North Dakota Corporation Income Tax Instructions - 2011
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12North Dakota
North Dakota
2011 Corporation Income Tax
2011 Corporation Income Tax
Cory Fong, Tax Commissioner
Cory Fong, Tax Commissioner
Form 40
Dear Taxpayer,
Need help?
Form 40-UT
North Dakota’s strong economy enabled the 2011 North Dakota
Visit our web site:
Legislature to provide corporations with a 19.6 percent reduction in
Form 40-ES
their income tax rates. This provides $25 million per biennium in
income tax relief for corporations, a benefi t that will start with their
2011 North Dakota returns. Combining this year’s tax rate reduction with the tax rate reduction
passed two years ago by the 2009 North Dakota Legislature, corporations have received a 23.5
• Download tax
percent reduction in their income tax rates since 2008.
forms
In addition to lower tax rates, other legislation affecting corporations was also passed, including
two new income tax credits - a new housing incentive fund tax credit and a new automation tax
• Find answers to
credit. For more information on these legislative changes and others, see the following page of
tax questions
this booklet.
through our
Frequently Asked
The Tax Department offers taxpayers fi ling the Form 40 Corporation Income Tax Return an
Questions.
electronic fi ling method, the Modernized e-File (MeF) program. If you have not used MeF in the
past, I hope you will consider using this electronic option. By using MeF, taxpayers are able to
electronically fi le both their North Dakota and their federal return at the same time. In addition,
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all taxpayers also have the option to use electronic funds transfer (EFT) to make any necessary
Dakota tax credits
payments. For more information, check with your tax preparer, your software vendor, or visit our
available to
web site at .
corporations
As you get ready to fi le your North Dakota corporation income tax return, take a few minutes to
be sure you are using the correct form:
• E-mail your tax
questions:
• Corporations engaged in business in North Dakota or having sources of income from North
Dakota must fi le a North Dakota Corporation Income Tax Return, Form 40.
corptax@nd.gov
• A corporation which fi les a Federal Form 1120S as a small business corporation must fi le a
North Dakota Small Business Corporation Income Tax Return, Form 60.
• Financial institutions (see North Dakota Century Code ch. 57-35.3) located or doing business
within North Dakota must fi le a North Dakota Financial Institution Tax Return, Form 35.
Form 35 must be submitted using WebFile.
To learn more about North Dakota’s taxes or to access various forms and publications, please visit
our web site at .
I invite you to let us know what you think we are doing well and what we can do to improve our
service to you. Our phone number, address, and e-mail information is found on the back of this
booklet.
Thank you,
ndTax
Cory Fong,
Tax Commissioner
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