Live in North Dakota, Work Remotely for a New Hampshire Employer: Who Taxes You?
Answer
Only North Dakota taxes you. New Hampshire levies no personal income tax on wages, so nothing is withheld there and you file no New Hampshire return. North Dakota taxes its residents on all income wherever earned, which means your New Hampshire earnings go on a North Dakota resident return in full.
Last verified
Crossing into a state with no income tax does not lower your tax bill, because your home state is not taxing you on where you work — it is taxing you on where you live. North Dakota reaches all of a resident's income, and New Hampshire adds nothing on top.
What you file
- 1Resident return · North Dakota
File a North Dakota resident return reporting all of your income.
The two states, side by side
| North Dakota | New Hampshire | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | 2 (Form NDW-R) | None |
| Convenience rule | No | No |
| Nonresident return | Form ND-1 with Schedule ND-1NR | Not applicable |
| Credit for other-state tax | Schedule ND-1CR | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | North Dakota Office of State Tax Commissioner | New Hampshire Department of Revenue Administration |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in New Hampshire and working in North Dakota gives:No state income tax on your wages.
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 → New HampshireHome state only
- 1099 contractor: North Dakota → New HampshireHome state only — estimated payments
- Moved mid-year: North Dakota → New HampshireOne part-year return — the state you left
Other North Dakota pairs
Questions people actually ask
I live in North Dakota and work remotely for a New Hampshire employer. Which state do I pay?
Only North Dakota taxes you. New Hampshire levies no personal income tax on wages, so nothing is withheld there and you file no New Hampshire return. North Dakota taxes its residents on all income wherever earned, which means your New Hampshire earnings go on a North Dakota resident return in full.
Which state should my employer be withholding for?
North Dakota. Your employer should withhold North Dakota tax rather than New Hampshire tax on these wages. If a New Hampshire line is showing on your pay stub, raise it with payroll now rather than at filing time.
How current is this?
The North Dakota and New Hampshire rules on this page were last checked against North Dakota Office of State Tax Commissioner and New Hampshire Department of Revenue Administration 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
- New Hampshire Department of Revenue Administration — individual income taxaccessed 2026-08-07