Credit for income tax paid to another state
If you paid income tax to more than one other state for the tax year, complete a separate Schedule ND-1CR for each state. If you also paid income tax to a local jurisdiction in another state, include the income tax paid to the local jurisdiction on the Schedule ND-1CR completed for the state in which the local jurisdiction is located. Add the separate credit amounts from all of the Schedule ND-1CR forms and enter the total on Form ND-1, line 21.