I am a resident of North Dakota, but my spouse is a nonresident. How do we file our North Dakota income tax return if we file a joint federal return?
If you file a joint federal income tax return, you must file a joint North Dakota income tax return. However, because your spouse is a nonresident of North Dakota, you must also complete and attach a separate supplemental schedule to your return on which you will calculate the North Dakota income tax for your situation. On the supplemental schedule, you will also provide information about the residency status of you and your spouse. You will use one of two supplemental schedules depending on whether you use Form ND-1 (the main return) or Form ND-2 (the optional return). If you use Form ND-1, the supplemental schedule to use is Schedule ND-1NR. If you use Form ND-2, the supplemental schedule to use is Schedule 3. For more information on whether to use Form ND-1 or Form ND-2, see “Which North Dakota income tax form should I use?” under General Issues.
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