Moved from Hawaii to North Dakota Mid-Year: Which State Tax Returns Do You File?
Answer
You file two part-year returns. Hawaii taxes the income you received while you lived there, North Dakota taxes the income you received after the move, and each state prorates your deductions and credits to its own slice of the year. The date you changed domicile is the dividing line.
Last verified
Part-year returns are designed so that neither state taxes the whole year. The risk is not double taxation by default; it is misassigning income received near the move date, and losing the proration on deductions and credits.
What you file
- 1Part-year return · HawaiiForm N-15 (part-year resident)
File a Hawaii part-year return covering the months you lived in Hawaii. A part-year resident of Hawaii reports the income received while a Hawaii resident, plus any Hawaii-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · North DakotaForm ND-1 with Schedule ND-1NR
File a North Dakota part-year return covering the months you lived in North Dakota. A part-year resident of North Dakota reports the income received while a North Dakota resident, plus any North Dakota-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| Hawaii | North Dakota | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | None | 2 (Form NDW-R) |
| Convenience rule | No | No |
| Nonresident return | Form N-15 | Form ND-1 with Schedule ND-1NR |
| Part-year return | Form N-15 (part-year resident) | Form ND-1 with Schedule ND-1NR |
| Credit for other-state tax | Schedule CR | Schedule ND-1CR |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | No |
| Revenue department | Hawaii Department of Taxation | North Dakota Office of State Tax Commissioner |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in North Dakota and working in Hawaii gives:Two part-year returns.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Hawaii → North DakotaBoth states — credit offsets the double tax
- Remote worker: Hawaii → North DakotaHome state only
- 1099 contractor: Hawaii → North DakotaHome state, plus the client state if you work there
Other Hawaii pairs
Questions people actually ask
I moved from Hawaii to North Dakota mid-year. Do I have to file in both states?
You file two part-year returns. Hawaii taxes the income you received while you lived there, North Dakota taxes the income you received after the move, and each state prorates your deductions and credits to its own slice of the year. The date you changed domicile is the dividing line.
How do I split my income between Hawaii and North Dakota?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Hawaii resident belongs on the Hawaii return and income received afterwards on the North Dakota return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Hawaii and North Dakota rules on this page were last checked against Hawaii Department of Taxation and North Dakota Office of State Tax Commissioner on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
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.
- Hawaii Department of Taxation — individual income taxaccessed 2026-08-07
- North Dakota Office of State Tax Commissioner — individual income taxaccessed 2026-08-07