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North Dakota
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 South Carolina return and claim the SC1040TC 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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South Carolina → North Dakota in other topics
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.