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State tax filing
North Dakota requires the same married filing jointly filing status as used on the federal return. The ND instructions are that married couples who file a joint federal return and have different states of residence must file a joint North Dakota return and complete Schedule ND-1R.
But, because you moved from MN to ND in October, you may be "domiciled" in ND now. If you consider ND to now be your home, you qualify as a ND resident as of the end of the year.
If you had MN income in 2019 prior to the time you moved to ND, you will need to file as a MN part-year resident to allocate income between the MN and ND tax returns. MN also requires you use the same married filing jointly status used on the federal tax return.
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‎February 28, 2020
7:22 AM
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