An individual who derives any gross income from North Dakota sources and who is required to file a federal tax return is required to file a North Dakota tax return for the same year. This requirement applies to both residents and non-residents of North Dakota.

Yes. If you derived any gross income from sources inside or outside of North Dakota while you were a resident of North Dakota, or you derived gross income from North Dakota sources while you were a nonresident of North Dakota, you must file a North Dakota income tax return, provided you are required to file a federal tax return for that same year. For North Dakota income tax purposes, you must file a return using the Married Filing Separate Filing Status.

You can receive copies of tax returns filed with our office by completing the Request for Copies of Tax Returns Form - (116kb pdf). Our office retains tax returns for three years. You will be provided a complete copy of the return we have on file for you.

North Dakota has two methods of calculating individual income tax. The two methods are implemented on two different forms, ND-1 and the optional ND-2. Use the form that results in the lower state income tax liability. It is important to understand that a vast majority of taxpayers will compute a lower state tax using Form ND-1, even though they may qualify for some of the exclusions only allowed on Form ND-2, because of the different tax rates.

A:The tax rates depend on which tax form is filed - Form ND-1 (the standard method), or Form ND-2 (the optional method).

Montana has a reciprocity agreement with North Dakota that exempts a North Dakota resident who earns wages in Montana from paying Montana income tax on these wages. However, this agreement does not extend to other types of income earned in Montana and you may have to file an income tax return and pay an income tax to the State of Montana on this other income. If you are earning wages in Montana and you are a North Dakota resident, you can be exempt from Montana withholding on these wages.

You must file an amended North Dakota tax return when an item on your original return was reported incorrectly or to report changes made to your federal income tax return, including changes made by the Internal Revenue Service. The amended North Dakota return must be filed within 90 days after filing the amended federal return or within 90 days after the final determination of the IRS changes.

North Dakota does not provide a special form for this purpose, instead you must use the appropriate North Dakota individual income tax form for the year affected by the change(s). For example, you are amending your 2002 return, use the forms from the 2002 tax year and mark the box at the top portion of the return indicating that the return is being amended.

A Yes, You can pay your balance due, estimated payments and extension payment by credit card. If you pay by credit card, with Mastercard?, American Express? Card, Discover? Card, or Visa? Card, this payment must be made by telephone or over the Internet through Link2Gov Corporation, a private credit card payment service provider. A convenience fee of 2.

A North Dakota estate tax return (Form 54-91) is required for all estates of decedent's whose total gross estate meets the Federal estate tax return filing requirement.

North Dakota estate tax returns and tax payments are due no later than 15 months of the date of the decedent's death.

The tax rates vary depending on the employer's experience with the unemployment insurance (contributions paid and benefits charged). Beginning in 2000 there are two tax rate schedules, Positive Balance and Negative Balance. Tax rate schedules range from 0.34% to 1.07% for Positive balance accounts and 5.18% to 8.09% for Negative balance accounts.

Yes. Electronic filing is a fast and accurate way to file your state and federal income tax returns. To file your North Dakota return electronically, you must file it at the same time that you electronically file your federal income tax return. Your tax information is keyed into a computer and sent to the Internal Revenue Service, which then sends the state portion of your return to the North Dakota Office of State Tax Commissioner.

Your 2005 North Dakota tax return is due April 15, 2006, unless you have an extension of time to file. If you file your return after April 15, 2006 and you do not have an extension, you will be subject to penalties and interest.

You need to attach a complete copy of your federal income tax return. This includes copies of all W-2's and any 1099's that list North Dakota income tax withheld. Any return submitted without the required attachments will be returned for the missing information. The return will not be considered filed until it is re-submitted with the missing information.

A financial institution located or doing business within North Dakota must file a North Dakota financial institution tax return, Form 35. A financial institution has nexus in North Dakota if it has North Dakota receipts, property or payroll as described in N.D.C.C. §§ 57-35.3-15, -16 and -17.

If you did not keep a copy of your federal tax returns, instructions on how to obtain a copy from the IRS can be found by clicking here. No. HOPE Grant and HOPE Scholarship will pay the tuition regardless of the number of hours a student is enrolled. HOPE will cover $229 of the fee charges. Pell Grant and other federal grants will be prorated according to Department of Education’s calculation if a student is less than full-time.

If your gross income is equal or more than the amount set by the state for your filing status, you must file a North Carolina income tax return. Individual income tax returns are due April 15. If you file for an extension, your return is due October 15.

You must round off cents to the nearest whole dollar when entering any amount on your North Carolina return. You should drop amounts under 50 cents and increase amounts from 50 cents to 99 cents to the next dollar. For example: $1.39 becomes $1.00; $2.69 becomes $3.00; and $3.50 becomes $4.00.

Certain medical expenses incurred by you, your spouse or common-law partner and particular dependents are qualified by Canada Revenue Agency ("CRA") for a federal tax credit. You may claim expenses paid in any twelve-month period that ends within the taxation year if they were not claimed previously. The expenses claimed must be greater than either 3% of your net income or $1,844, whichever is lower, to be eligible.

The due date for your Virginia income tax return is May 1. If the due date falls on a Saturday, Sunday or legal holiday, you may file your return on the next business day. The United States Postal Service postmark is used to verify the date your return is mailed. If you are a fiscal year filer, your return is due the 15th day of the fourth month, following the close of your fiscal year.

Not necessarily. If you do not utilize the paperless filing method offered by the Internal Revenue Service, you will need to file a signature document with our state. The signature document is Form ND1-EF or ND1-OF, depending on how you electronically filed your return. For more electronic filing details, please refer to theElectronic Filing Section of this website.

Form 54-91 may be used. The filer is requested to note on the form that it is an "amended" return. If the amended return changes the tax liability, an amended situs affidavit (Form 54.29) must be provided with the amended tax return. A copy of the amended Federal estate tax return must also be included. A release of lien no longer applies to the estate of decedent's whose date of death is after December 31, 1990.

A Virginia-based (or domestic business) is required by law to file a Virginia income tax return each year, even if it has no income to report. The income tax return or an employer’s Form VA-6 (Employer’s Annual or Final Summary of Virginia Income Tax Withheld) is used to verify that your business qualifies for Small Business certification with 250 or fewer employees or have made less than $10 million in gross revenues averaged over the past three years.

To receive a summary transcript of your Ohio income tax return, please call us toll-free at 1-800-282-1780. Please indicate the taxable year you are requesting, your social security number and your current address. If you filed a joint Ohio income tax return, you must also indicate your spouse's social security number. To receive a photostat copy of your Ohio income tax return; you must submit a written request. Send your request to:

Open your return, and select Print or E-file at the bottom of any of the program screens. If you have already paid your processing fee, then you need only select Step 4, View or print. If, for some reason you are unable to access your income tax return, you should call the IRS at (800) 829-1040 and request a copy of your tax return be mailed to you. The same request can be made to your local State Taxing Authority.

To request a copy of the return, call the office of Tax and Revenue Administration (TRA). In the Edmonton calling area, dial 427-3044 to reach TRA. If you are an Alberta caller outside the Edmonton calling area use the toll-free service: dial 310-000, then enter (780) 427-3044. If you are located outside Alberta, call (780) 427-3044 to reach TRA; long-distance telephone charges will apply.

d) Follow the instructions shown on the screen to retrieve your Income Tax Return and continue to e-file. Please note that the draft copy of your Income Tax Return is temporarily saved for a period of 14 days from the last update.