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North Dakota Income Tax Withholding Requirements

Filed under Payroll Taxes. Fact checked on February 8, 2013.

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Employers in North Dakota must conform with these state rules relating to income tax withholding and administration.

General Withholding Requirement: North Dakota income tax must be withheld from wages paid to resident and nonresident employees for services performed in the state.

Employee Withholding Exemption Forms: North Dakota generally does not have a state withholding exemption certificate. However Federal Form W-4, which must be completed by each employee to determine the appropriate level of federal income tax to withhold from earnings, should also be used for state withholding purposes.

Reciprocal Agreements: North Dakota has reciprocal agreements in effect with Minnesota and Montana. Under the income tax reciprocity agreements, wages paid to residents of Minnesota and Montana for services performed in North Dakota are exempt from North Dakota income tax withholding if an employee completes Form NDW-R, Reciprocity exemption from withholding for qualifying Minnesota and Montana residents working in North Dakota. The employee must renew Form NDW-R at the beginning of each year by completing and giving a new Form NDW-R to the employer by February 28.

Administration:

North Dakota Tax Commissioner
Office of State Tax Commissioner
600 E. Boulevard Avenue, Dept. 127
Bismarck, ND 58505-0599
Telephone: 701-328-1248

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