North Dakota Miscellaneous Tax Forms and Publications - Free State Tax Forms

North Dakota Miscellaneous Tax Forms and Publications

nd.gov

North Dakota Office of State Tax Commissioner
600 E. Boulevard Ave.
Bismarck, ND 58505-0599
Phone: +17013287088
Fax: 701.328.3700

Miscellaneous Tax Forms and Publications

For a copy of any of these materials, please write the:

Office of State Tax Commissioner
600 E Boulevard Ave., Dept 127
Bismarck ND 58505-0599

or use our information request form.

Mail your completed North Dakota return to:

Office of the State Tax Commissioner
PO Box 5621
Bismarck, ND 58506-5621

Individual Income

Every resident of North Dakota who has a federal income tax filing requirement is required to file a North Dakota individual income tax return. This requirement applies even if all or part of the resident's income is derived from sources outside of North Dakota.

A nonresident of North Dakota who has a federal income tax filing requirement and derives gross income from North Dakota (except income from interest, dividends, pensions and annuities) is required to file a North Dakota individual income tax return. There are exceptions for certain Minnesota and Montana residents and for certain nonresidents employed by interstate commerce carriers.

Corporation Income

Every corporation engaged in business in North Dakota or having sources of income in North Dakota must file a North Dakota corporation income tax return. The return is due on the 15th day of the fourth month following the close of the tax year. Returns filed by cooperatives are due on the 15th day of the ninth month following the close of the tax year. Returns of tax-exempt organizations reporting unrelated business taxable income are due on the 15th day of the fifth month after the close of the tax year.

Income Tax Withholding

An employer is required to withhold North Dakota income tax from the wages of an employee if federal income tax is required to be withheld from such wages. Wages paid by farmers and ranchers are exempt from North Dakota withholding requirements. North Dakota withholding is computed by using one of three methods allowed employers. Methods 1 and 3 are the perfered methods:

Method 1
Percentage of Wages (Primary Method) - This method is similar to the IRS's Percentage Method in Publication 15 (Circular E).

Method 2
Percent of Federal Withholding (Alternative Method) - This method is an alternative to Method 1, the primary method. It operates in the same way as the percent of federal withholding method that applied before the 2002 tax year. This method generally works for employees with wages under $18,000 if single, or $30,000 if married. Use of this method for employees with wages over the $18,000 or $30,000 level is permitted, but it will result in over withholding.

Method 3
Withholding Tables - This method is identical to Method 1, the primary method, except that no calculations are required. Instead, a table is used to look up the withholding amount.