2026 North Dakota Landlord Tax Guide

A practical North Dakota landlord tax guide covering federal Schedule E workflow and state lanes for ND-1/ND-1NR filing, STR tax stack, and property-tax appeals and credits.

Disclaimer: This guide is for informational purposes only. Consult a tax professional for advice specific to your situation.

2026 North Dakota Landlord Tax Guide (Preview)

Overview

North Dakota landlords run a federal Schedule E lane and a North Dakota return lane (ND-1, plus ND-1NR allocation where required). STR operators also need a separate sales/lodging-tax lane with local variation checks.

ND Individual Income Tax · ND Sales & Use Tax · ND Local Taxes

Table of Contents

  1. Disclaimer
  2. Overview
  3. Income reporting
  4. Deductible expenses
  5. Depreciation
  6. Key deadlines
  7. Common mistakes
  8. North Dakota-specific rules
  9. Worked example
  10. Resources

Income reporting

Federal first

Most landlords report rents/expenses on Schedule E and support depreciation through federal rules.

North Dakota lane

Residents typically file ND-1; nonresidents/part-year filers use ND-1 with ND-1NR allocation schedule from filing-year PDFs.

ND-1 (2025 PDF) · ND-1NR (2025 PDF)

The full guide covers ND rates/brackets source control, STR local-lodging stack (including municipal variation and the fact that ND TAP Rate Lookup excludes special lodging taxes), property-tax appeals/abatement, and PRC/homestead windows.
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