ND-EZ: Form ND-EZ - Individual Income Tax Return (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
Form ND-EZ is North Dakota’s 2025 individual income tax return for full-year residents with no adjustments or credits. It reports federal adjusted gross income, federal taxable income, North Dakota income tax and withholding, and any refund or balance due.
Who files this form
The 2025 Form ND-EZ is for full-year North Dakota residents with no adjustments or credits. The supplied form does not state who is required to file a return.
Use the same filing status as on your federal return, and select only one status.
What you'll need
- Attach a copy of your entire 2025 federal income tax return.
- Attach Forms W-2, Forms 1099, and/or North Dakota Schedules K-1 showing North Dakota income tax withholding.
- Have your Social Security number and, for a joint return, your spouse’s Social Security number available.
- For direct deposit of a refund, provide your account type, routing number, and account number.
The form also refers to the instructions for the tax table, school district code, and income source code. Those instructions were not supplied.
How to file
Complete your identifying information, federal filing status, and tax calculation. Fill in the extension circle if you obtained an extension to file.
Sign and date the return. The form also has a spouse’s signature line for a joint return. Attach your entire 2025 federal return and the documents showing North Dakota withholding.
Mail to:
Office of State Tax Commissioner
PO Box 5621
Bismarck, ND 58506-5621
If you have a balance due, line 9 directs you to pay ND Office of State Tax Commissioner.
Common mistakes
- Do not omit the attachments: the form reminds you to attach your entire 2025 federal return and documents showing North Dakota withholding.
- Select only one federal filing status.
- If federal adjusted gross income or federal taxable income is zero, enter 0 on the corresponding line.
- On lines 4, 6, and 7, enter 0 if the calculated amount is less than $5.00.
- For direct deposit, complete all three items: account type, routing number, and account number.
Questions people ask
Which federal income amounts do I use?
Use Form 1040 or 1040-SR, line 11a, for federal adjusted gross income on ND-EZ line 1a. Use federal line 15 for taxable income on ND-EZ line 1b.
How do I find the tax for line 2?
The form directs you to use the tax table in the instructions to find the tax on the amount on line 1b. That table was not supplied.
Can I have my refund directly deposited?
Yes. Complete the account type, routing number, and account number fields. The account choices are checking or savings.
Can I make a voluntary contribution on this return?
Yes. The form lists the Veterans’ Postwar Trust Fund, Watchable Wildlife Fund, and Trees for ND Trust Fund. Contributions on line 5 reduce your refund; contributions on line 8 are added to your tax due to calculate the balance due.