North Dakota Income Tax Withholding Payment and Filing Requirements
Employers in North Dakota must conform with these state rules relating to filing income tax withholding returns.
Periodic Returns. Quarterly (Form F-306) by last day of month following end of quarter; annually by January 31 if the tax withheld during the previous calendar year was less than $500.
Annual Reconciliation Returns. Form F-307 due by the last day of February.