Moved from Utah to North Dakota Mid-Year: Which State Tax Returns Do You File?
Answer
Two returns, split at the move date. Utah and North Dakota both tax residents, so each takes the portion of the year you were one. This is a residency question rather than a sourcing question — reciprocity agreements and convenience rules have nothing to do with it.
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 · UtahForm TC-40 with Schedule TC-40B
File a Utah part-year return covering the months you lived in Utah. A part-year resident of Utah reports the income received while a Utah resident, plus any Utah-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
| Utah | North Dakota | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — graduated |
| Reciprocity partners | None | 2 (Form NDW-R) |
| Convenience rule | No | No |
| Nonresident return | Form TC-40 with Schedule TC-40B | Form ND-1 with Schedule ND-1NR |
| Part-year return | Form TC-40 with Schedule TC-40B | Form ND-1 with Schedule ND-1NR |
| Credit for other-state tax | Schedule TC-40S | Schedule ND-1CR |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | No |
| Revenue department | Utah State Tax Commission | 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 Utah 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: Utah → North DakotaBoth states — credit offsets the double tax
- Remote worker: Utah → North DakotaHome state only
- 1099 contractor: Utah → North DakotaHome state, plus the client state if you work there
Other Utah pairs
Questions people actually ask
I moved from Utah to North Dakota mid-year. Do I have to file in both states?
Two returns, split at the move date. Utah and North Dakota both tax residents, so each takes the portion of the year you were one. This is a residency question rather than a sourcing question — reciprocity agreements and convenience rules have nothing to do with it.
How do I split my income between Utah and North Dakota?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Utah resident belongs on the Utah 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 Utah and North Dakota rules on this page were last checked against Utah State Tax Commission 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.
- Utah State Tax Commission — individual income taxaccessed 2026-08-07
- North Dakota Office of State Tax Commissioner — individual income taxaccessed 2026-08-07