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SOF Revenue & Tax Financial Services Office of Information Technology Procurement Services Customs and Quarantine Passport
SOF Revenue & Tax Financial Services Office of Information Technology Procurement Services Customs and Quarantine Passport
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)
- CNMI Group Life Insurance Packet
Revenue and Taxation
Current Forms, Schedules, & Instructions
CLICK HERE FOR PRIOR YEAR FORMS, INSTRUCTIONS & PUBLICATIONS
Annual Tax Forms for Individuals
- 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
- 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
- 2022 1120S - Allocation of Income for an S Corporation
- 2022 1065-CM - Allocation of Income for Partnership
- 2022 OS-3710- Annual Reconciliation of Taxes Withheld
- 2022 W-2CM - Wage and Tax Statement
- 2022 W-2GCM - Certain Gambling Winnings Statement
- 2022 1120CM - Corporate Income Tax Return
- 2022 1120F - CNMI Income Tax Return for Foreign Corporation
Monthly & Quarterly Tax Forms
- 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
- 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, 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
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
Saipan US Passport Acceptance Facility
**Links below bring you directly to the forms on the US Passport website**
- Application for a U.S Passport (DS-11) - You should complete this form if you're applying for the first time, you're applying for your child who is under age 16, or you don't meet our requirements to renew your passport.
- Renewal Application (DS-82) - You should complete this form if you meet our requirements to renew your passport. Keep in mind that children under age 16 cannot renew their passports.
- Data Corrections, Some Name Changes, and Limited-Validity Passports (DS-5504) - You may be eligible to use this form if you need to change or correct your passport, or you need to replace a passport that was limited to less than 10 years validity (which is the normal validity period for an adult's passport..
Common Forms
- Reporting your Passport Lost or Stolen (DS-64) - You should complete this form if you lost your passport or it has been stolen. To replace a lost or stolen passport, you must apply in person and submit Form DS-11 in addition to Form DS-64.
- Statement of Consent for Issuing a Passport to a Child (DS-3053) - You should complete this form if one parent or guardian cannot go with the child to apply in person for the child's passport. The parent or guardian should submit this special form in addition to their child's application (DS-11).
- Statement of Special Family Circumstances (DS-5525) - You should complete this form if one parent or guardian cannot locate the other parent or guardian. The parent who is applying should submit this special form in addition to their child's application (DS-11).
- Statement You Did Not Receive Your U.S. Passport (DS-86) - You should submit this form only if we completed and mailed your passport and you did not receive it within 10 days of us mailing it. Call the National Passport Information Center and the customer service representatives will walk you through this form.