The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: June 30, 2010

Licensing

Business Licenses

Contact your state or local agencies regarding licensing issues.

Corporation Tax Returns

Tax:	If North Dakota taxable income is:                                           Over           But not over               The tax is: $ 0              $ 3,000 .......... 2.60% of North Dakota taxable income 3,000             8,000 .....$78.00 + 4.10% of the amount over $3,000 8,000           20,000 ....$283.00 + 5.60% of the amount over $8,000 20,000         30,000 ...$955.00 + 6.40% of the amount over $20,000 30,000 ..................$1,595.00 + 6.50% of the amount over $30,000   The federal subchapter S corporation status is not recognized if the corporation meets the definition of a financial institution under North Dakota Century Code ch. 57-35.3, in which case the corporation must file North Dakota financial institution tax return.
Forms:	Form 40 - 2009 Corporation Income Tax Return (instructions) Form 60 - 2009 S Corporation Return (instructions) Corporate Forms - Corporate Tax Forms from 1996-2009 S Corporation Forms - S Corporation Tax Forms 1996-2009 Request Forms Online here.
Due Date:	The tax return is due on the 15th day of the fourth month following the close of the tax year, or by April 15th for calendar year filing.

LLC Tax Returns

Tax:	If North Dakota taxable income is:                                           Over           But not over               The tax is: $ 0              $ 3,000 ........... 2.60% of North Dakota taxable income 3,000             8,000 ......$78.00 + 4.10% of the amount over $3,000 8,000           20,000 .....$283.00 + 5.60% of the amount over $8,000 20,000         30,000 ...$955.00 + 6.40% of the amount over $20,000 30,000 ...................$1,595.00 + 6.50% of the amount over $30,000
Forms:	Form 58 - LLC 2009 Return of Income (LLC filing as Partnership) (instructions) Schedule K-1 - 2009 Schedule K-1 for Form 58 Partnership Forms - Partnership Tax Forms 1996-2009 Request Forms Online here.
Due Date:	The tax return is due on the 15th day of the fourth month following the close of the tax year, or by April 15th for calendar year filing.