North Dakota LLC Tax Filing Requirements (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 20, 2026 · Last updated Aug 20, 2026

A North Dakota LLC files no entity-level income tax return of its own by default. A multi-member LLC files Form 58, the North Dakota Partnership Income Tax Return, by April 15; an LLC taxed as an S corporation files Form 60 by the same date. Separately, every LLC files a $50 annual report with the Secretary of State by November 15.

Quick Answer

Default federal treatment: Disregarded entity (one member) or partnership (two or more)
Multi-member return: Form 58, North Dakota Partnership Income Tax Return, due April 15
S-corporation return: Form 60, North Dakota S Corporation Income Tax Return, due April 15
Nonresident withholding: 2.5% of a nonresident member's year-end distributive share (S corp)
Partnership withholding: Required for nonresident partners with over $1,000 of North Dakota income
Annual report: $50 to the Secretary of State, due November 15
Sales and use tax permit: No fee; Office of State Tax Commissioner

How North Dakota Taxes an LLC by Default

North Dakota does not have a separate LLC tax. It follows the federal classification: a single-member LLC is a disregarded entity whose income appears directly on the owner's North Dakota individual return, and a two-or-more-member LLC is a partnership. The LLC itself pays no North Dakota income tax in either case; the income passes through to the members, who pay tax on their share at individual rates.

That default can be changed. Filing federal Form 2553 elects S-corporation treatment, and filing Form 8832 can elect C-corporation treatment; North Dakota follows whichever federal classification applies. The choice drives which return the LLC files, so settle the federal classification before the first filing season. See what an LLC is, single-member LLC in North Dakota, and S-corp vs LLC.

Which Return Your LLC Files

A multi-member LLC that carries on business or derives gross income from North Dakota sources files Form 58, North Dakota Partnership Income Tax Return, by April 15. Each member receives a North Dakota Schedule K-1 (Form 58) showing their share of North Dakota income, and reports it on their own return.

An LLC that has elected S-corporation treatment files Form 60, North Dakota S Corporation Income Tax Return, also by April 15, and issues its own Schedule K-1. An LLC taxed as a C corporation files the North Dakota corporation income tax return instead. A single-member LLC with no election files nothing separately: the activity is reported on the owner's North Dakota individual income tax return.

Classification	North Dakota return	Due date
Single-member (disregarded)	Owner's individual return	April 15
Multi-member (partnership)	Form 58 + Schedule K-1	April 15
S-corporation election	Form 60 + Schedule K-1	April 15
C-corporation election	Corporation income tax return	Per corporate schedule
All LLCs (Secretary of State)	Annual report, $50	November 15

Withholding for Nonresident Members

North Dakota is strict about members who live elsewhere. An S corporation or a partnership must withhold North Dakota income tax at 2.5% from the year-end distributive share of North Dakota income allocated to a nonresident member. For a partnership, or an LLC filing as a partnership, withholding is required for every nonresident partner whose distributive share of North Dakota income exceeds $1,000, computed at the highest individual income tax rate.

The total withheld must be paid in full with the return when it is filed, not spread over the year. Nonresident members then claim the amount withheld as a credit on their own North Dakota return. Because the money leaves the entity at filing time, a multi-member LLC with out-of-state owners should reserve for it rather than distributing all cash at year end. See foreign LLC in North Dakota if the LLC itself is organised elsewhere.

The $50 Annual Report

Separate from tax, every North Dakota LLC must file an annual report with the Secretary of State. The fee is $50 and the deadline is November 15 each year. This is a corporate-record filing, not a tax return: it confirms the registered agent, the principal address, and the management details on the state's record. It is filed through the FirstStop system.

Missing it is the most common way a healthy North Dakota LLC falls out of good standing, which in turn blocks certificates of good standing, financing, and foreign qualification in other states. Diary the November 15 date alongside the April 15 tax deadline. See North Dakota LLC cost and North Dakota registered agent.

Sales, Use, and Withholding Registrations

If your LLC sells taxable goods or services in North Dakota, register for a sales and use tax permit with the Office of State Tax Commissioner. There is no fee for the permit. Once registered you collect tax from customers, file returns on the schedule the office assigns, and remit what you collect; local city and county taxes are layered on top of the state rate, so the rate you charge depends on where the sale is sourced.

