Depositing and Reporting Withheld Taxes: North Dakota
Federal law and guidance on this subject should be reviewed together with this section.
Authors: Joel Fremstad and Lynn Block, Fremstad Law
- North Dakota employers must file either quarterly or annual returns depending on the amount of income tax they withheld in the previous year. See Deposit Thresholds and Schedules.
- Employers are required to file annual returns if they file paper copies of Form W-2. See Annual Reconciliation Forms and Filing Deadlines.
- All employers must file Forms W-2, Wage and Tax Statement, electronically for the previous calendar year. See Form W-2 Filing Requirements.