Individual Income Tax Forms
Form 28249 Request for Copies of Tax Returns
Corporate Income Tax Forms
Form 40X Amended Corporation Income Tax Return
Sales Tax Forms
Form ST Sales Use and Gross Receipt Tax
Introduction
One of the main responsibilities of the North Dakota State Government is to collect taxes from its citizens and allocate them for various public services like education, healthcare, infrastructure, and more. Taxes are paid by people to the government based on their income, property, sales, and other factors. Each year, the North Dakota State government releases tax forms and guidelines to help taxpayers file their taxes accurately and on time. This article aims to provide a detailed overview of North Dakota tax forms, their types, filing requirements, and other relevant information to help taxpayers navigate the tax season smoothly.
Types of North Dakota Tax Forms
The North Dakota State government has different tax forms for various tax categories like personal income tax, corporate income tax, sales tax, property tax, and more. Here are some of the most common types of tax forms provided by the North Dakota Department of Revenue (NDDOR).
• North Dakota Individual Income Tax Return (Form ND-1): This form is used by individuals or joint filers to report their North Dakota taxable income, credits, deductions, and more for state income tax purposes. All North Dakota residents and non-residents who have earned income from North Dakota sources are required to file Form ND-1.
• North Dakota Corporation Income Tax Return (Form 40): This form is used by corporations or other business entities in North Dakota to report their taxable income, credits, deductions, and more. All corporations that are registered or doing business in North Dakota are required to file Form 40.
• North Dakota Sales and Use Tax Return (Form ST): This form is used by businesses to report their sales and use tax collections each month or quarter. All businesses that sell taxable products or services in North Dakota must file this form on a regular basis.
• North Dakota Property Tax Credit/Refund Return (Form ND-1CR): This form is used by North Dakota residents who own or rent a home to claim property tax credits or refunds on their income taxes. Eligible properties include primary residences, manufactured homes, and more.
Filing Requirements for North Dakota Tax Forms
The filing requirements for North Dakota tax forms depend on the type of form and the taxpayer’s status. Here are some general guidelines for filing North Dakota tax forms.
• North Dakota Individual Income Tax Return (Form ND-1):
o Resident: All residents of North Dakota who have earned income from any source must file Form ND-1. The filing deadline is April 15th each year.
o Non-resident: Non-residents who have earned income from North Dakota sources and meet certain filing thresholds must file Form ND-1. The filing deadline is also April 15th each year.
• North Dakota Corporation Income Tax Return (Form 40):
o Domestic corporations: All domestic corporations that are incorporated or doing business in North Dakota must file Form 40. The filing deadline is the 15th day of the fourth month following the end of the tax year.
o Foreign corporations: Foreign corporations that have nexus in North Dakota must also file Form 40. The filing deadline is the same as for domestic corporations.
• North Dakota Sales and Use Tax Return (Form ST):
o Monthly filers: Businesses that collect more than $100,000 in North Dakota sales tax per year must file Form ST monthly.
o Quarterly filers: Businesses that collect less than $100,000 in North Dakota sales tax per year can file Form ST quarterly.
o Annual filers: Certain businesses that have low sales tax collections can file Form ST annually.
• North Dakota Property Tax Credit/Refund Return (Form ND-1CR):
o North Dakota residents who own or rent a home can file Form ND-1CR if they meet certain income limits and have paid property taxes on their home. The filing deadline is the same as for Form ND-1.
Tips for Filing North Dakota Tax Forms
Filing tax forms can be overwhelming, especially for first-time filers. Here are some tips for filing North Dakota tax forms accurately and on time.
1. Gather all necessary documents: Before filling out any tax form, gather all necessary documents such as W-2s, 1099s, receipts, and bank statements. Make sure all documents are organized and easy to access.
2. Use tax software: Tax software programs like TurboTax can help simplify the tax filing process and reduce errors. Check if your tax software is compatible with North Dakota tax forms.
3. Double check calculations: Even minor calculation errors can cause significant tax liabilities or delays. Double-check all calculations, or consider hiring a tax professional to help you out.
4. Be aware of tax deadlines: Missing tax deadlines can lead to penalties and interest charges. Make sure you know when your tax forms are due and file them on time.
5. Consider e-filing: E-filing tax forms can save time and ensure faster refunds. North Dakota allows e-filing for most tax forms, so consider this option if it’s available.
Conclusion
Filing North Dakota tax forms can be a daunting task, but it’s a necessary part of being a responsible citizen. Understanding the types of tax forms, filing requirements, and proper procedures can help taxpayers avoid costly mistakes or penalties. By following the tips and guidelines discussed in this article, North Dakota taxpayers can stay organized, on track, and maximize their tax benefits. If you have any questions or concerns about North Dakota tax forms, contact the North Dakota Department of Revenue or a tax professional for assistance.
