Department of Revenue and Taxation announces updates to filing season

The Department of Revenue and Taxation (DRT) wishes to inform the general public that full operations will resume on May 7, 2026.

Current operational hours for Cashier & Taxpayer Assistance are:

• Monday – Thursday: 7:30 AM – 3:30 PM

• Friday: 7:30 AM – 2:30 PM

 Additionally, the DRT Call Center will be fully operational with expanded phone lines to better serve the community.  Our number is 670-664-1040.  The deadline for Bar and Hotel Occupancy Tax Returns originally due on April 20, 2026, has been extended to May 7, 2026.

Important Reminders:

• File with DRT only if you are a bona fide CNMI resident.

• To reduce error early preparation and submission is key. Do not wait until the deadline, gather income statements, deduction records, and your prior-year tax return.

• Choose “Direct Deposit” if you are expecting a refund. Direct deposit reduces errors caused by incorrect mailing addresses. Double-check routing and account numbers to avoid delays.

• Review your return carefully before submitting. Common errors include incorrect Social Security Numbers, names that do not match the exact name listed on your social security card, math mistakes, and missing schedules.

• Report income exactly as shown on Forms W-2CM, W-2, 1099, and other statements. Keep copies for your records.

• Ensure you qualify for any credits claimed and retain supporting documents. You are responsible for the accuracy of your return.

Employers: File Electronically

Employers, especially those filing more than 10 information returns are strongly encouraged to file information returns electronically. The Electronic Filing System instructions and filing specifications are available on the forms page of our website listed above.

Electronic filing improves accuracy, reduces processing errors, and helps prevent mismatched records. Review specifications on our website and verify Employee Names and Social Security Numbers before submission.

For questions or assistance, please contact the Division of Revenue and Taxation at (670) 664-1040 or email revtaxinfo@dof.gov.mp.