2025 North Dakota Individual Income Tax Instructions - Form ND-EZ - Form ND-1

Sep 19, 2026

2025 North Dakota individual income tax instructions guide filers through preparing and submitting Form ND-EZ and Form ND-1. The booklet covers e-filing and direct deposit options, key changes for 2025, and general requirements such as who must file, which form to use, reciprocity, filing deadlines, extensions, and penalties. It also explains refund-related topics including local sales tax refunds and use tax obligations, along with Privacy Act notification and guidance for assembling a North Dakota return.

LanguageEnglish

CategoryGeneral

FormatPDF

Pages31

Reading Time11 min

AccessFree to download

Electronic filing and direct deposit options

Changes for 2025

General instructions for all filers

Steps to completing your return

Who must file a return

Which form to use

Reciprocity

When and where to file

Extension of time to file

Penalty and interest

Federal income tax return

Changing your return

Estimated tax requirement (for 2026)

How to file a return for a deceased taxpayer

Disclosure notification

Instructions for Form ND-EZ

Direct deposit of refund

Balance due (payment options)

Before you file—tips for trouble-free filing

Instructions for Form ND-1

Direct deposit of refund

Balance due (payment options)

Before you file—tips for trouble-free filing

List of school district codes

2025 Tax Table

How to assemble your North Dakota return

Forms or assistance

Check the status of your refund

Request a copy of your return or other information

2025 North Dakota INDIVIDUAL INCOME TAX INSTRUCTIONS Form ND-EZ Form ND-1 [tax.nd.gov](tax.nd.gov) [individualtax@nd.gov](individualtax@nd.gov) Contents Refund of local sales tax ..................................Current page Use tax requirement .........................................Current page Privacy Act information .....................................Current page Electronic filing and direct deposit options ..........................1 Changes for 2025 ................................................................2 General instructions for all filers Steps to completing your return ......................................4 Who must file a return .....................................................4 Which form to use ...........................................................6 Reciprocity ......................................................................6 When and where to file ...................................................7 Extension of time to file ...................................................7 Penalty and interest ........................................................7 Federal income tax return ...............................................7 Changing your return ......................................................7 Estimated tax requirement (for 2026) ..............................8 How to file a return for a deceased taxpayer ..................8 Disclosure notification .....................................................8 Instructions for Form ND-EZ................................................9 Direct deposit of refund ...................................................9 Balance due (payment options) ....................................10 Before you file—tips for trouble-free filing .....................10 Instructions for Form ND-1 ................................................ 11 Direct deposit of refund .................................................15 Balance due (payment options) ....................................16 Before you file—tips for trouble-free filing .....................16 List of school district codes................................................19 2025 Tax Table ..................................................................20 How to assemble your North Dakota return ......................28 Forms or assistance ..........................................................29 Check the status of your refund.........................................29 Request a copy of your return or other information .......................................................29 If you need a form or document mentioned in this booklet, you may obtain it from our website at [tax.nd.gov](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 [tax.nd.gov/LocalTaxRefund](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, yo

FAQs

What refund option is available for excess local sales tax in 2025?

If local sales tax is paid above the jurisdiction’s maximum, you may apply to the Office of State Tax Commissioner for a refund of the excess. The application is submitted through the North Dakota Taxpayer Access Point (ND TAP).

Do I have to pay North Dakota use tax, and when is it required?

Use tax may apply when goods are purchased outside North Dakota and used or consumed in North Dakota without paying North Dakota sales tax. You generally owe the full use tax, or the difference if another state’s sales tax was paid.

How does the IRS Federal/State Modernized E-file program affect filing in North Dakota?

North Dakota participates in the IRS Federal/State Modernized E-file program, allowing you to file and pay both your federal and North Dakota income tax returns at the same time.

What does the Privacy Act notification require regarding the social security number?

Disclosure of the individual’s social security number is required under specified North Dakota code sections for tax reporting, identification, and administration. Disclosure is mandatory, and failure to provide it may delay or prevent processing.

Sep 19, 2026

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