Moved from North Dakota to Idaho Mid-Year: Which State Tax Returns Do You File?
Answer
Both states want a return, but neither taxes the whole year. Moving from North Dakota to Idaho splits the tax year at the date your residency changed: a North Dakota part-year return covers everything before it, a Idaho part-year return everything after. Income is assigned by when it was received.
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 · IdahoForm 43 (part-year resident)
File a Idaho part-year return covering the months you lived in Idaho. A part-year resident of Idaho reports the income received while a Idaho resident, plus any Idaho-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 | Idaho | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — flat |
| Reciprocity partners | 2 (Form NDW-R) | None |
| Convenience rule | No | No |
| Nonresident return | Form ND-1 with Schedule ND-1NR | Form 43 |
| Part-year return | Form ND-1 with Schedule ND-1NR | Form 43 (part-year resident) |
| Credit for other-state tax | Schedule ND-1CR | Form 39NR |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | No |
| Revenue department | North Dakota Office of State Tax Commissioner | Idaho State Tax Commission |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Idaho 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 → IdahoBoth states — credit offsets the double tax
- Remote worker: North Dakota → IdahoHome state only
- 1099 contractor: North Dakota → IdahoHome state, plus the client state if you work there
Other North Dakota pairs
Questions people actually ask
I moved from North Dakota to Idaho mid-year. Do I have to file in both states?
Both states want a return, but neither taxes the whole year. Moving from North Dakota to Idaho splits the tax year at the date your residency changed: a North Dakota part-year return covers everything before it, a Idaho part-year return everything after. Income is assigned by when it was received.
How do I split my income between North Dakota and Idaho?
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 Idaho 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 Idaho rules on this page were last checked against North Dakota Office of State Tax Commissioner and Idaho State Tax Commission 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
- Idaho State Tax Commission — individual income taxaccessed 2026-08-07