The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: July 25, 2011

Licensing

Business Licenses

Contact your state or local agencies regarding licensing issues.

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.

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.