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
- Schedule 8812 - Credits for Qualifying Children and Other Dependents
- Form 8863 - Education Credits
- Schedule EIC - Earned Income Credit
For Businesses
- Form 1120CM (2022) - Corporate Income Tax Return
- Form 1120F-CM (2022) - CNMI Income Tax Return of a Foreign Corporation
- Form OS-3710 (2022) - Annual Reconciliation of Taxes Withheld
- Form W-2CM (2022) - Wage and Tax Statement
- Form W-2GCM (2023) - Certain Gambling Winnings
- Form W-2GCM (2022) - Certain Gambling Winnings
- Schedule 1065-CM (2022) - Allocation of Income for Partnership Return
- Schedule 1120S-CM (2022) - Allocation of Income for an S Corporation
Annual Instructions & Publications
For Individuals
-
1040CM Supplemental Instructions
(2022)
Supplemental Instructions for Form 1040CM
-
Form NMI-A General Instructions
(2022)
Instructions for Form NMI-A, Annual Wage and Salary and Earnings Tax Return
-
Schedule OS-3405A General Instructions
(2022)
Instructions for Schedule OS-3405A (1040CM) - Application for Nonrefundable credit and Rebate on CNMI Source Income Tax
IRS Instructions & Publications
-
1040 (and 1040-SR)
Instructions for Form 1040 (and 1040-SR)
-
1040 and 1040-SR Tax & Earned Income Tax Tables
Tax and Earned Income Credit Tables from the Instructions for Form 1040 (and 1040-SR)
For Businesses
-
Form W-2CM & OS-3710 General Instructions
(2022)
Supplemental Instructions for Forms W-2CM and OS-3710
-
Publication IOC General Instructions
(2022)
Reference for the Citizenship, Northern American Industry Classification System, and the Standard Occupation Classification Codes
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
- Business License Application - Employer’s Quarterly Withholding Tax Return (Rev. 11/2015)
- Business License Application - for Scuba Diving Instruction and/or Tour Operator(s) (Rev. 11/2015)
- Form 3911-CM - Taxpayer Statement Regarding Refund (Rev. 08/2020)
- Form 4506-CM - Request for Copy of Tax Return (Rev. 7/2019)
- Form OS-3401A - Gaming Machine License Application (Rev. 2/2023)
- Form OS-3805 - Application for Letter of Compliance and/or Tax Clearance (Rev. 04/2021)
- Name Change for Rebate Checks - Memorandum requesting to change name on Rebate Check
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