North Dakota EIN: ND TAP Withholding and UI EASY
Last updated November 1, 2026 · Written by the EIN Registration filing team
Get the EIN for your North Dakota business
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After your EIN in North Dakota
| Account | Agency | Number you get | Register |
|---|---|---|---|
| State income tax withholding | North Dakota Office of State Tax Commissioner | Account number issued at registration | ND TAP |
| Unemployment insurance | Job Service North Dakota | Account number issued at registration | UI EASY |
| Sales tax | North Dakota Office of State Tax Commissioner | Sales and use tax permit | ND TAP |
North Dakota splits employer registration between two agencies. The Office of State Tax Commissioner opens the income tax withholding account through ND TAP, while unemployment insurance is a separate registration with Job Service North Dakota in UI EASY, due within 20 days after you first employ workers.
Once a North Dakota income tax withholding account is open, the withholding return, Form 306, must be filed even for a period in which the employer paid no wages, so the account needs a return each period whether or not payroll ran.
Also on the North Dakota list
- File the annual report with the Secretary of State through the FirstStop portal by November 15 every year, starting the year after the LLC registers; farming or ranching LLCs file by April 15 instead.
- If the LLC will sell taxable goods, admissions or lodging, apply for a North Dakota sales tax permit from the Office of State Tax Commissioner through ND TAP. Permits are not transferable, so an LLC that buys an existing business applies for its own.
- Before the first employee starts work, buy workers' compensation coverage from North Dakota Workforce Safety & Insurance and open a North Dakota income tax withholding account with the Office of State Tax Commissioner.
Agency sites checked November 1, 2026 · All 50 states
What is different about North Dakota
- North Dakota's corporate farming law bars LLCs from owning or leasing farmland or ranchland and from farming or ranching, unless the company qualifies as a farming or ranching LLC (a limited number of members, all related to one another within set degrees of kinship, with members actively operating the farm) or as an authorized livestock farm LLC. An ordinary business LLC cannot hold farmland.
- Workers' compensation in North Dakota is sold only by the state. Workforce Safety & Insurance is an exclusive state fund and North Dakota law does not allow private insurers to underwrite workers' compensation, so an LLC that hires buys its coverage from WSI, not from an insurance agent.
- A North Dakota LLC that misses its November 15 annual report is placed in Not Good Standing, and it is involuntarily terminated if the report stays unfiled. The Secretary of State sends annual report and Not Good Standing notices to the registered agent's address on the business record.
Before you apply
The SS-4 must match the North Dakota Secretary of State filing; its SOS control ID is a state index, not a tax ID.
North Dakota EIN questions
How do I get an EIN number in North Dakota?
File IRS Form SS-4 after the North Dakota Secretary of State approves any formation filing; there is no North Dakota EIN application. Then register with the North Dakota Office of State Tax Commissioner (ND TAP) for withholding and the sales and use tax permit and the Job Service North Dakota (UI EASY) for unemployment insurance.
Is there a North Dakota EIN or state tax ID number?
No; only the IRS issues EINs (also called the FEIN or federal tax ID). North Dakota's own numbers are the SOS control ID from the North Dakota Secretary of State and the sales and use tax permit from the North Dakota Office of State Tax Commissioner.
Is the North Dakota withholding account number the same as my EIN?
No. The North Dakota Office of State Tax Commissioner assigns it when you register as an employer in ND TAP. It goes in W-2 box 15; the EIN goes in box b.
Where do I register for North Dakota unemployment insurance?
With the Job Service North Dakota, online through UI EASY. North Dakota splits employer registration between two agencies. The Office of State Tax Commissioner opens the income tax withholding account through ND TAP, while unemployment insurance is a separate registration with Job Service North Dakota in UI EASY, due within 20 days after you first employ workers.
Do I need a North Dakota sales and use tax permit?
Only if you sell what North Dakota taxes. The North Dakota Office of State Tax Commissioner issues it through ND TAP, and your returns are filed under its number, not the EIN.
Get Your EIN the Easy Way
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Related guides
Neighboring states
Most-searched states
Sources
- North Dakota Secretary of State, maintain registration and annual reports
- North Dakota Secretary of State, limited liability company
- North Dakota Century Code chapter 10-06.1, corporate or limited liability company farming
- North Dakota Workforce Safety & Insurance, coverage requirements
- North Dakota Office of State Tax Commissioner, sales and use tax
- North Dakota Office of State Tax Commissioner: Income tax withholding
- North Dakota Office of State Tax Commissioner: Starting new business
- Job Service North Dakota: File reports
You can also apply for an EIN directly with the IRS at irs.gov at no cost.