The
following information has been provided to assist in the preparation of
File Form ND-1 if any of the following apply:
The taxpayer:
1.
Has
2.
Is a non-resident or part-year resident with income taxed by
3. Is required to file a federal return and report a federal liability
1. Resident:
An individual who:
- Maintains an apartment, home, or other
place of abode in
- Exercises the rights of citizenship in
2. Part-Year Resident:
An individual who:
- Moved into
-
Moved out of
3. Non-Resident:
An individual who does not:
- Maintain an apartment, home, or other
place of abode in
- Exercise the rights of citizenship in
NOTE: A
- The only gross income from
- The taxpayer returned to his home in
A
Select the code number from the following list that most closely corresponds to the area from which the taxpayer derived the majority of income.
Code Number Source of Income
01 Farming, ranching or agricultural production
02 Retail, wholesale trade, and eating and drinking places
03 Federal, state, county, or other government service
04 Public or private education
05 Accounting, legal, health, motel and other personal or professional services not classified elsewhere
06 Construction
07 Manufacturing
08 Transportation, communication, and public utilities
09 Exploration, development and extraction of coal, oil and natural gas
10 Banking, insurance, real estate, and other financial services
11 Military service
12 Retirement (IRA, pensions, annuities, etc)
The contributions can be subtracted from any overpayment, or be added to the
balance due.. An entry in this field will carry to the appropriate line
on the tax return.
A penalty is applicable if any of the following apply:
The taxpayer:
1. Fails to file the required estimated tax return and pay the tax within the time allowed
2. Underestimated the required amount
The penalty is calculated at 12% per annum for all installments that are underpaid.
File Schedule FC to claim a refundable credit for family member care.
Those taxpayers who paid qualified care expenses for a qualifying family member during the year may be able to take the family member care income tax credit.
NOTE: If qualified care expenses were paid for more than one qualifying family member, a separate Schedule FC must be completed for each qualifying family member.
Qualified care expenses means expenses for home health agency services, companionship services, personal care attendant services, homemaker services, adult day care, respite care, health care equipment and supplies, and other expenses for goods and services which are:
1. Necessary to avoid the placement of a qualifying family member in a long-term care facility.
2. Provided to or for the benefit of a qualifying family member.
3. Provided by an organization or individual not related to the taxpayer or the qualifying family member.
4. Not compensated for by insurance or a federal or state assistance program.
Qualifying family member is a person who:
1. Is related to the taxpayer by blood or marriage.
2. Is either at least 65 years old or disabled as determined by the Social Security Administration.
3. Has a federal taxable income equal to or less than:
a. $20,000 if not married
b. $35,000 if married
NOTE: The taxpayer and the qualifying family member may NOT be the same person.
File
File
The taxpayer:
1.
Is a resident of
2. Earned income in another state
3. Is required to pay an income tax to another state
4. Filed an individual income tax return with another state
Limitations:
This credit may not exceed any of the following:
1.
The amount of income tax due the state of
2. The amount of income tax actually paid to another state
If
the taxpayer was a resident of
If the taxpayer was resident of North Dakota and received wages for work performed in Minnesota, the wages are not taxable by Minnesota if the taxpayer maintained a home in North Dakota and returned to that home at least once every month.
File
File
File Form ND-1ES if all of the following apply:
The taxpayer:
1. Is required to pay estimated federal income tax
2. Has an annual tax liability that exceeds $1000
3.
Expects
a. 90% of the prior year net tax liability
b. 100% of the changed current year net tax liability
Farmers and fishermen - If at least two thirds of your gross income is from farming or fishing you may
a. Pay all of your estimated tax by January 15 or
b. File your income tax return by March 1 and pay the total tax due. In this case, estimate payments are not required.
Underestimating the required amount of tax or failure to file estimated tax returns and pay the tax within the time allowed will result in an assessment of interest. The interest rate is 12% per year of the underpayment of tax from the due date to the date of payment.
File
Form F-101 to request a four month extension of time to file the
If the taxpayer expects to owe additional tax, all of the state taxes due must be paid with Form F-101 by April 15.
Interest
If any state taxes due are paid after April 15, the taxpayer will owe an additional amount for a late payment penalty from April 15 to the date of payment. The interest rate is 12% per year.
NOTE:
Form F-101 only extends time to file the
Form ND-1UT must be filed if the taxpayer expects to owe $500 or more in North Dakota income tax after subtracting:
a)
b)
And he/she expects credits and withholding to be less than the smaller of:
a) 100% of prior year's total tax liability
b) 90% of current year's tax liability
A penalty may be assessed if any of the following apply:
a) Did not pay enough estimated tax
b) Did not pay on time
c) Did not pay the required amount
A penalty may be assessed if less than 90% of the current year tax liability is paid. The penalty is 12% of the tax unpaid.