Form 307 North Dakota Transmittal of Wage and Tax Statement - North Dakota

Form 307 or the "North Dakota Transmittal Of Wage And Tax Statement" is a form issued by the North Dakota Office of State Tax Commissioner.

Download a PDF version of the Form 307 down below or find it on the North Dakota Office of State Tax Commissioner Forms website.

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Form
North Dakota Transmittal Of Wage And Tax Statement
WEB
307
20
Calendar
Account
Year
1. Total ND Tax withheld
Number
per W-2's and/or 1099's
Fill in circle if you no longer have employees AND you wish to close
2. Total ND wages paid
the account. If closing, you MUST indicate the date of last payroll.
3. Number of W-2's attached
(mm/dd/yyyy)
4. Number of 1099's attached
(only attach 1099's with ND state tax withheld)
Taxpayer Name
Tax Department Use Only
Address
Amount reconciled $
City, State, ZIP Code
NSW
Do not submit payments with the Form 307.
10/2015
Who Must File Information Returns with Form 307
How to Complete Form 307
• Any employer subject to North Dakota’s income tax
Line 1 - Enter the total North Dakota state income tax
withholding law, whether or not the employer withheld
withheld (as shown on Forms W-2 or 1099).
North Dakota income tax.
Line 2 - Enter the total amount of North Dakota wages paid.
• Any employer who is not subject to North Dakota’s
Line 3 - Enter the total number of W-2s you are submitting.
income tax withholding law but voluntarily withheld state
tax from earnings.
Line 4 - Enter the total number of 1099’s with North Dakota
withholding you are submitting.
• Any person who voluntarily withheld North Dakota income
tax from a payment for which the person is required to file
• All paper W-2 and 1099 forms must be separated before
a Form 1099 with the Internal Revenue Service. The person
submitting.
must submit a copy of each Form 1099 reporting a payment
• Do not submit Copy A (the red copy) of the W-2. They
from which North Dakota income tax was withheld.
are for SSA use only. Photocopies of Copy A are acceptable.
• Form 307 must be completed and returned to the Office
• If you no longer have employees and wish to have your
of State Tax Commissioner even though you may have
account closed, fill in the circle indicating you do not have
closed your account during the tax year.
employees and enter the date of your last payroll.
• Corrections to W-2 forms should be made using Federal
• If you reported and paid North Dakota income tax
Form W-2C and submitted with Form 307 to the Office of
withholding under more than one Federal Employer
State Tax Commissioner.
Identification Number (FEIN) during the reporting year but
• If you are withholding for royalty payments
are reporting all W-2s under only one FEIN, please submit a
on oil or gas, do not use this form. Please see
letter detailing this information.
Form RWT‑1096.
Forms and Assistance
When to File
Phone:
701.328.1248
W-2 and 1099 data (and Form 307 if required) must be
Speech/hearing impaired/call us through Relay
filed with the Office of State Tax Commissioner on or before
North Dakota at 1.800.366.6888
January 31 of the following year. If no longer in business,
Email:
withhold@nd.gov
the data must be filed at the same time you file your final
Fax:
701.328.0146
Federal Forms W-3 and W-2 with the Internal Revenue
Website:
www.nd.gov/tax
Service.
Write:
Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Filing Electronically or on Magnetic Media
Bismarck, ND 58505-0599
You must submit the W-2 and 1099 forms electronically
or on magnetic media if (1) you are required to file them
Where to File
electronically or on magnetic media with the Internal
Mail magnetic media or Form 307 with paper information
Revenue Service, and (2) the quantity of forms to be filed
returns to: Office of State Tax Commissioner, PO Box 5624,
with North Dakota is 250 or more. You will find detailed
Bismarck, ND 58506-5624.
information about filing electronically or on magnetic media
in our Withholding Tax Guideline, which is available at
www.nd.gov/tax. Do not submit a paper Form 307 if
filing electronically or on magnetic media.
Form
North Dakota Transmittal Of Wage And Tax Statement
WEB
307
20
Calendar
Account
Year
1. Total ND Tax withheld
Number
per W-2's and/or 1099's
Fill in circle if you no longer have employees AND you wish to close
2. Total ND wages paid
the account. If closing, you MUST indicate the date of last payroll.
3. Number of W-2's attached
(mm/dd/yyyy)
4. Number of 1099's attached
(only attach 1099's with ND state tax withheld)
Taxpayer Name
Tax Department Use Only
Address
Amount reconciled $
City, State, ZIP Code
NSW
Do not submit payments with the Form 307.
10/2015
Who Must File Information Returns with Form 307
How to Complete Form 307
• Any employer subject to North Dakota’s income tax
Line 1 - Enter the total North Dakota state income tax
withholding law, whether or not the employer withheld
withheld (as shown on Forms W-2 or 1099).
North Dakota income tax.
Line 2 - Enter the total amount of North Dakota wages paid.
• Any employer who is not subject to North Dakota’s
Line 3 - Enter the total number of W-2s you are submitting.
income tax withholding law but voluntarily withheld state
tax from earnings.
Line 4 - Enter the total number of 1099’s with North Dakota
withholding you are submitting.
• Any person who voluntarily withheld North Dakota income
tax from a payment for which the person is required to file
• All paper W-2 and 1099 forms must be separated before
a Form 1099 with the Internal Revenue Service. The person
submitting.
must submit a copy of each Form 1099 reporting a payment
• Do not submit Copy A (the red copy) of the W-2. They
from which North Dakota income tax was withheld.
are for SSA use only. Photocopies of Copy A are acceptable.
• Form 307 must be completed and returned to the Office
• If you no longer have employees and wish to have your
of State Tax Commissioner even though you may have
account closed, fill in the circle indicating you do not have
closed your account during the tax year.
employees and enter the date of your last payroll.
• Corrections to W-2 forms should be made using Federal
• If you reported and paid North Dakota income tax
Form W-2C and submitted with Form 307 to the Office of
withholding under more than one Federal Employer
State Tax Commissioner.
Identification Number (FEIN) during the reporting year but
• If you are withholding for royalty payments
are reporting all W-2s under only one FEIN, please submit a
on oil or gas, do not use this form. Please see
letter detailing this information.
Form RWT‑1096.
Forms and Assistance
When to File
Phone:
701.328.1248
W-2 and 1099 data (and Form 307 if required) must be
Speech/hearing impaired/call us through Relay
filed with the Office of State Tax Commissioner on or before
North Dakota at 1.800.366.6888
January 31 of the following year. If no longer in business,
Email:
withhold@nd.gov
the data must be filed at the same time you file your final
Fax:
701.328.0146
Federal Forms W-3 and W-2 with the Internal Revenue
Website:
www.nd.gov/tax
Service.
Write:
Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Filing Electronically or on Magnetic Media
Bismarck, ND 58505-0599
You must submit the W-2 and 1099 forms electronically
or on magnetic media if (1) you are required to file them
Where to File
electronically or on magnetic media with the Internal
Mail magnetic media or Form 307 with paper information
Revenue Service, and (2) the quantity of forms to be filed
returns to: Office of State Tax Commissioner, PO Box 5624,
with North Dakota is 250 or more. You will find detailed
Bismarck, ND 58506-5624.
information about filing electronically or on magnetic media
in our Withholding Tax Guideline, which is available at
www.nd.gov/tax. Do not submit a paper Form 307 if
filing electronically or on magnetic media.

Download Form 307 North Dakota Transmittal of Wage and Tax Statement - North Dakota

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