North Dakota Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Secretary of State
State of North Dakota
600 E. Boulevard Avenue, Dept. 108, 1st Floor
Bismarck, ND
58505-0500
(
701) 328-2900
1-800-352-0867
FAX: (701) 328-2992

E-mail: sos@nd.gov

http://www.nd.gov/sos/businessserv/

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

Office of State Tax Commissioner
600 E. Boulevard Avenue, Dept. 127
Bismarck, ND 58505-0599
(701) 328-7088

1-877-328-7088
FAX: (701) 328-3700
E-mail: taxinfo@nd.gov

http://www.nd.gov/tax//

North Dakota State Statutes

To research the State Statutes for North Dakota Corporations, click here.

To research the State Statutes for North Dakota LLCs, click here.

To research the State Statutes for North Dakota Partnerships, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

Corporations 

 

Annual Filing Requirements

 

Annual Report

Fee:

The annual report filing fee is $25.

 

Forms:

Annual Report - 2010 Annual Report (Online Creation)

 

Due Date:

 

Domestic corporations authorized to transact business in North Dakota must file an annual report with the Secretary of State on or before August 1st. The first annual report is due in the year following that in which the Secretary of State initially chartered the corporation. Foreign corporations are required to file annually on or before May 15th of each year. Penalty fees are assessed to late filings (Domestic corporations, $45 if before November 1st, $85 thereafter / Foreign coporations, $45 if before August 15th, $85 thereafter).

 

Corporation Tax Returns

Tax:

For tax years 2009 or after, if North Dakota taxable income is:

                                        

Over           But not over               The tax is:

$0               $25,000 .......... 2.10% of North Dakota taxable income

$25,000        $50,000 .....$525 + 5.25% of the amount over $25,000

$50,000..................$1,837.50 + 6.40% of the amount over $50,000

 

If a corporation elects to use the water's edge method to apportion its income, the corporation will be subject to an additional 3.5% surtax on its North Dakota taxable income.

 

If an S corporation is a bank, trust company, bank holding company, or other financial institution defined under N.D.C.C. 57-35.3-01(2), it does not file Form 60. Instead, it is subject to the North Dakota financial institution tax and must file a North Dakota Financial Institution Tax Return, Form 35. Go to Financial Institutions Tax

 

Forms:

Form 40 - 2010 Corporation Income Tax Return (instructions)

Form 60 - 2010 S Corporation Return with Instructions

Corporate Forms - Corporate Tax Forms from 1996-2010

S Corporation Forms - S Corporation Tax Forms 1996-2010

Request Forms Online here.

 

Due Date:

 

The tax return is due on the 15th day of the fourth month following the close of the tax year, or by April 15th for calendar year filing.

 

Limited Liability Company

 

Annual Filing Requirements

  

Annual Report

Fee:

The annual report filing fee is $50. If postmarked after November 15th, the fee is $100.

 

Forms:

Annual Report - 2010 Annual Report (Online Creation)

 

Due Date:

Companies authorized to transact business in North Dakota must file an annual report with the Secretary of State by November 15th.

 

LLC Tax Returns

Tax:

For tax years 2009 or after, if North Dakota taxable income is:

                                        

Over           But not over               The tax is:

$0               $25,000 .......... 2.10% of North Dakota taxable income

$25,000        $50,000 .....$525 + 5.25% of the amount over $25,000

$50,000..................$1,837.50 + 6.40% of the amount over $50,000

 

If a partnership is a bank, trust company, bank holding company, or other financial institution defined under N.D.C.C. 57-35.3-01(2), it does not file Form 58. Instead, it is subject to the North Dakota financial institution tax and must file a North Dakota Financial Institution Tax Return, Form 35. Go to Financial Institutions Tax

 

Forms:

Form 58 with Schedule K-1 - LLC 2010 Return of Income (LLC filing as Partnership) with Instructions

Partnership Forms - Partnership Tax Forms 1996-2010

Request Forms Online here.

 

Due Date:

The tax return is due on the 15th day of the fourth month following the close of the tax year, or by April 15th for calendar year filing.