ND-1: Form ND-1 - Individual Income Tax Return (2024)
North Dakota · ND Tax Commissioner · Used for tax years 2024
Form ND-1 is North Dakota’s 2024 Individual Income Tax Return. It reports income, additions and subtractions, taxable income, credits, and tax payments to calculate a refund or balance due.
What you'll need
- Attach a copy of your entire 2024 federal income tax return. Form ND-1 uses adjusted gross income from Form 1040 or 1040-SR, line 11, and taxable income from line 15.
- Attach Forms W-2, 1099, and/or North Dakota Schedules K-1 showing North Dakota income tax withholding.
- If reporting other additions or subtractions, attach Schedule ND-1SA.
- If claiming the Servicemembers Civil Relief Act adjustment or military pay exclusion, attach Form W-2.
- If claiming the military retirement benefit exclusion, attach Form 1099-R.
- If claiming a credit for income tax paid to another state or a local jurisdiction in that state, attach Schedule ND-1CR.
- If claiming other credits on line 23, attach Schedule ND-1TC.
Full-year nonresidents and part-year residents use Schedule ND-1NR to determine the tax entered on line 20. Schedule ND-1UT supplies the interest on underpaid estimated tax reported on line 37.
How to file
Complete the identification information and select the filing status used on your federal return. Enter your federal income amounts, additions, subtractions, credits, and payments on the applicable lines.
Sign and date the return. The form also provides a spouse's signature line for a joint return. Include the required attachments.
Mail to:
Office of State Tax Commissioner
PO Box 5621
Bismarck, ND 58506-5621
If you have a balance due, the form says to make payment to ND State Tax Commissioner.
Common mistakes
- Selecting more than one filing status: The form says to fill in only one, using the status on your federal return.
- Leaving out attachments: Include your entire 2024 federal return and the withholding documents and schedules required for the lines you complete.
- Entering a negative amount where zero is required: Lines 18 and 25 say to enter 0 if the result is less than zero.
- Overlooking the small-amount rules: Lines 29, 32, and 33 say to enter 0 if the amount is less than $5.00.
- Leaving direct deposit information incomplete: To request direct deposit, complete all three items: account type, routing number, and account number.
- Skipping special instructions: The form directs filers with farm income or a research credit sale to see the instructions.
Questions people ask
Which federal income amounts go on Form ND-1?
Enter federal adjusted gross income from Form 1040 or 1040-SR, line 11, on ND-1 line 1a. Enter federal taxable income from federal line 15 on ND-1 line 1b. If adjusted gross income is zero, enter zero. If federal taxable income is zero, the form directs you to the instructions.
How do residents and nonresidents determine the tax on line 20?
Full-year residents use the Tax Table in the instructions with the taxable income on line 19. Full-year nonresidents and part-year residents enter the tax from Schedule ND-1NR, line 23.
Can I apply an overpayment to next year's estimated tax?
Yes. On the 2024 return, line 30 lets you apply part or all of the overpayment on line 29 to your 2025 estimated tax.
Can I have my refund deposited directly into my bank account?
Yes. Complete the account type, routing number, and account number fields. The account type options are checking and savings.
Where do I report estimated tax payments?
Line 27 includes estimated tax paid on 2024 Forms ND-1ES and ND-1EXT, plus any overpayment from your 2023 return applied to 2024.