Moved from North Dakota to Hawaii Mid-Year: Which State Tax Returns Do You File?
Answer
Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering North Dakota source can still pull a nonresident filing along with it.
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 · 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.
- 2Part-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.
The two states, side by side
| North Dakota | Hawaii | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | 2 (Form NDW-R) | None |
| Convenience rule | No | No |
| Nonresident return | Form ND-1 with Schedule ND-1NR | Form N-15 |
| Part-year return | Form ND-1 with Schedule ND-1NR | Form N-15 (part-year resident) |
| Credit for other-state tax | Schedule ND-1CR | Schedule CR |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | No |
| Revenue department | North Dakota Office of State Tax Commissioner | Hawaii Department of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Hawaii and working in North Dakota 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: North Dakota → HawaiiBoth states — credit offsets the double tax
- Remote worker: North Dakota → HawaiiHome state only
- 1099 contractor: North Dakota → HawaiiHome state, plus the client state if you work there
Other North Dakota pairs
Questions people actually ask
I moved from North Dakota to Hawaii mid-year. Do I have to file in both states?
Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering North Dakota source can still pull a nonresident filing along with it.
How do I split my income between North Dakota and Hawaii?
By when you received it, measured against the date your domicile actually changed. Income received while you were a North Dakota resident belongs on the North Dakota return and income received afterwards on the Hawaii 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 North Dakota and Hawaii rules on this page were last checked against North Dakota Office of State Tax Commissioner and Hawaii Department of Taxation 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.
- North Dakota Office of State Tax Commissioner — individual income taxaccessed 2026-08-07
- Hawaii Department of Taxation — individual income taxaccessed 2026-08-07