Published August 29 2010
North Dakota Political Notebook: Reader asks tax question about out-of state pensionTeri,
I now have a house in North Dakota and have spent the last 15 years in California. I am on Social Security and also have a New York state teachers’ pension.
Is the New York pension taxable in North Dakota?
Thanks for the question! Joe Becker from the state tax commissioner’s office provided this response:
“All income received while a resident of North Dakota, to the extent it is subject to federal income tax, is subject to North Dakota’s income tax. This applies regardless of the source of the income (in this case, a pension earned in the state of New York).
“Therefore, any New York state teachers’ pension fund payments Mr. Reger receives after he took up residence in North Dakota are subject to North Dakota income tax. Only the portion of those payments that are taxable for federal income tax purposes are taxable for North Dakota income tax purposes.
"This is only a general answer to Mr. Reger’s basic question.
“Whether or not Mr. Reger will actually pay any income tax to North Dakota depends on other factors: When did he move into North Dakota? Does he have to file a federal income tax return? Does he have to pay any federal income tax on his pension? Are any of his Social Security benefits subject to federal income tax? And there may be other factors depending on his situation.”
Follow-up questions on this matter or other questions about individual income tax matters can be sent to individualtax@
nd.gov. Any kind of state tax question can be sent to email@example.com.
Do you have a question for a state government official or agency? Send us your question, and we’ll do our best to find an answer.
E-mail firstname.lastname@example.org (Subject: Ask your government).
You may also write to Teri Finneman c/o Forum Communications, Press Room, State Capitol, Bismarck, ND 58505.
Please include your name, town and a phone number to reach you for verification.
ND Guard recognized
For the sixth time this decade and the 10th time since 1980, the North Dakota Army National Guard’s recruiting and retention team achieved top place among its regional peers.
The annual Lewis and Clark Challenge pits states against one another in an effort to bolster summer recruiting, which is typically a slower time of the year for gaining new members.
North Dakota came out on top, scoring points for new accessions and for soldiers shipping to training between May 1 and July 31, a news release stated. That put the state ahead of Montana, Alaska, Idaho, South Dakota, Washington, Oregon and Wyoming.
ND program honored
The U.S. Department of Agriculture Food and Nutrition Services recently recognized the North Dakota Department of Human Services and its Supplemental Nutrition Assistance Program for its financial management and quality control work.
North Dakota also has the lowest food insecurity rate in the country, according to the Food Research and Action Center.
Supplemental Nutrition Assistance Program participation is growing at a lower rate than most other states, a release said. The federally funded program, formerly known as food stamps, helped 26,602 North Dakota households purchase food in July.
Teri Finneman is a multimedia reporter for Forum Communications Co.