FORM 306 - INCOME TAX WITHHOLDING RETURN
NORTH DAKOTA OFFICE OF STATE TAX COMMISSIONER
SFN 28229 (3-2019)
                                                                                                                                      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
                                                                                   made on or before the due date, the 
                                       If you incorrectly reported North 
                                                                                   law provides for penalty and interest 
When To File                           Dakota income tax withheld in a 
                                                                                   charges as outlined in our income tax 
Except as provided below under         prior period, you will need to file 
                                                                                   withholding guideline.  North Dakota 
“Annual filing,” the Form 306 must be  an amended return to correct the 
                                                                                   Century Code (N.D.C.C.)
filed for each calendar quarter on or  information.
before the following due dates:                                                    § 57-38-45(2b).
                                         1. Obtain a blank Form 306 from 
Quarter Covered   Due on or before     our website.                                Disclosure Authorization
Jan., Feb., March April 30               2. Fill in the circle (A) indicating this By filling in the circle, you authorize 
April, May, June  July 31              is an amended return.                       the North Dakota Office of State Tax 
July, Aug., Sept. October 31
Oct., Nov., Dec.  January 31             3. Enter your business name,              Commissioner (Tax Department) to 
                                       address, account number, and                discuss matters pertaining to this 
Annual filing. Annual filers must file the period being amended.                   Form 306 with the contact person 
                                                                                   listed.
Form 306 for the entire year on or       4. Complete Part II - Return 
before January 31 following the end    Information
                                                                                   Part III - Payment 
of the calendar year.                      a. Enter the correct amount of 
                                       tax withheld for the period on              Information
Part I - Owner Information             line 1.                                     Electronic payments may be made 
                                                                                   at www.nd.gov/tax/payment. If 
Final Returns                              b. Enter the amount of tax paid         you are paying by check, complete 
If you are out of business, complete   with the original return (if any)           Part III of Form 306 and make your 
Part I of the return. This will enable on line 1a.                                 check payable to North Dakota Tax 
the Office of State Tax Commissioner       c. Subtract line 1a from line 1         Commissioner.
to close your account.  The            and enter on line 2.  This is 
Form 307 and W-2’s will still need     the amount of the refund or                 For Assistance
to be submitted the year that your     tax due.                                    Email withhold@nd.gov or call 
withholding account is closed.             d. Complete lines 3 and 4 to            701.328.1248 or fax 701.328.0146.
                                       calculate the total due 
                                       including any penalty and/or 
                                       interest.

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