ND-1 Tables: Form ND-1 Tables (2024)
North Dakota · ND Tax Commissioner · Used for tax years 2024
The 2024 North Dakota ND-1 Tables list tax amounts by North Dakota taxable income range and filing status. Qualifying surviving spouses use the married filing jointly column.
Common mistakes
- Remember to use the Married filing jointly column if your filing status is Qualifying surviving spouse.
- If your 2024 North Dakota taxable income is $100,000 or more, use the tax rate schedule for your filing status to calculate your tax.
Questions people ask
How do I find my tax in the 2024 table?
Find the row that includes your North Dakota taxable income, using the “At least” and “But less than” amounts. Read across to your filing status. In the printed example, North Dakota residents filing jointly with taxable income of $92,325 use the $92,300 to less than $92,350 row. Their tax is $264.
Which column should a qualifying surviving spouse use?
Use the Married filing jointly column. The tax rate schedules also group qualifying surviving spouses with married taxpayers filing jointly.
What if my North Dakota taxable income is $100,000 or more?
Use the 2024 tax rate schedule for your filing status to calculate your tax.
What does the example say about nonresident spouses?
If either or both spouses in the printed example were part- or full-year nonresidents of North Dakota, they must enter the $264 table amount on Schedule ND-1NR, line 22, to calculate their tax.