North Dakota Nonresident and Part-Year Resident Schedule

Nonresident and Part-Year Resident Schedule
Schedule ND-1NR -  Tax Calculation for Nonresidents and Part-Year Residents (2023)
TAX CALCULATION FOR NONRESIDENTS
AND PART-YEAR RESIDENTS

Schedule ND-1NR

OFFICE OF STATE TAX COMMISSIONER

2023

SFN 28724 (12-2023)

Attach to Form ND-1
Your Name

Your Social Security Number

Your residency status (Check one)
1.

Full-Year Resident

2.

Full-Year Nonresident

3.

Part-Year Resident

If Joint Return, Spouse's Name

Spouse's Social Security Number

If joint return, spouse's residency status
Name of other state

Time period in North Dakota:

a. From

1.

Full-Year Resident

2.

Full-Year Nonresident

3.

Part-Year Resident
a. From

To
(mm/dd/yyyy)

Name of other state
Time period in North Dakota:
To

(mm/dd/yyyy)

(mm/dd/yyyy)

b. Name of other state:

(mm/dd/yyyy)

b. Name of other state:

Column B
North Dakota
Portion

Column A
Total From
Federal Return

Calculation of North Dakota source income

1. Wages, salaries, tips, etc. (from Form 1040 or 1040-SR, line 1z)

1

1

2. Taxable interest and dividend income (from Form 1040 or 1040-SR,
lines 2b and 3b)

2

2

3. Business income or loss (from Form 1040 or 1040-SR, Schedule 1, line 3)

3

3

4. Ordinary and capital gains and losses (from Form 1040 or 1040-SR, line 7
and Schedule 1, line 4)

4

4

5. IRAs, pensions, and annuities (from Form 1040 or 1040-SR, lines 4b and 5b)

5

5

6. Rental real estate, royalties, partnerships, S corporations, trusts, etc.
(from Form 1040 or 1040-SR, Schedule 1, line 5)

6

6

7. Farm income or loss (from Form 1040 or 1040-SR, Schedule 1, line 6)

7

7

8. Other income (from Form 1040 or 1040-SR, line 6b, and Schedule 1,
lines 1, 2a, 7, 8a through 8u, and 8z)

8

8

9. Total income. Add lines 1 through 8

9

9

10. Student loan interest (from Form 1040 or 1040-SR, Schedule 1, line 21)

10

10

11. Moving expenses for Armed Forces (from Form 1040 or 1040-SR,
Schedule 1, line 14)

11

11

12. Self-employed deductions (from Form 1040 or 1040-SR, Schedule 1,
lines 15, 16 and 17)

12

12

13. IRA deduction (from Form 1040 or 1040-SR, Schedule 1, line 20)

13

13

14. Other (from Form 1040 or 1040-SR, Schedule 1, lines 11, 12, 13, 18,
19a, 23, 24a through 24k, and 24z)

14

14

15. Total adjustments. Add lines 10 through 14

15

15

16. Adjusted gross income. Line 9, Column A, less line 15, Column A

16

17. U.S. obligation interest (from Form ND-1, line 5) and SCRA adjustment
(from Form ND-1, line 11)

17

18. North Dakota source income. Line 9, Column B, less line 15, Column B.
If less than zero, enter 0
19. Subtract line 17 from line 16, Column A. If less than zero, enter 0

(N1) 18
(N2) 19

20. North Dakota income ratio. Divide line 18 by line 19. Round to nearest four decimal places.
If line 18 is more than line 19, enter 1. If line 18 is zero, enter 0

20

Calculation of tax on North Dakota source income
21. Enter amount from Form ND-1, line 19

21

22. Enter tax for the amount on line 21 from Tax Table in Form ND-1 instructions.
If you have farm income, see the instructions
23. Tax on North Dakota source income. Multiply line 22 by ratio on line 20. Enter the amount
from this line on Form ND-1, page 2, line 20

(N3) 22

23

2023 Schedule ND-1NR
28724 (12-2023), Page 2

Who must complete

If you were a full-year nonresident or
a part-year resident of North Dakota
during the tax year, you must complete
this schedule to calculate your tax.
If married filing jointly, this applies
if either spouse was a nonresident of
North Dakota for part or all of the tax
year. If you were a full-year resident of
Minnesota or Montana, and all of your
income is exempt from North Dakota
tax under reciprocity, do not complete
this schedule. See “Reciprocity” in the
Form ND-1 instruction booklet for more
information.

How to complete

Fill in your name, social security
number, and residency status at the top
of the schedule. If you were a part-year
resident of North Dakota during the
tax year, enter the dates you were a
resident of North Dakota. If you were
a full-year nonresident or part-year
resident, enter the name of the other
state where you were a resident. If,
instead of a state, you were a resident
of a foreign country, enter the name of
the country. Complete Columns A and B
as instructed below.

Column A instructions

Complete Column A, lines 1 through 14,
by filling in the total amounts from your
federal income tax return, as instructed
on each line.

Column B instructions

Complete Column B, lines 1 through 14,
by filling in the portion of the amount
in Column A that is reportable to North
Dakota, as explained in the following
instructions for each line in Column B.
If part or all of a North Dakota income
amount reportable in Column B was
entered on Form ND-1, line 6, 8, 9, 10,
11, 14, or 15, or on Schedule ND-1SA,
line 4 or 5, because it is exempt from
North Dakota income tax, only enter the
taxable portion in Column B.

