{ "batch": "755-north-dakota-creator-tax-treatment", "articles": [ { "id": "learn_r755_north_dakota_creator_tax_treatment_755_north_dakota_creator_tax_treatment_anchor_57_38", "category": "Business", "title": "[Unverified - being checked] North Dakota Century Code: Chapter 57-38 index heading (anchor)", "summary": "[Unverified - being checked] The North Dakota Legislative Branch's official Century Code site (ndlegis.gov) publishes chapter 57-38 under the heading quoted.", "body": "The North Dakota Legislative Branch's official Century Code site (ndlegis.gov) publishes chapter 57-38 under the heading quoted.\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“North Dakota Century Code Chapter 57-38 Income Tax”\n\nNote: Anchor record: the legislature's own statute site, ndlegis.gov (state domain).", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t57c38.html", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "North Dakota Century Code Chapter 57-38 Income Tax", "volatility": "low", "from_batch": "755-north-dakota-creator-tax-treatment", "subject": "North Dakota Century Code", "topic": "Chapter 57-38 index heading (anchor)", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r755_north_dakota_creator_tax_treatment_755_north_dakota_creator_tax_treatment_tax_exist_page", "category": "Business", "title": "North Dakota has a personal income tax that follows federal taxable income", "summary": "The Tax Commissioner states that North Dakota's income tax law aligns with federal tax law, using federal taxable income as the starting point with state-specific adjustments, and that residents, part-year residents and nonresidents with North Dakota-sourced income who must file a federal return must file a North Dakota return.", "body": "The Tax Commissioner states that North Dakota's income tax law aligns with federal tax law, using federal taxable income as the starting point with state-specific adjustments, and that residents, part-year residents and nonresidents with North Dakota-sourced income who must file a federal return must file a North Dakota return.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“North Dakota's income tax law aligns with federal tax law, using federal taxable income as the starting point, with state-specific adjustments.”", "source_type": "official", "source_link": "https://www.tax.nd.gov/income-tax", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "North Dakota's income tax law aligns with federal tax law, using federal taxable income as the starting point, with state-specific adjustments.", "volatility": "medium", "from_batch": "755-north-dakota-creator-tax-treatment", "subject": "North Dakota Office of State Tax Commissioner", "topic": "North Dakota has a personal income tax that follows federal taxable income", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r755_north_dakota_creator_tax_treatment_755_north_dakota_creator_tax_treatment_tax_rate_page", "category": "Business", "title": "Individual income tax rate structure (2025 schedule)", "summary": "The Tax Commissioner's Individual Income Tax page publishes three rates by filing status for tax year 2025: 0.00% up to a threshold, 1.95% in the middle band and 2.50% above it; the single-filer 0% band ends at $48,475 and the 1.95% band at $244,825.", "body": "The Tax Commissioner's Individual Income Tax page publishes three rates by filing status for tax year 2025: 0.00% up to a threshold, 1.95% in the middle band and 2.50% above it; the single-filer 0% band ends at $48,475 and the 1.95% band at $244,825.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“Single- If North Dakota taxable income is: Over But not over Tax Rate $0 $48,475 0.00% $48,475 $244,825 1.95%”\n\nNote: The statute N.D.C.C. 57-38-30.3 prints different dollar thresholds (single: $44,725 and $225,975); the Tax Commissioner shows the 2025 figures. The percentages agree; check thresholds against the form-year instructions.", "source_type": "official", "source_link": "https://www.tax.nd.gov/individual-income-tax", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "Single- If North Dakota taxable income is: Over But not over Tax Rate $0 $48,475 0.00% $48,475 $244,825 1.95%", "volatility": "medium", "from_batch": "755-north-dakota-creator-tax-treatment", "subject": "North Dakota Office of State Tax Commissioner", "topic": "Individual income tax rate structure (2025 schedule)", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r755_north_dakota_creator_tax_treatment_755_north_dakota_creator_tax_treatment_tax_stat_57_38_30p3", "category": "Business", "title": "N.D.C.C. 57-38-30.3: Individual income tax imposed; rates 0%, 1.95%, 2.50%", "summary": "N.D.C.C. 57-38-30.3 imposes a tax on every resident and nonresident individual, estate and trust, using rates of 0.00%, 1.95% and 2.50% by bracket; the single schedule printed in the statute is 0% to $44,725, 1.95% to $225,975, and 2.50% above.", "body": "N.D.C.C. 57-38-30.3 imposes a tax on every resident and nonresident individual, estate and trust, using rates of 0.00%, 1.95% and 2.50% by bracket; the single schedule printed in the statute is 0% to $44,725, 1.95% to $225,975, and 2.50% above.