The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: February 12, 2007
General Info
Agencies
If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.
Secretary of State
State of North Dakota
600 E. Boulevard Avenue, Dept. 108, 1st Floor
Bismarck, ND 58505-0500
(701) 328-2900
1-800-352-0867
FAX: (701) 328-2992
http://www.nd.gov/sos/businessserv/
If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.
Office of State Tax Commissioner
600 E. Boulevard Avenue, Dept. 127
Bismarck, ND 58505-0599
(701) 328-2770
1-800-638-2901
FAX: (701) 328-3700
http://www.nd.gov/tax//
North Dakota State Statutes
To research the State Statutes for North Dakota Corporations, click here.
To research the State Statutes for North Dakota LLCs, click here.
To research the State Statutes for North Dakota Partnerships, click here.
Licensing
Business Licenses
Contact your state or local agencies regarding licensing issues.
Annual Filing Requirements
Annual Report
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Fee: |
The annual report filing fee is $25.
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Forms: |
Annual Report - Annual Report (Online Creation) |
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Due Date: |
Domestic corporations and foreign corporations authorized to transact business in North Dakota must file an annual report with the Secretary of State by May 15th. |
Corporation Tax Returns
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Tax: |
If North Dakota taxable
income is:
Over But not over The tax is:
$ 0 $ 3,000 .......... 2.60% of North Dakota taxable income
3,000 8,000 .....$78.00 + 4.10% of the amount over $3,000
8,000 20,000 ....$283.00 + 5.60% of the amount over $8,000
20,000 30,000 ...$955.00 + 6.40% of the amount over $20,000
30,000 ..................$1,595.00 + 7.00% of the amount over $30,000
The federal subchapter S corporation status is not recognized if the corporation meets the definition of a financial institution under North Dakota Century Code ch. 57-35.3, in which case the corporation must file North Dakota financial institution tax return.
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Forms: |
Form 40 - 2006 Corporation Income Tax Return (instructions)
Form 60 - 2006 S Corporation Return (instructions)
Corporate Forms - Corporate Tax Forms from 1996-2006
S Corporation Forms - S Corporation Tax Forms 1996-2006 |
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Due Date: |
The tax return is due on the 15th day of the fourth month following the close of the tax year, or by April 15th for calendar year filing. |
Limited Liability Company
Annual Filing Requirements
Annual Report
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Fee: |
The annual report filing fee is $50. If postmarked after November 15th, the fee is $100.
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Forms: |
Annual Report - Annual Report (Online Creation)
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Due Date: |
Companies authorized to transact business in North Dakota must file an annual report with the Secretary of State by November 15th. |
LLC Tax Returns
|
Tax: |
If North Dakota taxable
income is:
Over But not over The tax is:
$ 0 $ 3,000 ........... 2.60% of North Dakota taxable income
3,000 8,000 ......$78.00 + 4.10% of the amount over $3,000
8,000 20,000 .....$283.00 + 5.60% of the amount over $8,000
20,000 30,000 ...$955.00 + 6.40% of the amount over $20,000
30,000 ...................$1,595.00 + 7.00% of the amount over $30,000
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Forms: |
Form 58 - LLC 2006 Return of Income (LLC filing as Partnership) (instructions)
Partnership Forms - Partnership Tax Forms 1996-2006
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Due Date: |
The tax return is due on the 15th day of the fourth month following the close of the tax year, or by April 15th for calendar year filing. |
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