North Dakota
North Dakota business compliance calendar
What North Dakota asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Annual report, by August 1 each year, with the North Dakota Secretary of State | $25 | $5 late fee; dissolution after continued failure |
| LLCs | Annual report, by November 15 each year, with the North Dakota Secretary of State | $50 | $50 late fee; dissolution after continued failure |
| Partnerships | Annual report, by November 15 each year, with the North Dakota Secretary of State | $50 | $50 late fee; dissolution after continued failure |
| Nonprofits | Annual report, by February 1 each year, with the North Dakota Secretary of State | $10 | $5 late fee; dissolution after continued failure |
Taxes and employers
- Corporate income tax
- Yes. C corporations file a North Dakota return by the 15th day of the fourth month after the year ends, with the North Dakota Office of State Tax Commissioner.
- Personal income tax
- Yes. S corporations and partnerships file a North Dakota information return, and employers withhold state income tax.
- Employers
- Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
- Sources
- North Dakota Secretary of State, North Dakota Office of State Tax Commissioner
All North Dakota rules in the pack
- North Dakota annual reportby August 1 each year
- North Dakota annual reportby November 15 each year
- North Dakota annual reportby November 15 each year
- North Dakota nonprofit annual reportby February 1 each year
- North Dakota charitable organization registration renewalby September 1 each year
- North Dakota corporate income tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- North Dakota corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- North Dakota pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- North Dakota personal income tax return with business incomeby April 15 each year
- North Dakota unemployment insurance wage reportby the last day of the 1st month after each quarter
- North Dakota annual withholding reconciliationby January 31 each year
- North Dakota sales tax returnby the 20th day of the 1st month after each quarter