Free North Dakota 307 PDF Form
Contents
Key takeaways
When filling out and using the North Dakota 307 form, keep these key takeaways in mind:
- Purpose of Form: The North Dakota 307 form is used to report wage and tax information, specifically for employers who withhold state income tax from employee wages or other payments.
- Who Must File: Employers subject to North Dakota’s income tax withholding law must file this form, even if no tax was withheld. This includes those submitting W-2s and 1099s.
- Submission Requirements: If submitting paper W-2 or 1099 forms, a completed Form 307 must accompany these documents. Ensure to separate all paper forms before submission.
- Electronic Filing: If you have 250 or more forms to file, you must submit them electronically or on magnetic media. Even if you have fewer forms, electronic filing is encouraged.
- Deadline for Filing: W-2 and 1099 data must be filed by February 28 of the following year if still in business. If out of business, file with your final Federal Forms W-3 and W-2.
- Corrections: If corrections to W-2 forms are needed, use Federal Form W-2C. This form should be submitted alongside Form 307 to the Office of State Tax Commissioner.
Always double-check that the information you provide is accurate and complete to avoid any issues with your submission.
Document Information
| Fact Name | Description |
|---|---|
| Purpose | The North Dakota 307 form is used for submitting wage and tax information to the state, specifically for W-2 and 1099 forms that report North Dakota income tax withheld. |
| Filing Requirement | Employers who withhold North Dakota income tax must file Form 307 along with their W-2s and 1099s, even if they did not withhold any tax. |
| Submission Guidelines | Form 307 must be submitted with paper W-2 and 1099 forms. If filing electronically, Form 307 is not required. |
| Deadline | W-2 and 1099 data must be filed by February 28 of the following year if still in business. If out of business, file with the final Federal Forms W-3 and W-2. |
| Governing Law | The requirements for Form 307 are governed by North Dakota's income tax withholding law, as outlined in North Dakota Century Code Chapter 57-38. |
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Dos and Don'ts
When filling out the North Dakota 307 form, keep the following tips in mind:
- Do ensure all information is accurate, especially your name and address.
- Do fill in the circle if you no longer have North Dakota employees.
- Do include the total North Dakota income tax withheld as shown on your W-2s and 1099s.
- Do submit the completed Form 307 with your paper W-2s and 1099s.
- Do keep a copy of Form 307 for your records.
- Don't submit payments with Form 307 or your information returns.
- Don't forget to mail your forms to the correct address: Office of State Tax Commissioner, PO Box 5624, Bismarck, ND 58506-5624.
Following these guidelines will help ensure a smooth filing process for your North Dakota 307 form.
Detailed Steps for Using North Dakota 307
Filling out the North Dakota 307 form is essential for employers who need to report state income tax withheld from wages or payments. Follow these steps carefully to ensure accurate completion and submission.
- Begin by entering your Account Number in the designated space.
- Fill in the Period Ending date to indicate the reporting period for the wages.
- If you no longer have North Dakota employees, mark the circle provided and enter the last day of your final payroll period.
- Report the total North Dakota income tax withheld as shown on your W-2s and 1099s in the appropriate dollar line.
- Enter your Name and Address, including City, State, and Zip Code.
- If your address or zip code is incorrect, make the necessary changes.
- Copy the information from the completed Form 307 to the Taxpayer’s Copy section at the bottom of the form for your records.
- Attach an adding machine tape that totals the North Dakota withholding amount.
- Mail the completed Form 307 along with the state copies of your W-2 forms or any 1099 forms with state income tax withheld to:
- Office of State Tax Commissioner, PO Box 5624, Bismarck, ND 58506-5624.
Ensure that you submit your forms by the deadline, which is February 28 of the following year if you are still in business. If you are out of business, file at the same time as your final Federal Forms W-3 and W-2. If you have any questions, assistance is available through the Income Tax Withholding Section.