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SOF Revenue & Tax Financial Services Office of Information Technology Procurement Services Customs and Quarantine
Office
of the Secretary
- BOOST Grant Expenditure Tracker Worksheet
- ARPA SLFRF Nonprofit Drawdown Request Form
- 2025 Legal Holidays
- 2024 Legal Holidays
- Gift Enterprise Lottery Application
- CNMI Department of Finance Annual Report
- Fiscal Year 2022 Annual Report
- Fiscal Year 2021 Annual Report
- CNMI State and Local Fiscal Recovery Funds (SLFRF) Report
- 2024 SLFRF Report
- 2023 SLFRF Report
- 2022 SLFRF Report
- 2021 SLFRF Report
- Citizen Centric Report
- FY 2024 Department of Finance Citizen Centric Report
- FY 2023 Department of Finance Citizen Centric Report
- FY 2022 Department of Finance Citizen Centric Report
- FY 2021 Department of Finance Citizen Centric Report
- FY 2020 Department of Finance Citizen Centric Report
- FY 2019 Department of Finance Citizen Centric Report
NMI Retirement Fund and Group Health Life Insurance
- NMIRF Allotment Form - Application and Authorization to Commence or Cease Allotment from Pay of Employee/Retirees
- 2025 Group Health Insurance Open Enrollment Notice - Autonomous Agencies and Government Instrumentalities
- 2025 Group Health Insurance Open Enrollment Notice - Retirees, Surviving Spouse and Dependents
- 2025 GHLI Health Insurance Enrollment Form
- Affidavit of Domestic Partnership (Rev. 11/2020)
- Group Life Insurance Enrollment and Evidence of Insurability Form
- Group Life Insurance Benefits and Rates
Revenue and Taxation
Current Forms, Schedules, & Instructions
CLICK HERE FOR PRIOR YEAR FORMS, INSTRUCTIONS & PUBLICATIONS
Annual Tax Forms for Individuals
- 2024 1040-CM - Filing 1040CM
- 2024 1040 NMI - Filing 1040 NMI
- 2024 1040NR-CM - CNMI Nonresident Alien Income Tax Return
- 2024 1040-CM-X - Form 1040CM-X Amended NMTI Tax Return
- 2024 1040NR-CM-X - Form 1040NR-CM-X Amended CNMI Nonresident Alien Income Tax Return
- 2024 1040-CM-S1 - Filing 1040 Schedule 1CM
- 2024 1040-ETC - Filing 1040 Schedule ETC
- 2024 1040-WSD - Filing 1040 Schedule WSD
- 2023 1040-CM - Filing 1040CM
- 2023 1040 NMI - Filing 1040 NMI
- 2023 1040NR-CM - CNMI Nonresident Alien Income Tax Return
- 2023 1040-CM-X - Form 1040CM-X Amended NMTI Tax Return
- 2023 1040NR-CM-X - Form 1040NR-CM-X Amended CNMI Nonresident Alien Income Tax Return
- 2023 1040-CM-S1 - Filing 1040 Schedule 1CM
- 2023 1040-ETC - Filing 1040 Schedule ETC
- 2023 1040-WSD - Filing 1040 Schedule WSD
- 2022 1040-CM - Filing 1040CM
- 2022 1040-CM-S1 - Filing 1040 Schedule 1CM
- 2022 1040-ETC - Filing 1040 Schedule ETC
- 2022 1040-WSD - Filing 1040 Schedule WSD
- Schedule 8812 - Additional Child Tax Credit
- Form 8863 - Education Credits
- Schedule EIC - Earned Income Credit
- 2020 i1040-CM - Supplemental Instructions for Filing 1040CM
- Internal Revenue Service (IRS) Form 1040 Instructions
- Internal Revenue Service (IRS) 1040 Tax and Earned Income Credit Tables
- 2020 i3405 - Instructions for OS-3405
- 2020 i1040NMI - Supplemental Instructions for Filing 1040NMI
Annual Tax Form Instructions
Annual Tax Forms for Businesses
- 2025 W-2GCM - Certain Gambling Winnings Statement
- 2024 1120CM - Corporate Income Tax Return
- 2024 1120F - CNMI Income Tax Return for Foreign Corporation
- 2024 1120S - Allocation of Income for an S Corporation
- 2024 1065-CM - Allocation of Income for Partnership
- 2024 W-2GCM - Certain Gambling Winnings Statement
- 2024 OS-3710- Annual Reconciliation of Taxes Withheld
- 2024 W-2CM - Wage and Tax Statement
- 2023 OS-3710- Annual Reconciliation of Taxes Withheld
- 2023 W-2CM - Wage and Tax Statement
- 2023 W-2GCM - Certain Gambling Winnings Statement
