States / North Dakota

North Dakota

Last checked Oct 22, 2026

North Dakota practitioners use about five separate logins for state tax and payroll work, run by four state agencies. The Office of State Tax Commissioner has run FAST Enterprises' GenTax since the 2005 to 2007 biennium, bought with a financing agreement capped at $14 million, and ND TAP, its online portal, since September 2014; the state has paid FAST about $26.5 million from FY 2014 through September 2026, and GenTax support is budgeted at $4.85 million for 2025 to 2027. Unemployment insurance still runs on a mainframe system more than 40 years old, moved onto Unisys' platform in the Azure Government cloud. Job Service North Dakota left the WyCAN consortium in 2015 and the Idaho iUS consortium dissolved in January 2020 before North Dakota used it; the agency signed with Geographic Solutions in January 2024 for a replacement now budgeted at $45.5 million, which the state's IT department rated red overall in September 2026 with completion moved to October 2027. Business filings are on the Secretary of State's FirstStop portal, under a 5.0 upgrade due in 2027. North Dakota has no state paid family and medical leave program; a 2023 bill to create one failed in the House.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Kelly Armstrong
    • Executive Director (interim): Phil Davis (acting) Job Service North Dakota
    • Health and Human Services Commissioner: Conner Swanson North Dakota Department of Health and Human Services
  • Tax Commissioner: Brian Kroshus North Dakota Office of State Tax Commissioner
  • Secretary of State: Michael Howe North Dakota Secretary of State

Employer account numbers

Checked Oct 29, 2026.

Two state agencies issue North Dakota employer numbers: the Office of State Tax Commissioner (income tax withholding, in Taxpayer Access Point, ND TAP) and Job Service North Dakota (unemployment insurance, in UI EASY). The withholding account number is built from the employer's federal EIN plus a 2-digit state suffix. North Dakota has no state paid family or medical leave or disability insurance program with its own employer account.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Job Service North Dakota

North Dakota's taxable wage base is $46,600 for 2026 (70% of the statewide average annual wage); the 2027 figure and rate schedules were not yet posted on November 3, 2026. The 2026 new employer rate is 1.00% for non-construction employers with a positive balance and 9.67% for construction, and experience rates run from 0.07% to 9.67% on separate positive and negative balance schedules.

Taxable wage base

2027: not published
2026: $46,600
2025: $45,100
Indexed: 70% of the statewide average annual wage, rounded to the nearest $100, determined by Job Service on or before October 1 for the next year (N.D.C.C. 52-04-03(3)). source Public record

New employer rate

2026: 1% Non-construction, positive balance; 6.07% for a non-construction new employer with a negative balance. Construction: 9.67% (positive or negative balance). New employers for 2026 are non-construction employers covered after June 30, 2024 and construction employers covered after June 30, 2023 (experience rating needs six quarters of coverage for non-construction and ten for construction).
2025: 1.03% Non-construction, positive balance; 6.09% with a negative balance. Construction: 9.69%. source Public record

Rate range

2026: 0.07% to 9.67%, Positive balance table 0.07% to 1.10%; negative balance table 6.07% to 9.67%, by six-year reserve ratio Rates for the coming year are determined in the latter part of November; the 2027 schedules were not posted on November 3, 2026.
2025: 0.08% to 9.69%, Positive balance table 0.08% to 1.14%; negative balance table 6.09% to 9.69% source Public record

Rate notices

By the end of the first full week of December, and no later than December 10, of the year before the rate year (N.D.C.C. 52-04-10).. Protest: The rate becomes binding unless the employer files a written appeal within 15 calendar days after the notice is mailed (N.D.C.C. 52-04-10). source Public record

Voluntary contributions

Allowed, April 30 of the tax year, for the payment to affect that year's rate source Public record

Filing

Employer's Contribution and Wage Report (quarterly)
Due: The last day of the month after the quarter: April 30, July 31, October 31 and January 31; the next business day when the date falls on a weekend or holiday.
Electronic filing: Required: Job Service says all employers must file and pay electronically, through UI EASY or Secure FTP.
UI EASY (Unemployment Insurance Employer Account System) source Public record

FUTA credit reduction

None. Not listed by the U.S. Department of Labor as having a Title XII advance balance on January 1, 2026, and not a credit reduction state for 2025 or any earlier year from 2010. source Public record

Recent and coming changes

• Jan 1, 2026 Taxable wage base rose to $46,600 for 2026, from $45,100 in 2025. source Public record

An employer's rate depends first on whether its cumulative lifetime reserve is positive or negative, which picks the schedule, then on its six-year reserve ratio. The Employer Handbook (JSND 4036, 2024) says electronic filing is required for employers reporting more than 24 employees; the current Reporting Requirements page says all employers must file and pay electronically.

Not confirmed: 2027 taxable wage base: N.D.C.C. 52-04-03 says it is set by October 1, but no 2027 figure was posted on jobsnd.com on 2026-11-03 (uitaxrateschedules2027.pdf returned 404). Check again in December. 2027 new employer rates and rate schedules: expected after rates are computed in late November. No separate employer assessment was found; not confirmed that none exists.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

North Dakota has no state certificate: withholding is figured from the employee's federal Form W-4, and a new hire with no W-4 is treated as single. Supplemental wages paid or identified separately may be withheld at 1.5%. Minnesota and Montana residents working in North Dakota are exempt under reciprocity with Form NDW-R, and a nonresident in North Dakota for not more than 20 days may be excluded under the mobile workforce rule if the home state gives a similar exclusion or has no income tax.

