North Dakota Individual Income Tax Return

Individual Income Tax Return
Form ND-1 2025
INDIVIDUAL INCOME TAX RETURN

Form
FormND-1
ND-1

OFFICE OF STATE
STATE TAX
TAX COMMISSIONER
COMMISSIONER

2025
2025

28702 (12-2025)
(12-2025)
SFN 28702




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

/

/

Initial
Your First Name and Middle Initial

Last name
Name
Last

Deceased

Date Of
of Death
Death
Date

Your Social
Social Security Number

If Joint Return, Spouse's
Spouse’s First Name and
and MI
MI

Last name
Name
Last

Deceased

Date Of
of Death
Date

Spouse’s
Spouse's Social Security Number

Current Mailing Address

Apt Number
Number

City

State
State

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

ZIP
ZIP Code
Code

Single
1. Single	

4. Head of household

jointly
2. Married filing jointly	

5. Qualifying surviving
spouse

3. Married filing separately

code:
C. Income source code:
(See instructions)

B. School
School district
district code:
code:
B.
instructions)
(See instructions)	

applicable:	
D. Fill in if applicable:
(See
(See instructions)	
instructions)

Amended: General
Amended: Federal NOL

E. Fill in if applicable: (See instr.)
F. MN/MT Reciprocity
(See instructions)
instructions)
(See

Extension
State
State

Attachaacopy
copyofofyour
yourentire
entire2025
2025federal
federal
Attach
incometax
taxreturn
return
income
AttachW-2s,
W-2s,1099s,
1099s,and/or
and/orND
NDSch.
Sch.K-1s
K-1s
Attach
showingND
NDincome
incometax
taxwithholding
withholding
showing

1. a.
a. Federal
Federaladjusted
adjustedgross
grossincome
incomefrom
fromForm
Form1040
1040oror1040-SR,
1040-SR,line
line11a.
11.
 _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _
If zero, enter 0
zero

(SX) 1a
(SX)
1a ___________________

b.Federal
Federaltaxable
taxableincome
incomefrom
fromForm
Form1040
1040oror1040-SR,
1040-SR,line
line15.
15.
b.
If
If zero,
zero, see
see instructions
instructions _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _

(SS) 1b
1b ___________________
(SS)

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

(NK) 2
(NK)
2 __________________

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

(AV)
(AV) 3
3 ___________________

4.	a.
4. a. Total
Total additions.
additions. Add
Add lines
lines 22 and
and 33

 _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _

4a
4a ___________________

b. Add lines 1b
1b and
and 4a
4a  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _

4b
4b ___________________

Subtractions
5
. Interest from
from U.S.
U.S. obligations
obligations _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _
5.	Interest

(SN) 55 __________________
(SN)

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

(NC) 66 __________________
(NC)

7. Exempt income
income of
of an
an eligible
eligible Native
Native American
American_  _  _  _  _  _  _  _  _
7.	Exempt

(S4)
(S4) 77 __________________

8.	Benefits
8. Benefits received
received from
from U.S.
U.S.Railroad
RailroadRetirement
RetirementBoard
Board _  _  _  _

(S5) 88 __________________
(S5)

9. Licensed peace
peace officer
officer retirement
retirement benefit
benefit exclusion
exclusion
9.	Licensed
(See instructions)
instructions)  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _
(See

(AW) 99 __________________
(AW)

10. Nonresident only: Servicemembers Civil Relief Act adjustment
10.	
(Attach Form W-2) _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _

(NJ)
(NJ)10
10 __________________

11. Military pay exclusion (Attach Form W-2) _  _  _  _  _  _  _  _  _  _  _
11.	

(AX)
(AX)11
11 __________________

12. North Dakota College SAVE account deduction _  _  _  _  _  _  _  _  _
12.	

(AA)
(AA)12
12 __________________

13.	
13. Qualified dividend exclusion
exclusion

 _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _ (AO)
(AO)1313__________________

14.	
(AQ)1414 _________________
14. Military retirement benefit exclusion (Attach Form 1099-R) _ _  _ (AQ)
15.	
15. Social security benefit exclusion
exclusion (See
(See instructions)  _  _  _  _  _  _

(AR)
(AR)15
15 __________________

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

(AB)
(AB)16
16 __________________

17. Total subtractions.
subtractions. Add
Addlines
lines55through
through16
16_  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _
17.	

18.	
18. North Dakota taxable income. Subtract line 17 from line 4b.
If less than
than zero,
zero, enter
enter 00 _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _

17 ___________________
17

(ND)18
(ND)
18 ___________________

2025 Form ND-1
SFN 28702 (12-2025), Page 2

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

19 ____________________
	19

20. Tax
Tax--IfIffull-year
full-yearresident,
resident,enter
entertax
taxon
onamount
amounton
online
line 19
19 from
from Tax
TaxTable
Tableinininstructions.
instructions.
If full-year nonresident or part-year resident, enter tax from Schedule ND-1NR, line 23.
All filers: If you have farm income or sold a research credit, see instructions _  _  _  _  _  _  _  _  _

(SB) 20
20 ____________________
(SB)

Other
Other credits
credits
21.	
Credit for
for income
income tax
tax paid
paid to another state or local jurisdiction
21. Credit
(SD) 21
in that
that state
state (Attach
(Attach Schedule
Schedule ND-1CR)
ND-1CR) _  _  _  _  _  _  _  _  _  _  _
(SD)
21 __________________
in
(AC) 22
22.	 Marriage
Marriage penalty
penalty credit
credit for
for joint
joint filers
filers (See
(See worksheet
worksheetin
ininstr.)
instr.)	 (AC)
22 __________________
22.

