Moved from Indiana to North Dakota Mid-Year: Which State Tax Returns Do You File?
Answer
Indiana for the first part of the year, North Dakota for the rest. Each state's part-year return reports the income received during that state's residency period and prorates the standard deduction, exemptions and credits accordingly. Keep evidence of the date you actually changed domicile.
Last verified
A mid-year move splits the tax year in two, and each state taxes its own half. That is a residency question, so the machinery that governs commuters — reciprocity agreements, convenience rules, nonresident withholding — is beside the point here.
What you file
- 1Part-year return · IndianaForm IT-40PNR
File a Indiana part-year return covering the months you lived in Indiana. A part-year resident of Indiana reports the income received while a Indiana resident, plus any Indiana-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
| Indiana | North Dakota | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — graduated |
| Reciprocity partners | 5 (Form WH-47) | 2 (Form NDW-R) |
| Convenience rule | No | No |
| Nonresident return | Form IT-40PNR | Form ND-1 with Schedule ND-1NR |
| Part-year return | Form IT-40PNR | Form ND-1 with Schedule ND-1NR |
| Credit for other-state tax | Schedule 6 (Form IT-40PNR) | Schedule ND-1CR |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | No |
| Revenue department | Indiana Department of Revenue | 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 Indiana 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: Indiana → North DakotaBoth states — credit offsets the double tax
- Remote worker: Indiana → North DakotaHome state only
- 1099 contractor: Indiana → North DakotaHome state, plus the client state if you work there
Other Indiana pairs
Questions people actually ask
I moved from Indiana to North Dakota mid-year. Do I have to file in both states?
Indiana for the first part of the year, North Dakota for the rest. Each state's part-year return reports the income received during that state's residency period and prorates the standard deduction, exemptions and credits accordingly. Keep evidence of the date you actually changed domicile.
How do I split my income between Indiana and North Dakota?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Indiana resident belongs on the Indiana 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 Indiana and North Dakota rules on this page were last checked against Indiana Department of Revenue 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.
- Indiana Department of Revenue — individual income taxaccessed 2026-08-07
- North Dakota Office of State Tax Commissioner — individual income taxaccessed 2026-08-07