Welcome to the official web site of the Office of State Tax Commissioner
Electronic Filing Options
Our goal is to provide you with the best customer service possible! We're always eager to hear your suggestions. Please feel free to contact us with your comments or questions about North Dakota’s taxes.
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If you are filing a paper return, mail your completed North Dakota individual income tax return to:
- 2015 Income Tax Rate Reductions - In Senate Bill 2349, the 2015 North Dakota Legislature reduced the income tax rates for individuals, estates, trusts, and corporations for tax years 2015 and after.
- Revised 2015 Withholding Tables For Employers - In Senate Bill 2349, the 2015 North Dakota Legislature reduced the income tax rates for individuals for tax years 2015 and after. The 2015 withholding tables for employers have been revised to reflect the reduced tax rates.
- Income tax withholding from oil and gas royalty payments
- Form RWT-1096 - Royalty Withholding Annual Return and Transmittal - (fill-in pdf)
- Income Tax Withholding from Oil and Gas Royalty Payments Guideline - This guideline explains the new income tax withholding requirements and procedures that take effect January 1, 2014, for remitters of North Dakota oil and gas royalty payments. - (pdf) - Revised 12/11/13
- Application to Register for Royalty Withholding - (fill-in pdf)
- Form RWT-941 - Royalty Withholding Return - (fill-in pdf)
- Form RWT-EXM - Exemption Status For Royalty Withholding For Publicly Traded Partnership and Tax-Exempt Organization - (fill-in pdf)
- Announcing Local Taxing Jurisdiction Rate Changes (effective date October 1, 2015) - (pdf)
- Announcing Local Taxing Jurisdiction Rate Changes (effective date July 1, 2015) - (pdf)
- Claim for Refund Local Sales and Use Tax Paid Beyond Maximum Tax - (formerly Claim for Refund of City or County Sales and Use Tax) - (fill-in pdf) Effective Date 7/1/15
- Local Option Taxes - Rates & Caps - (pdf) Effective Date 7/1/15
MTC Voluntary Disclosure
The North Dakota Voluntary Disclosure Program allows a company that has been conducting business activities in North Dakota or has been collecting but not remitting North Dakota sales tax to voluntarily come forward and resolve potential tax liabilities. The North Dakota Voluntary Disclosure Program allows such companies to anonymously seek a resolution with the Tax Commissioner for income, withholding and sales and use taxes. Taxpayers with liability in more than one state should consider applying for multi-state voluntary disclosure through the Multistate Tax Commission (MTC). More information about the MTC's Voluntary Disclosure Program and the application for Multi-state Voluntary Disclosure are available at the MTC Voluntary Disclosure site.