Withholding certificate

Federal Form W-4: used instead of a state form. The employee's federal Form W-4 on file is used; the Rates and Instructions cover both Forms W-4 from before 2020 and Forms W-4 for 2020 and after. With no certificate on file: A newly hired employee with no Form W-4 is treated as a single person (2020 and later method). A nonresident civilian spouse of a service member stationed in North Dakota, meeting the conditions of the Servicemembers Civil Relief Act, files Form NDW-M with the employer and renews it by January 31 each year. Minnesota and Montana residents use Form NDW-R (see reciprocity). source Public record

Supplemental wages

2026: 1.5%. Supplemental wages not separately paid or identified are withheld with regular wages in the usual manner. Supplemental wages paid separately, or combined and separately identified, may be withheld at 1.50%, or by adding them to the regular wages for the current or most recent payroll period, figuring the tax on the total and subtracting the tax on the regular wages. source Public record

Withholding tables

North Dakota Income Tax Withholding Rates and Instructions, for wages paid in 2026 (2026). Separate methods for Forms W-4 from before 2020 and for 2020 and after; the percentage method uses rates of 1.95% and 2.50%. 2027 rates were not found.

Reciprocity

Agreements with Minnesota, Montana. Employee form: Form NDW-R, Reciprocity Exemption From Withholding for Qualifying Minnesota and Montana Residents Working in North Dakota. Give the form to the employer by February 28, or within 30 days after starting work or changing permanent address; the employer mails it to the Office of State Tax Commissioner by March 31. A new form is needed each year. Under the Minnesota agreement the employee must return to the Minnesota home at least once every month to qualify. N.D.C.C. 57-38-59.1. source Public record

Nonresidents working here

Withholding is required on wages for services performed in North Dakota that are subject to federal withholding, except under the nonresident mobile workforce exclusion: the nonresident has no other North Dakota source income for the year, is present in North Dakota for employment duties for not more than 20 days during the year, and the home state gives a substantially similar exclusion or has no individual income tax (or the income is exempt under federal law). Exceptions apply for certain employees. N.D.C.C. 57-38-59.3. source Public record

Deposits and returns

• quarterly: Standard: tax is remitted with the quarterly Form 306. Due April 30, July 31, October 31 and January 31
• annual: Eligible employers: filed all four quarters of the prior year, filed and paid each on time, and withheld less than $1,000 in the prior year; ask the Office at withhold@nd.gov before the first quarter's return. Due January 31 following the calendar year

Form 306, Income Tax Withholding Return, quarterly (or annually if eligible) on the dates above, even if no wages were paid. An ACH credit payment counts as the Form 306 filing. The annual W-2 and 1099 filing (Form 307 requirement) is covered on the information returns page. Form 306 and the tax must be filed and paid electronically if the amount required to be withheld in the previous calendar year was $1,000 or more, or a third-party payroll provider files and pays the employer's federal withholding electronically; a waiver may be requested for good cause. N.D.C.C. 57-38-60(2). North Dakota Taxpayer Access Point (ND TAP) source Public record

Annual reconciliation

307, due January 31 of the following year. With the W-2 and 1099 filing rules

The Office's guideline (Updated Format 4-2026) and the 2026 Rates and Instructions are the current employer publications.

Not confirmed: No 2026 or 2027 change to North Dakota withholding (rate, form or threshold) was found in the Office's publications; 2027 rates and instructions were not yet posted. Local taxes: the Office's withholding publications mention no local income tax withheld by employers; not confirmed against another primary source. Convenience of the employer rule: no statute, regulation or agency statement found.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

North Dakota gives full-year and part-year residents a credit on Schedule ND-1CR (Form ND-1, line 21) for income tax paid to another state, the District of Columbia, a U.S. territory or their local jurisdictions on income earned while a North Dakota resident; foreign taxes do not qualify. A part-year resident or nonresident completes Schedule ND-1NR, where tax on all income is multiplied by the ratio of North Dakota source income to total income, so non-North Dakota income from the period of nonresidence is kept out by allocation. There is no reverse credit, and North Dakota is a Compact member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Schedule ND-1CR, Credit for Income Tax Paid to Another State or Local Jurisdiction. Line: Form ND-1, line 21. Limit: Full-year resident: the smaller of (a) the North Dakota tax (Form ND-1, line 20) times the ratio of income with its source in the other state that was received or earned while a North Dakota resident to federal AGI less Form ND-1, line 5, or (b) the income tax paid to the other state and its local jurisdictions (Schedule ND-1CR, line 7). Covers: Income taxes paid to any of the other 49 states, the District of Columbia or a U.S. territory and to their local jurisdictions (a city, township, county, etc.); not a tax that is not an income tax. Yes: income tax paid to a local jurisdiction is included on the Schedule ND-1CR for the state where the jurisdiction is located. Foreign taxes: No: the credit is not allowed for income tax paid to a foreign country or its local jurisdictions. Pass-through entity taxes: Yes: an owner may claim a credit for an allocable share of income tax paid by a partnership, S corporation or LLC to another state if the owner elected into a composite return there, or the other state's entity-level tax satisfies the owner's filing and payment requirement, or the owner filed an individual return there and was allowed a deduction or credit for the owner's share of the entity's tax. The credit is allowed only if the taxpayer (or the pass-through entity, for composite or entity-level tax) files an income tax return with the other state or local jurisdiction; it is not based on W-2 withholding or estimated tax paid. A separate Schedule ND-1CR for each state. If another state assesses more tax later, an amended North Dakota return may be filed within one year after paying it, even if the regular refund period has expired. source Public record

