Welcome to the CNMI Department of Finance
Upcoming Filing Due Dates*:
- 1/31/2012 - 2011 OS-3105
- 1/31/2012 - 2011 OS-3705
- 1/31/2012 - 2011 OS-3705a
- 2/28/2012 - 2011 OS-3710
- 2/28/2012 - 2011 W-2CM
*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
Self-service tax filing available March 21, 2011
The taxpayer's assistance section at the Division of Revenue and Taxation will open self-service tax filing on March 21, 2011. The fee for this service is $7.00. Filers may NOT use this service if they have any of the following:
- Interest income of more than $1000.00;
- Income from pension or Social Security;
- An amount on box 12 or 14 of form W-2 or W-2CM;
- Dependents to claim;
- Are married filing separately
- Total taxable income of more than $100,000
- You (and your spouse if filing jointly) were over the age 65 or blind at the end of 2010. If you were born January 1, 1946, you are considered to be age 65 at the end of 2010.
Change in Business Gross Revenue Tax Filing: Public Law 17-30
On February 16, 2011, the Governor signed House Bill 17-45 which became Public Law (P.L.) 17-30.
The Act changed the Business Gross Revenue Tax (BGRT) filing and payment due date from quarterly to monthly. Under the new law, filing and payment will now be due on or before the last day of the each month. For example, the BGR tax filing for the month of February 2011 is now due on March 31, 2011.
The Department of Finance has revised the BGRT forms and instructions to conform to the new law. These forms are now available here and in hard copy at the Division of Revenue and Taxation at the Joeten Dan Dan building on Saipan.
Since PL 17-30 was signed only recently, the due date for the filing month of January 2011 has been extended. The January return will be filed together with the February return, which will be due and payable on March 31, 2011.
Important note: You are only required to file the February 2011 monthly return. You do not need to file a separate return for January 2011. The February 2011 return will include January revenue as per the specific instructions for this return.
For more information regarding these changes, please call the Division of Revenue and Taxation at 664-1000 or contact us
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.