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This article applies to:

  • Product: ONESOURCE Tax Information Reporting

Northern Mariana Islands

State Annual Filings

Form
Filing Requirements
Corrections
W-2G
1099-DIV
1099-INT
1099-MISC
1099-R
Direct filing of all forms that are reportable to the IRS and the taxable state is Northern Mariana Islands, or that have state withholding.
Corrections of directly filed forms are completed on paper. Only corrected statements are required.
W-2
W-2CM
Direct filing required of all W-2s that have dollars to report where the taxable state is Northern Mariana Islands.
Corrections of directly filed forms are completed on paper. Only corrected statements are required.
Filing Due Date
 Last day of February
Filing Method
 Magnetic Media-CD/DVD, USB Flash Drive, 3.5-Inch Diskette
Electronic Filing URL
 Not Applicable
Filing Format
 IRS 1220 for 1099 filings, SSA EFW2 for W-2 filings
CFS Participant
 Not Applicable
Supporting Documentation
Additional Information
  • Complete the reconciliation page in its entirety.
  • W-2 filings are created by payer EIN. ONESOURCE Tax Information Reporting generates a filing for each payer EIN if multiple EINs are included when a filing is submitted for preparation.
  • File and furnish a copy of Form 1099-NEC on paper by January 31.
Send Filings To
CNMI Division of Revenue & Taxation
Attn: Compliance Branch Manager
PO Box 5234-CHRB
Saipan, MP 96950