Income Tax Withholding Forms and Instructions

Pass-Through Withholding Requirement - (30 kb pdf)

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• New Business Information & Registration
• Sales/Use Tax Permit and Income Tax Withholding Application - (319kb fill-in pdf)
• Electronic Filing Information:
  • Form 301-EF - E-File Application for Withholding - (121kb fill-in pdf)
  • Withholding ACH Debit E-File Handbook - The ACH Debit Telefile option is no longer available and has been replaced by WebFile. Please see Electronic Filing.
  • Withholding ACH Credit E-File Handbook - (177kb pdf)
• Form NDW-R - Reciprocity exemption from withholding for qualifying Minnesota and Montana residents working in North Dakota - (109kb pdf)
• If you need a large quantity of Form NDW-R, you may place an order by e-mail.Order Now
• Form NDW-R Fillable On-line - Reciprocity exemption from withholding for qualifying Minnesota and Montana residents working in North Dakota - (312kb fill-in pdf)
• Form 306 - Income Tax Withholding Return - (305kb fill-in pdf)
  • For use by registered employers filing income tax withholding. This is a taxpayer copy with instructions. Please file on an original preprinted 306 form provided by Tax Commissioner whenever possible.
• Form 307 - Transmittal Of Wage and Tax Statements - (65kb fill-in pdf)
• Form 500 - Designation of Representative and Authorization to Disclose Information - (122kb fill-in pdf)

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If you would like us to mail the forms and instructions to you, use our information request form.

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A copy of a previously filed state withholding income tax return may be obtained by submitting a written request. The request must contain the following:

1. Name and current address of employer;
2. Employer's federal employer identification number;
3. Description of type of tax return (e.g., Form F-306);
4. Tax period for which copy of return is desired; and,
5. Employer's signature. The written request may be mailed to the above address or it may be faxed to (701)328-1942.