Domicile considerations for North Dakota state tax
In addition to the physical presence test, the North Dakota tax commissioner considers your domicile when determining residency for ND state tax purposes. Domicile affects not only your North Dakota income tax but potentially your North Dakota property tax and real estate taxes as well. Factors such as voter registration, driver's license, and family ties are considered. Even if temporarily living outside North Dakota, you may still be considered a resident for tax purposes if you maintain your domicile in the state, impacting your obligations for income tax ND and other state taxes.