Income Tax Withholding Forms and Instructions
- Application for Sales & Use Tax Permit and Income Tax Withholding
- New Business Information & Registration
- Income Tax Withholding Surety Bond - (fill-in pdf)
- Electronic Filing Information:
- If you need a large quantity of Form NDW-R, you may place an order by e-mail.Order Now
- Form NDW-R - Reciprocity exemption from withholding for qualifying Minnesota and Montana residents working in North Dakota - (fill-in pdf)
- Form NDW-M - Exemption from withholding for a qualifying spouse of a U.S. armed forces servicemember - (fill-in pdf)
- Form 306 - Income Tax Withholding Return - (fill-in pdf)
- For use by registered employers filing income tax withholding. Please file on an original preprinted 306 form provided by Tax Commissioner whenever possible.
- Form 307 - Transmittal Of Wage and Tax Statements - (fill-in pdf)
- Declaration of Managers, Members, Governor's, Partners and Corporate Officers - (pdf)
Update changes to individuals responsible for filing of the sales and use tax returns.
- Form 500 – Authorization To Disclose Information & Designation Of Representative – (Limited power of attorney) – (fill-in pdf)
- Important note: North Dakota does not accept nor recognize federal Form 2848, Power of Attorney and Declaration of Representative, for North Dakota tax purposes. North Dakota Form 500 should be used to authorize the disclosure of confidential tax information or to designate a representative for North Dakota tax purposes.
Income Tax Withholding from Oil and Gas Royalty Payments
- Form RWT-1096 - Royalty Withholding Annual Return and Transmittal - (fill-in pdf)
- Income Tax Withholding from Oil and Gas Royalty Payments Guideline
- 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)
If you would like us to mail the forms and instructions to you, use our information request form.
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:
- Name and current address of employer;
- Employer's federal employer identification number;
- Description of type of tax return (e.g., Form F-306);
- Tax period for which copy of return is desired; and,
- Employer's signature. The written request may be mailed to the above address or it may be faxed to (701)328-1942.