FORM 306 - INCOME TAX WITHHOLDING RETURN
NORTH DAKOTA OFFICE OF STATE TAX COMMISSIONER
SFN 28229 (8-2022)
                                                                                                                                      WEB
(A)   Fill in this circle if this is an amended return.
Account                                    Due Date                             (C)    Fill in this circle if you have been
Number                                     of Return                                   assigned a new federal ID#.  Enter
                                                                                       your new ID# here:
Period
Ending                                                                          New ID
                                                                                Number

    Taxpayer Name

    Address

    City, State, ZIP Code

       Fill in this circle if your address has changed.

Part I - Ownership Information                                              Fill in this circle if this business has changed
Complete Part I only if this is                                             (C) ownership. Provide name, address, and
                                                                            telephone number of new owner:
a FINAL return            .                                                 New Owner Name, Address, Phone Number
(O)   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 _______________                    Enter Total
4. Total Due With Return (add lines 2 & 3) 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                                       Date
Contact Person (Please Print or Type)      Contact Phone Number

Part III - Payment Information - Withholding

    Taxpayer Name

    Address

    City, State, ZIP Code                                                       Account
                                                                                Number
                                                                                Period
                                                                                Ending
Mail entire page to:
North Dakota Office of State Tax Commissioner
PO Box 5624                                                                            Amount of payment by check
Bismarck, ND 58506-5624

                                                                                                                              WTH

Instructions for Form 306 - Income Tax Withholding Return
Page 2

Who Must File                          Part II - Return                            Penalty And Interest 
The Form 306, North Dakota Income      Information                                 Provisions
Tax Withholding return must be         Complete lines 1 through 4 to report        Returns must be filed and the full 
filed by every employer, even if       amount of tax withheld.                     amount of tax must be paid by the 
compensation was not paid during                                                   due date of the return. If a return 
the period covered by this return.                                                 is not filed or if full payment is not 
                                       Amended Returns
Form 306 and the tax due on it must    If you incorrectly reported North           made on or before the due date, the 
be submitted electronically if the     Dakota income tax withheld in a             law provides for penalty and interest 
amount withheld during the previous    prior period, you will need to file         charges as outlined in our income tax 
calendar year was $1,000 or more.      an amended return to correct the            withholding guideline. North Dakota 
Electronic filing can be done by using information.                                Century Code (N.D.C.C.)
                                                                                   § 57-38-45(2b).
North Dakota Taxpayer Access Point       1. You can amend through ND TAP 
(ND TAP) at www.tax.nd.gov/tap         or obtain a blank Form 306 from             Paper returns will not be accepted 
or via ACH Credit.                     our website.                                if you meet the electronic filing 
                                         2. Fill in the circle (A) indicating this requirement, and you may be subject 
When To File                           is an amended return.                       to penalties due to failure to file.
Except as provided below under 
“Annual filing,” the Form 306 must be    3. Enter your business name, 
filed for each calendar quarter on or  address, account number, and                Disclosure Authorization
before the following due dates:        the period being amended.                   By filling in the circle, you authorize 
                                                                                   the North Dakota Office of State Tax 
Quarter Covered    Due on or before      4. Complete Part II - Return              Commissioner (Tax Department) to 
Jan., Feb., March  April 30            Information                                 discuss matters pertaining to this 
April, May, June   July 31                 a. Enter the correct amount of          Form 306 with the contact person 
July, Aug., Sept.  October 31          tax withheld for the period on              listed.
Oct., Nov., Dec.   January 31          line 1.
Annual filing. Annual filers must file     b. Enter the amount of tax paid         Part III - Payment 
Form 306 for the entire year on or     with the original return (if any)           Information
before January 31 following the end    on line 1a.                                 Electronic payments may be made 
of the calendar year.                      c. Subtract line 1a from line 1         using ND TAP at
                                       and enter on line 2. This is the            www.tax.nd.gov/tap. If you 
Part I - Owner Information             amount of the refund or tax                 are paying by check, complete 
                                       due.                                        Part III of Form 306 and make your 
Final Returns                              d. Complete lines 3 and 4 to            check payable to North Dakota Tax 
If you are out of business, complete   calculate the total due                     Commissioner.
Part I of the return. This will enable including any penalty and/or 
the North Dakota Office of State Tax   interest.                                   For Assistance
Commissioner to close your account.                                                  Phone: 701-328-1248
The Form 307 and W-2’s will still                                                    Email: withhold@nd.gov
need to be submitted the year                                                        Fax: 701-328-0146
that your withholding account is                                                     Website: tax.nd.gov
closed.
                                       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.