You are North Dakota resident for income tax purposes if either of the following applies to you:
- Your domicile is North Dakota.
- You are not domiciled in North Dakota but you maintain a permanent place of abode in North Dakota and spend more than seven months (which is equal to 210 days) of the tax year in the state.
What is a domicile?
Your domicile is your residence by law and is commonly referred to as your legal residence. It 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 domicile. Domicile is based on your intent as supported by your actions. If you are domiciled in North Dakota for the entire tax year, you are a full-year resident of North Dakota for that year.
