Live in Nevada, Work in North Dakota: Which State Taxes Your Paycheck?
Answer
North Dakota withholds, Nevada does not. As a Nevada resident you have no home-state income tax return at all, so the North Dakota nonresident return is the whole of your state filing. Nothing offsets the North Dakota tax, because a credit has to be claimed against a home-state tax that does not exist.
Last verified
Living in a state with no income tax removes the resident return, but it does not shelter income you earn somewhere else. North Dakota taxes what is earned inside North Dakota, whoever earns it, and a nonresident return is how that gets settled.
What you file
- 1Nonresident return · North DakotaForm ND-1 with Schedule ND-1NR
File a North Dakota nonresident return for the wages you earned in North Dakota. Nevada has no wage income tax, so there is no second return and no credit to claim.
The two states, side by side
| Nevada | 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 | Nevada Department of Taxation | 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 Nevada 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.
- Remote worker: Nevada → North DakotaNo state income tax on your wages
- 1099 contractor: Nevada → North DakotaClient state only, if you work there
- Moved mid-year: Nevada → North DakotaOne part-year return — the state you moved to
Other Nevada pairs
Questions people actually ask
I live in Nevada and work in North Dakota. Which state takes the tax out of my paycheck?
North Dakota withholds, Nevada does not. As a Nevada resident you have no home-state income tax return at all, so the North Dakota nonresident return is the whole of your state filing. Nothing offsets the North Dakota tax, because a credit has to be claimed against a home-state tax that does not exist.
Which state should my employer be withholding for?
North Dakota. The wages are sourced to North Dakota, so North Dakota withholding is correct and there is no Nevada withholding to set up, because Nevada levies no income tax on wages.
How current is this?
The Nevada and North Dakota rules on this page were last checked against Nevada Department of Taxation 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.
- Nevada Department of Taxation — individual income taxaccessed 2026-08-07
- North Dakota Office of State Tax Commissioner — individual income taxaccessed 2026-08-07