Who is a nonresident for North Dakota individual income tax purposes?
You are a nonresident for North Dakota individual income tax purposes if you are not a resident as defined under North Dakota income tax law. North Dakota income tax law defines a resident as an individual who either (1) is domiciled in North Dakota or (2) is not domiciled in North Dakota but maintains a permanent place of abode in North Dakota and spends more than seven months (which is equal to 210 days) of the tax year in North Dakota. Domicile refers to an individuals residence by law and is commonly referred to as ones legal residence. It generally means the place that is the permanent home to which an individual always intends to return whenever absent from it. If an individual has more than one physical place of abode, only one of them may be the individuals domicile. Domicile is based on the intent and actions of an individual. You are a full-year nonresident of North Dakota if you are not domiciled in North Dakota for any part of the tax year. If you are domiciled in North Dak
