North Dakota Individual Income Tax Return

Individual Income Tax Return
Form ND-1 - Individual Income Tax Return (2023)
INDIVIDUAL INCOME TAX RETURN

Form ND-1

OFFICE OF STATE TAX COMMISSIONER

2023

SFN 28702 (12-2023)



If a fiscal year filer, enter
fiscal year end: (See instructions)

/

/

Name (First, MI, Last Name)

Deceased

Date Of Death

Your Social Security Number

If Joint Return, Spouse's Name (First, MI, Last Name)

Deceased

Date Of Death

Spouse's Social Security Number

Apt Number

Current Mailing Address
State

City

A. Filing status used
on federal return:
(Fill in only one)

ZIP Code

1. Single

4. Head of household

2. Married filing jointly

5. Qualifying surviving
spouse

3. Married filing separately

B. School district code:
(See instructions)

C. Income source code:
(See instructions)

1. a. Federal adjusted gross income from Form 1040 or 1040-SR, line 11.
If zero, enter zero
b. Federal taxable income from Form 1040 or 1040-SR, line 15.
If zero, see instructions

D. Fill in if applicable:
(See instructions)

Amended: General
Amended: Federal NOL

E. Fill in if applicable: (See instr.)

State

F. MN/MT Reciprocity
(See instructions)

Attach a copy of your entire 2023 federal
income tax return
Attach W-2s, 1099s, and/or ND Sch. K-1s
showing ND income tax withholding

(SX) 1a

(SS) 1b

Additions
2. Planned gift or endowment tax credit adjustment to income

(NK) 2

3.

(AV) 3

Total other additions. (Attach Schedule ND-1SA)

4. a. Total additions. Add lines 2 and 3

4a

b. Add lines 1b and 4a

4b

Subtractions
5. Interest from U.S. obligations

(SN) 5

6. Net long-term capital gain exclusion
(From worksheet in instructions)

(NC) 6

7. Exempt income of an eligible Native American

(S4) 7

8. Benefits received from U.S. Railroad Retirement Board

(S5) 8

9. Licensed peace officer retirement benefits exclusion
(Attachment required - see instructions)

(AW) 9

10. Military pay exclusion (Attach W-2)

(AX) 10

11. Nonresident only: Servicemembers Civil Relief Act adjustment
(Attach copy of Form W-2 showing this compensation)

(NJ) 11

12. North Dakota College SAVE account deduction

(AA) 12

13. Qualified dividend exclusion

(AO) 13

14. Military retirement benefit pay exclusion (Attach 1099-R)

(AQ) 14

15. Social security benefit exclusion (See instructions)

(AR) 15

16. Total other subtractions (Attach Schedule ND-1SA)

(AB) 16

17. Total subtractions. Add lines 5 through 16
18. North Dakota taxable income. Subtract line 17 from line 4b.
If less than zero, enter 0

Extension

17

(ND)18

2023 Form ND-1
SFN 28702 (12-2023), Page 2

19

19. Enter your North Dakota taxable income from line 18 of page 1
20.

Tax - If full-year resident, enter tax on amount on line 19 from Tax Table in instructions.
If full-year nonresident or part-year resident, enter tax from Schedule ND-1NR, line 23.
(SB) 20

All filers: If you have farm income or sold a research credit, see instructions

Other credits
21. Credit for income tax paid to another state or local jurisdiction
in that state (Attach Schedule ND-1CR)

(SD) 21

22. Marriage penalty credit for joint filers (See worksheet in instr.)

(AC) 22

23. Total other credits (Attach Schedule ND-1TC)

(AE) 23

24. Total credits. Add lines 21 through 23

24
(SE) 25

25. Net tax liability. Subtract line 24 from line 20. If less than zero, enter 0

Tax paid
26. North Dakota income tax withheld from wages and other
payments (Attach Forms W-2 and 1099, and ND Sch. K-1)

(SF) 26

27. Estimated tax paid on 2023 Forms ND-1ES and ND-1EXT
plus an overpayment, if any, applied from your 2022 return

(S&) 27
(AJ) 28

28. Total payments. Add lines 26 and 27

Refund
29. Overpayment - If line 28 is MORE than line 25, subtract line 25 from line 28;
otherwise, go to line 33. If less than $5.00, enter 0

(SG) 29

30. Amount of line 29 that you want applied to your 2024 estimated tax

(SQ) 30

31. Voluntary contribution(s): Veterans' Postwar Trust Fund (AS)
Watchable Wildlife Fund (SP)

Enter
total

Trees For ND Trust Fund (SW)

(SR) 32

32. Refund. Subtract lines 30 and 31 from line 29. If less than $5.00, enter 0
To direct deposit your refund,
complete items a, b, and c.
(See instructions)

a. Type Of Account
Checking

31

b. Routing Number

c. Account Number

Savings

Tax Due
33. Tax due - If line 28 is LESS than line 25, subtract line 28 from line 25.
If less than $5.00, enter 0
34. Penalty (AK)

Interest (AL)

(SZ) 33

35. Voluntary contribution(s): Veterans' Postwar Trust Fund (AT)
Watchable Wildlife Fund (SU)

34

Enter total
Enter
total

Trees For ND Trust Fund (SY)

36. Balance due. Add lines 33, 34, 35, and, if applicable, line 37.
Pay to: ND State Tax Commissioner
37. Interest on underpaid estimated tax from Schedule ND-1UT

35
36

(SO) 37

Fill in the circles that apply:

1099-G consent-I agree to obtain Form 1099-G electronically at www.tax.nd.gov.

(See page 16 of instructions)

Disclosure authorization-I authorize the ND Office of State Tax Commissioner to
discuss this return with the paid preparer identified below.

I declare that this return is correct and complete to the best of my knowledge and belief. * Privacy Act - See inside front cover of booklet.
Your Signature

Date

Telephone Number

Spouse's Signature

Date

Telephone Number

Paid Preparer Signature

PTIN

Print Name Of Paid Preparer Signature

 Mail to: Office of State Tax Commissioner,
PO Box 5621, Bismarck, ND 58506-5621

This Space Is For Tax Department Use Only

Date
Telephone Number

IIT