Complete lines 1 through 4 to report amount of tax withheld.
Annual filing: Annual filers must file Form 306 for the entire year on or before January 31 following the end of the calendar year.
Electronic filing: Paper returns will not be accepted if you meet the electronic filing requirement, and you may be subject to penalties due to failure to file.
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.
Final returns: If you are out of business, complete Part I of the return.
Payment: If you are paying by check, complete Part III of Form 306 and make your check payable to North Dakota Tax Commissioner.
| Question | Answer |
|---|---|
| Form Name | Form 306 |
| Form Length | 2 pages |
| Fillable? | Yes |
| Fillable fields | 27 |
| Avg. time to fill out | 5 min |
| Edition | 8-2022 |
| Issuing agency | North Dakota Office of State Tax Commissioner |
| Where to send | North Dakota Office of State Tax Commissioner, PO Box 5624, Bismarck, ND 58506-5624 |
| Matches the agency's file | Yes, checked October 4, 2026 |
| Other names | ND 306, Form 306, ND Form 306, North Dakota Form 306, SFN 28229, Income Tax Withholding Return |
| Official source | Form 306 (Rev 8-2022), North Dakota Office of State Tax Commissioner |
Nd Form 306 isn’t the one you’re looking for?