Alimony Paid (pre-2019) in North Dakota 2026
Calculate your alimony paid (pre-2019) tax savings in North Dakota. With North Dakota's 1.95% top state tax rate, your combined savings are higher.
The Alimony Paid (pre-2019) for North Dakota residents in 2026 has a maximum deduction of $5,000 with average savings of $5,000/year. North Dakota stacks state tax savings at the 1.95% top marginal rate, increasing your combined federal + state savings. Required IRS forms: Form 1040 Schedule 1. Eligibility: Available to individuals who pay alimony under divorce or separation agreements executed before January 1, 2019.
North Dakota Tax Overview
Flat 1.95% — one of the lowest. Uses federal taxable income. Oil revenue keeps rates low.
North Dakota Income Tax Brackets (Single)
Alimony Paid (pre-2019) Savings Calculator for North Dakota
Federal Savings
$1,100
22% bracket
North Dakota State
$98
1.95% rate
Total Savings
$1,198
23.9% combined
At a 23.9% combined tax rate in North Dakota, every $1,000 in deductions saves you $240 in taxes.
Savings by Tax Bracket in North Dakota
Includes 1.95% North Dakota state tax on top of federal savings.
Eligibility Requirements
Available to individuals who pay alimony under divorce or separation agreements executed before January 1, 2019.
- 1Divorce or separation agreement must be executed before 2019
- 2Payments must be in cash or cash equivalent
- 3Payments must not be designated as non-alimony
- 4Spouses cannot file a joint return together
- 5Payments must cease upon recipient's death
North Dakota residents should verify that this deduction is also recognized on their state tax return for additional savings of up to 1.95%.
Common Mistakes to Avoid
- !Claiming deduction for agreements after 2018 (no longer deductible)
- !Including child support payments as alimony
- !Not reporting recipient's SSN on tax return
- !Confusing property settlements with alimony
- !Forgetting to claim the deduction on your North Dakota state return (missing up to 1.95% additional savings)
North Dakota Filing Tips
The 1.95% rate makes ND nearly as tax-friendly as no-income-tax states. Federal standard deduction applies. Homestead credit available for qualifying homeowners.
Required Tax Forms
File these forms with your federal tax return to claim the alimony paid (pre-2019). North Dakota may require additional state-specific forms.
Other Tax Deductions in North Dakota
Alimony Payments (Pre-2019 Agreements)
Personal
Casualty and Theft Loss (Federal Disaster)
Personal
Casualty and Theft Losses
Personal
Adoption Expenses
Personal
Impairment-Related Work Expenses
Personal
Tax Preparation Fees (State)
Personal
Casualty and Theft Loss (Federally Declared)
Personal
Qualified Disaster Losses
Personal
Alimony Paid (pre-2019) in Neighboring States
Tax Calculators for North Dakota Cities
Methodology & Official Sources — Alimony Paid (pre-2019) in North Dakota
Federal data methodology: Deduction rules, phase-out thresholds, and eligibility criteria for the Alimony Paid (pre-2019) are sourced from IRS Publications, IRS Form Instructions, and the Tax Foundation federal tax database. Figures reflect IRS Revenue Procedure 2024-80 (inflation adjustments for tax year 2026) and applicable IRC sections.
North Dakota state data: State income tax brackets, standard deductions, and conformity rules are sourced from Tax Foundation — State Tax Policy and the Federation of Tax Administrators (FTA), which tracks all 50 state tax codes. State conformity to federal deduction rules varies; this calculator assumes standard federal-to-state coupling unless North Dakota explicitly decouples for this deduction type.
Authoritative references:
- IRS — Credits & Deductions for Individuals — official deduction eligibility pages
- IRS Publication 17 — Your Federal Income Tax — comprehensive deduction rules
- IRS Schedule A Instructions — itemized deduction guidance
- Tax Foundation — federal and state tax policy research, bracket data
- Federation of Tax Administrators (FTA) — state income tax rates and rules
- IRS Interactive Tax Assistant — official self-service eligibility tool
- BLS Consumer Price Index (CPI) — basis for annual inflation adjustments to tax thresholds
Tax Disclaimer: Tax law changes frequently. The Alimony Paid (pre-2019) rules, phase-out ranges, and savings calculations shown reflect 2026 figures and are for educational and estimation purposes only — not tax advice. Consult a Certified Public Accountant (CPA), Enrolled Agent (EA), or tax attorney for guidance specific to your North Dakota filing situation. For complex returns, consider IRS Free File or Volunteer Income Tax Assistance (VITA) programs. Reviewed by Brazora Monk · Last updated 2026 · IRS data current as of Revenue Procedure 2024-80.
