Nd Form 306 PDF Details

Navigating the complexities of tax obligations is a task that every employer in North Dakota faces with respect to handling income tax withholding for their employees. The North Dakota Form 306, officially known as the Income Tax Withholding Return, stands as a critical document for this process. Managed by the North Dakota Office of State Tax Commissioner, this form serves a multifaceted purpose, including facilitating regular withholding tax submissions and amending previously submitted returns. Additionally, it has provisions for employers who are closing their business or undergoing ownership changes to update their status, ensuring the state's records are accurate. Employers need to be aware of the specific due dates for filing this form, which vary depending on the filing frequency—be it quarterly or annually. The form also outlines the penalties and interest applicable for late filings or payments, making it clear the financial implications of non-compliance. With options for electronic filing and payment, the process is streamlined for efficiency, yet the importance of accuracy and timeliness remains paramount. As with any tax document, there's an avenue for authorizing a representative to discuss the return with tax officials, ensuring that employers can seek assistance or clarification as needed. This introduction to the Form 306 is designed to provide a comprehensive overview for employers in North Dakota, highlighting its significance, requirements, and the potential consequences of not adhering to the stipulated guidelines.

QuestionAnswer
Form NameNd Form 306
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other names nd state tax withholding 2014 form

Form Preview Example

FORM 306 - INCOME TAX WITHHOLDING RETURN

NORTH DAKOTA OFFICE OF STATE TAX COMMISSIONER

SFN 28229 (3-2019)

(A) Fill in this circle if this is an amended return.

Account

 

Due Date

Number

 

of Return

Period

 

 

Ending

 

 

 

Taxpayer Name

Address

City, State, ZIP Code

WEB

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

New ID

Number

Fill in this circle if your address has changed.

Part I - Ownership Information

Complete Part I only if this is

aFINAL return.

(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.

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

(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

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.

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

Due on or before

Jan., Feb., March

April 30

April, May, June

July 31

July, Aug., Sept.

October 31

Oct., Nov., Dec.

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 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.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).

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 at www.nd.gov/tax/payment. If you are paying by check, complete Part III of Form 306 and make your check payable to North Dakota Tax Commissioner.

For Assistance

Email withhold@nd.gov or call 701.328.1248 or fax 701.328.0146.

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.

How to Edit Nd Form 306 Online for Free

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It really is simple to finish the form with this helpful guide! This is what you want to do:

1. It's very important to fill out the Nd Form 306 correctly, therefore take care while filling in the sections containing these particular blank fields:

Step no. 1 in completing Nd Form 306

2. After filling in this section, go on to the next stage and fill out the necessary particulars in these blank fields - Total North Dakota Income Tax, a North Dakota Tax originally, Total Tax Dueor Refund, Penalty Interest, Enter Total, Total Due With Return add lines, I authorize the North Dakota, I declare that this return has, Taxpayer Signature, Title, Date, Contact Person Please Print or Type, Contact Phone Number, Part III Payment Information, and Taxpayer Name.

Part number 2 in filling out Nd Form 306

3. This next segment will be about Mail entire page to North Dakota, Amount of payment by check, and WTH - complete every one of these blank fields.

Writing section 3 of Nd Form 306

It is easy to make a mistake when completing your Mail entire page to North Dakota, so you'll want to look again before you decide to submit it.

Step 3: Before addressing the next step, make sure that all form fields have been filled in as intended. The moment you are satisfied with it, press “Done." Grab the Nd Form 306 after you subscribe to a free trial. Quickly access the document in your FormsPal cabinet, along with any edits and changes being all saved! FormsPal ensures your data privacy by having a protected system that never saves or distributes any sensitive information involved. Be assured knowing your files are kept protected every time you use our services!

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