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We live in South Dakota and my husband works in North Dakota. Do we need to file North Dakota state income tax.

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If you live in South Dakota but your husband works in North Dakota, then you should file joint tax returns for North Dakota. In that case, your husband will file a joint North Dakota individual income tax return and attach a separate supplemental schedule ND-INR. Here is a link you can check out for more information http://www.nd.gov/tax/misc/faq/indincome/index.html#rf10.

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