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Form North Dakota Transmittal Of Wage And Tax Statement
307 WEB
Account Calendar
Number Year 20 1. Total ND Tax withheld
per W-2's and/or 1099's
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. 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
10/2015 Do not submit payments with the Form 307.
Who Must File Information Returns with Form 307 How to Complete Form 307
• Any employer subject to North Dakota’s income tax Line 1 - Enter the total North Dakota state income tax
withholding law, whether or not the employer withheld withheld (as shown on Forms W-2 or 1099).
North Dakota income tax.
Line 2 - Enter the total amount of North Dakota wages paid.
• Any employer who is not subject to North Dakota’s
income tax withholding law but voluntarily withheld state Line 3 - Enter the total number of W-2s you are submitting.
tax from earnings. Line 4 - Enter the total number of 1099’s with North Dakota
• Any person who voluntarily withheld North Dakota income withholding you are submitting.
tax from a payment for which the person is required to file • All paper W-2 and 1099 forms must be separated before
a Form 1099 with the Internal Revenue Service. The person submitting.
must submit a copy of each Form 1099 reporting a payment
from which North Dakota income tax was withheld. • Do not submit Copy A (the red copy) of the W-2. They
are for SSA use only. Photocopies of Copy A are acceptable.
• Form 307 must be completed and returned to the Office
of State Tax Commissioner even though you may have • If you no longer have employees and wish to have your
closed your account during the tax year. account closed, fill in the circle indicating you do not have
employees and enter the date of your last payroll.
• If the W-2s are filed electronically, a paper Form 307 is
not required to be sent to us. • If you reported and paid North Dakota income tax
withholding under more than one Federal Employer
• Corrections to W-2 forms should be made using Federal Identification Number (FEIN) during the reporting year but
Form W-2C and submitted with Form 307 to the Office of are reporting all W-2s under only one FEIN, please submit a
State Tax Commissioner. letter detailing this information.
• If you are withholding for royalty payments
on oil or gas, do not use this form. Please see Forms and Assistance
Form RWT‑1096. Phone: 701.328.1248
Speech/hearing impaired/call us through Relay
When to File North Dakota at 1.800.366.6888
W-2 and 1099 data (and Form 307 if required) must be Email: withhold@nd.gov
filed with the Office of State Tax Commissioner on or before Fax: 701.328.0146
January 31 of the following year. If no longer in business, Website: www.nd.gov/tax
the data must be filed at the same time you file your final Write: Office of State Tax Commissioner
Federal Forms W-3 and W-2 with the Internal Revenue 600 E. Boulevard Ave., Dept. 127
Service. Bismarck, ND 58505-0599
Filing Electronically Where to File
Employers with 10 or more employees are required to Mail Form 307 with paper information returns to: Office
electronically file W-2 and 1099 forms. Electronically filing of State Tax Commissioner, PO Box 5624, Bismarck, ND
W-2s and 1099s can be done by using Taxpayer Access 58506-5624.
Point (TAP) on our website at www.nd.gov/tax/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.nd.gov/tax/
withholding. Do not submit a paper Form 307 if filing
electronically.
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