Key figures
North Dakota compliance
2026, with sources
Registering and staying registered
A Delaware corporation applies to the North Dakota Secretary of State for a certificate of authority ($145) and keeps a registered agent in the state. Each year it files a $25 annual report, due May 15 for a foreign corporation — earlier than the August 1 date for North Dakota corporations, which is the date most generic calendars show.
The Form 40 is due April 15 for a calendar-year company, or the 15th day of the fourth month after a fiscal year end. There is no franchise tax.
The rest of the calendar
Sales tax returns follow the frequency set on the permit — monthly, quarterly or annual. Withholding and Job Service reports are periodic. WSI premiums are billed on WSI’s own policy year, not the calendar year.
Unclaimed property — uncashed payroll and vendor checks, customer credit balances — is reported to the Department of Trust Lands’ Unclaimed Property Division before November 1, covering the twelve months ended June 30. Unpaid wages are presumed abandoned one year after they became payable; a debt owed to a vendor or a customer credit from a sale, three years. Holders keep the records behind each report for ten years.
An example
A Delaware startup that hires one engineer in Fargo in March files for a certificate of authority, registers with the Tax Commissioner and Job Service, opens a WSI policy before the first day of work, and reports the hire. Its first North Dakota annual report is due the following May 15, and its first Form 40 with its federal return.
Deadlines
- May 15Annual report (foreign corporations)
- Apr 15 (calendar year)Corporate income tax returnForm 40
- As assigned: monthly, quarterly or annualSales tax return
- Before Nov 1Unclaimed property report, for the year ended June 30
- Jan 31Annual withholding reconciliation, with W-2s and 1099sForm 307
The federal baseline
This page covers what North Dakota adds. The federal rules underneath it apply here too.
Common questions
When is our North Dakota annual report due?
May 15. North Dakota sets a different deadline for foreign corporations than for its own: domestic corporations file by August 1, foreign corporations by May 15. The fee is $25 either way.
When do uncashed paychecks become unclaimed property?
Before November 1 each year, covering property that went dormant in the twelve months ended June 30. The clocks are short for payroll: an uncashed paycheck is presumed abandoned one year after it was payable, against three years for a vendor payment or a customer credit balance.
Who do we register with?
The Secretary of State registers the corporation; the Tax Commissioner handles corporate income, withholding and sales tax; Job Service handles unemployment insurance; WSI handles workers’ compensation. Each is a separate account.
Compliance next door
- MTMontana complianceA Delaware corporation registers in Montana for $70, files a free annual report by April 15 each year, and files Form CIT by May 15 with a $50 minimum tax.
- SDSouth Dakota complianceRegister for $750, file a $55 annual report around each registration anniversary, and report unclaimed property by Oct 31. There is no income tax return.
- MNMinnesota complianceMinnesota asks for a certificate of authority ($150 plus a $50 filing fee), a $115 annual renewal, the M4 with its minimum fee, and an unclaimed property report before November 1.
More of the North Dakota guide
- AccountingAccounting and state tax in North DakotaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in North DakotaSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in North DakotaPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in North DakotaWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in North DakotaCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.