North Dakota registration and tax info

How it works

Once a work address has been added in a new state and a new employee has been hired and assigned a work address in that state, you can get registration assistance in Gusto.

Pricing varies by state—get started below and during step 4, you'll review the price, process, and estimated timeline to completion.

Here’s a snapshot of the process:

1. We’ll collect some basic business information from you.
2. Gusto and CorpNet will check the information for accuracy.
3. Your registration application(s) are usually submitted within 3-5 business days.
4. Check the mail for registration info—the state will typically send your tax account numbers and rates to you directly.

CorpNet can walk you through entering any info that they themselves do not enter in Gusto on your behalf.

Get started with state tax registration

1. Sign in to Gusto as an admin.
2. Click the Taxes & compliance section and select Tax setup.
3. Under “[State name] Tax Setup”, click Have us register for you.
   • The state you want to register in will only appear in this location once a work address has been added in a new state and an employee has been assigned a work address in that state.
4. Review the price, process, and estimated timeline to completion.
   • We will not charge you the registration service fee until you send us your order.
5. Click Continue.
6. Answer a couple eligibility questions.
   • Note: Gusto can only register for you if you don't yet have a state account already.
7. Click Save & continue.
8. Enter some company information.
   • We’ll pre-populate the information we already have.
9. Click Save & continue.
10. Tell us about your responsible party–this is the person who is to be held accountable for the company’s good standing and a point of contact within the organization for tax purposes.
    • If you're a nonprofit and run into any issues, check out our FAQ section below for more information.
11. Click Save & continue.
12. Enter some state-specific operational information.
13. Click Save and continue.
14. Review all information thoroughly–if any information is incorrect it may delay the process.
    • Heads up: State and local agencies may charge additional fees and increase the estimated turnaround time shown. CorpNet will let you know if that happens.
15. Check the box to acknowledge all info is accurate and you agree to the Terms of Service.
16. Click Send registration order.

After you send your order, we’ll email you with status updates and add your order total to your next monthly invoice.

Check the status of your order

When your order is complete, you’ll receive emails from both Gusto and CorpNet. They’ll detail the next steps which include:

• Reviewing registration details
• Any other state-specific instructions

Before your order is completed, you can use the link in the state registration confirmation email from Gusto to check the status of your order. 

You can also check the status in your Gusto account:

1. Head to the Taxes & compliance section and select Tax setup.
2. Scroll to the state's headline.
3. Click Check the status of your registration.

Cancel your order

If an order is already completed, you'll need to contact CorpNet at [email protected] or 1(888) 449-2638 to cancel. They’re open Monday-Friday from 7am-5pm PT.

If your order is still in progress, you can cancel from your Gusto account:

1. Head to the Taxes & compliance section and select Tax setup.
2. Scroll to the state's headline.
3. Click Check the status of your registration.
4. On the right-side of the page, under "Changed your mind?", click Cancel your order.
5. Let us know why you're canceling.
6. Click Cancel your order.

FAQs

Q: Can I run payroll for my employees before my registration is complete?

A: Not in most cases—you typically need to have a withholding account number and required tax rate(s) in Gusto before you can run payroll. 

If you’re registering in a state where there is no income tax withheld, you can use the state-specific “new employer rate” in this article until you receive your company-assigned rate from the agency.

Q: Can I use Gusto to register in a new state if I don't have a Federal Employer Identification Number (FEIN) yet?

A: No–you must have a FEIN entered in Gusto to order a state tax registration.

Q: Where can I see all my tax information?

A: You can see all tax details in the following locations: 

• Gusto–head to the Taxes & compliance and select Tax setup, and scroll to the applicable state tax setup.
• CorpNet–create a CorpNet account and login at any time to review information.
• State online account–once you’ve gained access to your agency accounts, your tax details will also be available there.

Gusto’s state tax registration service does not contain tax, legal, financial, or HR advice. Since rules and regulations change over time and can vary by location, consult a lawyer, HR expert, or accountant for specific guidance.

Q: My company is a nonprofit and I'm unable to enter 0% in the responsible party section, what do I do?

A: Some states have a 1% minimum for the responsible party ownership percentage. Those states are: ID, KS, MN, OH, SC, DC, DE, MD, NJ, NY, and RI.

Registration orders will need to be placed directly through CorpNet, outside of Gusto, or you'll need to register directly with the agency yourself.

North Dakota tax agencies

• North Dakota Office of State Tax Commissioner - income tax withholding
• Job Service North Dakota - unemployment tax

Register a new company

Income tax withholding

Register with the North Dakota Office of State Tax Commissioner online to obtain a withholding account number. You should receive your Withholding Account Number within 1 week after registering. To be safe, the North Dakota Office of State Tax Commissioner recommends that employers apply for a Withholding Account Number one full month in advance of their first deposit deadline. Please keep this time frame in mind when planning your first North Dakota payroll.

Unemployment tax

Most companies are liable for state unemployment if they have at least one worker during 20 different weeks in a calendar year or have paid $1500 in wages in a calendar quarter. You can check if your company is liable and register with Job Service North Dakota by completing and submitting the Report to Determine Liability (Form SFN41216). You should receive your Employer Account Number 2-3 weeks after registering online.

Unemployment contribution rate

You will receive your tax rate once you have completed and submitted the Determination of Employer Liability or Contribution and Wage Report (Form SFN 41263). If you're unsure of your rate, please call the agency at (701) 328-2814. 

Click here to view state-by-state new employer rates and wage bases (not company-specific).

Set up an existing company

Income tax withholding

If you're an existing employer in North Dakota, you can find your Withholding Account Number on the Quarterly income Tax Withholding Return (Form 306) from the North Dakota Office of State Tax Commissioner, or by calling the agency at (701) 328-1257.

Unemployment tax

If you have run payroll in the past in North Dakota, you can find your Employer Account Number on the Determination of Employer Liability or Contribution and Wage Report (Form SFN 41263) which are received from Job Service North Dakota. You can also call the agency at (701) 328-2814.

Unemployment contribution rate

Existing employers in North Dakota can find their Contribution Rate on the Tax Notice received from Job Service North Dakota. If you’re unsure, verify your rate by calling the agency at (701) 328-2814.

Click here to view state-by-state UI rates and wage bases (not company-specific).

• North Dakota Quarterly W/H Return (ND F-306)*
• North Dakota Transmittal of Wage and Tax Statements (ND F-307)
• North Dakota Quarterly Contribution (SUI) (ND NDUC-303)
• Wage and Tax Statement (State W2)
• New Hire Report

• North Dakota Office of State Tax Commissioner (877) 328-7088
• Job Service North Dakota (701) 328-2814