For income tax purposes, ‘‘resident’’ means any person domiciled in 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. Full-time active duty members of the armed forces who are assigned to North Dakota military installations, or members’ spouses, aren’t ‘‘residents’’ of North Dakota for income tax purposes simply by voting in an election in the state.

N.D. Cent. Code § 57-38-01(11).

In North Dakota, an individual that moves into, or moves out of, the state during the taxable year is considered a part-year resident.

N.D. Admin. Code § 81-03-02.2-01(4).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = No

Due Date = April 15

Accepts Federal Extensions = Yes