Line 1, Column B

Enter wages, salaries, tips,
commissions, bonuses, and other
compensation received for services
performed in North Dakota while a
nonresident, and all compensation
received while a North Dakota resident.
Do not enter compensation received
while a nonresident if it is:
	 	 Exempt from North Dakota
income tax under the income
tax reciprocity agreement with
Minnesota or Montana.

	 	 Received for active duty service in
the U.S. armed forces.
	 	 Received by an individual who is
a civilian spouse of a nonresident
U.S. armed forces servicemember
stationed in North Dakota, and
who is in North Dakota for the
sole purpose of residing with the
servicemember.
	 	 Exempt from North Dakota income
tax under federal interstate
commerce law covering certain
rail, motor, air, and water carrier
employees working in multiple
states on a regular basis.
	 	 Exempt under North Dakota’s
mobile workforce law
covering certain employees
who work in North Dakota for
less than 21 days—see N.D.C.C.
§ 57‑38‑59.3.

Line 2, Column B

Enter amounts received (or credited
to your account) while a North Dakota
resident. Also include North Dakota
source interest and dividends received
from a passthrough entity (e.g., a
partnership) while a nonresident. Do
not enter interest from U.S. obligations.

Line 3, Column B

Enter net income or loss attributable
to the portion of a sole proprietorship
operated in North Dakota while a
nonresident, and net income or loss
from a sole proprietorship (regardless of
where its operations are located) while
a North Dakota resident. Do not enter
net income or loss from a personal or
professional service business operated
in North Dakota while a Minnesota
resident if the income is exempt from
North Dakota income tax under the
reciprocity agreement with Minnesota.

Line 4, Column B

Enter net gains and losses from tangible
property in North Dakota received
while a nonresident, and net gains and
losses from all property (regardless of
its location) received while a resident.
Also enter your share of North Dakotasource net gains and losses received
from a passthrough entity (e.g., a
partnership) while a nonresident.

Line 5, Column B

Enter amounts received while a North
Dakota resident.

Line 6, Column B

Enter net income and losses from the
rental of tangible property in North
Dakota received while a nonresident,
and net income and losses from the
rental of all property (regardless of
location) received while a North Dakota
resident.
Enter royalties and other income, less
related expenses, from interests in oil,
coal, or other mineral property in North
Dakota received while a nonresident,
and net income from all mineral
properties (regardless of location)
received while a North Dakota resident.
Enter North Dakota ordinary income
or loss, net rental income, and
other income not reported on other
lines received from a passthrough
entity (e.g., a partnership) while a
nonresident, and all similar types of
income and losses received from a
passthrough entity while a North Dakota
resident.
Enter North Dakota-source income and
losses from an estate or trust received
while a nonresident, and all income and
losses received from an estate or trust
while a North Dakota resident. Do not
include interest, dividends, pensions,
or annuities received from an estate or
trust while a nonresident.

Line 7, Column B

Enter net income or loss attributable to
the portion of a farm operated in North
Dakota while a nonresident, and net
income or loss from a farm (regardless
of its location) while a North Dakota
resident.

Line 8, Column B

Enter amounts received while a
North Dakota resident, and amounts
received from North Dakota sources
while a nonresident. Unemployment
compensation is from a North Dakota
source if attributable to work performed
in North Dakota. Do not enter state and
local income tax refunds, alimony, and
social security benefits received while a
nonresident.
If you were a part-year resident of
North Dakota, determine the amount
of your taxable social security benefits
to include on this line by multiplying
the total gross social security benefits
received while a resident by a
percentage equal to the total taxable
portion of your social security benefits
divided by your total gross social
security benefits.

2023 Schedule ND-1NR
28724 (12-2023), Page 3
Line 10, Column B

If you were a part-year resident, enter
expenses paid while a North Dakota
resident. Otherwise, multiply amount
in Column A by a ratio equal to North
Dakota income divided by total income.

Line 11, Column B

Enter moving expenses only if
attributable to a move into or within
North Dakota.

Line 12, Column B

Multiply amount in Column A by a
ratio equal to North Dakota selfemployment income divided by total
self-employment income.

Line 13, Column B

Multiply amount in Column A by a ratio
equal to North Dakota earned income
divided by total earned income.

Line 14, Column B

Multiply business expenses of
reservists, performing artists, and feebasis government officials by a ratio
equal to North Dakota wages or fees to
which expenses relate divided by total
wages or fees to which expenses relate.
Multiply health savings account
deduction by a ratio equal to North
Dakota income divided by total income.
Enter the penalty on early withdrawal
only if the related interest income is
included on line 2, Column B.
If you were a part-year resident, include
alimony paid while a North Dakota
resident. Otherwise, multiply the total
alimony paid by a ratio equal to North
Dakota income divided by total income.

Multiply an MSA deduction by a ratio
equal to the North Dakota compensation
from the MSA-sponsoring employer
divided by the total compensation from
the MSA-sponsoring employer.
Multiply any other adjustment included
on Form 1040 or 1040-SR, Schedule 1,
lines 24a through 24k and 24z, by a
ratio equal to North Dakota income
to which adjustment relates divided
by total income to which adjustment
relates.

Line 22

If you have farm income and you used
Schedule J (Form 1040) to calculate
your federal tax, see Schedule ND-1FA
for an alternative tax calculation.