ND-1 Tables: Form ND-1 Tables (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
The 2025 North Dakota Form ND-1 tax tables list income tax amounts by North Dakota taxable income and filing status. They help you find the tax using your taxable income from Form ND-1, line 19.
What you'll need
To use the 2025 tax tables, have these forms and details ready:
- Form ND-1: The table directs full-year North Dakota residents to use taxable income from line 19.
- Your filing status: This determines which column or tax rate schedule to use.
- Schedule ND-1NR, if applicable: Part-year residents and full-year nonresidents enter the table tax on line 22, then complete the nonresident computation.
Common mistakes
- Using the table for taxable income of $100,000 or more: The printed reminder says to use the Tax Rate Schedules instead.
- Choosing the wrong column as a qualifying surviving spouse: The table footnote says to use the Married filing jointly column.
Questions people ask
How do I find my tax in the 2025 table?
If you are a full-year North Dakota resident, find the row containing your taxable income from Form ND-1, line 19. Read across to your filing status column. The amount where the row and column meet is your tax. Each row includes the “At least” amount but excludes the “But less than” amount.
What if I am a part-year resident or full-year nonresident?
Find the table tax using the same process, then enter it on Schedule ND-1NR, line 22. Complete the nonresident computation to determine your total North Dakota tax liability.
Which column should a qualifying surviving spouse use?
Use the Married filing jointly column. The tax rate schedules also group Married Filing Jointly and Qualifying Surviving Spouse together.
What if my North Dakota taxable income is $100,000 or more?
Use the 2025 Tax Rate Schedule for your filing status to calculate your tax instead of using the tax table.