[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303539-105":53,"doc-detail-303539-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","north-dakota-oil-and-gas-royalty-payments-guideline-income-tax-withholding","North Dakota Oil And Gas Royalty Payments Guideline - Income Tax Withholding","","Guideline for responsible parties making oil and gas royalty payments in North Dakota. Explains when and how North Dakota income tax must be withheld from royalties paid to nonresident individuals and business entities not domiciled in North Dakota, reflecting 2015 legislative changes effective for royalty payments on or after January 1, 2016. Describes definitions, residency or commercial domicile determination, and the similar administration approach to employer wage withholding.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/north-dakota-oil-and-gas-royalty-payments-guideline-income-tax-withholding/303539/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/north-dakota-oil-and-gas-royalty-payments-guideline-income-tax-withholding/303539.png","ImageObject",442,249,{"name":88,"@type":89},"\tJames","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-01","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who is required to withhold North Dakota income tax from oil and gas royalty payments?","Question",{"text":108,"@type":109},"A remitter must withhold North Dakota income tax from North Dakota oil or gas royalty payments made on or after January 1, 2014, to nonresident individuals and business entities not domiciled in North Dakota.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does a remitter determine a royalty owner’s residency or commercial domicile status?",{"text":113,"@type":109},"A remitter needs that status to comply and may use any reasonable means, such as relying on the address where payment is mailed or the address provided on a federal Form W-9, and in some cases contacting the royalty owner for the information.",{"name":115,"@type":106,"acceptedAnswer":116},"What payments are subject to North Dakota income tax withholding?",{"text":117,"@type":109},"The amount subject to withholding is the gross North Dakota oil or gas royalty reported in Box 2 of the applicable federal or state-only Form 1099-MISC or 1042-S.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303539,1790844632,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},2336474466412,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","North Dakota Office of State Tax Commissioner Guideline-Income Tax Withholding:  \nOil And Gas Royalty Payments  \nFebruary 2017  \nIntroduction  \nThis guideline is for persons responsible for making royalty payments to royalty owners of oil or gas produced in North Dakota. It explains the requirements for withholding North Dakota income tax from North Dakota oil or gas royalty payments made to nonresident individuals and non-North Dakota domiciled business entities. This guideline reflects changes made by the 2015 North Dakota Legislature and applies to royalty payments made on or after January 1, 2016. For information applicable to payments made prior to January 1, 2016, contact the North Dakota Office of State Tax Commissioner. The income tax withholding on oil and gas royalties is administered in a similar manner as employers’withholding of income tax on wages.  \nIn this guideline, information is provided on the following topics:  \n􀁹 Definitions ofterms used in this guideline  \n􀁹 Income tax withholding requirement  \n􀁹 Exceptions to the withholding requirement  \n􀁦 Exception for a small producing remitter  \n􀁦 Exception for certain royalty owners  \n􀁦 Exception for payment amount below statutory threshold  \n􀁹 Amount to withhold  \n􀁹 Registration requirement  \n􀁹 Reporting and payment requirements  \n􀁦 Quarterly withholding return and payment of withheld tax  \n􀁦 Annual return  \n􀁦 Information returns for royalty owners  \n􀁦 Reporting by a publicly traded partnership  \nDefinitions of terms used in this guideline  \nNon-North Dakota domiciled business entity. A business entity with a commercial domicile located outside North Dakota. Commercial domicile is the principal place from which the trade or business is directed or managed. A business entity includes a partnership, corporation, and any person other than an individual.  \nNonresident individual. An individual who is not a legal resident of North Dakota for income tax purposes for the entire year. This includes an individual who is a legal resident of a foreign country. Legal residence refers to an individual’s place of permanent residence to which an individual always returns whenever absent from it. Absences attributable to employment, vacation, military service, attending college, etc., do not affect an individual’s place of legal residence if the individual intends on returning to it when the activity is completed.  \n28262 (January 2016)  \n[tax.nd.gov | individualtax@nd.gov](tax.nd.gov | individualtax@nd.gov)  \n600 E. Boulevard Ave., Dept 127 | Bismarck, ND 58505-0599  \n701.328.1247 | Hearing/Speech Impaired: 800.366.6888  \nl  \nOil And Gas Royalty Payments Guideline  \nNorth Dakota oil or gas royalty. A payment to a royalty owner that represents the royalty owner’s share of receipts from the sale of oil or gas extracted from within the boundaries of North Dakota. The amount that is subject to North Dakota income tax withholding is the gross amount of the North Dakota oil or gas royalty reported in Box 2 of the federal or state-only Form 1099-MISC or 1042-S.  \nPerson. An individual, estate, trust, partnership, corporation, limited liability company, and any other type of entity recognized under North Dakota law.  \nRemitter. A person that distributes a royalty payment to a royalty owner. A remitter may be the person that produces the oil or gas or the person that distributes the royalty on behalf of a producer. In all cases, the remitter is the person whose name and federal employer identification number (FEIN) are required to be entered in the payer boxes on the federal or state-only Form 1099-MISC or 1042-S.  \nRoyalty owner. A person entitled to receive periodic royalty payments for a nonworking interest in the production of oil or gas, and the person to whom a remitter is required to issue a federal or state-only Form 1099-MISC or 1042-S to report the royalty payments. If a royalty owner is a single-member limited liability company (LLC) that is a disregarded entity for federal in","cbCaityPvHcErnrE","https://ap.wps.com/l/cbCaityPvHcErnrE","pdf",450019,8,"English","# Introduction\n# Definitions of terms used in this guideline\n## Non-North Dakota domiciled business entity\n## Nonresident individual\n## Oil and gas royalty\n## Person\n## Remitter\n## Royalty owner\n## State-only Form 1099-MISC or 1042-S\n# Income tax withholding requirement\n## Determining residency or commercial domicile status of a royalty owner","[{\"question\":\"Who is required to withhold North Dakota income tax from oil and gas royalty payments?\",\"answer\":\"A remitter must withhold North Dakota income tax from North Dakota oil or gas royalty payments made on or after January 1, 2014, to nonresident individuals and business entities not domiciled in North Dakota.\"},{\"question\":\"How does a remitter determine a royalty owner’s residency or commercial domicile status?\",\"answer\":\"A remitter needs that status to comply and may use any reasonable means, such as relying on the address where payment is mailed or the address provided on a federal Form W-9, and in some cases contacting the royalty owner for the information.\"},{\"question\":\"What payments are subject to North Dakota income tax withholding?\",\"answer\":\"The amount subject to withholding is the gross North Dakota oil or gas royalty reported in Box 2 of the applicable federal or state-only Form 1099-MISC or 1042-S.\"}]","North Dakota Oil And Gas Royalty Payments Guideline - Income Tax Withholding | PDF",1789804976]