If the LLC has employees, register separately for income tax withholding with the same office and for unemployment insurance with Job Service North Dakota. These are three distinct registrations with three distinct account numbers, and they are separate again from your federal EIN. Keeping them clearly labelled in your records prevents misapplied payments. See North Dakota business licence.

Federal Filings That Sit Behind the State Return

The North Dakota return starts from federal figures, so the federal filing comes first. A multi-member LLC files federal Form 1065 with Schedules K-1; an S-corporation-electing LLC files Form 1120-S; a single-member LLC reports on Schedule C, E, or F with the owner's Form 1040. Members who receive pass-through income generally owe self-employment tax on their share of active business earnings and must make quarterly estimated payments to the IRS.

North Dakota expects estimated payments as well when withholding does not cover the liability. Model the combined burden with the self-employment tax calculator, read business tax basics, and weigh S-corp election in North Dakota once profit is high enough that a reasonable-salary structure saves more payroll tax than it costs in payroll compliance.

Common North Dakota Filing Mistakes

Three errors recur. Treating the annual report as a tax filing. It goes to the Secretary of State in November and has nothing to do with the April tax return; doing one does not satisfy the other. Forgetting nonresident withholding. The 2.5% comes due with the return, and the entity is on the hook whether or not it retained the cash.

Assuming a single-member LLC files a state return. It does not, unless it has elected corporate treatment — the income belongs on the owner's individual return, and filing an unnecessary entity return creates account confusion that is tedious to unwind. When in doubt, confirm the classification first, then the return. See how to form an LLC in North Dakota and how to dissolve an LLC in North Dakota.

Frequently Asked Questions

What tax return does a North Dakota LLC file?

A multi-member LLC files Form 58, the North Dakota Partnership Income Tax Return, by April 15. An LLC that elected S-corporation treatment files Form 60 by the same date. A single-member LLC with no election files nothing separately; its income goes on the owner's North Dakota individual return.

When is the North Dakota LLC annual report due?

November 15 each year, with a $50 fee payable to the North Dakota Secretary of State through the FirstStop system. The annual report is a corporate-record filing, entirely separate from the April 15 income tax return, and missing it puts the LLC out of good standing.

Does North Dakota require withholding for nonresident LLC members?

Yes. An S corporation or partnership must withhold North Dakota income tax at 2.5% from a nonresident member's year-end distributive share. A partnership must withhold for every nonresident partner whose distributive share of North Dakota income exceeds $1,000, at the highest individual rate.

Does a North Dakota LLC pay state income tax itself?

Not by default. North Dakota follows the federal classification, so income passes through to the members, who pay at individual rates. Only an LLC that has elected C-corporation treatment pays entity-level North Dakota corporation income tax.

How much does a North Dakota sales tax permit cost?

Nothing. The Office of State Tax Commissioner issues sales and use tax permits at no charge. You must register before making taxable sales, then collect, file, and remit on the schedule assigned to you, adding any applicable city and county taxes to the state rate.

More North Dakota business guides

Form an LLC in Business License in Dissolve an LLC in Business Entity Search LLC Cost DBA Filing Operating Agreement Registered Agent Single-Member LLC Foreign LLC in Start a Business in Trademark a Name in

Sources

North Dakota Office of State Tax Commissioner — S Corp and Partnership Tax (Form 58 and Form 60; April 15; 2.5% nonresident withholding; $1,000 partner threshold).
North Dakota Office of State Tax Commissioner — S Corp and Partnership Tax Deadlines.
North Dakota Office of State Tax Commissioner — Sales and Use Tax.
North Dakota Office of State Tax Commissioner — Register for Sales and Use Tax (no permit fee).
North Dakota Office of State Tax Commissioner — Income Tax Withholding.
North Dakota Secretary of State — Annual Reports ($50; November 15).
North Dakota Century Code — Chapter 10-32.1, North Dakota Limited Liability Company Act.
IRS — Limited Liability Company (LLC).
IRS — Single Member Limited Liability Companies.
IRS — Partnerships.
IRS — About Form 2553, Election by a Small Business Corporation.
IRS — Estimated Taxes.
Legal Information Institute (Cornell) — 26 CFR 301.7701-3 (entity classification election).

LegalGlass provides general information for educational purposes and is not legal advice, is not a law firm, and is not a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the North Dakota Office of State Tax Commissioner, the North Dakota Secretary of State, and the IRS before acting.