North Dakota Tax Residence

Summary

North Dakota treats you as a resident for income tax if your permanent home in law is in another state, but you maintain a permanent place of abode in North Dakota and spend more than seven months of the tax year in the state in total. The Office of State Tax Commissioner says that seven months is equal to 210 days. Both conditions are needed. A resident is taxed on income from all sources. The rule is in section 57-38-01 of the North Dakota Century Code.

Limit

More than seven months, which the state counts as 210 days

Period

The tax year, for most people 1 January to 31 December

A day counts when

Not defined in the statute. Countr counts any part of a day

Second condition

You maintain a permanent place of abode in North Dakota

Law

North Dakota Century Code, section 57-38-01(11)

Run by

North Dakota Office of State Tax Commissioner

Who it applies to

• Oil, energy and construction workers who keep a flat or house in North Dakota and a legal home in another state.
• Farm families with a home in North Dakota who spend the winter in the south.
• People from Minnesota or Montana who work in North Dakota.
• People who moved their legal home to a state without income tax but still live in North Dakota for most of the year.

The rule

Section 57-38-01(11) of the North Dakota Century Code says that 'resident' applies only to natural persons and includes any person domiciled in the state of North Dakota, and any other person who maintains a permanent place of abode within the state and spends in the aggregate more than seven months of the income year within the state. Domicile is your permanent home in law. 'In the aggregate' means that all periods in the year are added together.

The statute speaks of months, not days. The Office of State Tax Commissioner gives the number: you are a resident if you do not live in the state full time but maintain a home there and spend more than seven months, which is equal to 210 days, of the tax year in North Dakota. This is one of the highest limits of any state. Most states that use a day count set it near half the year.

The Tax Commissioner names three groups to whom the seven-month rule does not apply: members of the United States military who are stationed in North Dakota and are residents of another state, residents of Minnesota or Montana who are covered by the income tax reciprocity agreements with those states, and people who moved into or out of North Dakota during the tax year and established a permanent home elsewhere. People in the last group are part-year residents.

The statute adds one more point about military families: a full-time active duty member of the armed forces assigned to a military installation in the state, or the member's spouse, is not a resident simply because he or she voted in an election in North Dakota. The statute does not define 'permanent place of abode' and does not say how a part of a day is counted. The Tax Commissioner looks at the facts of each case.

Why it exists

North Dakota has many workers who come for long periods, above all in the oil fields, and who keep a legal home in another state. A state may tax all the income of its residents. The seven-month test lets North Dakota treat people who keep a home in the state and live there for well over half the year like other residents. A limit this high leaves out most seasonal workers and people with a summer home.

Counting the days

You add together the days of the tax year that you spent in North Dakota and compare the total with 210. The statute does not define a day, so the careful way is to count each calendar day with any time in the state.

1. Take the tax year. For most people this is 1 January to 31 December.
2. Mark every calendar day on which you were in North Dakota, including arrival and departure days.
3. Add the days of all stays in the year.
4. Compare with 210. At 210 days or fewer you are not over the Tax Commissioner's line. At 211 days or more the time condition is met.
5. Check the second condition: do you maintain a permanent place of abode in North Dakota?
6. Check whether one of the three exceptions applies: military stationed in the state, reciprocity with Minnesota or Montana, or a move during the year.

Examples

A Williston flat and a Texas address

Darren is a drilling supervisor domiciled in Texas, where his family lives. He rents a flat in Williston all year. In 2026 he works three weeks in North Dakota and then goes home for one week, 13 times in the year, with a few extra days. He is in North Dakota on 280 days. He maintains a permanent place of abode in the state and spends more than 210 days there, so he is a North Dakota resident for 2026 and is taxed on all his income.

A summer at the lake

Olga is domiciled in South Dakota and owns a year-round house at Devils Lake. In 2026 she is there from 15 May to 30 September, which is 139 days, and for 11 more days at other times. Her total is 150 days. She keeps a home in North Dakota, but she is far under seven months, so the rule does not apply. In a state with a 183-day limit she would also be under, but with much less room.

