North Dakota Oce of State Tax Commissioner
2018 Schedule ND-1NR instructions Page 1
Who must complete
If you were a full-year nonresident or a
part-year resident of North Dakota during the
tax year, you must complete this schedule to
calculate your tax. If married ling jointly,
this applies if either spouse was a nonresident
of North Dakota for part or all of the tax year.
If you were a full-year resident of Minnesota
or Montana, and all of your income is exempt
from North Dakota tax under reciprocity,
do not complete this schedule. See
“Reciprocity” in the Form ND-1 instruction
booklet for more information.
How to complete
Fill in your name, social security number, and
residency status at the top of the schedule.
If you were a part-year resident of North
Dakota during the tax year, enter the dates
you were a resident of North Dakota. If
you were a full-year nonresident or part-
year resident, enter the name of the other
state where you were a resident. If, instead
of a state, you were a resident of a foreign
country, enter the name of the country.
Complete Columns A and B as instructed
below.
Column A instructions
Complete Column A, lines 1 through 14, by
lling in the total amounts from your federal
income tax return, as instructed on each line.
Column B instructions
Complete Column B, lines 1 through 14,
by lling in the portion of the amount in
Column A that is reportable to North Dakota,
as explained in the following instructions
for each line in Column B. If part or all of a
North Dakota income amount reportable in
Column B was entered on Form ND-1, line
7, 9, 10, 11, 13, or 16 because it is exempt
from North Dakota income tax, only enter the
taxable portion in Column B.
Line 1, Column B
Enter wages, salaries, tips, commissions,
bonuses, and other compensation received for
services performed in North Dakota while a
nonresident, and all compensation received
while a North Dakota resident. Do not enter
compensation received while a nonresident
if it is:
• Exempt from North Dakota income
tax under the income tax reciprocity
agreement with Minnesota or Montana.
• Received for active duty service in the
U.S. armed forces.
• Received by an individual who is a
civilian spouse of a nonresident U.S.
armed forces servicemember stationed in
North Dakota, and who is in North Dakota
for the sole purpose of residing with the
servicemember.
• Exempt from North Dakota income tax
under federal interstate commerce law
covering certain rail, motor, air, and water
carrier employees working in multiple
states on a regular basis.
• Exempt under North Dakota’s mobile
workforce law covering certain employees
who work in North Dakota for less than 21
days—see N.D.C.C. § 57-38-59.3.
Line 2, Column B
Enter amounts received (or credited to your
account) while a North Dakota resident. Also
include North Dakota source interest and
dividends received from a passthrough entity
(e.g., a partnership) while a nonresident. Do
not enter interest from U.S. obligations.
Line 3, Column B
Enter net income or loss attributable to the
portion of a sole proprietorship operated in
North Dakota while a nonresident, and net
income or loss from a sole proprietorship
(regardless of where its operations are
located) while a North Dakota resident. Do
not enter net income or loss from a personal
or professional service business operated in
North Dakota while a Minnesota resident
if the income is exempt from North Dakota
income tax under the reciprocity agreement
with Minnesota.
Line 4, Column B
Enter net gains and losses from tangible
property in North Dakota received while a
nonresident, and net gains and losses from all
property (regardless of its location) received
while a resident. Also enter your share of
North Dakota-source net gains and losses
received from a passthrough entity (e.g., a
partnership) while a nonresident.
Line 5, Column B
Enter amounts received while a North Dakota
resident.
Line 6, Column B
Enter net income and losses from the
rental of tangible property in North Dakota
received while a nonresident, and net income
and losses from the rental of all property
(regardless of location) received while a
North Dakota resident.
Enter royalties and other income, less related
expenses, from interests in oil, coal, or other
mineral property in North Dakota received
while a nonresident, and net income from all
mineral properties (regardless of location)
received while a North Dakota resident.
Enter North Dakota ordinary income or
loss, net rental income, and other income
not reported on other lines received from a
passthrough entity (e.g., a partnership) while
a nonresident, and all similar types of income
and losses received from a passthrough entity
while a North Dakota resident.
Enter North Dakota-source income and
losses from an estate or trust received while
a nonresident, and all income and losses
received from an estate or trust while a North
Dakota resident. Do not include interest,
dividends, pensions, or annuities received
from an estate or trust while a nonresident.
Line 7, Column B
Enter net income or loss attributable to the
portion of a farm operated in North Dakota
while a nonresident, and net income or loss
from a farm (regardless of its location) while
a North Dakota resident.
Line 8, Column B
Enter amounts received while a North
Dakota resident, and amounts received from
North Dakota sources while a nonresident.
Unemployment compensation is from a
North Dakota source if attributable to work
performed in North Dakota. Do not enter
state and local income tax refunds, alimony,
and social security benets received while a
nonresident.
If you were a part-year resident of North
Dakota, determine the amount of your
taxable social security benets to include on
this line by multiplying the total gross social
security benets received while a resident by
a percentage equal to the total taxable portion
of your social security benets divided by
your total gross social security benets.
