North Dakota State Income Tax Withholding
Reference Number: NFC-23-1683116852
Published: April 27, 2023
Effective: Pay Period 06, 2023
Summary
The Single, Married, and Head of Household income tax withholding tables for the State of North Dakota have changed.
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: |
W-4 (see the Additional Information section) |
|
Basis for Withholding: |
Federal Exemptions |
|
Acceptable Exemption Data: |
S/M/H, Number of Allowances, prior to 2020 Federal Form W-4. MS/MJ/HH for 2020 or newer, Federal Form W-4. |
|
TSP Deferred: |
Yes |
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Special Coding: |
None |
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Additional Information: |
A State tax certificate is not required since Federal exemptions are used in the computation of the State formula. Employees who have not previously submitted a 2020 or newer Federal Form W-4, but have submitted a prior to 2020 Federal Form W-4, will default to the prior to 2020 Federal Form W-4 submission. Employees who have not previously submitted a prior to 2020 W-4 and have not submitted a 2020 or newer Federal Form W-4, will default to Single and zero (00) allowances. |
Withholding Formula (Effective Pay Period 06, 2023)
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Employees 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:
Multiply the number of Exemptions by $4,300
- If the employee is Single and Married Filing Separately, or the employee is Head of Household and has claimed exemptions, apply the taxable income computed in step 5 to the following tables to determine the annual North Dakota income tax withholding:
Single or Married Filing Separately Tax Withholding Table
|
If the Amount of Taxable Income Is: |
The Amount of Tax Withholding Should Be: |
| Over $0 but not over $6,925 | $0.00 |
| Over $6,925 but not over $51,650 | $0.00 plus 1.10% of excess over $6,925 |
| Over $51,650 but not over $115,250 | $491.98 plus 2.04% of excess over $51,650 |
| Over $115,250 but not over $232,900 | $1,789.42 plus 2.27% of excess over $115,250 |
| Over $232,900 but not over $498,275 | $4,460.07 plus 2.64% of excess over $232,900 |
| Over $498,275 | $11,465.97 plus 2.90% of excess over $498,275 |
- If the employee is Married and Married Filing Jointly, apply the taxable income computed in step 5 to the following tables to determine the annual North Dakota income tax withholding:
Married or Married Filing Jointly Tax Withholding Table
|
If the Amount of Taxable Income Is: |
The Amount of Tax Withholding Should Be: |
| Over $0 but not over $13,850 | $0.00 |
| Over $13,850 but not over $51,225 | $0.00 plus 1.10% of excess over $13,850 |
| Over $51,225 but not over $104,125 | $411.13 plus 2.04% of excess over $51,225 |
| Over $104,125 but not over $151,400 | $1,490.29 plus 2.27% of excess over $104,125 |
| Over $151,400 but not over $259,525 | $2,563.43 plus 2.64% of excess over $151,400 |
| Over $259,525 | $5,417.93 plus 2.90% of excess over $259,525 |
- If the employee is Head of Household and has zero exemptions, apply the following tax rates to annualized taxable wages to determine the annual North Dakota tax amount:
Head of Household 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 $70,350 | $0.00 plus 1.10% of excess over $10,400 |
| Over $70,350 but not over $165,150 | $659.45 plus 2.04% of excess over $70,350 |
| Over $165,150 but not over $260,950 | $2,593.37 plus 2.27% of excess over $165,150 |
| Over $260,950 but not over $501,750 | $4,768.03 plus 2.64% of excess over $260,950 |
| Over $501,750 | $11,125.15 plus 2.90% of excess over $501,750 |
- 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 HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) Home page. Select the Publications tab and select U.S. Income Tax Formulas from the Publications 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 1-855-NFC-4GOV (1-855-632-4468) or via the customer service portal at ServiceNow Portal for Federated Users and at ServiceNow Portal for Non-Federated Users.