Schedule ND-1NR - 2025 - TAX CALCULATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

Sep 19, 2026

Schedule ND-1NR (2025) is used to calculate North Dakota tax for full-year nonresidents and part-year residents. It requires the filer’s name, Social Security number, residency status, and dates for part-year residence, plus spouse details for joint returns. The schedule determines North Dakota source income by allocating items from the federal return into Column A and a North Dakota portion in Column B, then computes tax using ND-1 line references and a tax table, including specific rules for excluded wages under reciprocity, armed forces, and interstate commerce.

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CategoryForms

FormatPDF

Pages3

Reading Time1 min

AccessFree to download

Who must complete

How to complete

Column A instructions

Column B instructions

Line 1, Column B

TAX CALCULATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS OFFICE OF STATE TAX COMMISSIONERSFN 28724 (12-2025) Schedule ND-1NR 2025 Attach to Form ND-1 | Your Name | Your Social Security Number | If Joint Return, Spouse's Name | Spouse's Social Security Number | | --- | --- | --- | --- | | Your residency status (Check one)
1. Full-Year Resident
2. Full-Year Nonresident ~~ ~~ Name of other state
3. Part-Year Resident ~~ ~~ Time period in North Dakota:
a. From To
(mm/dd/yyyy) (mm/dd/yyyy)
b. Name of other state: | | If joint return, spouse's residency status
1. Full-Year Resident
2. Full-Year Nonresident ~~ ~~ Name of other state
3. Part-Year Resident ~~ ~~ Time period in North Dakota:
a. From To
(mm/dd/yyyy) (mm/dd/yyyy)
b. Name of other state: | | Calculation of North Dakota source income Column A Total From Federal Return Column B North Dakota Portion 1. Wages, salaries, tips, etc. (from Form 1040 or 1040-SR, line 1z) 1 1 2. Taxable interest and dividend income (from Form 1040 or 1040-SR, lines 2b and 3b) 2 2 3. Business income or loss (from Form 1040 or 1040-SR, Schedule 1, line 3) 3 3 4. Ordinary and capital gains and losses (from Form 1040 or 1040-SR, line 7a and Schedule 1, line 4) 4 4 ~~ ~~ 5. IRAs, pensions, and annuities (from Form 1040 or 1040-SR, lines 4b and 5b) 5 5 6. Rental real estate, royalties, partnerships, S corporations, trusts, etc .(from Form 1040 or 1040-SR, Schedule 1, line 5) 6 6 7. Farm income or loss (from Form 1040 or 1040-SR, Schedule 1, line 6) 7 7 8. Other income (from Form 1040 or 1040-SR, line 6b, and Schedule 1, lines 1, 2a, 7, 8a through 8v, and 8z) 8 ~~ ~~ 8 9. Total income. Add lines 1 through 8 9 9 10. Student loan interest (from Form 1040 or 1040-SR, Schedule 1, line 21) 10 10 11. Moving expenses for Armed Forces (from Form 1040 or 1040-SR, Schedule 1, line 14) 11 11 ~~ ~~ 12. Self-employed deductions (from Form 1040 or 1040-SR, Schedule 1, lines 15, 16 and 17) 12 ~~ ~~ 12 ~~ ~~ 13. IRA deduction (from Form 1040 or 1040-SR, Schedule 1, line 20) 13 13 14. Other (from Form 1040 or 1040-SR, Schedule 1, lines 11, 12, 13, 18, 19a, 23, 24a through 24k, and 24z) 14 14 15. Total adjustments. Add lines 10 through 14 15 15 16. Adjusted gross income . Line 9, Column A, less line 15, Column A 16 17. U.S. obligation interest (from Form ND-1, line 5) and SCRA adjustment (from Form ND-1, line 10) 17 18. North Dakota source income. Line 9, Column B, less line 15, Column B. If less than zero, enter 0 (N1) 18 19. Subtract line 17 from line 16, Column A. If less than zero, enter 0 (N2) 19 20. North Dakota income ratio. Divide line 18 by line 19. Round to nearest four decimal places. If line 18 is more than line 19, enter 1. If line 18 is zero, enter 0 20 Calculation of tax on North Dakota source income 21. Enter amount from Form ND-1, line 19 21 22. Enter tax for the amount on line 21 from Tax Table in Form ND-1 instructions. If you have farm income, see the instructions (N3) 22 23. Tax on North Dakota source income. Multiply line 22 by ratio on line 20. Enter the amount from this line on Form ND-1, page 2, line 20 23 Who must complete If you were a full-year nonresident ora part-year resident of North Dakota during the tax year, you must complete this schedule to calculate your tax. If married filing jointly, this applies if either spouse was a nonresident of North Dakota for part or all of the tax year. If you were a full-year resident of Minnesota or Montana, and all of your income is exempt from North Dakota tax under reciprocity, do not complete this schedule. See “Reciprocity” in the Form ND-1 instruction booklet for more information. How to complete Fill in your name, social security number, and residency status at the top of the schedule. If you were a part-year resident of North Dakota during t

FAQs

How is North Dakota source income determined on the schedule?

Column A uses totals from the federal return for lines 1 through 14, and Column B records the portion reportable to North Dakota. The schedule then computes the North Dakota source income and applies the tax calculation steps using ND-1 references and the income ratio.

Sep 19, 2026

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