CNMI Department of Finance

Current Year Tax Forms

Annual Tax Forms & Schedules

For Individuals

  • Form 1040CM (2022) - Northern Marianas Territorial Income Tax Return
  • Form 1040NMI (2022) - Employee’s Annual Wage and Salary and Earnings Tax Return
  • Form 1040NR-CM (2022) - CNMI Nonresident Alien Income Tax Return
  • Schedule 1CM (2022) - Additional Income and Adjustment to Income
  • Schedule ETC (2022) - Education Tax Credit
  • Schedule WSD (2022) - Wage and Salary Deduction

IRS Annual Forms & Schedules

For Businesses

Annual Instructions & Publications

For Individuals

IRS Instructions & Publications

For Businesses

Monthly & Quarterly Forms and Schedules for Businesses

Monthly Forms & Schedules

  • Form OS-3105
    Monthly Business Gross Revenue Tax Return (Rev. 1/2020)
  • Form OS-3105C
    Monthly Marijuana Retailer Surtax and Cannabis Excise Tax Return (Rev. 12/2021)
  • Form OS-3300
    Monthly Bar and Occupancy Tax Return (Rev. 11/2016)
  • Form OS-3705G
    Gaming Machine Jackpot Tax Monthly Withholding Return (Rev. 11/2022)
  • Schedule A-1
    Schedule of Gross Revenue for Gaming Activity (Rev. 10/2015)
  • Schedule ETC-BGR
    Education Tax Credit for Monthly Business Gross Revenue Tax (Rev. 1/2020)

Quarterly Forms

  • Form OS-3705
    Employer’s Quarterly Withholding Tax Return (Rev. 10/2015)
  • Form OS-3705A
    Attachment to Form OS-3705 (Rev. 6/2010)

Additional Forms, not otherwise classified

From IRS

  • Form 2848 - Power of Attorney and Declaration of Representative
  • Form 4506-T - Request for Transcript of Tax Return
  • Form 8822 - Change of Address