J-1 visa taxes in North Dakota
J-1 visa holder filing taxes in North Dakota? Learn state tax rules, withholding, and how to claim your refund as a nonresident alien working on a W-2.
You’re a J-1 visa holder who worked in North Dakota on a W-2, and now you’re wondering whether the state wants part of your income, how much was withheld, and how to get back what you do not owe. North Dakota does have a state income tax, and it applies to wages earned inside the state even if you are a nonresident. Here is what that means for you, where J-1 workers get tripped up, and how your federal and state returns fit together.
Does this sound like you? You’re on a J-1 visa, you got a W-2 from a U.S. employer, and you worked more than 3 months in the U.S. If so, see your real J-1 tax calculator number in under 2 minutes — no login required, and you only pay if you actually get a refund.
Does North Dakota tax J-1 visa holders who worked on a W-2?
Yes, generally. North Dakota taxes the income you earn from work performed in the state, even if you are not a North Dakota resident. A J-1 participant on a temporary visa is usually treated as a nonresident for state purposes, which means you are taxed on your North Dakota-source income, such as wages for work done there. Nonresidents with North Dakota income generally file a North Dakota return (Form ND-1, with Schedule ND-1NR for nonresidents). Filing thresholds, forms and rates change, so check the North Dakota Office of State Tax Commissioner for the current rules before you file.
Your employer should withhold North Dakota income tax from wages earned in the state. That withholding appears on your W-2: Box 15 shows the state, Box 16 the state wages and Box 17 the state income tax withheld. It is credited against your North Dakota tax when you file the state return, and if more was withheld than you owe, the state return is where you claim the difference as a refund.
It depends on your visa history, employer behavior, and whether you owe any tax
Whether you must file a federal return (and whether you’ll get a refund) is separate from the North Dakota question. Your filing obligation depends on three main factors: your J-1 category (student, teacher, trainee, intern, specialist, camp counselor, etc.), how long you’ve been in the U.S. before and during this job, and whether you qualify for any treaty benefits.
Students are generally exempt from counting their days in the U.S. for the Substantial Presence Test for up to 5 calendar years, which usually lets them file Form 1040-NR. Teachers, researchers, trainees and similar categories are generally exempt for 2 of the last 6 calendar years (IRS Publication 519), so residency status can arrive sooner. If your home country has a tax treaty with the U.S., it may reduce certain federal taxes; whether a treaty also applies at the state level depends on the state, so confirm with the North Dakota Office of State Tax Commissioner.
The Substantial Presence Test tool will show you your own residency status based on your visa history. Start there to understand whether you’re filing as a nonresident or resident for federal purposes—that’s the foundation for everything that follows.
Where J-1 workers get tripped up in North Dakota
Assuming no state return is needed. North Dakota taxes wages earned in the state, so a nonresident J-1 worker with North Dakota income generally needs to file a North Dakota return. Skipping it can mean losing a refund of tax that was withheld, or owing tax later.
Looking for the state withholding in the wrong place. State income tax withheld is shown in Box 17 of your W-2 and is claimed on your state return, not on your federal Form 1040-NR. Your federal return and your state return are separate filings.
Not checking what your employer withheld. Pull your final paystub and W-2 and compare the North Dakota withholding with the tax you actually owe on your North Dakota-source income. If more was withheld than you owe, you can request the difference on your state return. If you owe more, the state return is also where you pay it.
Frequently Asked Questions
Do I have to file a North Dakota state income tax return as a J-1 visa holder?
Generally yes, if you earned income from work performed in North Dakota. North Dakota taxes nonresidents on North Dakota-source income, and a J-1 participant is usually a nonresident for state purposes. Check the North Dakota Office of State Tax Commissioner for the current filing threshold and the right forms, because they change.
Will North Dakota withhold taxes from my paycheck?
Employers generally withhold North Dakota income tax from wages earned in the state. Check your paystubs to see what was withheld; the total appears in Box 17 of your W-2. If your employer did not withhold, you may still owe North Dakota tax on your income when you file.
How do I get back state income tax that was withheld from my North Dakota W-2?
You claim it on your North Dakota state return. State income tax withheld is reported in Box 17 of your W-2, and you report it as a payment toward your North Dakota tax. If the withholding is more than your tax, the state refunds the difference. Your federal Form 1040-NR is a separate return with its own withholding and refund.
What if I worked in North Dakota but lived in a different state—do I owe tax to two states?
It can happen, but credits usually prevent paying twice. North Dakota taxes the income earned inside the state, and your home state may also tax your income; the home state usually gives a credit for tax paid to another state, and North Dakota has agreements with some neighboring states. Because the rules depend on where you lived, confirm with the tax authority of both states.
Do I report my North Dakota income on both a federal and state return?
Yes. Your wages are reported on your federal return (Form 1040-NR if you are a nonresident alien) and, for the North Dakota-source part, on your North Dakota state return. They are separate filings: the federal return covers federal tax, and the state return covers North Dakota tax, including the state withholding shown on your W-2.
This is general information, not personalized tax advice.
Your exact situation depends on your visa category, how long you’ve been in the U.S., your employer’s withholding practices, and any tax treaty rules tied to your home country. Use the tax calculator to run your specific W-2 details and see your personalized estimate. If anything is unclear, consult a qualified tax preparer who works with nonresident aliens.
North Dakota taxes wages earned in the state, so most J-1 workers there should plan to file both a federal return and a North Dakota return. Keep your W-2, check the state withholding in Box 17, and do not skip the state filing just because you are a nonresident. Answer a few quick questions in the calculator to see your estimated federal refund based on your actual W-2.
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