North Dakota — Tax Residency Rule

Summary

Day limit

210 days

Window

Calendar year

Triggers on

Day 211

Also requires

A permanent place of abode

Effect

Taxed as a state resident

North Dakota treats you as a statutory resident for income tax if you maintain a permanent place of abode in the state and spend more than 210 days there during the calendar year. To stay outside statutory residency, keep your days in North Dakota at 210 or fewer — the status triggers on day 211. A separate domicile test can also make you a resident regardless of the day count.

Who it applies to

This matters most if you are:

• A remote worker or frequent traveler who spends long stretches of the year in North Dakota.
• Someone who owns or rents a home in North Dakota while living or working partly in another state or country.
• A seasonal or cross-border resident splitting time between North Dakota and a neighboring state.

The test applies to individuals based on physical presence and a maintained home — not on citizenship or visa status.

The rule — and why it exists

North Dakota defines residency for income tax through two independent routes:

• Statutory residency. You maintain a permanent place of abode in the state and are present there for more than 210 days during the calendar year. Both conditions must be met at the same time.
• Domicile. If North Dakota is your true, fixed, and permanent home, you are a resident regardless of the day count — even if you spend most of the year elsewhere.

Why it exists: states use physical presence and a permanent home as proxies for where your economic life really sits. Pairing the day count with the abode requirement stops people from keeping a base in North Dakota while claiming nonresidency purely by watching the calendar.

Counting the days

1. 1Count every day you are physically present in North Dakota during the calendar year (1 January to 31 December).
2. 2Any part of a day spent in the state generally counts as a full day of presence.
3. 3The count resets to zero at the start of each new calendar year — it is not a rolling 12-month window.
4. 4You cross the line on day 211, at which point statutory residency applies for that tax year.

Because the window is the calendar year, days do not carry over between years. Exceeding 210 days only makes you a statutory resident when the permanent-place-of-abode condition is also met at the same time.

Examples

Example 1 — clearly a statutory resident

You rent a year-round apartment in Fargo and are physically present in North Dakota for 230 days during the year. You maintain a permanent place of abode and exceed 210 days, so you are a statutory resident for that tax year.

Example 2 — abode but not enough days

You keep a lake house in North Dakota but spend only about 150 days there, living the rest of the year in another state. You do not meet the 210-day threshold, so the statutory test is not triggered — though you should still check the domicile test.

Example 3 — lots of days but no abode

You work a long project in North Dakota for 220 days but stay in short-term hotels and maintain no home suitable for year-round living in the state. Without a permanent place of abode, exceeding 210 days does not, on its own, make you a statutory resident.

Exceptions & edge cases

• Domicile overrides the day count. If North Dakota is your true, fixed, and permanent home, you are a resident even if you spend fewer than 211 days in the state.
• Part-year residents. If you move into or out of North Dakota during the year, you may be taxed as a part-year resident, with different treatment before and after the move.
• The abode must be genuinely maintained. A dwelling you have fully let to tenants and cannot use yourself generally does not count as your permanent place of abode.

Common misconceptions

• "Under 211 days means I'm definitely safe." Not necessarily — the separate domicile test can make you a resident regardless of how few days you spend in the state.
• "The 210 days roll over a 12-month period." No — the count is per calendar year and resets to zero on 1 January.
• "Owning a home in North Dakota alone makes me a resident." Not by itself — the abode must combine with more than 210 days of presence, or with domicile, to create residency.

Frequently asked questions

Sources

• North Dakota Office of State Tax Commissioner — Residency
• N.D.C.C. §57-38-01 — Income tax definitions (resident)