North Dakota and the Remote worker Question: Every State Pair
Which state taxes you if you live in or work in North Dakota. All 100 state pairs for remote workers, with exemption forms and sources.
North Dakota at a glance
| North Dakota | |
|---|---|
| Taxes wages | Yes — graduated |
| Reciprocity partners | 2 (Form NDW-R) |
| Convenience rule | No |
| Nonresident return | Form ND-1 with Schedule ND-1NR |
| Credit for other-state tax | Schedule ND-1CR |
| Nonresident safe harbour | None published |
| Local income tax | No |
| Revenue department | North Dakota Office of State Tax Commissioner |
| Last verified |
Live in North Dakota — all 50 outbound pairs
You live in North Dakota. Pick the employer in.
| Employer in | Answer |
|---|---|
| Alabama | Home state only |
| Alaska | Home state only |
| Arizona | Home state only |
| Arkansas | Home state only |
| California | Home state only |
| Colorado | Home state only |
| Connecticut | Home state only |
| Delaware | Convenience-of-the-employer rule — both states tax you |
| District of Columbia | Home state only |
| Florida | Home state only |
| Georgia | Home state only |
| Hawaii | Home state only |
| Idaho | Home state only |
| Illinois | Home state only |
| Indiana | Home state only |
| Iowa | Home state only |
| Kansas | Home state only |
| Kentucky | Home state only |
| Louisiana | Home state only |
| Maine | Home state only |
| Maryland | Home state only |
| Massachusetts | Home state only |
| Michigan | Home state only |
| Minnesota | Home state only |
| Mississippi | Home state only |
| Missouri | Home state only |
| Montana | Home state only |
| Nebraska | Convenience-of-the-employer rule — both states tax you |
| Nevada | Home state only |
| New Hampshire | Home state only |
| New Jersey | Home state only |
| New Mexico | Home state only |
| New York | Convenience-of-the-employer rule — both states tax you |
| North Carolina | Home state only |
| Ohio | Home state only |
| Oklahoma | Home state only |
| Oregon | Home state only |
| Pennsylvania | Convenience-of-the-employer rule — both states tax you |
| Rhode Island | Home state only |
| South Carolina | Home state only |
| South Dakota | Home state only |
| Tennessee | Home state only |
| Texas | Home state only |
| Utah | Home state only |
| Vermont | Home state only |
| Virginia | Home state only |
| Washington | Home state only |
| West Virginia | Home state only |
| Wisconsin | Home state only |
| Wyoming | Home state only |
Employer in North Dakota — all 50 inbound pairs
The work or the employer is in North Dakota. Pick where you live.
| Live in | Answer |
|---|---|
| Alabama | Home state only |
| Alaska | No state income tax on your wages |
| Arizona | Home state only |
| Arkansas | Home state only |
| California | Home state only |
| Colorado | Home state only |
| Connecticut | Home state only |
| Delaware | Home state only |
| District of Columbia | Home state only |
| Florida | No state income tax on your wages |
| Georgia | Home state only |
| Hawaii | Home state only |
| Idaho | Home state only |
| Illinois | Home state only |
| Indiana | Home state only |
| Iowa | Home state only |
| Kansas | Home state only |
| Kentucky | Home state only |
| Louisiana | Home state only |
| Maine | Home state only |
| Maryland | Home state only |
| Massachusetts | Home state only |
| Michigan | Home state only |
| Minnesota | Home state only |
| Mississippi | Home state only |
| Missouri | Home state only |
| Montana | Home state only |
| Nebraska | Home state only |
| Nevada | No state income tax on your wages |
| New Hampshire | No state income tax on your wages |
| New Jersey | Home state only |
| New Mexico | Home state only |
| New York | Home state only |
| North Carolina | Home state only |
| Ohio | Home state only |
| Oklahoma | Home state only |
| Oregon | Home state only |
| Pennsylvania | Home state only |
| Rhode Island | Home state only |
| South Carolina | Home state only |
| South Dakota | No state income tax on your wages |
| Tennessee | No state income tax on your wages |
| Texas | No state income tax on your wages |
| Utah | Home state only |
| Vermont | Home state only |
| Virginia | Home state only |
| Washington | No state income tax on your wages |
| West Virginia | Home state only |
| Wisconsin | Home state only |
| Wyoming | No state income tax on your wages |
North Dakota in the other situations
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