- 2023 1120CM - Corporate Income Tax Return
- 2023 1120F - CNMI Income Tax Return for Foreign Corporation
- 2023 1120S - Allocation of Income for an S Corporation
- 2023 1065-CM - Allocation of Income for Partnership
Monthly & Quarterly Tax Forms
- OS-3500CT - Monthly Qualified Construction and Saipan Senatorial Construction Tax Return
- OS-3105 - Business Gross Revenue Tax Monthly Return
- OS-3105a-1 - Schedule of Gross Revenue for Gaming Activity
- OS-3705G - Gaming Machine Jackpot Tax Withholding Return
- OS-3705G-1 - Poker Machine Jackpot Tax Monthly Withholding Return Report
- OS-3105C - Monthly Marijuana Retailer Surtax and Cannabis Excise Tax Return
- Schedule ETC-BGR - Education Tax Credit for Monthly Business Gross Revenue Tax
- Schedule DETC-BGR - Disability Employment Credit for Monthly Business Gross Revenue Tax
- OS-3300 - Hotel and Bar Tax Return
- OS-3705 - Employers Quarterly Withholding
- OS-3705a - Attach to Form OS-3705
Deposit Forms
Instructions & Publications
** Note: For forms not listed below, instructions specific to the CNMI are included in the provided form. For general form instructions, please visit the IRS website.
- Imposition of the CNMI wage and salary tax on cost of living allowances (COLA) paid to Federal Employees
- Electronic Filing Specifications
- Electronic Filing Specifications for 1099-NEC
- Guidelines for Withholding of Taxes from Employees' Wages and Salary
Additional Forms & Resources, not otherwise classified
- Licensed Accounting Services in the CNMI (as of March 2022)
- Business License Application
- Business License Application (for Scuba Diving Instruction and/ or Tour Operator)
- Temporary Business License Application
- Form OS-3401A - Gaming Machine License Application
- Form 2848 - Power of Attorney and Declaration of Representative
- Name Change for Rebate Checks
- Form 8822 - Change of Address
- Form 3911-CM - Taxpayer Statement Regarding Refund
- Form 4506T - Request for Transcript of Tax Return
- Form 4506CM - Request for Copy of Tax Return
- Form OS-3805 - Application for Letter of Compliance and/or Tax Clearance
- Construction Tax Laws (PL 23-31 & SLL 23-24) (.pptx)
Financial Services
Payroll
- 2025 Payroll Calendar
- 2024 Payroll Calendar
- Form W-4 - Employee's Withholding Allowance
- Government Allotment Form
- Application for Leave
- Employee Clearance Sheet
Travel
Office
of Information Technology
- User Access Request Form
- Acceptable Use Policy - Must be attached to User Access Request Form
- Data Transfer Request Form
Procurement Services
- Notice of Contract Extension
- Purchase of Goods Contract
- Purchase of Motor Vehicle Contract
- Purchase of Services Contract
- Property Management Policies and Procedures Manual
- Request for Survey
- Request for Transfer
- Sample Form - Lease or Purchase of Vehicle Justification
- Standard Procedures for ITBs and RFPs
- Standard Terms and Conditions
Customs and Quarantine
- Customs and Quarantine Brochure
- FY2021 Annual Report
- FY2020 Annual Report
- Customs and Quarantine Regulations (www.cnmilaw.org)
- Detailed Information on the Importation of Contraband
- Request for CQ Services and Agreement Form
- Application for Bonded Warehouse License
- Entry Declaration Form
- On-site Inspection Agreement Form (to be completed by Consolidators and/or Freight Forwarders)
- Application for 30 Day Grace Period
- Certification of Abatement for Qualifying Certificate
Tobacco Importer Monthly Reports:
- Monthly Report - Summary of Excise Tax Activity
- Schedule A - Excise Tax on Participating Manufacturer Cigarettes and Roll-Your-Own Tobacco
- Schedule B - Excise Tax on Non-Participating Manufacturer Cigarettes and Roll-Your-Own Tobacco
- Certification in Lieu of Schedule B