Your 2005 North Dakota tax return is due April 15, 2006, unless you have an extension of time to file. If you file your return after April 15, 2006 and you do not have an extension, you will be subject to penalties and interest.

Not necessarily. If you do not utilize the paperless filing method offered by the Internal Revenue Service, you will need to file a signature document with our state. The signature document is Form ND1-EF or ND1-OF, depending on how you electronically filed your return. For more electronic filing details, please refer to theElectronic Filing Section of this website.

You can receive copies of tax returns filed with our office by completing the Request for Copies of Tax Returns Form - (116kb pdf). Our office retains tax returns for three years. You will be provided a complete copy of the return we have on file for you.

An individual who derives any gross income from North Dakota sources and who is required to file a federal tax return is required to file a North Dakota tax return for the same year. This requirement applies to both residents and non-residents of North Dakota.

Yes. Electronic filing is a fast and accurate way to file your state and federal income tax returns. To file your North Dakota return electronically, you must file it at the same time that you electronically file your federal income tax return. Your tax information is keyed into a computer and sent to the Internal Revenue Service, which then sends the state portion of your return to the North Dakota Office of State Tax Commissioner.

You need to attach a complete copy of your federal income tax return. This includes copies of all W-2's and any 1099's that list North Dakota income tax withheld. Any return submitted without the required attachments will be returned for the missing information. The return will not be considered filed until it is re-submitted with the missing information.

Yes. If you derived any gross income from sources inside or outside of North Dakota while you were a resident of North Dakota, or you derived gross income from North Dakota sources while you were a nonresident of North Dakota, you must file a North Dakota income tax return, provided you are required to file a federal tax return for that same year. For North Dakota income tax purposes, you must file a return using the Married Filing Separate Filing Status.

You must file an amended North Dakota tax return when an item on your original return was reported incorrectly or to report changes made to your federal income tax return, including changes made by the Internal Revenue Service. The amended North Dakota return must be filed within 90 days after filing the amended federal return or within 90 days after the final determination of the IRS changes.

North Dakota does not provide a special form for this purpose, instead you must use the appropriate North Dakota individual income tax form for the year affected by the change(s). For example, you are amending your 2002 return, use the forms from the 2002 tax year and mark the box at the top portion of the return indicating that the return is being amended.

A Yes, You can pay your balance due, estimated payments and extension payment by credit card. If you pay by credit card, with Mastercard?, American Express? Card, Discover? Card, or Visa? Card, this payment must be made by telephone or over the Internet through Link2Gov Corporation, a private credit card payment service provider. A convenience fee of 2.

The North Dakota Tissue Donor Registry ensures that your decision about donation will be known and acted upon.

If the person does not file the Return of income then he may be liable to pay Interest on unpaid taxes and a penalty of Rs.5000. (Penalty is levied, if return is not filed before the end of the relevant assessment Year).

North Dakota estate tax returns and tax payments are due no later than 15 months of the date of the decedent's death.

A North Dakota estate tax return (Form 54-91) is required for all estates of decedent's whose total gross estate meets the Federal estate tax return filing requirement.

A financial institution located or doing business within North Dakota must file a North Dakota financial institution tax return, Form 35. A financial institution has nexus in North Dakota if it has North Dakota receipts, property or payroll as described in N.D.C.C. §§ 57-35.3-15, -16 and -17.

Being on the North Dakota Organ and Tissue Donor Registry means that you have elected to have all of your organs and tissues made available for transplant at the time of our death. As always, it is essential that you communicate to your family your choice to be a donor. Your family will be informed of your decision to be an organ and tissue donor at the time of your death and asked to provide information about your medical and social history.

Answer: Generally, age 14. In addition, most employees ages 14 and 15 must file a "work permit" with the Department of Labor and are subject to restricted working hours and job duties. For more information, see the Youth Employment in ND brochure. Please note: Adobe Reader is needed to view or print the brochure. If you do not have Adobe Reader, download your free copy.)

Answer: Possibly. Employees are entitled to overtime pay unless their actual work duties meet one or more of the exemptions from overtime provided in labor law. Simply being paid on a salary basis is not enough to make an employee exempt from overtime pay. A complete list of overtime exemptions is provided on the reverse side of the ND Minimum Wage & Work Conditions Summary Poster. Please note: Adobe Reader is needed to view or print the brochure.

For North Dakota individual income tax purposes, state law defines a resident as any natural person who either (1) is domiciled in North Dakota, or (2) physically resides more than seven months of the tax year in a permanent place of abode maintained in North Dakota. Domicile is your residence by law and is commonly referred to as your legal residence. It generally means the place that is your permanent home to which you always intend to return whenever absent from it.

Montana has a reciprocity agreement with North Dakota that exempts a North Dakota resident who earns wages in Montana from paying Montana income tax on these wages. However, this agreement does not extend to other types of income earned in Montana and you may have to file an income tax return and pay an income tax to the State of Montana on this other income. If you are earning wages in Montana and you are a North Dakota resident, you can be exempt from Montana withholding on these wages.

Where the assessee is a working partner in a firm whose accounts are required to be audited under any law.

North Dakota has two methods of calculating individual income tax. The two methods are implemented on two different forms, ND-1 and the optional ND-2. Use the form that results in the lower state income tax liability. It is important to understand that a vast majority of taxpayers will compute a lower state tax using Form ND-1, even though they may qualify for some of the exclusions only allowed on Form ND-2, because of the different tax rates.

A:The tax rates depend on which tax form is filed - Form ND-1 (the standard method), or Form ND-2 (the optional method).

Temperatures range from 70s-80s in the summer to 10s-20s (Farenheit) in the winter. Make sure you pack shorts and a warm winter coat for your trip to UND!

The tax rates vary depending on the employer's experience with the unemployment insurance (contributions paid and benefits charged). Beginning in 2000 there are two tax rate schedules, Positive Balance and Negative Balance. Tax rate schedules range from 0.34% to 1.07% for Positive balance accounts and 5.18% to 8.09% for Negative balance accounts.

File in the office of the County Recorder in any county in this state or in the office of the Secretary of State except for the following: The filing states it is filed as a fixture filing and the collateral is goods that are or are to become fixtures, or

You must take and pass all North Dakota examinations that apply to your license class and endorsement requirements. Pass the required knowledge and vision tests (BEFORE a CDL Temporary Instruction Permit will be issued). THE COURSE COVERS EVERYTHING YOU NEED TO KNOW TO PASS THE WRITTEN AND SKILLS EXAMS FOR ALL CLASSES OF LICENSE AND LICENSE ENDORSEMENTS AVAILABLE.