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If You Have Employees - Income Tax Withholding Guidelines and Registration

If You Have Employees

If you currently have, or plan to have, employees performing services within North Dakota, you should read the Income Tax Withholding Guideline (pdf). 

After reading the guidelines, complete the Application to Register For Income Tax Withholding and Sales and Use Tax Permit (pdf). (The same application may be used to register for a sales and use tax permit if you also need the permit.) Sign and mail the completed application to the Office of State Tax Commissioner.

E-Filing

You now have two options to file and pay your Income Tax Withholding electronically. Details about these options are explained in the E-File Handbooks for ACH Debits (pdf) and ACH Credits. (pdf)

If you elect to file and pay your Income Tax Withholding electronically, you must use the E-File Application to register for Withholding E-File (pdf)  (Form 301-EF). This form can be filled in on-line. Print and sign the application and mail to the address shown in the instructions.

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