North Dakota North Dakota Transmittal Of Wage And Tax Statement

North Dakota Transmittal Of Wage And Tax Statement
Form 307 - North Dakota Transmittal of Wage and Tax Statement 2022
Form
307

North Dakota Transmittal Of Wage And Tax Statement
Calendar
Year

Account
Number

20

Fill in circle if you no longer have employees AND you wish to close
the account. If closing, you MUST indicate the date of last payroll.

WEB

1. Total ND Tax withheld
per W-2's and/or 1099's
2. Total ND wages paid
3. Number of W-2's attached

(mm/dd/yyyy)

4. Number of 1099's attached
(only attach 1099's with ND state tax withheld)

Taxpayer Name

Tax Department Use Only

Address
Amount reconciled $

City, State, ZIP Code

NSW

8/2022

Do not submit payments with the Form 307.


Who Must File Information Returns with
Form 307
	 •	 Any employer subject to North Dakota’s income tax
withholding law, whether or not the employer withheld
North Dakota income tax.
	 •	 Any employer who is not subject to North Dakota’s
income tax withholding law but voluntarily withheld
state tax from earnings.
	 •	 Any person who voluntarily withheld North Dakota
income tax from a payment for which the person is
required to file a Form 1099 with the Internal Revenue
Service. The person must submit a copy of each
Form 1099 reporting a payment from which North
Dakota income tax was withheld.
	 •	 Form 307 must be completed and returned to the North
Dakota Office of State Tax Commissioner even though
you may have closed your account during the tax year.
	 •	 If the W-2s are filed electronically, a paper Form 307 is
not required to be sent to us.
	 •	 Corrections to W-2 forms should be made using Federal
Form W-2C and submitted with Form 307 to the North
Dakota Office of State Tax Commissioner.
	•	
If you are withholding for royalty payments
on oil or gas, do not use this form. Please see
Form RWT‑1096.

When to File

W-2 and 1099 data (and Form 307 if required) must be filed
with the North Dakota Office of State Tax Commissioner on
or before January 31 of the following year. If no longer in
business, the data must be filed at the same time you file
your final Federal Forms W-3 and W-2 with the IRS.

Filing Electronically

Employers are required to electronically file W-2 and 1099
forms. Electronically filing W-2s and 1099s can be done
by using North Dakota Taxpayer Access Point (ND TAP) on
our website at www.tax.nd.gov/tap or by using certain

accounting software. You will find detailed information about
filing electronically in our Income Tax Withholding Guideline
or online at www.tax.nd.gov. Do not submit a paper
Form 307 if filing electronically.

How to Complete Form 307
Line 1 - Enter the total North Dakota state income tax
withheld (as shown on Forms W-2 or 1099).
Line 2 - Enter the total amount of North Dakota wages paid.
Line 3 - Enter the total number of W-2s you are submitting.
Line 4 - Enter the total number of 1099’s with North Dakota
withholding you are submitting.
	 •	 All paper W-2 and 1099 forms must be separated
before submitting.
	 •	 Do not submit Copy A (the red copy) of the W-2.
They are for SSA use only. Photocopies of Copy A are
acceptable.
	 •	 If you no longer have employees and wish to have your
account closed, fill in the circle indicating you do not
have employees and enter the date of your last payroll.
	 •	 If you reported and paid North Dakota income tax
withholding under more than one Federal Employer
Identification Number (FEIN) during the reporting year
but are reporting all W-2s under only one FEIN, please
submit a letter detailing this information.

For Assistance

	 Phone: 701-328-1248
	Email: [email protected]
	 Fax: 701-328-0146
	 Website: tax.nd.gov

Where to File

Mail Form 307 with paper information returns to:
	 North Dakota Office of State Tax Commissioner
	 PO Box 5624
	 Bismarck, ND 58506‑5624