If you were a full-year nonresident of North Dakota for the 2021 tax year, you must file a 2021 North Dakota individual income tax return if both of the following apply:
- You are required to file a 2021 federal individual income tax return.
- You derived gross income from North Dakota sources during the 2021 tax year.
For a nonresident, “gross income from North Dakota sources” includes the income from tangible property in North Dakota, such as rents, oil and gas royalties, and gain from the sale or exchange of the property.
Form ND-1 Booklet
@Anonymous
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
