North Dakota
Register your business in North Dakota with this comprehensive guide on tax requirements.
North Dakota New Business Registration Guide
State Tax Agencies
- North Dakota Office of State Tax Commissioner
Types of Tax
- State Withholding Income Tax
- State Unemployment Insurance (UI) Tax
North Dakota Withholding Income Tax
The North Dakota Office of State Tax Commissioner administers employer withholding tax. An employer must withhold North Dakota income tax from wages if the services are performed within the state and the wages are subject to federal withholding.
Registration Steps
1. Register for a Withholding Tax Account Number
- Click Apply for Sales & Use or Withholding account
- Click Electronic Application
- Select reason for application and complete all required registration fields
2. Set Up Online Access
- Return to ATAP and click Sign up for access
- Select Owner under access type
- Create a username and password and answer the security questions
Third-Party Administrator (TPA) Access for Withholding
To authorize Check as a third-party administrator in ATAP:
- Provide Check with:
- Entity Type
- Letter ID (from a recent letter issued on the account)
- Approve Check’s access within ATAP
North Dakota Unemployment Insurance Tax
The Job Service North Dakota administers UI tax. Employers must register within 20 days of hiring their first employee.
Registration Steps
1. Register for an Unemployment Insurance Account Number
- Go to the UI EASY System
- Click Create Account
- Create a username and password and answer the security questions
- After login, proceed to Register for Unemployment Insurance Tax from the UI EASY Main Menu
Resources and Support
- For assistance, contact Job Service North Dakota at 701-328-2814
- Additional guidance is available via their Business “How-To” Video Library
Next Steps
- Update your account with your:
- North Dakota Withholding Tax Account Number
- North Dakota Unemployment Insurance Account Number
These numbers are essential for all payroll tax filings and correspondence within the state of North Dakota.
This guide does not contain legal or tax advice. If legal or tax advice is required, an attorney, CPA, or tax adviser should be consulted.
Last updated on March 31, 2022