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FONG: Updated Withholding Publications Reflect Reduced Income Tax Rates

Posted on 7/1/2013

BISMARCK, N.D. - Tax Commissioner Cory Fong today released newly updated North Dakota Income Tax Withholding Rates and Instructions Booklet, updated Individual Income Tax Withholding Tables for employers, and updated estimated tax forms for individuals, estates, and trusts. The updated publications and tables reflect the reduced income tax rates passed by the 2013 Legislature and signed into law by Governor Dalrymple.

"This is the third consecutive legislative session that North Dakota has lowered income tax rates," said Fong. "Our state's continued strong economy has made it possible to provide North Dakotans with income tax relief that is meaningful and sustainable."

The bill provides $200 million in additional individual income tax relief through an across-the-board tax rate cut of 19.3 percent.

The Tax Department updated its Income Tax Withholding Rates and Instructions booklet to reflect the changes in rates, including the Individual Income Tax Withholding Tables that employers rely on in their payroll operations. The new booklet and tables are available on the department's web site at

Although the lower rates are in effect for the entire year, there is no need to try to adjust the state withholding in order to offset several months of applying the higher rates," said Fong. "Instead, we encourage employers to use the charts going forward as they calculate their payroll, which may result in larger refunds when taxpayers file their 2013 returns."

The reduced income tax rates also affect individuals, estates, and trusts required to pay North Dakota estimated income tax.

"If they choose to do so, taxpayers who make estimated income tax payment may adjust the amount of their state payments for the remainder of 2013 based on the reduced tax rates," said Fong.

The revised state estimated tax forms are available on the department's web site. Taxpayers can stay up-to-date on North Dakota tax-related matters by visiting the Tax Department's web site at .

2013 Withholding Booklet:

2013 Withholding Tables:

2013 Form ND-1ES, Estimated Income Tax - Individuals:

2013 Form 38-ES, Estimated Income Tax - Estates and Trusts:

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