Part-year residents: income while a nonresident

Allocated or prorated A part-year resident or nonresident completes Form ND-1 through line 19, then Schedule ND-1NR: Column A holds federal amounts and Column B the North Dakota portion (for wages, compensation for services performed in North Dakota while a nonresident and all compensation received while a resident). North Dakota source income (line 18) divided by AGI (line 19) gives the income ratio on line 20, which is applied to the tax on line 22. Schedule ND-1NR, Tax Calculation for Nonresidents and Part-Year Residents. Line: Schedule ND-1NR, line 20 (ratio) and line 23 (tax on North Dakota source income, carried to Form ND-1, line 20). source Public record

Part-year residents: credit for the period of residence

Available. Allowed only if income reported to North Dakota on Schedule ND-1NR, line 18 has its source in another state and was received or earned while a North Dakota resident. The credit is the smaller of the North Dakota tax times the resident-period other-state ratio (line 5) or the other state's tax times the share of other-state income earned while a resident (line 10). Schedule ND-1CR, lines 8 to 11, entered on Form ND-1, line 21. source Public record

Nonresidents: reverse credit

No. Eligibility requires being a North Dakota resident for all or part of the tax year; a full-year nonresident pays tax on the Schedule ND-1NR ratio of North Dakota source income. source Public record

Local income taxes

Another state's local income tax is included in the Schedule ND-1CR credit for that state; no separate local credit. source Public record

Multistate Tax Compact

Compact member. source Public record

Other interstate rules

• Statutory 7-month rule: a full-year nonresident who maintains a permanent place of abode in North Dakota and spends more than 210 days of the tax year in North Dakota in the aggregate must file as a full-year resident (not applied to part-year residents, nonresident armed forces members, or Minnesota and Montana residents covered by reciprocity). source Public record
• Under the reciprocity agreements, a North Dakota resident whose Montana or Minnesota employer withheld that state's tax on covered wages does not use Schedule ND-1CR but files in that state for a refund; non-wage income taxed by Montana or Minnesota (business, rental, sale of real property) goes on Schedule ND-1CR. source Public record

Tax year 2025 Form ND-1 booklet and Schedules ND-1CR and ND-1NR (the file name on the Commissioner's site is 28721-schedule-nd-cr-2025.pdf; the form title is Schedule ND-1CR). Reciprocity itself is covered in the withholding data. The MTC page cites the Compact's enactment at N.D. Cent. Code 57-59-01.

Not confirmed: The statute for the credit (N.D.C.C. chapter 57-38) was not saved; citation left null. Schedule ND-1CR does not say in words that the other state's return must be attached; attach left null. Whether North Dakota follows UDITPA or the Compact's apportionment article was not confirmed from statute.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file Form 40 by April 15 (April 15, 2026 for calendar 2025); a federal extension is accepted for the same period plus one month (November 15 for a calendar-year corporation), or Form 101 can be filed. S corporations file Form 60 and partnerships Form 58, also by April 15. Businesses file an annual report with the Secretary of State in the FirstStop Portal: domestic corporations by August 1 and foreign corporations by May 15 ($25), LLCs by November 15 ($50), LPs and LLPs by March 31 ($25), and nonprofits by February 1 ($10), with a late filing fee, Not Good Standing status and termination or revocation if not filed within a year.

Corporate return

Corporate income tax. Form 40, Corporation Income Tax Return. Due: A calendar year filer is due April 15th (NDCC 57-38-34: on or before the fifteenth day of April following the close of the calendar year). For tax year 2025: Apr 15, 2026. Fiscal years: Due the 15th day of the fourth month following the close of the fiscal year; cooperatives by the 15th day of the ninth month, exempt organizations reporting UBTI by the 15th day of the fifth month, and Form 1120-F filers without a U.S. office by the 15th day of the sixth month. source Public record

Corporate extension

Federal extension accepted. The federal extension period plus one additional month (November 15 for a calendar-year corporation). Attach a copy of federal Form 7004 and mark the extension circle on the return; without a federal extension, or for more time, file North Dakota Form 101 before the due date. An extension does not extend the time to pay: extension interest of 12% a year applies to payment after the regular due date, but penalty does not apply to tax paid within the extension period. Extension payments go with Form 40-EXT.

S corporations

Form 60, S Corporation Income Tax Return. Due: By April 15. For tax year 2025: Apr 15, 2026. Extended by a federal extension or a North Dakota extension; extension payments use Form 60-EXT. source Public record

Partnerships

Form 58, Partnership Income Tax Return (for a partnership that carries on business or derives gross income from North Dakota sources). Due: By April 15 each year. For tax year 2025: Apr 15, 2026. Extended by a federal extension or a North Dakota extension; extension payments use Form 58-EXT. source Public record

Individuals

Form ND-1. For tax year 2025: Apr 15, 2026. A federal extension is recognized for North Dakota, or a North Dakota extension can be obtained; extension payments use Form ND-1EXT. source Public record

Annual report

Filed with the North Dakota Secretary of State, Business Services through FirstStop Portal.

Farming or ranching corporations and LLCs and authorized livestock farm (ALF) corporations and LLCs file by April 15. A nonprofit with a charitable registration also files a separate Charitable Organization Annual Report with the Secretary of State.

Recent and coming changes

• Jan 1, 2027 Professional corporations, professional LLCs and professional partnerships must include a Certificate of Professional License (SFN 13610) from the licensing board with the annual report starting January 1, 2027 source Public record

No change to the income tax return due dates for tax year 2026 was found in the 2025 booklets.

