What payroll forms do employers need to file?

Payroll Forms Employers Must File in North Dakota

Employers operating in North Dakota need to comply with both federal and state payroll tax filing requirements. Proper filing ensures accurate tax withholding, reporting, and payment for employees.

Federal Payroll Forms

• Form 941, Employer's Quarterly Federal Tax Return: Report federal income tax withheld, Social Security, and Medicare taxes each quarter.
• Form W-2, Wage and Tax Statement: Provide employees with this form annually to report wages and tax withholdings.
• Form W-3, Transmittal of Wage and Tax Statements: Submit this form to the IRS along with W-2 forms.
• Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return: File annually to report federal unemployment taxes.
• Form W-4, Employee's Withholding Certificate: Collect from employees to determine federal income tax withholding.

North Dakota State Payroll Forms

• Form ND-1, Quarterly Withholding Tax Return: File quarterly to report state income tax withheld from employees.
• Form ND-1W, Annual Withholding Tax Reconciliation: Submit annually to reconcile the total state withholding reported and paid.
• Form W-2 and W-3 to North Dakota Tax Department: Submit copies of employee W-2s and W-3 summary annually to the state.
• Unemployment Insurance (UI) Reports: File quarterly reports with the North Dakota Job Service to report wages and pay unemployment taxes.

Operational Tips for Payroll Tax Compliance

• Maintain Accurate Employee Records: Keep up-to-date payroll, withholding, and employment status information for all employees.
• Use Payroll Software or Services: Automate tax calculations and filings to reduce errors and stay current with tax law changes.
• Meet Filing Deadlines: Quarterly forms are typically due at the end of the month following the quarter; annual forms have specific deadlines in January or February.
• Coordinate Federal and State Filings: Ensure that federal and state payroll tax filings are consistent and timely to avoid penalties.
• Stay Informed on Updates: As of 2026, review North Dakota Job Service and IRS resources regularly to track any changes in payroll tax forms or filing procedures.