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Utahworking 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 Utah return and claim the TC-40S 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: TC-40S

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.