Form 306 - Income Tax Withholding Return Page 2
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1
2General Instructions
Your compliance with the following instructions will expedite the handling
of your return and avoid possible penalties for deficiencies
Who Must File
If you incorrectly reported North Dakota income tax withheld in a
Form 306, North Dakota Income Tax Withholding Return
prior period, contact the Offi ce of State Tax Commissioner
and the necessary form will be mailed to you for reporting the
must be fi led by every employer who withheld or is required
correct amount.
to withhold North Dakota income tax from wages paid to
employees during the period covered by this return. The period
Final Returns
covered by this return is printed at the top of Form 306.
If you are out of business, complete Part I of the return. This
When To File
will enable the Offi ce of State Tax Commissioner to close your
account.
Except as provided below under “Annual fi ling,” Form 306,
North Dakota Income Tax Withholding Return, must be fi led for
Transmittal Of Wage And Tax Statements
each calendar quarter on or before the following due dates:
(Forms W-2)
Quarter Covered
Quarter Ending
Due on or
At the end of each calendar year all employers will receive
before
January, February, March
March 31
April 30
Form 307, Transmittal of Wage and Tax Statements (Forms W -2).
April, May, June
June 30
July 31
This form must be completed and returned to the Offi ce of State
July, August, September
September 30
October 31
Tax Commissioner even though your withholding account may be
October, November, December
December 31
January 31
closed. The “copy for city or state” of the six-part federal optional
Annual fi ling. Annual fi lers must fi le Form 306 for the entire
Form W-2 must accompany Form 307.
year on or before January 31 following the end of the calendar
Penalty And Interest Provisions
year.
If a tax is due, the entire amount due must be paid when the return
Where To File Return
is fi led. Payment should be made by check or money order payable
Please mail to: Offi ce of State Tax Commissioner, PO Box 5624,
to “State Tax Commissioner.” Do not send cash or stamps. If a
Bismarck, ND 58506-5624.
return is not fi led, or if a payment is not made, on or before the
Remittances
due date, the law provides penalty and interest charges for the
delinquency.
Remit only North Dakota Income Tax withheld from employees’
wages. Do not include any other payment such as sales tax,
Penalty. Penalty applies at 5 percent of the tax due or $5,
federal income tax withheld, etc.
whichever is greater, for the fi rst month delinquent. For each
Where To Get Forms And Assistance
month thereafter, penalty applies at a rate of 5 percent of the tax
due for each month or fraction of a month the return is late up to a
If you need forms or assistance, please call (701)328-1248
maximum of 25 percent.
between 8:00 a.m. and 5:00 p.m. (Central Time), Monday
through Friday (except holidays). The speech or hearing
Interest for late fi ling or payment. Interest does not apply
impaired may call toll-free through Relay North Dakota at
to the fi rst month a return is late, but applies at a rate of 1 percent
1-800-366-6888. You may also obtain a registration form,
for each month or fraction of a month thereafter that the return
withholding guideline, submit questions or comments, and fi nd
remains late or unpaid.
other information on our web site at Or you
Interest for fi ling extension. If an extension to fi le the income
may write to the address shown above under “Where To File
tax withholding return was granted by the Offi ce of State Tax
Return.”
Commissioner, no delinquency results if the return is fi led and
Preaddressed forms (306) will be mailed by the Offi ce of State
the tax due (if any) is paid on or before the extended due date.
Tax Commissioner to registered employers at the end of each
However, interest at the rate of 12% per annum is charged on the
reporting period. Employers that do not receive a form should
amount of any tax due from the original due date to the earlier of
notify the Offi ce of State Tax Commissioner. Failure to receive a
the extended date or the date the tax is paid.
form does not relieve the employer from the obligation of fi ling
a timely return.
Before Inserting Return In Envelope
The returns must be used only for the time period indicated on
Please Check The Following:
the return and cannot be used by anyone except the person or
fi rm whose name is printed on the return.
1. Have you fi lled out all data pertinent to your business?
2. Does your identifi cation number appear on the return?
3. Are the return and remittance properly signed?
4. Is the remittance made payable to “State Tax
08-2009
Commissioner?”
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