Live in New Hampshire, Work Remotely for a North Dakota Employer: Who Taxes You?
Answer
Nothing is owed on either side. New Hampshire has no wage income tax, and North Dakota taxes nonresidents only on work actually performed inside North Dakota. Never setting foot in North Dakota keeps the income entirely outside its reach, so this pair produces no state return at all.
Last verified
Wages are sourced to the place where the work is physically performed. That default is what makes remote work simple, and it is only disturbed when the employer's state runs a convenience-of-the-employer rule. North Dakota does not.
What you file
There is nothing to file in either New Hampshire or North Dakota on these wages. Your federal return is unaffected — the federal government taxes the income whatever the states do.
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 |
| 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:Home state only.
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
- 1099 contractor: New Hampshire → North DakotaClient state only, if you work there
- Moved mid-year: New Hampshire → North DakotaOne part-year return — the state you moved to
Other New Hampshire pairs
Questions people actually ask
I live in New Hampshire and work remotely for a North Dakota employer. Which state do I pay?
Nothing is owed on either side. New Hampshire has no wage income tax, and North Dakota taxes nonresidents only on work actually performed inside North Dakota. Never setting foot in North Dakota keeps the income entirely outside its reach, so this pair produces no state return at all.
Which state should my employer be withholding for?
Neither. There is no state income tax to withhold on either side of this pairing, so a state line on your pay stub for New Hampshire or North Dakota is an error worth querying.
Does my North Dakota employer's location alone create a North Dakota tax obligation?
No. North Dakota sources wages to the place where the work is physically performed, and it does not apply a convenience-of-the-employer rule that would override that. Days you actually spend working inside North Dakota are a different matter — those are North Dakota-source income and can require a nonresident return.
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