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Tax help in North Dakota

North Dakota tax rules, in plain words.

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Updated October 8, 20264 sourcesFact checked
The short answer

State tax debt in North Dakota is collected by North Dakota Office of State Tax Commissioner, not the IRS. You can request a payment plan.

Key facts for North Dakota

State income tax
0%, 1.95% and 2.5%, based on income. Source
Payment plan
You can request a payment plan. Source
Collection tools
North Dakota can file a lien on real and personal property and use the Treasury Offset Program. Source

Two debts, two sets of rules

  • The IRS collects federal taxes, with its own letters and plans.
  • North Dakota Office of State Tax Commissioner collects North Dakota taxes, with its own rules.
  • A plan with the IRS does not stop the state from collecting, and the other way around.

Common questions in North Dakota

Who collects state taxes in North Dakota?

The North Dakota Office of State Tax Commissioner. It is separate from the IRS. A plan with one does not stop the other from collecting.

Can I get a payment plan for North Dakota taxes?

You can request a payment plan.

Can TaxTruce help with North Dakota tax debt?

Yes. TaxTruce is a free service that connects you with tax resolution firms that work in North Dakota. Answer a few questions, confirm your phone with a text code, and a firm reviews your situation and calls you back. We are not the IRS or a state agency.

Results depend on your situation. Not every case qualifies.

Facts on this page come from North Dakota Office of State Tax Commissioner and are linked. Rules change. Check with North Dakota Office of State Tax Commissioner or a licensed tax pro before you act. We are not affiliated with North Dakota Office of State Tax Commissioner.

Run the numbers with our free tax tools, like the penalty and payment plan math.

See your options

A few questions. A tax pro calls you back.

Free tools: penalty calculator, 10 year clock, IRS offer data

Free to use. Not the IRS or any government agency. Results depend on your situation. Not every case qualifies.