CNMI Department of Finance
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Revenue & Taxation Procurement & Supply Customs

Welcome to the CNMI Department of Finance

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.

In the interest in providing the people of the CNMI with accessible and current information, this website allows for easy access to forms, data and programs and provides the latest updates about regulations, policies and Department of Finance news.

The CNMI Department of Finance consists of three divisions:


Tax Tips

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

Tax Year 2013 Income Tax Filing Forms Online

2013 Income Tax Filing Forms are online. Please select your form from the schedule on the right, or visit our Download Forms page.

Self-service tax filing for tax year 2013

The taxpayer's assistance section at the Division of Revenue and Taxation will make self-service tax filing for tax year 2013 available by March 17, 2014. The fee for this service will be announced. Filers may use this service if they have only CNMI source income and meet the following criteria:

  1. You have previously filed an individual income tax return in the CNMI
  2. Interest income of not more than $1,000.00;
  3. No Income from pension or Social Security;
  4. No amounts on box 12 or 14 of form W-2 or W-2CM;
  5. No Dependents;
  6. If married, filing jointly
  7. Total taxable income not more than $100,000.00
  8. You (and your spouse if filing jointly) were not over the age 65* or blind at the end of 2013.

* If you were born January 1, 1948 or earlier, you are considered to be age 65 at the end of 2013.

Tax Year 2014 monthly BGR Form (os-3105) Update

Form OS-3105 for Tax Year 2014 has changed. Tax payers filing form OS-3105 for any month within Tax Year 2014 must use the 2014 form.

Taxpayers filing for December, 2013 must use the 2013 form.

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More tips and news are available here.