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State Abbreviation: |
ND |
State Tax Withholding State Code: |
38 |
Acceptable Exemption Form: |
None |
Basis for Withholding: |
Federal Exemptions |
Acceptable Exemption Data: |
None |
TSP Deferred: |
Yes |
Special Coding: |
None |
Additional Information: |
A State tax certificate is not required since Federal exemptions are used in the computation of the State formula. |
Additional Resources: |
Withholding Formula (Effective Pay Period 13, 2015)
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program and Flexible Spending Account - health care and dependent care deductions) from the amount computed in step 1.
- Add the taxable biweekly fringe benefits (i.e., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages times 26 to obtain the gross annual wages.
- Determine the exemption allowance by applying the following guidelines and subtract this amount from the annual wages to compute taxable income:
Exemption Allowance = $4,000 x Number of Exemptions
- Apply the taxable income computed in step 5 to the following table to determine the annual North Dakota income tax withholding:
Tax Withholding Table
Single or Head of Household
If the Amount of
Taxable Income Is:The Amount of North Dakota
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$4,300
$0
plus
0.00%
$0
4,300
41,000
0.00
plus
1.10%
4,300
41,000
83,000
403.70
plus
2.04%
41,000
83,000
191,000
1,260.50
plus
2.27%
83,000
191,000
411,000
3,712.10
plus
2.64%
191,000
411,000
and over
9,520.10
plus
2.90%
411,000
Tax Withholding Table
Married
If the Amount of
Taxable Income Is:The Amount of North Dakota
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$10,000
$0.00
plus
0.0%
$0
10,000
71,000
0.00
plus
1.10%
10,000
71,000
134,000
671.00
plus
2.04%
71,000
134,000
239,000
1,956.20
plus
2.27%
134,000
239,000
418,000
4,339.70
plus
2.64%
239,000
418,000
and over
9,065.30
plus
2.90%
418,000
- Divide the annual North Dakota income tax withholding by 26 and round to the nearest dollar to obtain the biweekly North Dakota income tax withholding.
- Add additional amount or percentage elected by the employee to the pay period tax calculated in the above step and round to the nearest dollar to determine the amount of tax to be withheld for this payroll period.