North Dakota state income tax — ITIN filer guide

North Dakota uses a graduated income tax from 0% to 2.5% (tax year 2026), administered by the North Dakota Office of State Tax Commissioner. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 0% – 2.5% · 3 brackets

  • State return form: Form ND-1 (Individual Income Tax Return)
  • Deadline (tax year 2026): April 15, 2027
  • Who must file: Generally must file a ND return if you were required to file a federal return as a ND resident; the 0% bracket means many filers owe nothing.
  • State sales tax: 5%
  • Special regime: Bottom bracket is 0% — most lower-income filers owe no ND income tax; bracket cutoffs are inflation-indexed annually.

North Dakota refund timing

  • E-filed returns: No published processing timeframe; refund status available via the Where's My Refund tool (ND TAP).
  • Paper returns: No published processing timeframe; if a bank refuses direct deposit, a paper check is mailed to the address on the return.
  • Check your North Dakota refund status

State tax agency

  • North Dakota Office of State Tax Commissioner — tax.nd.gov
  • Phone: (701) 328-7088
  • Free filing option: Free e-file via vendor Free File offers listed on tax.nd.gov (eligibility limits); no state-run individual income portal verified.

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the North Dakota state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form ND-1 (Individual Income Tax Return)
  3. Apply state-specific deductions and credits
  4. E-file — Free e-file via vendor Free File offers listed on tax.nd.gov (eligibility limits); no state-run individual income portal verified.
  5. Or visit a VITA site for free in-person preparation

North Dakota state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

North Dakota has no state earned income tax credit (EITC). The federal EITC requires a valid SSN — ITIN filers cannot claim it in any state.

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: North Dakota Office of State Tax Commissioner.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.