TAXES 19-10, North Dakota Income Tax Withholding
Published: February 14, 2019
Effective: Pay Period 03, 2019
Summary
The income tax withholding formula for the State of North Dakota includes the following changes:
- The annual amount per exemption will increase from $4,150 to $4,200.
- The Single and Married income tax withholdings will change.
No action on the part of the employee or the personnel office is necessary.
Tax Formula
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. |
Withholding Formula (Effective Pay Period 03, 2019)
- Subtract the nontaxable biweekly Thrift Savings Plan (TSP) 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 (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
- Determine the exemption allowance by applying the following guideline and subtract this amount from the annual wages to compute the taxable income:
Exemption Allowance = $4,200 x Number of Exemptions
- Apply the taxable income computed in step 5 to the following table(s) to determine the annual North Dakota income tax withholding:
Single or Head of Household Tax Withholding Table
If the Amount of Taxable Income Is:
If the Amount of Taxable Income Is:
Over $0 but not over $4,500
$0.00
Over $4,500 but not over $43,000
$0.00 plus 1.10% of excess over $4,500
Over $43,000 but not over $87,000
$423.50 plus 2.04% of excess over $43,000
Over $87,000 but not over $202,000
$1,321.10 plus 2.27% of excess over $87,000
Over $202,000 but not over $432,000
$3,931.60 plus 2.64% of excess over $202,000
Over $432,000
$10,003.60 plus 2.90% of excess over $432,000
Married Tax Withholding Table
If the Amount of Taxable Income Is:
The Amount of Tax Withholding Should Be:
Over $0 but not over $10,400
$0.00
Over $10,400 but not over $75,000
$0.00 plus 1.10% of excess over $10,400
Over $75,000 but not over $141,000
$710.60 plus 2.04% of excess over $75,000
Over $141,000 but not over $252,000
$2,057.00 plus 2.27% of excess over $141,000
Over $252,000 but not over $440,000
$4,576.70 plus 2.64% of excess over $252,000
Over $440,000
$9,539.90 plus 2.90% of excess over $440,000
- Divide the annual North Dakota income tax withholding calculated in step 6 by the number of pay dates in the tax year 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 pay period.
Resources
To view the updated tax formula, go to the page from the drop-down menu on the National Finance Center (NFC) homepage. Select the tab and select from the menu to launch the tax map. Select the desired State from the map provided for the formula.
Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at or via the customer service portal.