All states › North Dakota
Every step to open an LLC in North Dakota and get ready to hire, in order, with the official state page for each one. Agencies you'll deal with: Secretary of State · Office of State Tax Commissioner · Job Service North Dakota · Workforce Safety and Insurance (WSI) · Department of Labor and Human Rights.
This is the most common path: a new LLC, general business, paying W-2 employees and 1099 contractors. Adding a location, forming a corporation, or in a licensed industry? Customize it and check off steps as you go.
Customize this checklistPopular North Dakota business types:
Do this first. The state tax and payroll accounts ask for your registration details.
Apply free on the IRS website and get the number immediately. You'll need it for the state tax registration, a business bank account, and payroll. Opening a new location? You already have one; the same EIN works in every state.
This internal document sets out who owns what, how decisions get made, and what happens if an owner leaves. It isn't filed with the state, but banks often ask for it, and it helps protect your liability shield. Single-owner LLCs need one too.
Bring your EIN letter, filed formation documents, and operating agreement or bylaws. Keeping business and personal money separate is one of the main things that protects your personal assets.
Many businesses need a license or permit before opening, separate from registering the company. Check three levels: the state licensing board for your field, your city or county, and any federal agency that regulates your industry.
If you want S corp taxation, file IRS Form 2553. The deadline is tight: generally within 2 months and 15 days after the start of the tax year you want it to apply. See Business basics for when it makes sense.
File Articles of Organization (or the state's equivalent) online through FirstStop (firststop.sos.nd.gov).
You need a registered agent with a street address in North Dakota to receive legal papers and state notices. Use a registered agent service if you have no one local.
Separate fee schedules apply to farming or ranching LLCs and corporations and professional entities.
Register for a withholding account and a sales tax permit online through ND TAP. Apply for a sales permit about 30 days before opening.
Cities and counties may levy local sales, lodging, and similar taxes collected through the Tax Commissioner. No local income or payroll taxes confirmed.
Applies if you sell products, or services this state taxes. Most medical care is exempt. See Business basics for sales tax.
North Dakota calls it a Sales and Use Tax Permit. Register with the North Dakota Office of State Tax Commissioner through ND TAP (Taxpayer Access Point) before you make your first taxable sale in North Dakota. You'll collect tax from customers and send it to the state.
Give your supplier Certificate of Resale, SFN 21950 so you don't pay tax on inventory you'll resell. The buyer signs it and enters its sales and use tax permit number; the form does not say how long it stays valid. Keep certificates your own customers give you, too.
Out-of-state sellers must register once sales into North Dakota pass $100,000 (current or previous calendar year), even with no office here.
A separate gross receipts tax applies to alcohol at 7% and to new farm machinery and new mobile homes at 3%.
Applies once you pay W-2 employees who work in this state.
Form I-9 is never mailed to the government. You keep it in your own files and show it only if ICE or the Department of Labor asks for an inspection.
Federal posters (minimum wage, EEO, FMLA if you have 50+ employees, and others) go alongside the state ones.
Register once you pay wages to employees working in North Dakota. Reports and payments are usually quarterly.
Required at 1 or more employees working in North Dakota (limited exceptions). North Dakota is a monopolistic state: you must buy coverage from WSI, the only provider. Private insurers cannot write it. Coverage must start before employees begin work. Uninsured employers face back premium, claim costs, and cease and desist penalties of $10,000 plus $100 a day.
Report full-time, part-time, and temporary employees, plus rehires gone 60+ days. Employers with more than 24 employees must report electronically.
Minnesota and Montana residents working in North Dakota are exempt from ND withholding. They give the employer Form NDW-R each year (by February 28 or within 30 days of starting), and the employer mails it to the Tax Commissioner by March 31.
North Dakota's wage payment rules:
$7.25 (same as federal) an hour.
No state paid sick leave law for private employers. Earned PTO must be paid out at separation.
No state retirement savings program or mandate for private employers.
North Dakota doesn't require harassment training for private employers. A written policy and a yearly refresher are still best practice.