\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“a. Single, other than head of household or surviving spouse. If North Dakota taxable income is: Over Not over The tax is equal to Of amount over $0 $44,725 $0.00 + 0.00% $0 $44,725 $225,975 $0.00 + 1.95% $44,725 $225,975 $3,534.38 + 2.50% $225,975”\n\nNote: Source is the legislature's chapter PDF (ndlegis.gov); the verifier cannot read PDFs, quote checked by hand with pdftotext.", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t57c38.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "a. Single, other than head of household or surviving spouse. If North Dakota taxable income is: Over Not over The tax is equal to Of amount over $0 $44,725 $0.00 + 0.00% $0 $44,725 $225,975 $0.00 + 1.95% $44,725 $225,975 $3,534.38 + 2.50% $225,975", "volatility": "low", "from_batch": "755-north-dakota-creator-tax-treatment", "subject": "N.D.C.C. 57-38-30.3", "topic": "Individual income tax imposed; rates 0%, 1.95%, 2.50%", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r755_north_dakota_creator_tax_treatment_755_north_dakota_creator_tax_treatment_tax_file_page", "category": "Business", "title": "North Dakota Office of State Tax Commissioner: Who must file", "summary": "A person must file a North Dakota individual income tax return if a resident, part-year resident or nonresident who is required to file a federal return or receives income from a North Dakota source.", "body": "A person must file a North Dakota individual income tax return if a resident, part-year resident or nonresident who is required to file a federal return or receives income from a North Dakota source.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“Are required to file a federal return . Receive income from a source in North Dakota.”", "source_type": "official", "source_link": "https://www.tax.nd.gov/individual-income-tax", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "Are required to file a federal return . Receive income from a source in North Dakota.", "volatility": "medium", "from_batch": "755-north-dakota-creator-tax-treatment", "subject": "North Dakota Office of State Tax Commissioner", "topic": "Who must file", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r755_north_dakota_creator_tax_treatment_755_north_dakota_creator_tax_treatment_tax_due_page", "category": "Business", "title": "North Dakota Office of State Tax Commissioner: Filing season and due date", "summary": "The Tax Commissioner says individual income tax season begins the same day as federal return processing, with a filing due date on or before April 15th.", "body": "The Tax Commissioner says individual income tax season begins the same day as federal return processing, with a filing due date on or before April 15th.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“Individual income tax season officially begins the same day as Federal return processing with a filing due date on or before April 15th.”", "source_type": "official", "source_link": "https://www.tax.nd.gov/individual-income-tax", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "Individual income tax season officially begins the same day as Federal return processing with a filing due date on or before April 15th.", "volatility": "medium", "from_batch": "755-north-dakota-creator-tax-treatment", "subject": "North Dakota Office of State Tax Commissioner", "topic": "Filing season and due date", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r755_north_dakota_creator_tax_treatment_755_north_dakota_creator_tax_treatment_tax_est_page", "category": "Business", "title": "Estimated income tax: the $1,000 threshold", "summary": "The Tax Commissioner says a person may be required to pay estimated income tax to North Dakota if required to pay federal estimated income tax and expecting North Dakota net tax liability above $1,000; Form ND-1ES is used to decide, and underpayment is charged interest.", "body": "The Tax Commissioner says a person may be required to pay estimated income tax to North Dakota if required to pay federal estimated income tax and expecting North Dakota net tax liability above $1,000; Form ND-1ES is used to decide, and underpayment is charged interest.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“You may be required to pay estimated income tax to North Dakota if you are required to pay federal estimated income tax and you expect your North Dakota net tax liability to be more than $1,000.”", "source_type": "official", "source_link": "https://www.tax.nd.gov/individual-income-tax", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "You may be required to pay estimated income tax to North Dakota if you are required to pay federal estimated income tax and you expect your North Dakota net tax liability to be more than $1,000.", "volatility": "medium", "from_batch": "755-north-dakota-creator-tax-treatment", "subject": "North Dakota Office of State Tax Commissioner", "topic": "Estimated income tax: the $1,000 threshold", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r755_north_dakota_creator_tax_treatment_755_north_dakota_creator_tax_treatment_tax_est_57_38_62", "category": "Business", "title": "N.D.C.C. 57-38-62: Estimated tax: statutory rule", "summary": "N.D.C.C. 57-38-62(1) requires an individual subject to federal section 6654 estimated tax to pay North Dakota estimated tax, unless net tax liability for the preceding year was under $1,000, paying the lesser of 90% of the current year's net tax liability or 100% of the prior year's.", "body": "N.D.C.C. 57-38-62(1) requires an individual subject to federal section 6654 estimated tax to pay North Dakota estimated tax, unless net tax liability for the preceding year was under $1,000, paying the lesser of 90% of the current year's net tax liability or 100% of the prior year's.