North Dakota Corporation Requirements

After forming a corporation, you must undertake certain steps on an ongoing basis to keep your business in compliance. These steps are also important in preserving the limited liability a corporation provides its owners. This guide outlines the ongoing requirements for North Dakota corporations.

Corporate records

North Dakota corporations must keep the following items with their corporate records at the principal location:

  • The Articles of Incorporation and any amendments
  • Bylaws and any amendments
  • Financial statements
  • Minutes of director and shareholder meetings for the last three years
  • Reports made to shareholders for the past three years
  • A share register, not more than one year old, containing the names and addresses of each shareholder and the number and class of shares held by each
  • A record of the dates on which shares were issued
  • A copy of agreements and contracts
  • Shareholder control agreements

Corporate taxes and fees

The following are taxation requirements and ongoing fees for North Dakota corporations:

  • Annual report. North Dakota requires corporations to file an annual report, which is due May 15. The filing fee is $25.
  • Taxes. For complete details on state taxes for North Dakota corporations, visit Business Owner's Toolkit or the State of North Dakota.
  • Federal tax identification number (EIN). An EIN is required for corporations that will have employees. Additionally, most banks require an EIN in order to open a business bank account.
  • State tax identification number. North Dakota does not require a state tax identification number.

Business licenses

Business licenses and/or permits are required for most businesses. The BizFilings Business License Application Package can help you stay on top of these requirements.

S corporation election

North Dakota recognizes the federal S corporation election and does not require a state-level S corporation election.

Additional North Dakota information

View the following additional resources BizFilings has for forming and maintaining companies in North Dakota: