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Idahoworking inNorth Dakota
Standard — file nonresident return if onsite

North Dakota

Work State Tax Rate
Top 2.5% (among the lowest; restructuring to 3 brackets in 2026)
Withholding Starts
N/A (reciprocity)
Law Last Updated
Jan 1, 2026

Employee Obligations (Which Returns YOU Must File)

If you physically work in North Dakota, file a nonresident North Dakota return (tax rate: Top 2.5% (among the lowest; restructuring to 3 brackets in 2026)). Then file your Idaho return and claim the Form 39R credit so you don't get taxed twice on the same income.

Employer Obligations (What Your Employer Must Withhold & Remit)

If the employee provides Form NDW-R, withhold Minnesota tax instead of North Dakota tax. Register for ND unemployment. Workers' comp is a monopolistic state — must buy from the state fund. Unemployment applies to the first $43,800 of wages.

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Related guides

Employee/Individual Tax Source: https://www.tax.nd.gov/
Row last reviewed: May 8, 2026Home state credit form: Form 39R

This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.