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If You Have Employees - Income Tax Withholding Guidelines and Registration

If You Have Employees

If you currently have, or plan to have, employees performing services within North Dakota, you should read the Income Tax Withholding Guideline

After reading the guidelines, complete the Electronic Application. (The same application may be used to register for a sales and use tax permit if you also need the permit.)


You now have two options to file and pay your Income Tax Withholding electronically. Details about these are options are explained in the ACH Credit Information on the Make a Payment page.

If you elect to file and pay your Income Tax Withholding electronically, you must use the E-File Application to register for Withholding E-File (Form 301-EF). This form can be filled in on-line. Print and sign the application and mail to the address shown in the instructions.

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