Treatment Of Military Personnel Guideline - Income Tax - North Dakota Offi Ce Of State Tax Commissioner Page 3
ADVERTISEMENT
1
2
3
4
5
6Military Personnel Guideline
Page 3
○
State where eligible for unemployment insurance
○
State where resident income tax returns are filed
○
Location of work or business
○
State where eligible for in-state college tuition
●
Voting, license and registration information
○
Where is person registered for voting
○
State where driver’s license is obtained
○
State where vehicles are registered
○
State where professional licenses are obtained
●
Personal and professional information
○
Location of spouse and/or dependents
○
If a dependent of another person, state where that person is a resident
○
Location of fraternal, social or athletic memberships
○
Location of union membership
○
Location of place of religious worship
No single factor is conclusive as to the state of legal residence. While certain of the above factors carry more weight
than others, all of the facts and circumstances need to be examined together to determine legal residence.
Changing legal residence.
Changing legal residence requires (1) abandonment of the current place of legal residence, (2) actual movement to a
new place of legal residence, and (3) intent to change the place of legal residence and to remain at the new place of
legal residence. Affi rmative steps that support an intent to change legal residence include the following:
●
Changing legal documents, such as a will or insurance policies, to reflect the new residence
●
Changing employment records, such as payroll taxes, etc.
●
Registering to vote in the new location
●
Applying for a driver’s license in the new state of residence
●
Registering vehicles in the new state of residence
●
Filing a resident income tax return in the new state of residence
●
Selling a home in the current state of residence and purchasing a home in the new state of residence
Filing requirement and taxable income
Full-year residents of North Dakota.
If you are a full-year resident of North Dakota who is required to fi le a federal income tax return, you are required
to fi le a North Dakota income tax return. As a North Dakota resident, you must pay North Dakota income tax on all
of your taxable income regardless of its source (including sources outside North Dakota). Your income is taxable to
the same extent it is taxable for federal income tax purposes. This applies regardless of where you may have been
stationed during the year. See Deductions available to military personnel later in this guideline for any deductions
or exemptions that may apply.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial