North Dakota Form 306: Income Tax Withholding Return

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

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.

Enter your business name, address, account number, and the period being amended.

Complete Part II - Return Information. Enter the correct amount of tax withheld for the period on line 1. Enter the amount of tax paid with the original return (if any) on line 1a.

Subtract line 1a from line 1 and enter on line 2. This is the amount of the refund or tax due.

Complete lines 3 and 4 to calculate the total due including any penalty and/or interest.

Enter the Account Number, the Period Ending and the Due Date of Return.

Enter the Taxpayer Name, the Address and the City, State, ZIP Code.

Fill in the circle if your address has changed.

Fill in the circle if you have been assigned a new federal ID#, and enter your new ID# there.

Complete Part I only if this is a FINAL return.

Fill in the circle if you are no longer in business or no longer have employees, and enter your last day of business or employment as MM/DD/YYYY.

Fill in the circle if this business has changed ownership, and provide the name, address and telephone number of the new owner.

On line 1, enter the Total North Dakota Income Tax withheld this period.

On line 2, enter the Total Tax Due/or (Refund).

On line 3, enter the Penalty and the Interest, then the Total.

On line 4, enter the Total Due With Return (add lines 2 & 3).

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 the income tax withholding guideline.

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.

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.

By signing, you declare that this return has been examined by you and to the best of your knowledge and belief is a true, correct, and complete return.

Fill in the Taxpayer Signature, the Date and the Title, then the Contact Person (Please Print or Type) and the Contact Phone Number.

Electronic payments may be made using ND TAP at www.tax.nd.gov/tap.

If you are paying by check, complete Part III of Form 306 and make your check payable to North Dakota Tax Commissioner.

Enter the Amount of payment by check.

Mail entire page to: North Dakota Office of State Tax Commissioner PO Box 5624 Bismarck, ND 58506-5624.

Form 306 and the tax due on it must be submitted electronically if the amount withheld during the previous calendar year was $1,000 or more (checked October 22, 2026).

Electronic filing can be done by using North Dakota Taxpayer Access Point (ND TAP) at www.tax.nd.gov/tap or via ACH Credit.

Annual filers must file Form 306 for the entire year on or before January 31 following the end of the calendar year.

If you are out of business, complete Part I of the return. This will enable the North Dakota 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.

Form 306 is the North Dakota Income Tax Withholding Return of the North Dakota Office of State Tax Commissioner. Complete lines 1 through 4 to report amount of tax withheld.