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North Dakota does not provide a special form for this purpose, instead you must use the appropriate North Dakota individual income tax form for the year affected by the change(s).
For example, you are amending your 2002 return, use the forms from the 2002 tax year and mark the box at the top portion of the return indicating that the return is being amended. Complete the return as you normally would, but when you arrive at the line that asks for the amount of tax withheld or paid by estimates, enter the amount of net tax liability paid on the original return or previously filed amended return. You can then determine if there is a refund or balance due on the amended return. You must attach a copy of federal Form 1040X and any attachments to that form to your amended North Dakota state return.
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