State Income Tax - ND
General administration:
State Tax Commissioner
600 E. Boulevard Avenue
State Capitol
Bismarck, ND 58505-0559
701-328-3125
Request identification number by filing Form F-301 (Application to Register for Income Tax Withholding);
Electronic funds transfer required if withholding liability in excess of $100,000.
Deposit and report quarterly withholdings by filing Form F-306 (Income Tax Withholding Return) by last day of month following end of quarter;
Furnish annual summary statements of wages paid and taxes withheld to employees on Form W-2 (Wage and Tax Statement) by January 31 and to state on Form F-307 (Transmittal of Wage and Tax Statements Return) by last day of February.
Report annual non-employee compensation in excess of $600 by filing Form 1096 (Annual Summary and Transmittal of US Information Returns) and Forms 1099 by last day of February:
State Tax Commissioner
State Capitol
600 East Boulevard Avenue
Bismarck, ND 58505-0554
