Schedule ND-1NR: Schedule ND-1NR - Non-resident and Part-year Resident Schedule (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
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 portion, and is attached to Form ND-1.
Who files this form
Complete Schedule ND-1NR for tax year 2025 if you were a full-year nonresident or part-year resident of North Dakota. This schedule calculates your tax on North Dakota source income.
If you file jointly, complete the schedule if either spouse was a North Dakota nonresident for part or all of 2025.
Exception: 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, which supply the income and adjustment amounts for Column A.
- Your Form ND-1 and its instruction booklet, including the tax table used for line 22.
- Your name, Social Security number, and residency status. For a joint return, include your spouse’s information too.
- Your North Dakota residency dates if you were a part-year resident, and the name of the other state or foreign country where you were a resident.
- Income and adjustment amounts needed to identify the North Dakota portion for Column B.
If you have farm income and used federal Schedule J to calculate your federal 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, including residency dates and the other state or country where required.
- Complete Column A using the total amounts from your federal return. Complete Column B using the North Dakota portions under the schedule’s line-by-line instructions.
- Calculate North Dakota source income and the income ratio on lines 17 through 20. Round the ratio to four decimal places. Enter 1 if line 18 is more than line 19, or 0 if line 18 is zero.
- Enter the amount from Form ND-1, line 19, on schedule line 21. Use the tax table in the Form ND-1 instructions for line 22, subject to the farm-income instructions.
- Multiply line 22 by the ratio on line 20. Enter the result on schedule line 23 and on Form ND-1, page 2, line 20.
Common mistakes
- Including exempt income in Column B. If North Dakota income was reported as exempt on the Form ND-1 or Schedule ND-1SA lines listed in the schedule’s instructions, enter only the taxable portion in Column B.
- Including U.S. obligation interest on line 2, Column B. The instructions say not to include it.
- Including certain income 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 when attributable to a move into or within North Dakota.
- 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, the requirement applies 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 shows total amounts from your federal return. Column B shows the portion reportable to North Dakota, following the instructions for each line.
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, interstate commerce, and mobile workforce income.
What if I lived in a foreign country rather than another state?
Enter the country’s name in place of the other state’s name.
Where does the final tax amount go?
Transfer the amount on Schedule ND-1NR, line 23, to Form ND-1, page 2, line 20. Attach the schedule to Form ND-1.