\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“1. An individual, estate, or trust that is subject to section 6654 of the Internal Revenue Code relating to a failure to pay federal estimated income tax shall, at the time prescribed in this chapter, pay estimated tax for the current taxable year. Notwithstanding any other provision of this section, an individual, estate, or trust whose net tax liability for the preceding taxable year was less than one thousand dollars is not required to pay estimated tax for the current taxable year. Married individuals who file a joint federal income tax return and are subject to section 6654 of the Internal Revenue Code must each be deemed to be subject to the federal provision. If payment of estimated tax is required, the individual, estate, or trust shall, at the time prescribed in this chapter, pay the lesser of the following: a. An amount which, when added to the taxpayer's withholding, equals ninety percent of the taxpayer's current taxable year's net tax liability. b. An amount which, when added to the taxpayer's withholding, equals one hundred percent of the taxpayer's net tax liability for the immediately preceding taxable year.”\n\nNote: Source is the legislature's chapter PDF (ndlegis.gov); the verifier cannot read PDFs, quote checked by hand with pdftotext.", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t57c38.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "1. An individual, estate, or trust that is subject to section 6654 of the Internal Revenue Code relating to a failure to pay federal estimated income tax shall, at the time prescribed in this chapter, pay estimated tax for the current taxable year. Notwithstanding any other provision of this section, an individual, estate, or trust whose net tax liability for the preceding taxable year was less than one thousand dollars is not required to pay estimated tax for the current taxable year. Married individuals who file a joint federal income tax return and are subject to section 6654 of the Internal Revenue Code must each be deemed to be subject to the federal provision. If payment of estimated tax is required, the individual, estate, or trust shall, at the time prescribed in this chapter, pay the lesser of the following: a. An amount which, when added to the taxpayer's withholding, equals ninety percent of the taxpayer's current taxable year's net tax liability. b. An amount which, when added to the taxpayer's withholding, equals one hundred percent of the taxpayer's net tax liability for the immediately preceding taxable year.", "volatility": "low", "from_batch": "755-north-dakota-creator-tax-treatment", "subject": "N.D.C.C. 57-38-62", "topic": "Estimated tax: statutory rule", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r755_north_dakota_creator_tax_treatment_755_north_dakota_creator_tax_treatment_tax_conform_57_38_01_13", "category": "Business", "title": "N.D.C.C. 57-38-01: Taxable income is computed as for federal purposes, plus or minus state adjustments", "summary": "N.D.C.C. 57-38-01(13) defines \"taxable income\" as the taxable income computed for federal income tax purposes under the Internal Revenue Code, as amended, plus or minus the adjustments provided by chapter 57-38 or other law; items that flow into federal taxable income therefore flow into the North Dakota base unless a state adjustment says otherwise.", "body": "N.D.C.C. 57-38-01(13) defines \"taxable income\" as the taxable income computed for federal income tax purposes under the Internal Revenue Code, as amended, plus or minus the adjustments provided by chapter 57-38 or other law; items that flow into federal taxable income therefore flow into the North Dakota base unless a state adjustment says otherwise.\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“13. \"Taxable income\" in the case of individuals, estates, trusts, and corporations means the taxable income as computed for an individual, estate, trust, or corporation for federal income tax purposes under the United States Internal Revenue Code of 1954, as amended, plus or minus the adjustments as may be provided by this chapter or other provisions of law. Except as otherwise expressly provided, \"taxable income\" does not include any amount computed for federal alternative minimum tax purposes.”\n\nNote: Source is the legislature's chapter PDF (ndlegis.gov); the verifier cannot read PDFs, quote checked by hand with pdftotext.", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t57c38.