TAXES 18-49, North Dakota State Income Tax Withholding | National Finance Center

TAXES 18-49, North Dakota State Income Tax Withholding

Published: March 22, 2018
Effective: Pay Period 06, 2018

Summary

The income tax withholdings for the State of North Dakota will change as follows:

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:

None

Basis for Withholding:

Federal Exemptions

Acceptable Exemption Data:

None

TSP Deferred:

Yes

Special Coding:

None

Additional Information:

A State tax certificate is not required since Federal exemptions are used in the computation of the State formula.

 

Withholding Formula (Effective Pay Period 06, 2018)

  1. Subtract the nontaxable biweekly Thrift Savings Plan (TSP) contribution from the gross biweekly wages.
  2. Subtract the nontaxable biweekly Federal 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.
  3. 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.
  4. Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
  5. Determine the exemption allowance by applying the following guideline and subtract this amount from the annual wages to compute the taxable income:

    Exemption Allowance = $4,150 x Number of Exemptions

  6. Apply the taxable income computed in step 5 to the following table(s) to determine the annual North Dakota income tax withholding:

    Single or 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 $4,400

    $0.00

    Over $4,400 but not over $42,000

    $0.00 plus 1.10% of excess over $4,400

    Over $42,000 but not over $86,000

    $413.60 plus 2.04% of excess over $42,000

    Over $86,000 but not over $198,000

    $1,311.20 plus 2.27% of excess over $86,000

    Over $198,000 but not over $424,000

    $3,853.60 plus 2.64% of excess over $198,000

    Over $424,000

    $9,820.00 plus 2.90% of excess over $424,000

    Married Tax Withholding Table

    If the Amount of Taxable Income Is:

    The Amount of Tax Withholding Should Be:

    Over $0 but not over $10,200

    $0.00

    Over $10,200 but not over $73,500

    $0.00 plus 1.10% of excess over $10,200

    Over $73,500 but not over $139,000

    $696.30 plus 2.04% of excess over $73,500

    Over $139,000 but not over $247,000

    $2,032.50 plus 2.27% of excess over $139,000

    Over $247,000 but not over $431,000

    $4,484.10 plus 2.64% of excess over $247,000

    Over $431,000

    $9,341.70 plus 2.90% of excess over $431,000

     

  7. 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.
  8. 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) homepage. 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.

Previous Tax Bulletin

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.