Display the state's required labor law posters where employees can see them, along with the federal posters. Workers' comp notices come from your carrier.
WSI is the only workers' comp provider in North Dakota. Get coverage before your first employee starts.
If a Minnesota or Montana resident works for you in North Dakota, do not withhold ND tax once they give you Form NDW-R. They must renew it every year.
Form 306 withholding returns must be filed even for periods with no wages. W-2s and the Form 307 reconciliation are filed electronically by January 31.
The W-9 gives you the contractor's legal name and tax ID for their 1099. Check the classification first: if you control how and when they work, they may legally be an employee.
File with the IRS and send the contractor a copy by January 31. For payments made in 2026 and later, the reporting threshold is $2,000 per contractor per year (it was $600 before).
Recurring deadlines. Put these on your calendar now.
FinCEN's final rule, effective August 14, 2026, permanently exempts companies formed in the U.S. from beneficial ownership reporting. Ignore letters or emails demanding a BOI filing fee; they're a common scam. Only companies formed outside the U.S. still file.
The Secretary of State warns about third-party letters offering to file your annual report for large fees. File it yourself on FirstStop.
Keeps your business in good standing with the state. Missing it can lead to penalties or dissolution.
File unemployment wage reports each quarter and state withholding returns on the schedule you're assigned (if the state has income tax), plus the annual W-2 reconciliation.
The state assigns monthly, quarterly or annual filing when you get your permit; returns are due the last day of the month after the period (for example, first quarter is due April 30), and you must file even with no sales. File a zero return if you had no sales; skipping it can bring penalties.
Recurring dates for North Dakota and federal filings. A payroll service handles most payroll lines, but you should know they're happening.
| When | What | Filed with |
|---|---|---|
| Jan 31 | File W-2s and Form 307 withholding reconciliation electronically; Q4 UI wage report due | North Dakota |
| Feb 28 | Collect Form NDW-R from Minnesota and Montana resident employees (mail to Tax Commissioner by Mar 31) | North Dakota |
| Apr 30, Jul 31, Oct 31 | Quarterly UI Employer's Contribution and Wage Report and payment | North Dakota |
| May 15 | Foreign corporation annual report due | North Dakota |
| Aug 1 | Domestic corporation annual report due | North Dakota |
| Nov 15 | LLC annual report due | North Dakota |
| Assigned schedule | Sales tax return (file a zero return if no sales) | North Dakota |
| Jan 31 | W-2s to employees and SSA (with W-3); Form 940; 4th-quarter Form 941 | IRS / SSA |
| Jan 31 | 1099-NEC to contractors and IRS | IRS |
| 15th monthly | Federal payroll tax deposit (monthly depositors) | IRS |
| Apr 30 · Jul 31 · Oct 31 | Form 941 for the quarter | IRS |
| Jul 31 | Form 5500 or 5500-SF, if you sponsor a 401(k) (Oct 15 with Form 5558 extension) | DOL (EFAST2) |
Last verified: October 27, 2026
The North Dakota state filing fee for an LLC is $135. That's the fee to form your LLC with the state. Expect other costs too, such as a registered agent service if you use one, licenses, and annual filings. See the checklist above for each step.
You need to register to collect sales tax in North Dakota if you sell taxable products or services there. The state rate is 5%, and local taxes may add to it. Registration cost: See state site.
Out-of-state sellers must register once their sales into North Dakota pass $100,000 a year. Having an employee or office in North Dakota also creates nexus right away.
Recurring filings include: file the Annual Report; file quarterly unemployment reports and withholding returns; file sales tax returns on time. The deadline calendar above lists the dates.
This guide organizes official requirements. It isn't legal or tax advice. Fees, forms, and deadlines change, so confirm on each linked state page before you file, and talk to an attorney or CPA about your specific situation.
About · Privacy Policy · Referral Disclosure · Terms of Use · hello@openmybizbystate.com
© 2026 OpenMyBiz by State