CNMI Department of Finance - Revenue & Taxation
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.
Hotel Occupancy Tax Rate Increase
The Division of Revenue and Taxation announces that effective April 1, 2013, Public Law 18-1 establishes the hotel occupancy tax at 15% of the amount charged or paid for the accommodation. The room tax is imposed on transient occupants of a room or rooms in a hotel, lodging, motel, resort motel, apartment motel, or condominium located in the Commowealth.
The revised tax form is now available.
Tax Year 2013 Hotel & Bar Tax Forms Update
Taxpayers filing monthly Bar and Room Tax (Hotel Occupancy Tax) for tax year 2013 will be required to use the new form OS-3300, available on February 1, 2013. Forms OS-3900 and OS-3305 will no longer be accepted for any tax period subsequent to December, 2012.
Tax Year 2013 BGR Forms Update
Taxpayers filing monthly Business Gross Revenue Tax for tax year 2013 will be required to use the new form OS-3105, available on February 1, 2013. Forms OS-3105G, OS-3105AF and OS-3105MW will no longer be accepted for any tax period subsequent to December, 2012.
Self-service tax filing for tax year 2012
The taxpayer's assistance section at the Division of Revenue and Taxation will make self-service tax filing for tax year 2012 available in mid-February, 2013. The fee for this service will be announced. Filers may use this service if they only have CNMI source income and meet the following criteria:
- Interest income of not more than $1,000.00;
- No Income from pension or Social Security;
- No amounts on box 12 or 14 of form W-2 or W-2CM;
- No Dependents;
- If married, filing jointly
- Total taxable income not more than $100,000.00
- You (and your spouse if filing jointly) were not over the age 65* or blind at the end of 2012.
* If you were born January 1, 1948 or earlier, you are considered to be age 65 at the end of 2012.
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.
For more information regarding these changes, please call the Division of Revenue and Taxation at 664-1000 or contact us
Important Note Regarding Tax Forms:
All forms are in PDF format.
EWR and GRT Tax forms from the 2nd Quarter 2010 forward have been changed. It is strongly recommended that these forms be filled in using the free Adobe Acrobat Reader. Forms processed using programs other than Adobe Acrobat may not display/print correctly.
EWR and GRT Filings submitted for the 2nd period 2010 forward which use the older versions of these forms will not be accepted.
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.
The division will be providing MWPC assistance from August 9th – 13th from 8:00am -11:00 and 1:00 pm – 4:00 each day. MWPC and Education Credit assistance will be provided in room 29, on the 2nd floor of the Joeten Dandan Commerical Building, Dandan. 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:
Department of Finance Regulations
Department of Finance Regulations and relevant subsections of the Commonwealth Administrative Code are currently under review. The code and regulations will be posted on the forms page once the review is complete. We apologize for any inconvenience.
Publication 10CM Undergoing Review
Publication 10CM is currently under review. This document will be posted on the forms page once the review is complete. We apologize for any inconvenience.
ARRA Information for Individuals and Businesses
Residents of the CNMI are entitled to certain benefits of the tax-related provisions of the American Recovery and Reinvestment Act of 2009 (ARRA) . More information on these and other provisions of the recovery program are available at the IRS Website.
Based on the American Recovery and Reinvestment Act of 2009 signed into law by President Obama in February 2009, the Department of Treasury has published new tax withholding tables that must be implemented as soon as possible but not later than April 1, 2009.
The new instructions and tax tables are available online at: http://www.irs.gov/pub/irs-pdf/p15t.pdf
For more information, contain CNMI Division of Revenue and Taxation, Compliance Section at 664-1000 or 664-1044.
Please note that form OS-3105B has been discontinued. Those who filed form OS-3105B in the past should file form OS-3105G starting from the first quarter of 2009.