S-Corp Filing in North Dakota | Updated as of May 2026

Q: How much does a s-corporation election cost in North Dakota?

A s-corporation election in North Dakota typically costs between $0 and $350, depending on the city and business type. North Dakota has simplified business registration processes.

Q: How long does it take to get a s-corporation election in North Dakota?

Processing time for a s-corporation election in North Dakota is typically 30-90 days (IRS acceptance letter). Some cities may process faster or slower depending on volume.

Q: Where do I apply for a s-corporation election in North Dakota?

In North Dakota, you typically apply through your local city or county clerk's office. The state regulatory agency is North Dakota Secretary of State (sos.nd.gov).

Requirements for S-Corporation Election in North Dakota

Common Requirements

Existing LLC or C-Corporation in good standing
EIN for the entity
IRS Form 2553 signed by all shareholders
Shareholder eligibility attestation (US residents, <100 owners)
Matching state S-Corp election form, where required
Sales tax permit (North Dakota imposes state sales tax)
Federal EIN from the IRS
Proof of business address in North Dakota

North Dakota Tax & Regulatory Overview

State Sales Tax

Yes

State Income Tax

Yes

State License Required

No

Business Friendliness

★★★★☆

How to Apply: Step-by-Step

1

Determine your business structure

Choose between sole proprietorship, LLC, corporation, or partnership. This affects your filing requirements and costs in North Dakota.

2

Register with the state

File with North Dakota Secretary of State at sos.nd.gov. LLCs need Articles of Organization; corporations need Articles of Incorporation.

3

Get your federal EIN

Apply for a free Employer Identification Number from the IRS at irs.gov. Required for tax filing, hiring employees, and opening a business bank account.

4

Apply for your S-Corporation Election

Submit your application to the local city or county clerk's office. Typical cost: $0–$350. Processing time: 30-90 days (IRS acceptance letter).

5

Obtain additional permits

Register for a sales tax permit. Check for zoning, health, or industry-specific permits required in your municipality.

6

Stay compliant

Mark your calendar for once (continues until revoked) renewal. File annual reports with North Dakota Secretary of State and maintain any required insurance or bonding.

S-Corporation Election by City in North Dakota

Select a city for specific local requirements, costs, and application steps.

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Useful Tools & Resources

S-Corporation Election Cost Calculator
Estimate your total costs by state Compare Filing Services
Side-by-side provider comparison Business License Checklist
Interactive step-by-step guide

Frequently Asked Questions

How much does a s-corporation election cost in North Dakota?

A s-corporation election in North Dakota typically costs between $0 and $350, depending on the city and business type. North Dakota has simplified business registration processes.

How long does it take to get a s-corporation election in North Dakota?

Processing time is typically 30-90 days (IRS acceptance letter). Some cities may process faster or slower depending on application volume and completeness.

Where do I apply for a s-corporation election in North Dakota?

In North Dakota, you typically apply through your local city or county clerk's office. The state regulatory agency is North Dakota Secretary of State (sos.nd.gov).

Do I need a state license in addition to a city license?

North Dakota generally does not require a separate state-level business license, but you will need to register with North Dakota Secretary of State and obtain any required tax permits.

Verify with official sources

All North Dakota licensing information on this page is sourced from state and federal agencies. Always confirm current fees and requirements directly with the issuing authority before filing:

North Dakota Secretary of State — sos.nd.gov
Primary state agency that regulates s-corporation election applications in North Dakota.
SBA.gov — Apply for licenses and permits
US Small Business Administration index of federal, state, and local licensing resources.
IRS — Apply for an EIN online
If your s-corporation election requires an Employer Identification Number, this is the only legitimate (and free) source.

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S-Corporation Election in North Dakota

S-Corporation Election cost in North Dakota