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CNMI Department of Finance

Revenue & Taxation Forms, Instructions, and Publications

    View all forms & instructions
  • Form 1040-CM - Northern Marianas Territorial Income Tax Return

    Annual income tax return filed by citizens and residents of the Northern Mariana Islands

  • Form OS-3705 - Employer’s Quarterly Withholding Tax Return

    Quarterly tax return used to report employee's Chapter 2 and Chapter 7 withholding tax.

  • Form OS-3105 - Monthly Business Gross Revenue Tax Return

    Monthly tax return used to report business gross revenue tax.

    • Related Schedules:

  • Form OS-3300 - Monthly Bar and Occupancy Tax Return

    Form used to report monthly gross revenue for bar and occupancy tax.