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Moved from Missouri to North Dakota Mid-Year: Which State Tax Returns Do You File?

Two part-year returnsBoth states claim the income

Answer

Missouri 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

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

  1. 1Part-year return · MissouriForm MO-1040 with Form MO-NRI

    File a Missouri part-year return covering the months you lived in Missouri. A part-year resident of Missouri reports the income received while a Missouri resident, plus any Missouri-source income received during the rest of the year, and prorates the deductions and credits to the residency period.

  2. 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

 MissouriNorth Dakota
Taxes wagesYes — graduatedYes — graduated
Reciprocity partnersNone2 (Form NDW-R)
Convenience ruleNoNo
Nonresident returnForm MO-1040 with Form MO-NRIForm ND-1 with Schedule ND-1NR
Part-year returnForm MO-1040 with Form MO-NRIForm ND-1 with Schedule ND-1NR
Credit for other-state taxForm MO-CRSchedule ND-1CR
Nonresident safe harbourNone publishedNone published
Local income taxYesNo
Revenue departmentMissouri Department of RevenueNorth 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 Missouri gives:Two part-year returns.

North Dakota to Missouri →

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.

Other Missouri pairs

Questions people actually ask

I moved from Missouri to North Dakota mid-year. Do I have to file in both states?

Missouri 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 Missouri and North Dakota?

By when you received it, measured against the date your domicile actually changed. Income received while you were a Missouri resident belongs on the Missouri 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 Missouri and North Dakota rules on this page were last checked against Missouri 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.