2016/2017 tax forms are now available
Finance Secretary Larrisa Larson reminded the public yesterday that tax forms are available online at the Department of Finance website at www.cnmidof.net or at their office in the Joeten Dandan Commercial Center. All W2s for government agencies will be distributed with payroll checks to payroll supervisors this week.
Different tax forms can be downloaded in PDF form by accessing the “download forms” tab on the main menu, with further instructions available and additional forms provided on www.cnmidof.net/rev/forms.asp.
The general rule for which type of income tax return to use are as follows:
– U.S. (US), CNMI (MP), and Guam (GU) citizens, bona fide residents to the CNMI and resident aliens meeting the green card or substantial presence test, use the following forms as appropriate: Form 1040EZ-CM, Form 1040A-CM, Form 1040CM
– Nonresident aliens, use Form 1040NR-CM. You are a nonresident alien if you are not a U.S. green card holder (granted immigration status as lawful permanent resident of the United States) or you do not meet the substantial presence test. Refer to the 1040NR for more guidance or consult a tax professional.
The filing form due dates are as follows:
– 2/28/2017 – 2016 OS-3710
– 2/28/2017 – 2016 W-2CM
– 3/15/2017 – 2016 1065-CM
– 3/15/2017 – 2016 1120S
These due dates are for quarterly and annual filings only within 60 days. All filings are due by 4:30pm on the due date of the respective form.
For more information or assistance, call 664-1000, 1040, 1043, 1098 or stop by the Division of Tax and Revenue Office. (DoF)