CNMI Department of Finance
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Revenue & Taxation Procurement & Supply Customs

CNMI Department of Finance - Revenue & Taxation

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.

Montlhy filings are due on the last day of the month after the filing period.

For all filings, the due date will be the following business day if the regular due date falls on a holiday or a weekend. CNMI Holiday Calendar

Division of Revenue and Taxation tax forms and publications are available here.

Tax News & Tips

Form 1823, Withholding on Real Estate Transaction:

If you have withholdings from Payment Deposit Form 1823 (Withholding on Real Estate Transaction) that was applied to Chapter 3 (BGR), the amount withheld can be claimed on form OS-3105, Part II, Line 4 for the month when the tax was withheld.

If you have withholdings from Payment Deposit Form 1823 (Withholding on Real Estate Transaction) that was applied to Chapter 2 (Earnings Tax), the amount withheld can be claimed on form 1040CM, Wage and Salary & Earnings Tax Section, for the tax year in which the tax was withheld.

Form W-3-SS Online Filing

Anyone required to file Form W-2CM must file Form W-3SS to transmit Copy A of these forms to the Social Security Administration. All filings are due on January 31, whether you file paper forms or electronically. For more information, please visit the Social Security Administration Business Services Online website.


Division of Revenue and Taxation tax forms and publications are available here.