6888
Email:       individualtax@nd.gov
Website:     tax.nd.gov
Write:       Office of State Tax Commissioner, 600 E. Boulevard Ave., Dept. 127,
             Bismarck, ND 58506-5621

28237
(Revised February 2022)

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