Upcoming Filing Due Dates*:

There are no quarterly or annual filings due within the next 60 days

*Quarterly and annual filings only; within 60 days. All filings are due by 4:30PM on the due date of the respective form.

Hotel Occupancy Tax Rate Increase

The Division of Revenue and Taxation announces that effective April 1, 2013, Public Law 18-1 establishes the hotel occupancy tax at 15% of the amount charged or paid for the accommodation. The room tax is imposed on transient occupants of a room or rooms in a hotel, lodging, motel, resort motel, apartment motel, or condominium located in the Commowealth.

The revised tax form is now available.

Tax Year 2013 Hotel & Bar Tax Forms Update

Taxpayers filing monthly Bar and Room Tax (Hotel Occupancy Tax) for tax year 2013 will be required to use the new form OS-3300, available on February 1, 2013. Forms OS-3900 and OS-3305 will no longer be accepted for any tax period subsequent to December, 2012.

Tax Year 2013 BGR Forms Update

Taxpayers filing monthly Business Gross Revenue Tax for tax year 2013 will be required to use the new form OS-3105, available on February 1, 2013. Forms OS-3105G, OS-3105AF and OS-3105MW will no longer be accepted for any tax period subsequent to December, 2012.

Self-service tax filing for tax year 2012

The taxpayer's assistance section at the Division of Revenue and Taxation will make self-service tax filing for tax year 2012 available in mid-February, 2013. The fee for this service will be announced. Filers may use this service if they only have CNMI source income and meet the following criteria:

1. Interest income of not more than $1,000.00;
2. No Income from pension or Social Security;
3. No amounts on box 12 or 14 of form W-2 or W-2CM;
4. No Dependents;
5. If married, filing jointly
6. Total taxable income not more than $100,000.00
7. You (and your spouse if filing jointly) were not over the age 65* or blind at the end of 2012.

* If you were born January 1, 1948 or earlier, you are considered to be age 65 at the end of 2012.