Not confirmed: Annual report late fee amounts: the Secretary of State says only that a late filing fee applies. Length of the S corporation and partnership extension (whether the one extra month given to Form 40 also applies to Forms 58 and 60): the Form 58 and 60 instructions were not read.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

North Dakota requires employers who withheld $1,000 or more in the prior calendar year, and payroll service providers, to file and pay withholding electronically; no other electronic payment mandate was found. A late income or sales tax return draws 5% of the tax or $5 a month up to 25%, and tax shown on a timely return but not paid draws a one-time 5% or $5. Interest is fixed in statute at 1% a month (12% a year), not charged for the first month, and underpaid estimated tax is charged interest rather than a penalty.

Interest on unpaid tax

Fixed in statute: 1% of the tax per month or fraction of a month, computed from the due date to the date paid, except the month in which the return was due. Tax deferred by an extension bears 12% a year from the original due date. The Office states it as 12% a year. No 2027 change found. Compounding: Simple: 1% of the tax for each month or fraction; compounding is not stated. N.D.C.C. 57-38-45(1) (income tax); 57-39.2-18(1)(a) (sales and use tax); refunds 57-38-35.2. source Public record

When tax must be paid electronically

• Withholding: Amount required to be withheld from all employees during the previous calendar year was $1,000 or more; also any payroll service provider filing for an employer. Methods: Electronic data interchange or other electronic media as the Tax Commissioner determines (ND TAP). source Public record

Penalties

Late filing

Covers: Income tax returns, including corporation and employer withholding returns (N.D.C.C. 57-38-45), and sales and use tax returns (N.D.C.C. 57-39.2-18). 5% of the tax required to be reported, or $5, whichever is greater, if the failure is for not more than one month (each fraction counted as a month), plus 5% for each additional month or fraction. Maximum: 25% in the aggregate. Minimum: $5. N.D.C.C. 57-38-45(2)(b); 57-39.2-18(1)(b)(1). source Public record

Late payment

Covers: Income tax (including withholding) and sales and use tax shown due on a return filed on or before the due date or extended due date. 5% of the tax due, or $5, whichever is greater (a one-time penalty). The 5% late payment penalty applies to a return filed on time but not paid; a return filed late gets the 5% a month failure to file penalty instead. Audit or math-verification additions get one or the other, and neither applies to the extent of unrefunded offsetting income tax overpayments. N.D.C.C. 57-38-45(2)(a), (c) to (e); 57-39.2-18(1)(b)(2). source Public record

Estimated tax, individuals

Charged as interest. Interest under 57-38-45 (1% a month), accruing on a per annum basis from each installment due date to the 15th day of the 4th month after year end or the payment date, whichever is earlier; the statute applies 57-38-45 except the provisions imposing a penalty. Safe harbor: Applies to an individual, estate or trust subject to IRC 6654. Pay the lesser of 90% of the current year net tax liability or 100% of the prior year net tax liability (prior year rule not available to a first-year filer, a person who moved into North Dakota during the prior year, or an estate or trust not in existence all of that year). Not required if prior year net tax liability was under $1,000; no interest if the estimated tax is under $1,000 per return. source Public record

Estimated tax, corporations

Charged as interest. Interest under 57-38-45 (1% a month) on a per annum basis, as for individuals. Safe harbor: Required if estimated tax can reasonably be expected to exceed $5,000 and the prior year net tax liability exceeded $5,000. Pay the lesser of 90% of the current year net tax liability or 100% of the prior year net tax liability; no interest if installments follow the annualized or adjusted seasonal method under IRC 6655. source Public record

Penalty relief

Income tax: the Tax Commissioner may for good cause shown waive all or any part of any civil penalty or interest. Sales and use tax: the Commissioner, if satisfied the delay was excusable, may waive (and refund if paid) all or part of the penalty and interest. source Public record

Other penalties

• Information at the source return not filed after 30 days' notice. $10 for each failure, not more than $2,000. source Public record
• Partnership return not filed after 30 days' notice. $500 for each failure to file. source Public record
• Corporation income tax return not filed after 30 days' notice. Up to $500 for each failure to file. source Public record
• Return not filed within 30 days after a delinquency notice. Tax assessed at not more than double the amount determined from the best information available, plus interest and penalty. source Public record
• Intent to evade (income tax). Penalty of not more than $1,000, and a class A misdemeanor. source Public record
• Monthly sales tax filer not filing electronically. Treated as a failure to file the return, subject to the 57-39.2-18 penalties; waivable for good cause. source Public record

Income tax refunds also earn 1% a month (57-38-35.2); on refunds from excess withholding or estimated payments it accrues starting 45 days after the due date or filing date, whichever is later. Retailers filing monthly sales tax returns must file them electronically (57-39.2-12(5)).

Not confirmed: The underpayment of estimated tax form (individual and corporate) was not confirmed on an Office page. Sales and use tax electronic payment mandate: none found in N.D.C.C. 57-39.2 (only the monthly e-file requirement). The penalty for not paying withholding electronically when required was not stated. Dishonored payment penalty: not found. No penalty waiver form or first-time abatement policy found on the Office's site.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

North Dakota automatically recognizes an IRS disaster extension for state tax purposes, by standing guidance of the Office of State Tax Commissioner. It covers income tax, sales and use tax, oil and gas, alcohol, fuel, tobacco and every other tax the Office administers, for any taxpayer who qualifies for the federal relief. Taxpayers should send a letter identifying the disaster and how they were affected, or write the IRS disaster designation at the top of a paper return.

