LLC Annual Report and Tax Filing Requirements in North Dakota

Learn about annual report and tax filing requirements for North Dakota LLCs.

By , Attorney
Updated by Amanda Hayes, Attorney · University of North Carolina School of Law

If you have a limited liability company (LLC), you can enjoy many benefits like limited liability and flexible management and tax structures. But just as you had to register your LLC, you have to submit documents to keep your company active and in good standing with the state.

With a North Dakota LLC, you must submit an annual report and pay applicable business and employer taxes. Let's take a look at the most important ongoing reporting and state tax filing requirements for LLCs in North Dakota.

North Dakota LLC Annual Report

North Dakota requires you to file an annual report for your LLC with the North Dakota Secretary of State (SOS). You must complete the report form on the SOS's FirstStop system. You can either submit your report online or mail in your completed report.

Your North Dakota LLC annual report is due every year by November 15. As of 2024, the filing fee is $50. If you file after the deadline, then the filing fee is $100.

State Business Taxes in North Dakota

For the purpose of income taxes, most LLCs are considered "pass-through tax entities." By default, multi-member LLCs are taxed as partnerships, and single-member LLCs are taxed as disregarded entities. Because an LLC is a pass-through entity, the owners of the LLC pay taxes on the company's income. In other words, the responsibility for paying income tax passes through the LLC and falls to the LLC members. So, as an LLC owner, you report and pay your share of the LLC's income on your personal tax return.

You must file your returns and pay your taxes to the Office of State Tax Commissioner. You can use pre-approved software to file and pay your taxes online.

Filing as a partnership. If your LLC is taxed as a partnership, you must file a partnership income tax return (Form 58) with the Tax Commissioner. You must also withhold any member's income who isn't a resident of North Dakota and whose distributive share of the LLC's income is more than $1,000. The income tax withheld must be paid by the LLC through the partnership return. However, instead of withholding a nonresident's income, your LLC can file a composite return. Alternatively, the nonresident member can request to adjust the amount withheld by filing Form PWA.

Filing as an S corporation. If you elect to have your LLC taxed as an S corporation, then you'll need to file an S corporation income tax return (Form 60) with the Tax Commissioner. When taxed as an S corporation, your LLC will be held to the same withholding requirements for nonresident members as it would be if taxed as a partnership (see above).

Filing as a corporation. Usually, LLCs are taxed as partnerships by default. However, you can elect to have your LLC taxed as a corporation for federal tax purposes. File IRS Form 2553 with the IRS to make this election. If you elect federal corporate tax status, North Dakota will also recognize your LLC as a corporation for tax purposes. In North Dakota, the corporate income tax generally is calculated at a small series of marginal rates. The state's corporate income tax return (Form 40) is filed with the Tax Commissioner.

See more details on the S corp and partnership tax webpage of the Tax Commissioner's website. The webpage also has links to the relevant tax return forms and filing due dates.

North Dakota Employer Taxes

If your LLC has employees or plans to, you must pay employer taxes to the federal and state governments. You'll need to first obtain a federal employer identification number (EIN) from the IRS to report and pay these taxes as an employer.

Withholding employee wages. As a North Dakota employer, you'll need to withhold and pay employee income taxes to the Tax Commissioner. You must register your LLC for an income tax withholding account through the North Dakota Taxpayer Access Point (ND TAP). Once you've registered your LLC for an account, you'll need to file and pay withholding taxes every quarter (or annually if your LLC qualifies) using Form 306. You can file and pay through ND TAP. See the Tax Commissioner's income tax withholding webpage for more details and instructions.

Unemployment insurance (UI) tax. In addition to withholding employee wages, you'll probably need to register to pay state UI taxes to Job Service North Dakota (JobsND). You can register your LLC online for the UI tax through North Dakota's UI Employer Account System (UI EASY). You must file contribution and wage reports quarterly. You can submit these reports and pay the tax due online via UI EASY. Check out JobsND's Employer's Guide for more about this tax.

North Dakota Sales and Use Tax

If your LLC will sell taxable goods or services to customers in North Dakota, you'll need to collect and pay sales tax to the Tax Commissioner. You must apply for a sales and tax permit before collecting sales tax. You can apply for this permit through ND TAP.

You must file returns and pay your taxes due on either a monthly, quarterly, or annual basis. Your filing frequency depends on how often your sales occur. You can file online through ND TAP.

For more information, check the sales and use tax webpage on the Tax Commissioner website.

LLC Registration in Other States

In some cases, you might organize your LLC in one state and do business in another state. For example, you might organize your LLC in North Dakota but have business activities in South Dakota. If your LLC does business in a state outside of your home state, then you might need to register as an out-of-state (foreign) LLC in the states where you have business activities.

Every state has rules and requirements for when an out-of-state business must qualify as a foreign business. In general, you probably need to register as an out-of-state business if your LLC:

  • has a physical presence in the state
  • hires employees in the state, or
  • advertises directly to residents of the state.

But you should check the state's laws around qualifying as a foreign business. You can review our state guide to qualifying to do business outside your state to determine whether you need to register your LLC in another state.

More Information About North Dakota LLCs

North Dakota has great resources for small business owners. The Tax Commissioner's website has a webpage dedicated to starting a new business. This webpage helps new business owners determine their tax responsibilities and points them to resources, services, and guidelines. The SOS website also has a section for online business services that you can use to search for business records, see frequently asked questions, and register business names.

If you need more guidance about how to manage and operate your LLC, check out the various articles in the LLC section of our website. If you need answers to legal questions specific to your business, consider speaking with a North Dakota business attorney. A lawyer can help you determine your reporting and tax obligations as an LLC owner and employer.

(If you need information about other states' LLC requirements, see our article on LLC tax and filing requirements.)

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