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:
Reminder: Minot City Tax
Effective July 1, 2014, the Maximum Tax (Refund Cap) is eliminated for Minot's city tax. The 2% city tax rate must be applied to the entire retail sale, use tax accrual or taxable gross receipts transaction. Those retailers who previously had their tills programmed for the cap amount will need to have their tills reprogrammed for the July change. Also effective July 1, 2014, the city of Minot will no longer offer a compensation discount to permit holders reporting city tax.
The Minot city tax change on July 1, 2014 does not affect the Maximum Tax (Refund Cap) for Ward County, which still remains at a maximum of $12.50 per sale.
Questions regarding these changes should be directed to the City of Minot at 701.857.4784.
- 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)
- Prepaid Wireless 911 Fee
- 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)
- New income tax rates for 2013 – Following are links to the new 2013 income tax rate schedules enacted by the 2013 North Dakota Legislature:
- 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 10/1/14
- 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.