When the IRS postpones deadlines

Follows IRS postponements automatically, for some or all taxes "In the event that the Internal Revenue Service (IRS) grants an extension of filing and payment deadlines for federal tax purposes because of a natural or manmade disaster, North Dakota automatically recognizes the federal extension for North Dakota tax purposes." Eligible taxpayers have until the last day of the federal extension period to file returns or make payments due within that period. Any taxpayer who qualifies for the federal extension relief as provided in the official IRS announcement, so the areas the IRS names. The page covers any IRS extension for a natural or manmade disaster and does not limit it to FEMA declarations. Office of State Tax Commissioner, Disaster Information and Tax Implications (standing guidance; no statute cited). source Public record

Taxes covered

Income tax, sales and use taxes, oil and gas taxes, alcohol taxes, fuel taxes, alcohol and tobacco taxes, and any other tax administered by the Office of State Tax Commissioner. Not covered: None stated. source Public record

State-declared disasters

Case by case by the Tax Commissioner. In April 2022 the Commissioner waived income tax penalty and interest for one week, to Apr. 25, 2022, for filers affected by statewide blizzard conditions, while the federal deadline stayed Apr. 18. The Commissioner may grant a filing extension for good cause (N.D.C.C. 57-38-34(6)) and waive penalty or interest for good cause (N.D.C.C. 57-38-45(5)). source Public record

How to get relief

Send a letter with the return or payment that identifies the disaster, the federal extension period and briefly how the taxpayer was affected; electronic filers attach the letter as a PDF, and paper filers write the IRS "Disaster Designation" at the top of the North Dakota return. Taxpayers who receive a penalty or interest notice contact the Office using the number or address on the notice. Penalties: The page says relief may be applicable for penalty or interest charged during the extension period. N.D.C.C. 57-38-45(5): the tax commissioner may for good cause waive all or part of any civil penalty or interest. source Public record

Where relief is posted

Disaster Information and Tax Implications

Other disaster tax rules

• Out-of-state businesses and their employees temporarily in North Dakota to repair critical infrastructure (gas, electric, telecommunication transmission) damaged by a state or presidentially declared disaster or emergency are exempt from state and local tax filing and payment obligations; the business notifies the Office of State Tax Commissioner and three other agencies (N.D.C.C. ch. 37-17.5). source Public record

The automatic recognition rests on the Office's guidance page, not a statute: chapter 57-01 and the income tax chapter 57-38 of the Century Code, as published today, contain no disaster postponement provision (searched for "disaster").

Not confirmed: The date the Office adopted the automatic recognition policy was not found. A 2013 bill (SB 2091) proposed disaster extension authority in N.D.C.C. 57-01-02; the current section has no such language, so it appears not to have been enacted, but the bill history was not read.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $6.8B; Individual income tax payments and SECA tax $2.7B; Business income taxes $564M; Estate and trust income tax $58M; Excise taxes $45M; Unemployment insurance tax $15M; Railroad retirement tax $12M; Estate tax $9.7M; Gift tax $0.1M. source Public record

Filers moving in and out, 2022 to 2023

13,781 returns (23,095 people) with $0.8B of income moved in from other states; 13,827 returns (23,852 people) with $0.9B moved out, a net loss of $0.1B in income. source Public record

Minimum wage

Checked Nov 3, 2026. North Dakota Department of Labor and Human Rights

North Dakota's minimum wage is $7.25 an hour, fixed in N.D.C.C. 34-06-22 since July 24, 2009, with no index and no scheduled change for 2027. Employers may take a tip credit of 33% of the minimum wage, for a tipped cash wage of $4.86. Cities and counties may not set a higher wage, and the state has no training wage.

Rate

$7.25 from Jul 24, 2009 In effect since July 24, 2009; no change in 2026.
$7.25 from Jul 24, 2009 No scheduled change: the statute fixes $7.25, though it lets the Commissioner set a different rate by rule. source Public record

How it is set

Fixed in law N.D.C.C. 34-06-22; Minimum Wage and Work Conditions Order, N.D. Admin. Code ch. 46-02-07 source Public record

Tipped employees

2026: cash wage $4.86, tip credit $2.39 Tip credit of up to 33% of the minimum wage, for a direct wage of $4.86; the employer must tell the employee in advance and keep records. Tipped employee means a service employee receiving more than $30 a month in tips. The $2.39 credit is the difference from $7.25.
2027: cash wage $4.86, tip credit $2.39 No scheduled change. source Public record

Youth and training wages

North Dakota has no training wage. The Commissioner may issue a subminimum wage for students in vocational education programs of not less than 85% of the state minimum wage (N.D. Admin. Code 46-02-07-02(2)). source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

Poster

North Dakota Minimum Wage and Work Conditions Summary Poster

N.D.C.C. 34-06-23 bars a city, county, township, school district or other political subdivision from enacting a living wage mandate above the state minimum wage. The U.S. Department of Labor's state table also lists North Dakota at $7.25. No state exempt salary threshold above the federal level was found.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

North Dakota has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no 2026 or 2027 contribution rate, wage base, employer or employee share, or separate report. No voluntary state program was found. Earlier bills, including HB 1460 (2023) for an optional state fund, did not become law.

HB 1460 (2023) proposed a paid family medical leave program with an income tax credit for contributions; the House Industry, Business and Labor Committee recommended DO NOT PASS on January 31, 2023.

