ND-1: Form ND-1 - Individual Income Tax Return (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
Form ND-1 is North Dakota’s individual income tax return for 2025. It reports federal income, state additions and subtractions, tax credits, withholding, and estimated tax payments to calculate your refund or balance due.
What you'll need
Attach these documents to your 2025 Form ND-1:
- A copy of your entire 2025 federal income tax return.
- Forms W-2, 1099, and/or North Dakota Schedules K-1 showing North Dakota income tax withholding.
Additional attachments depend on the entries you make:
- Schedule ND-1SA: Other additions on line 3 or other subtractions on line 16.
- Form W-2: The nonresident Servicemembers Civil Relief Act adjustment on line 10 or military pay exclusion on line 11.
- Form 1099-R: Military retirement benefit exclusion on line 14.
- Schedule ND-1CR: Credit for income tax paid to another state or a local jurisdiction in that state on line 21.
- Schedule ND-1TC: Other credits on line 23.
The form also refers to Schedule ND-1NR for full-year nonresidents and part-year residents, and Schedule ND-1UT for interest on underpaid estimated tax. Line 27 asks for estimated tax paid on 2025 Forms ND-1ES and ND-1EXT, plus any overpayment applied from your 2024 return.
How to file
Complete Form ND-1 and include the required attachments. The form provides signature, date, and telephone number fields for you and your spouse, plus a paid preparer section.
Mail the return 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 Office of State Tax Commissioner.
Common mistakes
- Selecting more than one filing status: Use the filing status from your federal return and fill in only one choice.
- Leaving out attachments: Attach your entire 2025 federal return and the documents showing North Dakota withholding, along with any other attachments required for your entries.
- Entering negative amounts where zero is required: If North Dakota taxable income on line 18 or net tax liability on line 25 is less than zero, enter 0.
- Missing the small-amount rule: Enter 0 if the overpayment on line 29, refund on line 32, or tax due on line 33 is less than $5.00.
- Leaving direct deposit details incomplete: Complete all three items: account type, routing number, and account number.
- Overlooking special instructions: The form tells all filers with farm income or a research credit sale to see the instructions.
Questions people ask
How do I find the tax to enter on line 20?
Full-year residents use the Tax Table in the instructions and the taxable income on line 19. Full-year nonresidents and part-year residents enter the tax from Schedule ND-1NR, line 23.
Can I have my refund directly deposited?
Yes. Complete the direct deposit fields with your account type, checking or savings, routing number, and account number.
Can I apply my overpayment to next year's estimated tax?
Yes. On line 30, enter the amount of your line 29 overpayment that you want applied to your 2026 estimated tax.
Can I allow the tax office to discuss my return with my paid preparer?
Yes. The form has a disclosure authorization circle that authorizes the North Dakota Office of State Tax Commissioner to discuss the return with the paid preparer identified on it.