North Dakota pass-through withholding requirements
All North Dakota partnerships with full-year nonresident individual partners are required to withhold income tax unless the partner's North Dakota source income is less than $1,000, the partner elects to be included in a Composite Income tax return filed by the partnership, Form PWA is filed, or Form PWE is filed.
To indicate an exception to withholding applies,
- OpenView,thenPartner Information.
- Select theNorth Dakotatab and mark the applicable field.