Not confirmed: No North Dakota agency page or statute found says in words that North Dakota has no paid family and medical leave or temporary disability insurance program; "none" rests on the U.S. Department of Labor Women's Bureau count and map (map updated September 2023), the site's own taxids research, and no program found in this run. Not checked in the North Dakota insurance code: whether North Dakota has a law letting insurers sell private paid family leave insurance (for example as a rider to group disability policies, as Virginia allows). Secondary summaries seen in search results name other states for such laws, not North Dakota. The final House vote on HB 1460 (2023) and any 2025 session paid leave bills were not checked.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

North Dakota does not require private employers to give paid sick leave or other paid leave, and a 2021 law bars cities and counties from requiring paid family leave beyond federal and state law. There is no state family and medical leave law for private employers, so the state relies on the federal FMLA. Paid time off, once earned, is wages at separation and must be paid out; a policy may not forfeit it, with narrow exceptions for short-tenure employees who quit with little notice and for time awarded but not yet earned.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: A political subdivision may not adopt or enforce an ordinance that requires a private employer to provide paid family leave (time off to care for an ill family member or to bond with a new child) beyond federal or state law. The section names paid family leave only; no statute was found that names paid sick leave for the employee's own illness. (N.D.C.C. 34-01-15.1 (H.B. 1398, 2021)) source Public record

Family and medical leave

No state family and medical leave law for private employers was found; North Dakota relies on the federal FMLA.

Vacation and PTO at the end of employment

Must be paid out Paid time off, once earned or awarded, is wages at separation, and time available for use must be paid at the regular rate; no contract or policy may forfeit earned paid time off at separation. Exceptions: a private employer may withhold accrued paid time off from an employee who quits if the employer gave written notice of the limit at hiring, the employee worked less than one year, and the employee gave less than five days' notice; and may withhold paid time off that was awarded but not yet earned if written notice of that limit was given first. (N.D.C.C. 34-14-09.2; N.D. Admin. Code 46-02-07-02(12)) source Public record

"Use it or lose it" policies: allowed.

Other leave the law requires

What was checked: Checked N.D.C.C. chapters 34-01, 34-14, 27-09.1, 37-29, 16.1-01 and 12.1-34 on the Legislative Branch site, the enrolled H.B. 1398 (2021), and N.D. Admin. Code chapter 46-02-07. Voting: N.D.C.C. 16.1-01-02.1 only encourages employers to set up a program granting time off to vote; it is not a requirement, so it is not listed. Crime victims: N.D.C.C. 12.1-34-02(7) has the prosecuting attorney provide employer intercession services on request to minimize a victim's or witness's loss of pay; it is not a leave requirement. Volunteer firefighters and EMS: N.D.C.C. 54-06-27 lets state agencies and political subdivisions grant leave to their own employees; no private employer rule was found. Holidays: no state law requiring private employers to give holidays or holiday premium pay was found. The state paid family and medical leave insurance page (data/paidleave/north-dakota.json) records no state program.

Not confirmed: The effective date of N.D.C.C. 34-01-15.1 is not printed on the enrolled H.B. 1398 or the chapter PDF (Governor's approval line is blank on the enrolled copy); August 1, 2021 by operation of law was not confirmed from a primary source. The session law history of N.D.C.C. 34-14-09.2 (the paid time off withholding exceptions) was not checked. No North Dakota statute was found requiring private employers to give domestic violence, bereavement, school activity or donation leave; 2025 bills were not checked bill by bill.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

North Dakota levies a 5% state sales tax on most retail sales, and cities and counties add sales and use taxes that the Office of State Tax Commissioner typically administers for them. A remote seller must collect once its taxable sales into North Dakota exceed $100,000 in the current or previous calendar year, starting with sales in the following calendar year or 60 days after crossing the threshold, whichever is earlier; the 200-transaction test was removed by 2019 Senate Bill 2191.

State rate

5% N.D.C.C. 57-39.2-02.1
Food and food ingredients for human consumption are exempt (N.D.C.C. 57-39.2-04.1). Gross receipts tax applies instead at 7% on alcohol and 3% on new farm machinery used in agriculture and new mobile homes. source Public record

Local taxes

Yes, collected by the state. Cities and counties may levy sales and use taxes and special taxes (lodging, lodging and restaurant, motor vehicle rental), which are typically administered by the Office of State Tax Commissioner on their behalf. Marketplace facilitators collect local taxes too. Rate lookup source Public record

Remote sellers

$100,000 (transaction count repealed Jan 1, 2019); counts taxable (agency): taxable sales into North Dakota; the statute says gross sales of tangible personal property and other taxable items delivered in the state sales; previous or current calendar year. Obtain a permit and begin collecting on sales delivered during the following calendar year or beginning 60 days after the threshold is met, whichever is earlier. The original law had a $100,000 or 200 separate transactions test. Enrolled 2019 Senate Bill 2191 struck the 200-transaction test and is "effective for taxable years beginning after December 31, 2018"; the Streamlined Sales Tax Governing Board's remote seller guidance lists the removal as effective July 1, 2019. In committee minutes (January 15, 2019) Tax Commissioner staff said the office had set an October 1 (2018) registration deadline after Wayfair; no primary document read gives the start date of collection under the threshold. source Public record

Marketplace facilitators

Must collect (Taxable sales made or facilitated through the marketplace, combined, exceeding $100,000 in the current or prior calendar year; register and begin collecting within 60 days after reaching the threshold or on January 1 of the following calendar year, whichever is earlier.), since Oct 1, 2019 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Sales and use tax permit, No fee stated for an original permit; $50 to issue or reissue a permit revoked for noncompliance ($5 if revoked for four consecutive quarters of no-tax returns). Register Apply in ND TAP 30 days before opening; remote sellers use the same online application, or register for several states through the Streamlined Sales Tax Registration System. source Public record

Filing

• quarterly: default; due the last day of the month after the calendar quarter
• monthly: total sales subject to sales and use taxes for the preceding calendar year of $333,000 or more; due the last day of the next month
• annual or other: as the Tax Commissioner requires; set when the permit is issued

Due: Last day of the month after the reporting period
Vendor discount: 1.5% of the tax due, up to $110 per return (N.D.C.C. 57-39.2-12.1).
ND TAP (North Dakota Taxpayer Access Point) source Public record

Certificates

Resale: Certificate of Resale (Tax Commissioner form). MTC certificate: accepted. Streamlined certificate: accepted
Exemptions: Organizations exempt by law apply with the Application for Sales Tax Exemption Certificate; other forms cover processing, contractors and sales to Montana residents. source Public record

The agency says "taxable sales" for the remote seller threshold; the statute says "gross sales from the sale of tangible personal property and other taxable items delivered in this state". Both are recorded. The 2019 repeal of the transaction count applies to taxable years beginning after December 31, 2018 under the enrolled bill, while the SST Governing Board's table says July 1, 2019.

