Residency

[Rawest9]

I am a full-time student in North Dakota originally from Wisconsin. I got married in 2024. My husband is originally from Wisconsin also but moved to North Dakota to be with me. He is a full-time firefighter for two years now in North Dakota. Do we claim North Dakota as our Residency?

[MaryK4]

Yes, you are North Dakota residents for tax purposes.

You are a resident of North Dakota for income tax purposes if either of the below apply:

• You live in North Dakota full time.
• You do not live in North Dakota full-time but maintain a home and spend more than 7 months (which is equal to 210 days) of the tax year in North Dakota.

The 7-month threshold does not apply to:

Individuals in the U.S. military stationed in North Dakota who live in another state.

Minnesota or Montana residents covered under the income tax reciprocity agreements with those states.

Individuals who moved into or out of North Dakota during the tax year and established a permanent home elsewhere. (If you lived in North Dakota for only part of the year, you are considered a part-year resident.)

See Resident | North Dakota Office of State Tax Commissioner.