Welcome to the CNMI Department of Finance
Upcoming Filing Due Dates*:
- 11/1/2010 - 2010 OS-3105AF
- 11/1/2010 - 2010 OS-3105G
- 11/1/2010 - 2010 OS-3105MW
- 11/1/2010 - 2010 OS-3705
- 11/1/2010 - 2010 OS-3705a
*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
MWPC and Education Credit Assitance
The Division of Revenue and Taxation has been receiving inquiries about the stimulus refund under the American Recovery and Reinvestment Act of 2009 (ARRA). The Making Work Pay Credit (MWPC) and the American Opportunity Tax Credit (Education Credits) under ARRA are refundable tax credits available to eligible taxpayers for tax years 2009 and 2010. Most earners are eligible to take this credit.
To claim these credits, you must complete Schedule M (Making Work Pay and Government Retiree Credits) for MWPC or Form 8863 (American Opportunity, Hope, and Lifetime Learning Credits) for the Education Credit and enter your computed credit on your tax return.
If you are in doubt as to whether you are eligible to claim the credit, please visit the Division of Revenue and Taxation.
For more information, please visit the IRS website:
HIRE Act Benefits
Under the Hiring Incentives to Restore Employment (HIRE) Act, enacted March 18, 2010, two new tax benefits are available to employers who hire certain previously unemployed workers (“qualified employees”). Complete information is available at the IRS website.
Credits Available
Credits are available in the CNMI for tax year 2009, including:
- Making Work Pay Credit
- Education Benefits
You may review them at the IRS website. For more information about these credits and how they are applied in the CNMI, contact the Division of Revenue and Taxation at 664-1000.