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:
- Registration begins at 8:30 am
- Sales Tax Section 9:00 am – Noon
- Contractor's Excise Tax Section 1:00 pm – 3:00 pm
North Dakota – South Dakota Sales Tax Border Workshop
The North Dakota Office of State Tax Commissioner has scheduled a sales tax seminar with the South Dakota Revenue Department. The seminar will focus on the similarities and differences in each state's sales and use tax laws. There is no charge for the seminar. Space is limited so please register if you plan to attend.
What: North Dakota – South Dakota Sales Tax Border Workshop
When: Tuesday, July 7, 2015
Register by calling, 800.829.9188 or the North Dakota Tax Commissioner's Office at 701.328.3389.
- Oil Extraction Tax Incentive Becomes Effective February 1, 2015 - (pdf)
- Oil Extraction Tax Incentive: Fort Berthold Reservation - (pdf)
- Form PWE - Passthrough Entity Withholding: Nonresident Passthrough Entity Member Exemption and certification - A passthrough entity that owns an interest in another passthrough entity doing business in North Dakota may use this form to elect to exempt its distributive share of North Dakota income from North Dakota income tax withholding. - (fill-in pdf)
- 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 July 1, 2015) - (pdf)
- Announcing Local Taxing Jurisdiction Rate Changes (effective date April 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)
- Local Option Taxes - Rates & Caps - (pdf) Effective Date 4/1/15
- Housing Incentive Fund Ready for Applications & Contributions
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.