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

(AE)
23 __________________
(AE) 23

24 ____________________
24.	
Total credits.
credits. Add lines 21 through 23  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _ 	24
24. Total
(SE) 25
25 ____________________
Subtract line
line 24
24from
fromline
line20.
20.IfIfless
lessthan
thanzero,
zero,enter
enter0 0  _  _  _  _  _  _  _  _ (SE)
25. Net
25.	
Net tax
tax liability.
liability. Subtract

Tax paid
paid
Tax
26.	
North Dakota
Dakota income
income tax
tax withheld
withheld from wages and other
26. North
(SF) 26
payments (Attach
(Attach Forms
Forms W-2,
W-2, 1099,
1099, and/or
and/or ND
ND Sch.
Sch. K-1)
K-1) (SF)
26 ____________________
payments
27.	 Estimated
Estimated tax
tax paid
paid on
on 2025
2025 Forms
Forms ND-1ES
ND-1ES and
and ND-1EXT
ND-1EXT
27.
plus an
an overpayment,
overpayment, ifif any,
any, applied
applied from
from your
your 2024
2024 return
return
plus

(S&) 27
27 ____________________
(S&)

28.	
Total payments. Add lines 26 and 27 _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _
28. Total

(AJ) 28
28 ____________________
(AJ)

Refund
Refund

line 28
28 is
is MORE
MORE than
than line
line 25,
25, subtract
subtract line
line 25
25 from
from line
line 28;
28;
29.
29.	 Overpayment
Overpayment - If line
If less
less than
than $5.00,
$5.00, enter
enter 00_  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _
otherwise,
otherwise, go
go to
to line
line 33.
33. If

(SG) 29
(SG)
29 ____________________

30.
30.	 Amount
Amount of
of line
line 29
29 that
that you
you want
want applied
applied to
to your 2026 estimated tax _  _  _  _  _  _  _  _  _  _  _  _  _

(SQ)
30 ____________________
(SQ) 30

31.	 Voluntary
Voluntary contribution(s):
contribution(s): Veterans'
Veterans’ Postwar
Postwar Trust Fund (AS)
31.
(AS) ____________
Watchable Wildlife
Wildlife Fund
Fund (SP)
(SP) __________ Trees
Watchable
Trees for
ForND
NDTrust
TrustFund
Fund(SW)
(SW) ___________

Enter
Enter
total
total	

32. Refund. Subtract
Subtract lines
lines 30
30 and
and 31
31 from
from line
line 29.
29.IfIfless
lessthan
than$5.00,
$5.00,enter
enter0 0
32.	Refund.
_  _  _  _  _  _  _  _  _
To
To direct deposit your refund,
complete
complete items
items a,
a, b,
b, and
and c.
c.
(See
(See instructions)
instructions)

b.
a. Type
Type of
Of Account
Account
a.
b. Routing
Routing Number
Number
Checking
Savings

31
31 ____________________

(SR) 32
(SR)
32 ____________________
c.
c. Account
Account Number
Number

Tax Due
Due
Tax

33.
33.	 Tax
Tax due
due -- If
If line
line 28
28 is
is LESS
LESS than
than line
line 25,
25, subtract line 28 from line 25.
If less than $5.00, enter 0 _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _

(SZ) 33
(SZ)
33 ____________________

34.
34.	 Penalty
Penalty(AK)
(AK) ________________

34 ____________________
	34

Interest (AL)
(AL) ________________

Enter total _  _  _

(AT) __________
35.
35.	 Voluntary
Voluntary contribution(s):
contribution(s): Veterans'
Veterans’ Postwar
Postwar Trust Fund (AT)

Watchable
WatchableWildlife
WildlifeFund
Fund(SU)
(SU) _________

(SY) __________
Trees for
For ND
ND Trust
TrustFund
Fund (SY)

Enter
Enter
35 ____________________
total	
total 35

36.	 Balance
Balance due.
due. Add
Add lines
lines 33,
33, 34,
34, 35,
35 and,
36.
and, ifif applicable,
applicable, line
line 37.
37.
Pay to: ND Office of State
State Tax
Tax Commissioner
Commissioner  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _  _

36 ____________________
	36

37.	
Interest on
on underpaid
underpaid estimated
estimated tax
tax from Schedule ND-1UT  _ (SO)
37 _________________
37. Interest
(SO) 37
that apply:	
apply:
Fill in the circles that

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

instructions)	
(See page 16 of instructions)

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

II declare
declare that
that this
this return
return is
is correct
correct and
and complete
complete to
to the
the best
bestof
ofmy
myknowledge
knowledgeand
andbelief.
belief. ** Privacy Act - See inside front cover of booklet.
Your
Your Signature
Signature

Date

Telephone
Telephone Number
Number

Spouse's Signature
Signature
Spouse’s

Date
Date

Telephone
Telephone Number
Number

Paid Preparer Signature
Paid

PTIN

Print
Print Name of
Of Paid
Paid Preparer
Preparer Signature
Signature

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

ThisSpace
Spaceis
Isfor
ForTax
TaxDepartment
DepartmentUse
UseOnly
Only
This

Date
Date
Telephone
Telephone Number
Number

IIT