Does North Dakota tax Social Security?
Does not tax Social Security
No. Since 2021, everyone can deduct the taxable part of their Social Security in North Dakota, whatever their income.
What the North Dakota Office of State Tax Commissioner says
We do not paraphrase the rule from memory. This is the state's own wording, copied from the page linked below it:
“This change allows the deduction to all individuals, regardless of the amount of their adjusted gross income. This change applies to tax years 2021 and after.”
Federal tax is a separate question
Even though North Dakota does not tax it, the IRS can still tax part of your Social Security on your federal return. Whether it does depends on your other income. Our taxable Social Security calculator follows the IRS worksheet line by line, and this guide explains the rule.
You can ask Social Security to withhold federal tax from each payment. Withholding for North Dakota state tax, if you need it, is arranged with the state, not with Social Security. State rules change with new laws, so check with the North Dakota Office of State Tax Commissioner before you file.
Other states where the answer is “does not tax Social Security”
Check our work
The answer above comes from this page. Follow the link and compare.
- Income Tax Update: Special Session 2021North Dakota Office of State Tax Commissioner. Read on November 12, 2026.