{
  "$comment": "North Dakota 2025: 0% / 1.95% / 2.50% on North Dakota taxable income = federal taxable income (Form 1040 line 15) ± ND adjustments (none for wages).",
  "country": "us",
  "jurisdiction": "us-nd",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Chicago"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "federalTaxableIncome",
      "addBackFederal": {
        "tips": false,
        "overtime": false,
        "seniors": false
      },
      "brackets": {
        "single": [
          {
            "upTo": "48475",
            "rate": "0"
          },
          {
            "upTo": "244825",
            "rate": "0.0195"
          },
          {
            "upTo": null,
            "rate": "0.025"
          }
        ],
        "mfj": [
          {
            "upTo": "80975",
            "rate": "0"
          },
          {
            "upTo": "298075",
            "rate": "0.0195"
          },
          {
            "upTo": null,
            "rate": "0.025"
          }
        ],
        "mfs": [
          {
            "upTo": "40475",
            "rate": "0"
          },
          {
            "upTo": "149025",
            "rate": "0.0195"
          },
          {
            "upTo": null,
            "rate": "0.025"
          }
        ],
        "hoh": [
          {
            "upTo": "64950",
            "rate": "0"
          },
          {
            "upTo": "271450",
            "rate": "0.0195"
          },
          {
            "upTo": null,
            "rate": "0.025"
          }
        ]
      },
      "deductions": [],
      "credits": []
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Marriage penalty credit for joint filers (requires both spouses to have qualified income over $47,550 in 2025; zero for single-earner couples)",
    "Credits for tax paid to other states and other ND credits",
    "Tax table rounding (ND taxable income under $100,000 uses $50 tax-table rows)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf",
      "title": "North Dakota 2025 individual income tax — calendar year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf",
      "title": "2025 North Dakota Individual Income Tax Booklet — state income tax on wages computed from a rate schedule",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf",
      "title": "2025 North Dakota Individual Income Tax Booklet — 2025 Tax Rate Schedules (0% / 1.95% / 2.50%)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2024-iit/28709-form-nd-1es-2025.pdf",
      "title": "2025 Form ND-1ES — 2025 tax rate schedules (same bands)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28702-form-nd-1-2025.pdf",
      "title": "Form ND-1 (2025) line 1b — federal taxable income from Form 1040 line 15",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.addBackFederal",
      "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf",
      "title": "2025 ND-1 booklet \"Changes for 2025\": federal changes (higher standard deduction, $6,000 senior deduction, tip and overtime exclusions) flow through to ND taxable income; Schedule ND-1SA has no add-back for them",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.addBackFederal",
      "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28710-schedule-nd-1sa-2025.pdf",
      "title": "Schedule ND-1SA (2025) — statutory additions list (lump-sum distributions, S-corp loss only)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28702-form-nd-1-2025.pdf",
      "title": "Form ND-1 — no state standard deduction or exemption (federal standard deduction is already in federal taxable income)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28702-form-nd-1-2025.pdf",
      "title": "Form ND-1 lines 21–23 — no personal credit; marriage penalty credit outside the single-earner model",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28702-form-nd-1-2025.pdf",
      "title": "Form ND-1 starts from federal taxable income, so 401(k)/403(b)/457(b), HSA and cafeteria-plan exclusions follow federal treatment",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://www.tax.nd.gov/business/income-tax-withholding",
      "title": "ND Office of State Tax Commissioner — the only state payroll deduction from employee wages is income tax withholding",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/2025-individual-income-tax-booklet.pdf",
      "title": "MoneyOtter rounds the annual liability to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}