North Dakota Income Tax Withholding Return

Income Tax Withholding Return
Form 306 - Income Tax Withholding Return
FORM 306 - INCOME TAX WITHHOLDING RETURN
NORTH DAKOTA OFFICE OF STATE TAX COMMISSIONER
SFN 28229 (8-2022)

WEB

Fill in this circle if this is an amended return.

(A)
Account
Number

Due Date
of Return

Period
Ending

Fill in this circle if you have been
assigned a new federal ID#. Enter
your new ID# here:

(C)

New ID
Number

Taxpayer Name
Address
City, State, ZIP Code

Fill in this circle if your address has changed.

Part I - Ownership Information
Complete Part I only if this is
a FINAL return.
(O)

Fill in this circle if this business has changed
(C) ownership. Provide name, address, and
telephone number of new owner:
New Owner Name, Address, Phone Number

Fill in this circle if you are no longer in business
or no longer have employees, and enter your
last day of business or employment.
(Ex: MM/DD/YYYY)

Part II - Return Information
1. Total North Dakota Income Tax withheld this period
1a. North Dakota Tax originally reported (Amended return only)
2. Total Tax Due/or (Refund)
3. Penalty _______________

Interest _______________

4. Total Due With Return (add lines 2 & 3)

Enter Total

Make check or money order payable
to North Dakota Tax Commissioner

I authorize the North Dakota Office of State Tax Commissioner to discuss this return with the contact person listed below.
I declare that this return has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
Taxpayer Signature

Title

Contact Person (Please Print or Type)

Contact Phone Number

Date

Part III - Payment Information - Withholding

Taxpayer Name
Address
City, State, ZIP Code

Mail entire page to:
North Dakota Office of State Tax Commissioner
PO Box 5624
Bismarck, ND 58506-5624

Account
Number
Period
Ending

Amount of payment by check

WTH

Instructions for Form 306 - Income Tax Withholding Return
Page 2
Who Must File

The Form 306, North Dakota Income
Tax Withholding return must be
filed by every employer, even if
compensation was not paid during
the period covered by this return.
Form 306 and the tax due on it must
be submitted electronically if the
amount withheld during the previous
calendar year was $1,000 or more.
Electronic filing can be done by using
North Dakota Taxpayer Access Point
(ND TAP) at www.tax.nd.gov/tap
or via ACH Credit.

When To File

Except as provided below under
“Annual filing,” the Form 306 must be
filed for each calendar quarter on or
before the following due dates:
Quarter Covered 	
Jan., Feb., March	
April, May, June	
July, Aug., Sept.	
Oct., Nov., Dec.	

Due on or before
April 30
July 31
October 31
January 31

Annual filing. Annual filers must file
Form 306 for the entire year on or
before January 31 following the end
of the calendar year.

Part I - Owner Information
Final Returns

If you are out of business, complete
Part I of the return. This will enable
the North Dakota Office of State Tax
Commissioner to close your account.
The Form 307 and W-2’s will still
need to be submitted the year
that your withholding account is
closed.

Part II - Return
Information

Complete lines 1 through 4 to report
amount of tax withheld.

Amended Returns

If you incorrectly reported North
Dakota income tax withheld in a
prior period, you will need to file
an amended return to correct the
information.
	 1.	You can amend through ND TAP
or obtain a blank Form 306 from
our website.
	 2.	Fill in the circle (A) indicating this
is an amended return.
	 3.	Enter your business name,
address, account number, and
the period being amended.
	 4.	Complete Part II - Return
Information
		 a.	Enter the correct amount of
tax withheld for the period on
line 1.
		 b.	Enter the amount of tax paid
with the original return (if any)
on line 1a.
		 c.	Subtract line 1a from line 1
and enter on line 2. This is the
amount of the refund or tax
due.
		 d.	Complete lines 3 and 4 to
calculate the total due
including any penalty and/or
interest.

Penalty And Interest
Provisions

Returns must be filed and the full
amount of tax must be paid by the
due date of the return. If a return
is not filed or if full payment is not
made on or before the due date, the
law provides for penalty and interest
charges as outlined in our income tax
withholding guideline. North Dakota
Century Code (N.D.C.C.)
§ 57-38-45(2b).
Paper returns will not be accepted
if you meet the electronic filing
requirement, and you may be subject
to penalties due to failure to file.

Disclosure Authorization

By filling in the circle, you authorize
the North Dakota Office of State Tax
Commissioner (Tax Department) to
discuss matters pertaining to this
Form 306 with the contact person
listed.

Part III - Payment
Information

Electronic payments may be made
using ND TAP at
www.tax.nd.gov/tap. If you
are paying by check, complete
Part III of Form 306 and make your
check payable to North Dakota Tax
Commissioner.

For Assistance
	
	
	
	

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

Electronic Filing and Payment
Options are available to file and pay electronically through North Dakota Taxpayer
Access Point (ND TAP). Please go to www.tax.nd.gov/tap for more information.