North Dakota State W-2 Reporting Requirements

Does North Dakota Require State W-2 Reporting?

Yes, North Dakota does require state W-2 reporting even if there was no state tax withholding.

How Must North Dakota State W-2 Reporting be Filed?

North Dakota accepts e-filing and paper filing.

However, if you are required to file electronically with the IRS, have any ND withholding, or have more than 10 forms to be filed with North Dakota, you must file electronically.

What are the Forms and Due Dates for North Dakota State W-2 Reporting?

In addition to the Form W-2, North Dakota requires Form 307, North Dakota Transmittal of Wage and Tax Statement, to be filed.

Forms W-2 and 307 are due by January 31.

What are the W-2 penalties for North Dakota?

The late filing penalty for North Dakota is $10 per form per day, up to a maximum of $2,000.

This penalty may be assessed if the return is not filed within 30 days after receiving a written notice from ND.

See the ND Income Tax Withholding Guide for more information.

What is the Responsible State Filing Agency?

North Dakota Office of State Tax Commissioner
600 E. Boulevard Ave.
Bismarck, ND 58505-0599
Phone: (701) 328-7088

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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