How can I determine if I am a resident of North Dakota?
How can I determine if I am a resident of North Dakota?
The term "resident" refers to an individual who is a legal resident of North Dakota. Legal residence (which is also called domicile) means the place that is your permanent home to which you always intend to return whenever absent from it. If you have more than one physical place of abode, only one of them may be your legal residence. Legal residence is based on your intent and your actions.
Statutory 7-month Rule:
Even though you were not a resident of North Dakota for any part of the tax year that is, you were a full-year nonresident, you must file as a full-year resident of North Dakota if you maintain a permanent place of abode in North Dakota and spend in the aggregate more than 210 days of the tax year in North Dakota. A permanent place of abode means a house, apartment, or other dwelling containing cooking and bathroom facilities that is suitable for year-round living and is maintained on a permanent or indefi nite basis. This 7-month rule does not apply if you were
(1) A part-year resident of North Dakota,
(2) A full-year nonresident serving in the U.S. armed forces, or
(3) A full-year resident of Montana or Minnesota covered by reciprocity.
Residents in U.S. armed Forces:
If you were a resident of North Dakota serving in the U.S. armed forces in 2021 and you are required to file a 2021 federal individual income tax return, you must file a North Dakota individual income tax return as a full-year resident. This applies regardless of where you were stationed during the tax year.
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