Calculate Your Full Tax Savings in North Dakota
Use our free tax calculators to optimize your entire tax return for North Dakota.
Frequently Asked Questions
How much can I save with the Alimony Paid (pre-2019) in North Dakota?
In North Dakota, the alimony paid (pre-2019) can save you an estimated $1,198 per year on a $5,000 deduction. This includes $1,100 in federal tax savings and $98 in North Dakota state tax savings at the 1.95% marginal rate. The national average savings is $5,000/year.
What is the North Dakota state income tax rate?
North Dakota has a flat income tax system with a top rate of 1.95%. Flat 1.95% — one of the lowest. Uses federal taxable income. Oil revenue keeps rates low.
Who qualifies for the Alimony Paid (pre-2019) in North Dakota?
Available to individuals who pay alimony under divorce or separation agreements executed before January 1, 2019.. The eligibility requirements are the same whether you live in North Dakota or another state, as this is a federal tax deduction. However, your total savings will vary based on North Dakota's 1.95% top state tax rate.
What tax forms do I need to claim the Alimony Paid (pre-2019) in North Dakota?
To claim the alimony paid (pre-2019), you need to file Form 1040 Schedule 1 with your federal return. North Dakota residents should also check if the state allows this deduction on their state return for additional savings of up to 1.95%. Filing status affects your deduction limits and tax bracket.
Is the Alimony Paid (pre-2019) better in North Dakota than in states without income tax?
Yes, North Dakota residents benefit more because the state's 1.95% top income tax rate means the deduction reduces both your federal AND state tax liability. In states with no income tax (like Texas, Florida, or Nevada), this deduction only reduces federal taxes. Your combined rate of 23.9% means more savings per dollar deducted.
What is the standard deduction in North Dakota for 2026?
North Dakota's standard deduction is $14,600 for single filers and $29,200 for married filing jointly. The 1.95% rate makes ND nearly as tax-friendly as no-income-tax states. Federal standard deduction applies. Homestead credit available for qualifying homeowners.
Can I claim the Alimony Paid (pre-2019) if I'm self-employed in North Dakota?
Yes, North Dakota self-employed individuals can claim the alimony paid (pre-2019) provided they meet the federal eligibility requirements (Available to individuals who pay alimony under divorce or separation agreements executed before Janu). Self-employed filers report on Schedule C and may need Form 1040 Schedule 1. North Dakota's 1.95% top state tax rate stacks on top of federal SE tax (15.3% combined Medicare + Social Security).
What's the difference between the Alimony Paid (pre-2019) federal vs North Dakota state treatment?
The Alimony Paid (pre-2019) is a FEDERAL deduction — federal eligibility rules apply uniformly nationwide. North Dakota's difference is at the state-level conformity: most states "couple" with federal AGI calculations, meaning the deduction reduces your North Dakota taxable income too. North Dakota top state rate is 1.95%, so each $1,000 of federal-deductible expense saves you an additional $20 in North Dakota state tax. Some states "decouple" from federal — verify North Dakota's 2026 state tax form for confirmation.
Are there income limits or phase-outs for the Alimony Paid (pre-2019) in 2026?
Federal phase-outs depend on your modified adjusted gross income (MAGI) — high-income filers may see reduced or fully phased-out benefits. Check IRS Publication 10401 for the 2026 phase-out thresholds. North Dakota state-level conformity means the same federal phase-out reduces your state benefit proportionally at the 1.95% top marginal rate.
What records should I keep for the Alimony Paid (pre-2019) in case of an IRS audit?
Keep these records for at least 3 years after filing (6 years if you under-reported income substantially): receipts, invoices, bank/credit card statements showing the expense, Form 1040 Schedule 1 as filed, and any correspondence from payors or institutions. Common mistakes that trigger audit scrutiny include: Claiming deduction for agreements after 2018 (no longer deductible); Including child support payments as alimony. Digital scans are accepted by the IRS — back them up to cloud storage with date-stamped filenames.
Related Calculators
Alimony Payments (Pre-2019 Agreements) in North Dakota
Avg savings: $18,000/year
Casualty and Theft Loss (Federal Disaster) in North Dakota
Avg savings: $15,000/year
Casualty and Theft Losses in North Dakota
Avg savings: $3,000/year
Adoption Expenses in North Dakota
Avg savings: $8,000/year
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