North Dakota and the 1099 contractor Question: Every State Pair
Which state taxes you if you live in or work in North Dakota. All 100 state pairs for 1099 contractors, with exemption forms and sources.
North Dakota at a glance
| North Dakota | |
|---|---|
| Taxes wages | Yes — graduated |
| Reciprocity partners | 2 (Form NDW-R) |
| Convenience rule | No |
| Nonresident return | Form ND-1 with Schedule ND-1NR |
| Credit for other-state tax | Schedule ND-1CR |
| Nonresident safe harbour | None published |
| Local income tax | No |
| Revenue department | North Dakota Office of State Tax Commissioner |
| Last verified |
Live in North Dakota — all 50 outbound pairs
You live in North Dakota. Pick the client in.
| Client in | Answer |
|---|---|
| Alabama | Home state, plus the client state if you work there |
| Alaska | Home state only — estimated payments |
| Arizona | Home state, plus the client state if you work there |
| Arkansas | Home state, plus the client state if you work there |
| California | Home state, plus the client state if you work there |
| Colorado | Home state, plus the client state if you work there |
| Connecticut | Home state, plus the client state if you work there |
| Delaware | Home state, plus the client state if you work there |
| District of Columbia | Home state, plus the client state if you work there |
| Florida | Home state only — estimated payments |
| Georgia | Home state, plus the client state if you work there |
| Hawaii | Home state, plus the client state if you work there |
| Idaho | Home state, plus the client state if you work there |
| Illinois | Home state, plus the client state if you work there |
| Indiana | Home state, plus the client state if you work there |
| Iowa | Home state, plus the client state if you work there |
| Kansas | Home state, plus the client state if you work there |
| Kentucky | Home state, plus the client state if you work there |
| Louisiana | Home state, plus the client state if you work there |
| Maine | Home state, plus the client state if you work there |
| Maryland | Home state, plus the client state if you work there |
| Massachusetts | Home state, plus the client state if you work there |
| Michigan | Home state, plus the client state if you work there |
| Minnesota | Home state, plus the client state if you work there |
| Mississippi | Home state, plus the client state if you work there |
| Missouri | Home state, plus the client state if you work there |
| Montana | Home state, plus the client state if you work there |
| Nebraska | Home state, plus the client state if you work there |
| Nevada | Home state only — estimated payments |
| New Hampshire | Home state only — estimated payments |
| New Jersey | Home state, plus the client state if you work there |
| New Mexico | Home state, plus the client state if you work there |
| New York | Home state, plus the client state if you work there |
| North Carolina | Home state, plus the client state if you work there |
| Ohio | Home state, plus the client state if you work there |
| Oklahoma | Home state, plus the client state if you work there |
| Oregon | Home state, plus the client state if you work there |
| Pennsylvania | Home state, plus the client state if you work there |
| Rhode Island | Home state, plus the client state if you work there |
| South Carolina | Home state, plus the client state if you work there |
| South Dakota | Home state only — estimated payments |
| Tennessee | Home state only — estimated payments |
| Texas | Home state only — estimated payments |
| Utah | Home state, plus the client state if you work there |
| Vermont | Home state, plus the client state if you work there |
| Virginia | Home state, plus the client state if you work there |
| Washington | Home state only — estimated payments |
| West Virginia | Home state, plus the client state if you work there |
| Wisconsin | Home state, plus the client state if you work there |
| Wyoming | Home state only — estimated payments |
Client in North Dakota — all 50 inbound pairs
The work or the employer is in North Dakota. Pick where you live.
| Live in | Answer |
|---|---|
| Alabama | Home state, plus the client state if you work there |
| Alaska | Client state only, if you work there |
| Arizona | Home state, plus the client state if you work there |
| Arkansas | Home state, plus the client state if you work there |
| California | Home state, plus the client state if you work there |
| Colorado | Home state, plus the client state if you work there |
| Connecticut | Home state, plus the client state if you work there |
| Delaware | Home state, plus the client state if you work there |
| District of Columbia | Home state, plus the client state if you work there |
| Florida | Client state only, if you work there |
| Georgia | Home state, plus the client state if you work there |
| Hawaii | Home state, plus the client state if you work there |
| Idaho | Home state, plus the client state if you work there |
| Illinois | Home state, plus the client state if you work there |
| Indiana | Home state, plus the client state if you work there |
| Iowa | Home state, plus the client state if you work there |
| Kansas | Home state, plus the client state if you work there |
| Kentucky | Home state, plus the client state if you work there |
| Louisiana | Home state, plus the client state if you work there |
| Maine | Home state, plus the client state if you work there |
| Maryland | Home state, plus the client state if you work there |
| Massachusetts | Home state, plus the client state if you work there |
| Michigan | Home state, plus the client state if you work there |
| Minnesota | Home state, plus the client state if you work there |
| Mississippi | Home state, plus the client state if you work there |
| Missouri | Home state, plus the client state if you work there |
| Montana | Home state, plus the client state if you work there |
| Nebraska | Home state, plus the client state if you work there |
| Nevada | Client state only, if you work there |
| New Hampshire | Client state only, if you work there |
| New Jersey | Home state, plus the client state if you work there |
| New Mexico | Home state, plus the client state if you work there |
| New York | Home state, plus the client state if you work there |
| North Carolina | Home state, plus the client state if you work there |
| Ohio | Home state, plus the client state if you work there |
| Oklahoma | Home state, plus the client state if you work there |
| Oregon | Home state, plus the client state if you work there |
| Pennsylvania | Home state, plus the client state if you work there |
| Rhode Island | Home state, plus the client state if you work there |
| South Carolina | Home state, plus the client state if you work there |
| South Dakota | Client state only, if you work there |
| Tennessee | Client state only, if you work there |
| Texas | Client state only, if you work there |
| Utah | Home state, plus the client state if you work there |
| Vermont | Home state, plus the client state if you work there |
| Virginia | Home state, plus the client state if you work there |
| Washington | Client state only, if you work there |
| West Virginia | Home state, plus the client state if you work there |
| Wisconsin | Home state, plus the client state if you work there |
| Wyoming | Client state only, if you work there |
North Dakota in the other situations
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- North Dakota Office of State Tax Commissioner — individual income taxaccessed 2026-08-07