Not confirmed: Effective date of the 5% state rate not found in the sources read. Whether North Dakota requires electronic filing of sales tax returns was not found. The Tax Commissioner's June 2025 sales and special taxes legislative recap is hosted on simplebooklet.com and was not read; no change within the last year was confirmed. The start date of remote seller collection under the threshold (SST guidance says October 1, 2018) was not confirmed from a primary document.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No North Dakota statute was found that allows, limits or bars a private business adding a surcharge for credit card payments. State law lets executive branch agencies add a service fee to card and electronic payments on terms set by the Bank of North Dakota, and lets the courts charge a fee no higher than the card discount. Card network rules and federal law still apply.

The rule

No state law on credit card surcharges by private sellers was found.

Cash discounts

No state law found.

Sales tax on the surcharge

Not stated N.D.C.C. 57-39.2-01 defines gross receipts as the total consideration for the sale without any deduction for the seller's expenses or for charges by the seller for any services necessary to complete the sale, but does not name card surcharges or convenience fees. No Office of State Tax Commissioner guidance on card surcharges was found. source Public record

What was checked: Government payments only: under N.D.C.C. 54-06-08.2 an executive branch agency may add a service charge to a payment made by credit or debit card or electronic funds transfer, on terms set by Bank of North Dakota rules and in an amount the Bank approves, and the judicial branch may charge a reasonable fee not exceeding the discount charged by the card issuer. Checked N.D.C.C. chapters 51-14.1 (credit cards), 51-15 (unlawful sales or advertising practices), 54-06 and 57-39.2 on ndlegis.gov for "surcharge" (none on card payments; 57-39.2-03.7 is a rental car surcharge), and web searches for a surcharge statute. A full-text search of government sites (state code and agency pages) on 2026-11-05 found no seller surcharge provision.

Not confirmed: Office of State Tax Commissioner guidance on card surcharges was not searched on tax.nd.gov beyond the statute; none was found in searches. North Dakota's next regular session is 2027; no 2025 bill on card surcharges was checked.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026

North Dakota has an individual income tax (top rate 2.5%) but no elective pass-through entity tax: chapter 57-38 of the Century Code lets a partnership or S corporation file a composite return only for electing nonresident members whose only North Dakota income is from pass-through entities, and otherwise requires it to withhold 2.5% from nonresident members' North Dakota share. Neither option taxes resident owners at the entity level. No bill creating a PTET was found.

Form PWE, sometimes mentioned alongside the composite return, is a nonresident member's election to be exempt from withholding, not an entity-level tax election. Sources: https://www.tax.nd.gov/node/161 (S Corp and Partnership Tax), https://ndlegis.gov/cencode/t57c38.pdf (N.D.C.C. ch. 57-38, §§ 57-38-30.3 and 57-38-31.1).

Not confirmed: No North Dakota government page states in words that the state has no PTET; the conclusion rests on the Tax Commissioner's pass-through page and chapter 57-38, neither of which provides one. The 2025 legislative session (69th Assembly) was searched once through a general web search, not through the Legislature's bill index; a PTET bill that failed could have been missed. The 2025 Form 58 and Form 60 instructions were not found at a guessed URL and were not read.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income tax

North Dakota follows the Internal Revenue Code as amended (rolling conformity, N.D.C.C. 57-38-01) and starts both individual and corporate returns from federal taxable income, so the Office of State Tax Commissioner says the 2025 federal law's changes to income and deductions are included by default for all years. Unlike most states, that brings the federal deductions for tips, overtime, car loan interest and seniors onto the North Dakota return, along with 100% bonus depreciation and research expensing. No North Dakota act responded to the federal law, and none was needed for it to apply.

Follows the Code

Rolling: follows the Code as it changes. N.D.C.C. 57-38-01(5) and (13)
The Office of State Tax Commissioner's 2025 instructions say the starting point perpetually conforms to the computation of federal taxable income. source Public record

Starting point

Individuals: federal taxable income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

None yet. Years: 2025 and later (automatic through rolling conformity)
No North Dakota act was needed or found: the 2025 individual and corporate instructions say federal changes to income and deductions that affect federal taxable income are included by default for all years. Changes to federal credits do not affect North Dakota credits. source Public record

Provision by provision

Other differences

• The higher federal state and local tax deduction cap ($40,000) reaches the North Dakota return through federal taxable income. source Public record
• Changes to federal credits do not directly affect North Dakota credits. source Public record

Guidance from the state

• 2025 Individual Income Tax booklet: Federal Taxable Income, One Big Beautiful Bill Act (OBBBA)
• 2025 Corporation Income Tax Return Instructions: Federal Taxable Income, One Big Beautiful Bill Act (OBBBA)

The corporate instructions carry form number 28714 dated 12-2025 (December 2025, day not stated).

