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FAQ Articles

What should be reported in boxes 15, 16 and 17 on the Form W-2 for North Dakota?
  • North Dakota sourced wages and/or North Dakota (ND) withholding are to be reported on the Federal Form W-2 using boxes 15, 16, and 17.  All wages sourced/earned in ND must indicate ND in box 15, the gross amount earned in ND in Box 16 and the ND state tax withheld in Box 17.  Most employers will only have ND information; this indicates all wages were sourced/earned in ND. 
  • Employees who are working in ND but are residents of either Montana (MT) or Minnesota (MN) and who have presented the form NDW-R to the employer, thus claiming an exemption from withholding of ND state tax, will still have ND indicated as the state in Box 15, the gross amount of wages earned in ND in Box 16, and a zero in Box 17 since no state tax was withheld.  In addition, if the employer withheld state taxes for the state of residency of the employee, the employer would then add another line of state information on the W-2.  This would show the home state of MT or Minnesota MN in Box 15, a zero in Box 16 (the wages are sourced in ND) and then the amount of state tax withheld for MT or MN.
  • An employee may have worked in ND part of the time and a state other than MN or MT part of the time.  The ND portion of earnings would be reported as outlined in the first bullet.  The other state would be reported in a similar manner, indicating the state in Box 15, the gross wages earned in that state in box 16, and the amount of state tax withheld/remitted to that particular state (the number may be zero depending on the state and/or earnings amount.)

 For more information please see the Income Tax Withholding Guideline.

 

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

What should be reported in boxes 15, 16 and 17 on the Form W-2 for North Dakota?
  • North Dakota sourced wages and/or North Dakota (ND) withholding are to be reported on the Federal Form W-2 using boxes 15, 16, and 17.  All wages sourced/earned in ND must indicate ND in box 15, the gross amount earned in ND in Box 16 and the ND state tax withheld in Box 17.  Most employers will only have ND information; this indicates all wages were sourced/earned in ND. 
  • Employees who are working in ND but are residents of either Montana (MT) or Minnesota (MN) and who have presented the form NDW-R to the employer, thus claiming an exemption from withholding of ND state tax, will still have ND indicated as the state in Box 15, the gross amount of wages earned in ND in Box 16, and a zero in Box 17 since no state tax was withheld.  In addition, if the employer withheld state taxes for the state of residency of the employee, the employer would then add another line of state information on the W-2.  This would show the home state of MT or Minnesota MN in Box 15, a zero in Box 16 (the wages are sourced in ND) and then the amount of state tax withheld for MT or MN.
  • An employee may have worked in ND part of the time and a state other than MN or MT part of the time.  The ND portion of earnings would be reported as outlined in the first bullet.  The other state would be reported in a similar manner, indicating the state in Box 15, the gross wages earned in that state in box 16, and the amount of state tax withheld/remitted to that particular state (the number may be zero depending on the state and/or earnings amount.)

 For more information please see the Income Tax Withholding Guideline.

 

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