Form 306 Income Tax Withholding Return

Annual ling Annual lers must le Form 306 for the entire year on or before January 31 following the end of the calendar year Bismarck ND 58506 5624 Month Day Year PO Box 5624 Total North Dakota Income Tax withheld this period 06/2009 306 Income Tax Withholding Return Account Address April May June June 30 July 31 Are the return and remittance properly signed? At the end of each calendar year all employers will receive Form 307 Transmittal of Wage and Tax Statements (Forms W 2) This form must be completed and returned to the Of ce of State Tax Commissioner even though your withholding account may be closed The copy for city or state of the six part federal optional Form W 2 must accompany Form 307 before Before Inserting Return In Envelope Please Check The Following: changes on this form City State Zip Commissioner? Complete Part I only if this is a FINAL return Contact Person (Please Print or Type) Contact Phone Number Does your identi cation number appear on the return? Due Date Ending Except as provided below under Annual ling Form 306 North Dakota Income Tax Withholding Return must be led for each calendar quarter on or before the following due dates: Fill in this circle if this business has changed ownership and enter the date of ownership change below Provide name address and phone number of new owner: Fill in this circle if this is an amended return Number Fill in this circle if you are no longer in business or no longer have employees and enter your last day of business or employment Off Fill in this circle if you have been assigned a new federal ID# Enter your new ID# here: Off Final Returns Form 306 North Dakota Income Tax Withholding Return must be led by every employer who withheld or is required to withhold North Dakota income tax from wages paid to employees during the period covered by this return The period covered by this return is printed at the top of Form 306 Form North Dakota Office of State Tax Commissioner General Instructions Have you lled out all data pertinent to your business? I declare that this return has been examined by me and to the best of my knowledge and belief is a true correct and complete return If a tax is due the entire amount due must be paid when the return is led Payment should be made by check or money order payable to State Tax Commissioner Do not send cash or stamps If a return is not led or if a payment is not made on or before the due date the law provides penalty and interest charges for the delinquency If address information is not correct please make those If you are out of business complete Part I of the return This will enable the Of ce of State Tax Commissioner to close your account If you incorrectly reported North Dakota income tax withheld in a prior period contact the Of ce of State Tax Commissioner and the necessary form will be mailed to you for reporting the correct amount If you need forms or assistance please call (701)328 1248 between 8:00 a m and 5:00 p m (Central Time) Monday through Friday (except holidays) The speech or hearing impaired may call toll free through Relay North Dakota at 1 800 366 6888 You may also obtain a registration form withholding guideline submit questions or comments and nd other information on our web site at www nd gov/tax Or you may write to the address shown above under Where To File Return Interest (see instructions on Taxpayer's Copy) Interest for late ling or payment Interest does not apply to the rst month a return is late but applies at a rate of 1 percent for each month or fraction of a month thereafter that the return remains late or unpaid Interest for ling extension If an extension to le the income tax withholding return was granted by the Of ce of State Tax Commissioner no delinquency results if the return is led and the tax due (if any) is paid on or before the extended due date However interest at the rate of 12% per annum is charged on the amount of any tax due from the original due date to the earlier of the extended date or the date the tax is paid Is the remittance made payable to State Tax January February March March 31 April 30 July August September September 30 October 31 Mail to: Office of State Tax Commissioner New ID Number October November December December 31 January 31 of Return Part I Part II Part III Penalty (see instructions on Taxpayer's Copy) Penalty And Interest Provisions Penalty Penalty applies at 5 percent of the tax due or $5 whichever is greater for the rst month delinquent For each month thereafter penalty applies at a rate of 5 percent of the tax due for each month or fraction of a month the return is late up to a maximum of 25 percent Period Phone Number Please Do Not Write In This Space Please mail to: Of ce of State Tax Commissioner PO Box 5624 Bismarck ND 58506 5624 Preaddressed forms (306) will be mailed by the Of ce of State Tax Commissioner to registered employers at the end of each reporting period Employers that do not receive a form should notify the Of ce of State Tax Commissioner Failure to receive a form does not relieve the employer from the obligation of ling a timely return Quarter Covered Quarter Ending Due on or Remit only North Dakota Income Tax withheld from employees wages Do not include any other payment such as sales tax federal income tax withheld etc Remittances Taxpayer Copy Taxpayer Signature Title Date Signed The returns must be used only for the time period indicated on the return and cannot be used by anyone except the person or rm whose name is printed on the return This Return Must Be Filed Even Though No Wages Were Paid Or Tax Withheld to North Dakota Tax Commissioner Total Due With Return (add lines 1 2 & 3) Make check or money order payable Transmittal Of Wage And Tax Statements (Forms W 2) When To File Where To File Return Where To Get Forms And Assistance Who Must File Your compliance with the following instructions will expedite the handling of your return and avoid possible penalties for deficiencies