Form 306 - Income Tax Withholding Return - North Dakota

1 form 306 - Income TAX Withholding Return . North Dakota OFFICE OF STATE TAX COMMISSIONER. SFN 28229 (8-2018). 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 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.

2 (Ex: MM/DD/YYYY). Part II. 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 - Do not detach voucher from Return - form 306 - Income Tax Withholding Return Payment Voucher North Dakota Office of State Tax Commissioner Taxpayer Name Address Account Number City, State, ZIP Code Period Ending Amount of payment by check Mail to: Office of State Tax Commissioner, PO Box 5624, Bismarck, ND 58506-5624.

3 WTH. Instructions for form 306 - Income Tax Withholding Return Page 2. Who Must File Amended Returns Penalty And Interest The form 306, North Dakota Income If you incorrectly reported North Provisions Tax Withholding Return must be Dakota Income tax withheld in a Returns must be filed and the full filed by every employer, even if prior period, you will need to file amount of tax must be paid by the compensation was not paid during an amended Return to correct the due date of the Return . If a Return the period covered by this Return . information. is not filed or if full payment is not 1. Obtain a blank form 306 from made on or before the due date, the When To File our website.

4 Law provides for penalty and interest Except as provided below under 2. Fill in the circle (A) indicating this charges as outlined in our Income tax Annual filing, the form 306 must be is an amended Return . Withholding guideline. North Dakota filed for each calendar quarter on or Century Code ( ). 3. Enter your business name, 57-38-45(2b). before the following due dates: address, account number, and the period being amended. Quarter Covered Due on or before Disclosure Authorization Jan., Feb., March April 30 4. Complete Part II By filling in the circle, you authorize April, May, June July 31 the North Dakota Office of State Tax a. Enter the correct amount of July, Aug.

5 , Sept. October 31. tax withheld for the period on Commissioner (Tax Department) to Oct., Nov., Dec. January 31. line 1. discuss matters pertaining to this b. Enter the amount of tax paid form 306 with the contact person Annual filing. Annual filers must file with the original Return (if any) listed. form 306 for the entire year on or before January 31 following the end on line 1a. of the calendar year. Payment c. Subtract line 1a from line 1. Electronic payments may be made and enter on line 2. This is at If you Final Returns the amount of the refund or are paying by check, complete the If you are out of business, complete tax due. form 306 payment voucher and make Part I of the Return .

6 This will enable d. Complete lines 3 and 4 to your check payable to North Dakota the Office of State Tax Commissioner calculate the total due Tax Commissioner. to close your account. The including any penalty and/or form 307 and W-2's will still need interest. to be submitted the year that your For Assistance Email or call Withholding account is closed. or fax Electronic Filing and Payment Options are available to file and pay electronically through Taxpayer Access Point (TAP). Please go to for more information.