Instructions For Form 306 - North Dakota Income Tax Withholding Return
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1General Instructions
Your compliance with the following instructions will expedite the handling
of your return and avoid possible penalties for deficiencies
Who Must File
Final Returns
Form 306, North Dakota Income Tax Withholding Return must
If you have gone out of business, indicate that this is your final
be filed by every employer who withheld or is required to
return by marking the appropriate box on your withholding return.
withhold North Dakota income tax from wages paid to
This will enable the Office of State Tax Commissioner to close
employees during the period covered by this return. The period
your account.
covered by this return is printed at the top of Form 306.
Transmittal Of Wage And Tax Statements
When To File
(Forms W-2)
Except as provided below under "Annual filing," Form 306,
At the end of each calendar year all employers who were
North Dakota Income Tax Withholding Return, must be filed for
registered to withhold state income tax for that year will receive
each calendar quarter on or before the following due dates:
Form 307, Transmittal of Wage and Tax Statements (Forms
Quarter Covered
Quarter Ending
Due on or
W-2). This form must be completed and returned to the Office of
before
State Tax Commissioner even though your withholding account
January, February, March
March 31
April 30
may be closed. The "copy for city or state" of the six-part federal
April, May, June
June 30
July 31
July, August, September
September 30
October 31
optional Form W-2 must accompany Form 307.
October, November, December
December 31
January 31
Penalty And Interest Provisions
Annual filing. Annual filers must file Form 306 for the entire
If a tax is due, the entire amount due must be paid when the
year on or before January 31 following the end of the calendar
return is filed. Payment should be made by check or money order
year.
payable to "State Tax Commissioner." Do not send cash or
Where To File Return
stamps. If a return is not filed, or if a payment is not made, on or
before the due date, the law provides penalty and interest charges
Please mail to: Office of State Tax Commissioner, 600 E.
for the delinquency.
Boulevard Ave., Dept. 127, Bismarck, ND 58505-0594.
Remittances
Penalty. Penalty applies at 5 percent of the tax due or $5,
whichever is greater, for the first month delinquent. In addition,
Remit only North Dakota Income Tax withheld from employees'
penalty applies at a rate of 5 percent of the tax due for each of the
wages. Do not include any other payment such as sales tax,
following four months delinquent. The total penalty may not
federal income tax withheld, etc.
exceed 25 percent of the tax due.
Where To Get Forms And Assistance
Interest for late filing or payment. In addition to the
If you need forms or assistance, please call (701)328-3125
penalty charge, there is an interest charge of 1% per month for
between 8:00 a.m. and 5:00 p.m. (Central Time), Monday
each month (or fraction of a month) on the unpaid portion of the
through Friday (except holidays). The speech or hearing
tax due, except for the month in which the return and payment
impaired may call toll-free through Relay North Dakota at
were due.
1-800-366-6888. You may also obtain a registration form,
withholding guideline, submit questions or comments, and find
Interest for filing extension. If an extension to file the
other information on our Internet home page at
income tax withholding return was granted by the Office of State
Or you may write to the address
Tax Commissioner, no delinquency results if the return is filed and
shown above under “Where To File Return.”
the tax due (if any) is paid on or before the extended due date.
However, interest at the rate of 12% per annum is charged on the
Preaddressed forms (306) will be mailed by the Office of State
amount of any tax due from the original due date to the earlier of
Tax Commissioner to registered employers at the end of each
the extended date or the date the tax is paid.
reporting period. Should an employer not receive a form, the
employer should notify the Office of State Tax Commissioner.
Failure to receive a form does not relieve the employer from
Before Inserting Return In Envelope
the obligation of filing a timely return.
Please Check The Following:
The returns must be used only for the time period indicated on
1. Have you filled out all data pertinent to your business?
the return and cannot be used by anyone except the person or
2. Does your identification number appear on the return?
firm whose name is printed on the return.
3. Are the return and remittance properly signed?
If you incorrectly reported North Dakota income tax withheld in
4. Is the remittance made payable to "State Tax
a prior period, contact the Office of State Tax Commissioner
Commissioner?"
and the necessary form will be mailed to you for reporting the
correct amount.
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