nd.gov - The Official Portal for North Dakota State Government
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FAQ Articles

When is Form 307 required to be submitted?

Form 307 is required to be submitted by anyone who has an open withholding account with the Office of State Tax Commissioner and who did not file electronically. You are required to file the Form 307 even if you did not have employees.

Form 307 is required to be submitted with all paper copies of W-2’s and any paper copies of 1099’s that have North Dakota state income tax withheld on them. If you have a royalty withholding account, see specific instructions for filing requirements pertaining to RWT.

If you file W-2 information electronically, a Form 307 is not required and should not be submitted.

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

When is Form 307 required to be submitted?

Form 307 is required to be submitted by anyone who has an open withholding account with the Office of State Tax Commissioner and who did not file electronically. You are required to file the Form 307 even if you did not have employees.

Form 307 is required to be submitted with all paper copies of W-2’s and any paper copies of 1099’s that have North Dakota state income tax withheld on them. If you have a royalty withholding account, see specific instructions for filing requirements pertaining to RWT.

If you file W-2 information electronically, a Form 307 is not required and should not be submitted.

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