Moved from New Hampshire to North Dakota Mid-Year: Which State Tax Returns Do You File?
Answer
Only the state you moved to wants a return. Living in New Hampshire produced no state filing obligation at all, and North Dakota taxes you from the date your residency began. Expect North Dakota withholding to start with your first post-move paycheck.
Last verified
This move takes you into the state income tax system rather than out of it. New Hampshire asked nothing of you; North Dakota does, from the date your residency there begins.
What you file
- 1Part-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. New Hampshire has no wage income tax, so there is nothing to file for the earlier part of the year.
The two states, side by side
| New Hampshire | North Dakota | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | 2 (Form NDW-R) |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form ND-1 with Schedule ND-1NR |
| Part-year return | Not applicable | Form ND-1 with Schedule ND-1NR |
| Credit for other-state tax | No income tax | Schedule ND-1CR |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | New Hampshire Department of Revenue Administration | 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 New Hampshire gives:One part-year return — the state you left.
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: New Hampshire → North DakotaWork state only
- Remote worker: New Hampshire → North DakotaNo state income tax on your wages
- 1099 contractor: New Hampshire → North DakotaClient state only, if you work there
Other New Hampshire pairs
Questions people actually ask
I moved from New Hampshire to North Dakota mid-year. Do I have to file in both states?
Only the state you moved to wants a return. Living in New Hampshire produced no state filing obligation at all, and North Dakota taxes you from the date your residency began. Expect North Dakota withholding to start with your first post-move paycheck.
How do I split my income between New Hampshire and North Dakota?
By when you received it, measured against the date your domicile actually changed. Income received while you were a New Hampshire resident belongs on the New Hampshire return and income received afterwards on the North Dakota return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The New Hampshire and North Dakota rules on this page were last checked against New Hampshire Department of Revenue Administration 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.
- New Hampshire Department of Revenue Administration — individual income taxaccessed 2026-08-07
- North Dakota Office of State Tax Commissioner — individual income taxaccessed 2026-08-07