Not confirmed: No North Dakota statement names the car loan interest deduction or the section 174A catch-up specifically; both rest on the general statement in the 2025 instructions. Not checked: whether a decoupling bill is in draft for the next regular session of the Legislative Assembly.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

North Dakota has no state law requiring employers to put pay in job postings or to disclose pay to applicants or employees. The equal pay chapter (NDCC chapter 34-06.1) bars paying employees of one gender less for comparable work in the same establishment, but it sets no posting or disclosure duty beyond posting the law itself. No city or county ordinance requiring pay in postings was found.

Salary history ban: No. No salary history provision was found in NDCC chapters 14-02.4 (North Dakota Human Rights Act), 34-06.1 (equal pay) or 34-14 (wage payment). source Public record

What was checked: Checked the North Dakota Century Code on the Legislative Branch site: chapter 34-06.1 (Equal Pay for Men and Women), whose section 34-06.1-03 bars an employer from paying an employee of one gender less than an employee of the opposite gender in the same establishment for comparable work, enforced by the labor commissioner, and whose only posting duty (34-06.1-08) is posting the law; chapter 34-14 (wage payment), which sets paydays and wage collection but no rate or range disclosure; and chapter 14-02.4 (North Dakota Human Rights Act), which has no pay disclosure or salary history provision. The Department of Labor and Human Rights' wage and hour topics page lists wages, minimum wage, overtime, breaks and youth employment, and no pay transparency topic. Pending bills: the bills and resolutions index for the 69th Legislative Assembly (2025 to 2027), which covers the regular session and the January 2026 and September 2026 special sessions, was searched for salary, wage, compensation and equal pay and contains no pay transparency or salary history bill.

Not confirmed: The labor commissioner's equal pay rules and the North Dakota Administrative Code wage and hour rules (Title 46) were not read. Local ordinances: no city code was read (for example Fargo, Bismarck, Grand Forks). Web searches turned up no North Dakota ordinance on pay in postings or salary history; not confirmed from the codes. Public employer rules (state agency job posting practices) were not researched.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. North Dakota Office of State Tax Commissioner

Form 500 serves both as a disclosure authorization and as a designation of representative; the Office's materials found do not say whether it accepts the federal 2848. North Dakota does not license paid preparers, and no preparer e-file mandate was found. Copies of income tax returns are free and mailed within 10 business days.

Power of attorney

Form 500, Authorization to Disclose Tax Information and Designation of Representative (SFN 28258, 12-2023), Box B. Any individual or firm; only an attorney licensed in North Dakota may sign a complaint, represent the taxpayer in a formal administrative review under N.D.C.C. ch. 28-32, or appear in court. May be limited to a tax type, form number and year or period; the representative may perform all acts the taxpayer can, except those reserved to attorneys. Fax, email or mail: individual income tax fax 701-328-1942 or individualtax@nd.gov; business registration fax 701-328-0332 or taxregistration@nd.gov; other matters fax 701-328-3700 or taxinfo@nd.gov; mail to 600 E. Boulevard Ave., Dept. 127, Bismarck, ND 58505-0599. Processing: Takes effect on receipt. Stays in effect until revoked; a new Form 500 for the same person replaces the earlier one. form source Public record

Federal Form 2848

Not stated

Information only

Form 500, Box A (authorization to disclose tax information); Box C adds fax or email delivery. Lets the Office disclose confidential information to the designated individual or firm without making them a representative; without Box C, information goes only by letter or telephone. On the return: Form ND-1 "Disclosure authorization" circle: the Office may talk with the paid preparer named on the return about processing and correction notices for that return; it expires on the due date (with extensions) of the following year's return. source Public record

Preparer registration

No program found source Public record

Preparer ID on returns

No state number; Form ND-1 asks for the paid preparer's PTIN. PTIN: accepted. source Public record

Transcripts and account records

Request for Copies of Tax Returns with a copy of a photo ID, by mail, email to individualtax@nd.gov or fax to 701-328-1942; returns are mailed to the address on file or picked up at the Bismarck office. A separate form covers sales and special tax returns. Request for Copies of Tax Returns (SFN 28249, 1-2026); Request for Copies of Sales and Special Tax Returns. Who can ask: The taxpayer or an authorized representative with written authorization. A complete copy of the return on file for the years requested. Fee: None. Turnaround: Mailed within 10 business days of receipt. Online for representatives: Business account return and payment history is in ND TAP for users given access; no online copy of individual returns was found. request source Public record

Online access for professionals

ND TAP (North Dakota Taxpayer Access Point). Business accounts (withholding, sales and use, local lodging, fuel and other excise taxes): return and payment history, filing and amending returns, scheduled payments, and electronic copies of notices and letters. Individual income tax is not on the list of TAP accounts. The account owner grants access in TAP to an employee, payroll provider or tax preparer. source Public record

Practitioner line

Individual income tax 701-328-1243; main number 701-328-7088 (no practitioner line found). source Public record

Recent and coming changes

• Request for Copies of Tax Returns revised (SFN 28249, 1-2026). source Public record

The Office's Tax Professional page offers law links and data security advice and names no registration program, preparer ID rule or e-file mandate; the 2025 individual booklet encourages but does not require e-filing.

Not confirmed: Whether the Office accepts federal Form 2848: not found. Absence of a preparer e-file mandate is inferred from the 2025 booklet and Tax Professional page; N.D.C.C. and N.D. Admin. Code were not searched. Fee and turnaround for copies of sales and special tax returns not read in detail.

Rules for tax professionals in every state

Federal tax data sharing

11 IRS data-sharing agreements with agencies in North Dakota, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Job Service North Dakota source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record. GAO-09-45 notes that North Dakota may not participate in the nationwide SRFMI rollout planned for July 2009. How the IRS shares tax data with the states

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