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:
- Income tax withholding from oil and gas royalty payments
- 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)
- 2011 River Flooding Sales Tax Refund Program
- Updated 2013 withholding tables for employers - Updated to reflect the reduced 2013 income tax rates enacted by the 2013 North Dakota Legislature.
- Revised 2013 estimated income tax forms – The following forms have been revised to reflect the changes made by the 2013 North Dakota Legislature.
- Memo: Farm Machinery Gross Receipts Tax on Leases
- Memo: Application of Sales Tax to Manufactured Home Sold with Installation
- 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 10/1/13
- Housing Incentive Fund Ready for Applications & Contributions