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The North Dakota Department of Revenue made a few changes for the 2020 tax year. North Dakota's income tax rates remain unchanged while tax brackets have been shifted up. The amount of Stillborn Child Deduction that can be deducted is now $4,301.
If a taxpayer has both social security benefits and U.S. Railroad Retirement Board benefits, North Dakota now calculates the taxable amounts to be subtracted on Form ND-1 by a ratio calculated using the gross benefits for each.
Due to COVID-19, estimated payment due dates for the first and second quarter have been pushed back to 7/15/2020.
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