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.
- Only payroll service providers are required to deposit and file returns electronically. Employers may voluntarily file electronically. Penalties are imposed for late electronic deposits. See Electronic Deposit Requirements.
- Employers are required to file annual returns if they file paper copies of Form W-2. See Annual Reconciliation Forms and Filing Deadlines.
- Certain employers must file Forms W-2, Wage and Tax Statement, electronically or on magnetic media. See Electronic and Magnetic Media Form W-2 Reporting Requirements.