Learn about North Dakota LLC annual report and tax filing procedures.
To establish and operate a North Dakota limited liability corporation (LLC), you must prepare and submit a number of paperwork with the state. This page discusses the most significant North Dakota LLC continuing reporting and state tax filing obligations.
Table of Contents
Report Annual
The state of North Dakota requires you to produce an annual report for your limited liability company. The annual report is due on November 15th. The application cost is $50. From the Secretary of State’s company records search website, you may produce an annual report form.
State Corporation Tax
Most LLCs are pass-through tax corporations when it comes to income taxes. In other words, the burden for paying federal income taxes is passed via the LLC to the individual LLC members. LLCs do not pay income taxes by default; only its members do. Some states charge LLCs a separate tax or fee for the privilege of conducting business in their jurisdiction. North Dakota, on the other hand, is not one of those states.
However, in certain situations, the owners of an LLC may elect to have their firm taxed as if it were a corporation. This decision is made by submitting IRS Form 2553 to the IRS. (The form is available on the IRS website.) When an LLC elects to be taxed as a corporation rather than as a pass-through entity, the firm must submit a separate tax return. North Dakota, like almost every other state, has a corporate income tax. The corporate income tax in North Dakota is normally computed using a modest set of marginal rates. This tax must be paid if your LLC is taxed as a corporation. The North Dakota Office of the State Tax Commissioner receives and processes the state’s corporate income tax return (Form 40). (also called the Tax Department)
Employer Taxes in the State
Do you have workers in your LLC? If this is the case, you must pay employer taxes. Some of these taxes are paid to the federal government (the IRS) and are not addressed in this section. (However, it is important to understand that federal employer tax duties begin with getting a federal employer identification number (EIN).) Employers in North Dakota, on the other hand, must pay state taxes.
First and foremost, you must withhold and remit employee income taxes to the Office of the State Tax Commissioner (Tax Department). Begin by registering your company with the Tax Department by completing Form SFN 59507. After you’ve enrolled, you must submit withholding taxes on a regular basis (typically quarterly). Each year, you’ll also need to utilize Form 307 to balance your LLC’s tax withholding.
You’ll also need to register to pay state unemployment insurance (UI) taxes. Job Service North Dakota handles these taxes (JobsND). More information on how to pay these taxes may be found at
Taxes on Sales and Use
If your LLC sells items to consumers in North Dakota, you must collect and remit sales tax. You must register with the State Tax Commissioner for this purpose and then make periodic sales tax payments for products sold. You may register on paper (Form SFN 59507) or online (Form SFN 59507). After you register, you will get a sales tax permit. Then, on a regular basis, you must file sales tax returns with the Tax Commissioner. If you have a permission, the state will send you a quarterly report (Form ST).
Other States Registration
If you want to do business in states other than North Dakota, your LLC may need to be registered in any or all of those states. The exact states concerned will determine if you are needed to register: each state has its own regulations for what defines conducting business and whether registration is required. For registration reasons, having a physical presence (a business location) in a state, recruiting personnel in a state, or soliciting business in a state (through telephone, print advertisements, mail, or the Internet) are sometimes considered conducting business. Obtaining a certificate of authority or comparable document is normally required for registration.