Schedule ND-1NR: Schedule ND-1NR - Non-resident and Part-year Resident Schedule (2024)
North Dakota · ND Tax Commissioner · Used for tax years 2024
Schedule ND-1NR calculates North Dakota income tax for nonresidents and part-year residents. It reports income and adjustments from your federal return alongside the North Dakota portions, then calculates the tax on North Dakota source income. Attach it to Form ND-1.
Who files this form
Complete Schedule ND-1NR to calculate your tax if you were a full-year nonresident or part-year resident of North Dakota during 2024.
If you are married filing jointly, this applies if either spouse was a nonresident for part or all of 2024.
Do not complete this schedule if you were a full-year resident of Minnesota or Montana and all your income is exempt from North Dakota tax under reciprocity. See “Reciprocity” in the Form ND-1 instruction booklet.
What you'll need
Have these forms and details available to complete the schedule:
- Your federal Form 1040 or 1040-SR and Schedule 1 for the income and adjustment amounts requested.
- Form ND-1 and its instruction booklet, including the tax table.
- Your name, Social Security number, and residency status, plus your spouse’s details if filing jointly.
- Your dates of North Dakota residency if you were a part-year resident, and the name of the other state or foreign country where you lived.
- Income and adjustment amounts needed to separate your federal totals from the portion reportable to North Dakota.
- Schedule ND-1SA, if it contains exempt income amounts that affect Column B.
If you have farm income and used federal Schedule J to calculate your tax, see Schedule ND-1FA for an alternative tax calculation.
How to file
Attach Schedule ND-1NR to Form ND-1. The supplied text does not give a mailing address or e-filing directions.
To complete the schedule:
- Enter your identifying information and residency status. Include your North Dakota residency dates if you were a part-year resident, and the name of your other state or foreign country of residence.
- Fill in Column A, lines 1 through 14, using the total amounts from your federal return.
- Fill in Column B with the portion reportable to North Dakota, following each line’s instructions. Include only the taxable portion of amounts covered by the listed North Dakota exemptions.
- Complete the income and tax calculations on lines 15 through 23. Round the income ratio on line 20 to four decimal places. Enter 1 if line 18 exceeds line 19, or 0 if line 18 is zero.
- Enter the tax from line 23 on Form ND-1, page 2, line 20.
Common mistakes
- Including exempt income in Column B. If an amount is exempt and entered on the specified lines of Form ND-1 or Schedule ND-1SA, include only its taxable portion in Column B.
- Including U.S. obligation interest on line 2, Column B. The instructions say not to enter it there.
- Including certain benefits received while a nonresident on line 8, Column B. Do not enter state and local income tax refunds, alimony, or Social Security benefits received while a nonresident.
- Claiming moving expenses unrelated to North Dakota. Line 11, Column B, allows moving expenses only for a move into or within North Dakota.
- Entering negative amounts on lines 18 or 19. Enter 0 if either calculation is less than zero.
- Overlooking the farm-income instruction. If you have farm income and used federal Schedule J, see Schedule ND-1FA for an alternative tax calculation.
Questions people ask
Do we need this schedule if only one spouse was a nonresident?
Yes. For a joint return, complete the schedule if either spouse was a North Dakota nonresident for part or all of the tax year.
What is the difference between Columns A and B?
Column A contains the total amounts from your federal return. Column B contains the portion reportable to North Dakota under the schedule’s line-by-line instructions.
Which wages belong in Column B?
Include compensation for services performed in North Dakota while you were a nonresident, plus all compensation received while you were a North Dakota resident. The instructions list exclusions for certain nonresident compensation, including qualifying reciprocity, military, military-spouse, interstate transportation, and mobile workforce income.
How do I report taxable Social Security benefits as a part-year resident?
For line 8, Column B, multiply the gross Social Security benefits received while you were a North Dakota resident by the total taxable portion of your Social Security benefits divided by your total gross Social Security benefits.
Where does the tax calculated on this schedule go?
Enter the amount from Schedule ND-1NR, line 23, on Form ND-1, page 2, line 20. Attach the schedule to Form ND-1.