North Dakota tax residency rules
Threshold: 210 days · Days + Abode · Calendar year (Jan 1 – Dec 31)
Rules tracked by Tax Days
ND Statutory Residency
- Type
- Days + Abode
- Threshold
- 210 days
- Period
- Calendar year (Jan 1 – Dec 31)
Statutory resident if you spend more than the threshold days AND maintain a permanent place of abode in the jurisdiction.
Generally, if you keep a permanent place of abode in North Dakota and spend more than seven months (about 210 days) of the year in the state, you are a resident, even if domiciled elsewhere.
ND DomicileInformational
- Type
- Facts & Circumstances
- Threshold
- No fixed threshold
- Period
- Calendar year (Jan 1 – Dec 31)
Residency determined by examining the totality of your connections, home, family, business, social ties, time spent. No fixed day threshold.
Generally, if North Dakota is your domicile, you are a full-year resident.
North Dakota tax residency, FAQ
How many days can I spend in North Dakota before becoming a tax resident?
Generally, spending more than 210 days in North Dakota during a calendar year can make you a tax resident, provided you also maintain a permanent place of abode there. Generally, if you keep a permanent place of abode in North Dakota and spend more than seven months (about 210 days) of the year in the state, you are a resident, even if domiciled elsewhere.
How does North Dakota count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does North Dakota use?
North Dakota measures residency over calendar year (jan 1 – dec 31).
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