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "13. \"Taxable income\" in the case of individuals, estates, trusts, and corporations means the taxable income as computed for an individual, estate, trust, or corporation for federal income tax purposes under the United States Internal Revenue Code of 1954, as amended, plus or minus the adjustments as may be provided by this chapter or other provisions of law. Except as otherwise expressly provided, \"taxable income\" does not include any amount computed for federal alternative minimum tax purposes.", "volatility": "low", "from_batch": "755-north-dakota-creator-tax-treatment", "subject": "N.D.C.C. 57-38-01", "topic": "Taxable income is computed as for federal purposes, plus or minus state adjustments", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r755_north_dakota_creator_tax_treatment_755_north_dakota_creator_tax_treatment_tax_1099_page", "category": "Business", "title": "Withholding-account holders file Form 307 with W-2 and 1099 forms showing North Dakota tax", "summary": "A business with an open North Dakota income tax withholding account must electronically file Form 307 with W-2s and 1099s showing North Dakota income tax withheld by January 31; the page describes no separate state copy of 1099-K or 1099-NEC for ordinary payouts.", "body": "A business with an open North Dakota income tax withholding account must electronically file Form 307 with W-2s and 1099s showing North Dakota income tax withheld by January 31; the page describes no separate state copy of 1099-K or 1099-NEC for ordinary payouts.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“is required to submit a Form 307. This requirement is fulfilled through the process of electronically filing the following forms on or before January 31st of the following year: W-2 1099 (forms that have North Dakota state income tax)”", "source_type": "official", "source_link": "https://www.tax.nd.gov/income-tax-withholding", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "is required to submit a Form 307. This requirement is fulfilled through the process of electronically filing the following forms on or before January 31st of the following year: W-2 1099 (forms that have North Dakota state income tax)", "volatility": "medium", "from_batch": "755-north-dakota-creator-tax-treatment", "subject": "North Dakota Office of State Tax Commissioner", "topic": "Withholding-account holders file Form 307 with W-2 and 1099 forms showing North Dakota tax", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r755_north_dakota_creator_tax_treatment_755_north_dakota_creator_tax_treatment_tax_withhold_page", "category": "Business", "title": "Income tax withholding applies to employers paying wages", "summary": "North Dakota income tax withholding applies to an employer paying wages to an employee who performs services in North Dakota and whose wages are subject to federal income tax withholding.", "body": "North Dakota income tax withholding applies to an employer paying wages to an employee who performs services in North Dakota and whose wages are subject to federal income tax withholding.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“An employer paying wages to an employee if the employee performs services in North Dakota and the wages are subject to federal income tax withholding.”", "source_type": "official", "source_link": "https://www.tax.nd.gov/income-tax-withholding", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "An employer paying wages to an employee if the employee performs services in North Dakota and the wages are subject to federal income tax withholding.", "volatility": "medium", "from_batch": "755-north-dakota-creator-tax-treatment", "subject": "North Dakota Office of State Tax Commissioner", "topic": "Income tax withholding applies to employers paying wages", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r755_north_dakota_creator_tax_treatment_755_north_dakota_creator_tax_treatment_tax_pass_page", "category": "Business", "title": "Pass-through entities pay no entity-level income tax", "summary": "The Tax Commissioner states that partnerships, S corporations and LLCs do not pay income tax at the entity level; the entity's profit or loss passes through to the owners.", "body": "The Tax Commissioner states that partnerships, S corporations and LLCs do not pay income tax at the entity level; the entity's profit or loss passes through to the owners.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“Partnerships, S corporations, and LLCs do not pay income tax at the entity level”", "source_type": "official", "source_link": "https://www.tax.nd.gov/new-businesses-and-contractors", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "Partnerships, S corporations, and LLCs do not pay income tax at the entity level", "volatility": "medium", "from_batch": "755-north-dakota-creator-tax-treatment", "subject": "North Dakota Office of State Tax Commissioner", "topic": "Pass-through entities pay no entity-level income tax", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } } ] }