Division of Revenue and Taxation Begins Issuing 2025 Income Tax Refunds

The Division of Revenue and Taxation announces that income tax refund processing for Tax Year 2025 will officially begin on first week of June 2026.

At this time, DRT is able to process and issue refunds for most individual taxpayers whose returns include:

Wage income reported on Form W-2CM and W-2

Retirement income

Child Tax Credit claims

Earned Income Tax Credit claims

These types of returns make up the majority of income tax filings in the CNMI.

Refunds will be issued daily throughout the filing season instead of waiting for large batch releases like in previous years.

For more complex returns involving business income, self-employment income, other schedules and supporting forms, DRT currently estimates that these remaining return types will begin processing by mid to late June. Additional system stabilization work for these return types is still being completed by the system developer.

DRT prioritized processing the largest group of taxpayers first so refunds could begin reaching residents as soon as possible.

Taxpayers are reminded that some returns may still require additional review before a refund can be issued. Processing times vary and is dependent on the accuracy and completeness of the return. Refund timing may also differ between taxpayers depending on the type of return filed.

DRT appreciates your patience and understanding and hopes these refunds provide some financial relief to families and residents as we continue recovering from Super Typhoon Sinlaku.