nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends
 

FAQ Articles

How is withholding from oil and gas royalties reported?

Starting with calendar year 2014, oil and gas royalty payments made to nonresident S corporations are subject to North Dakota income tax withholding.  If North Dakota income tax was withheld from the royalty payments, the withholding must be reported on the withholding line on Form 60 to receive credit for it.

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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FAQ Articles

How is withholding from oil and gas royalties reported?

Starting with calendar year 2014, oil and gas royalty payments made to nonresident S corporations are subject to North Dakota income tax withholding.  If North Dakota income tax was withheld from the royalty payments, the withholding must be reported on the withholding line on Form 60 to receive credit for it.

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