DRT Announces 2026 Filing Season with Guidance
Summary
The CNMI Division of Revenue and Taxation announced the official start of the 2026 filing season on February 12, 2026. Current tax forms and instructions are available on the Division's website. The notice provides filing reminders for individual taxpayers and encourages electronic filing for employers submitting more than 10 returns.
This routine annual announcement marks the opening of the CNMI tax filing season and applies to all individual taxpayers and employers filing in the Commonwealth. The CNMI maintains its own tax administration authority separate from the US IRS, so affected parties should ensure they follow CNMI-specific requirements. The guidance reinforces standard best practices for accurate and timely filing without introducing new compliance obligations.
What changed
The CNMI Division of Revenue and Taxation issued a news release announcing the start of the 2026 filing season. The Division has made all current tax forms and instructions available on its website, and reminds filers to download the most recent versions and not use prior year forms. Key guidance includes reminders to use direct deposit for refunds, review returns for common errors such as incorrect Social Security Numbers and math mistakes, and attach all required forms and statements.
Individual taxpayers who are bona fide CNMI residents should file with the Division of Revenue and Taxation and are responsible for return accuracy. Employers are strongly encouraged to file information returns electronically, particularly when filing more than 10 returns, as this reduces manual data entry errors and supports accurate wage reporting. The Division recommends early preparation and gathering of income records, deduction records, and prior year returns before the deadline.
Archived snapshot
Apr 20, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
Department of Finance Division of Revenue and Taxation News Release DRT Announces Start of 2026 Filing Season
February 12, 2026
The CNMI Division of Revenue and Taxation announces the official start of the 2026 filing season. All current tax forms and instructions are now available on our website under the Division of Revenue and Taxation section. You should download the most recent version of each form before filing. Do not use prior year forms. Key Reminders for Individual Taxpayers File only with the CNMI Division of Revenue and Taxation if you are a bona fide CNMI resident. Use direct deposit if you are expecting a refund. Direct deposit reduces errors caused by incorrect mailing addresses. Enter your bank routing and account numbers carefully. Incorrect numbers will delay your refund. Review your return before submitting it. Common errors include incorrect Social Security Numbers, math errors, and missing schedules. Attach all required forms and statements. Keep copies of your W-2CM, W-2, 1099, and other income statements. Report income exactly as shown on your information returns. Differences between your return and employer filings may result in notices or follow-up. If you claim credits, ensure you meet the eligibility requirements. Keep supporting documents for your records. You are responsible for the accuracy of your return. Electronic Filing Encouraged for Employers The Division strongly encourages employers to file information returns electronically, especially if you file more than 10 returns. Electronic filing reduces manual data entry. It improves accuracy. It lowers the risk of transcription errors. Accurate wage reporting supports accurate employee tax returns and reduces mismatched records. Employers can review the Electronic Filing System instructions on our website under Electronic Filing Specification Prepare your files early. Confirm your employee names and Social Security Numbers before submission. Correct data at the source prevents compliance issues later. Plan Ahead Do not wait until the deadline to gather documents. Collect your income records, deduction records, and prior year return now. Early preparation reduces mistakes.
If you need assistance, contact the Division of Revenue and Taxation at 670 664 1040 or visit our
website for guidance. revtaxinfo@dof.gov.mp Technical Research and Appeals Branch
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