Day 210 falls on 29 July

Nate keeps a house in Bismarck and is domiciled in Florida. He is in North Dakota from 1 January 2026 without a break. January to June has 181 days, so 29 July is his day 210. If he leaves that day and stays away for the remainder of the year, he has not spent more than 210 days. One more day in North Dakota in 2026 would be day 211 and would meet the time condition for the year.

Exceptions

• Members of the United States military who are stationed in North Dakota and are residents of another state are outside the seven-month rule.
• Residents of Minnesota or Montana who are covered by the income tax reciprocity agreements with those states are outside the rule.
• People who moved into or out of North Dakota during the tax year and established a permanent home elsewhere are part-year residents and are not treated as full-year residents under this rule.
• A full-time active duty member of the armed forces assigned to an installation in the state, or the member's spouse, does not become a resident simply by voting in a North Dakota election.
• A person who is not domiciled in North Dakota and has no permanent place of abode there is not a resident, whatever the number of days. North Dakota can still tax income from North Dakota sources.

Common misconceptions

“North Dakota uses the 183-day rule.”

The statute says more than seven months, and the Tax Commissioner counts that as 210 days. A person with 190 days and a home in the state is not over the limit.

“I work in North Dakota for most of the year, so I am a resident.”

Only if you also maintain a permanent place of abode there, or you are domiciled there. Without that, you are a nonresident and North Dakota taxes only your North Dakota income.

“Staying under 210 days means I am not a resident.”

The day count is only for people domiciled elsewhere. If North Dakota is your domicile, you are a resident with any number of days.

“The seven months must be one continuous stay.”

The statute says 'in the aggregate'. All periods in the income year are added together.

Questions and answers

Is the North Dakota limit seven months or 210 days?

The statute says 'more than seven months of the income year'. The Office of State Tax Commissioner says this is equal to 210 days. In practice, more than 210 days is the line to watch.

Does a part of a day in North Dakota count as a day?

The statute does not say, and the Tax Commissioner's residency page does not say either. A careful count includes any calendar day on which you were in the state, and Countr counts it that way.

I live in Minnesota and work in Fargo. Does this rule apply to me?

The Tax Commissioner lists Minnesota residents who are covered by the reciprocity agreement as an exception to the seven-month rule. Check that you meet the conditions of the agreement, because the exception depends on it.

What happens if I pass 210 days in North Dakota?

If you also maintain a permanent place of abode in the state and no exception applies, you are a resident for the tax year, and North Dakota taxes your income from all sources. A credit for tax paid to another state may reduce double tax.

I moved to North Dakota in March and stayed. Am I a full-year resident under the seven-month rule?

No. People who moved into or out of the state during the tax year are an exception to the seven-month rule. A person who lived in North Dakota for only part of the year is treated as a part-year resident.

Does the count carry over into the next year?

No. The test looks at one income year. A long stay that crosses 31 December is split, and each year is counted alone.

Sources

• North Dakota Century Code, chapter 57-38, section 57-38-01 (definition of resident)
• North Dakota Office of State Tax Commissioner, Resident (income tax residency)

Read more: The 183-day rule: what it means and what it does not.

Other rules for United States

• Arizona Tax Residence 273 days in each calendar year
• California Tax — Visitors 181 days in each calendar year
• California Tax Residence 273 days in each calendar year
• Connecticut Tax — 30 Days or Fewer 30 days in each calendar year
• Connecticut Tax Residence 183 days in each calendar year
• Delaware Tax Residence 183 days in each calendar year
• Hawaii Tax Residence 200 days in each calendar year
• Idaho Tax Residence 270 days in each calendar year

See all trackers

This page explains the rule and how the days are counted. It is not legal or tax advice. The authority decides each case on its own facts.