Temporary Delays in Amended 2024 Form 1040CM Processing

Tax Announcement | October 29, 2025

The Division of Revenue and Taxation is in the final stage of implementing its new tax processing system, a key milestone in enhancing the efficiency, accuracy, and accessibility of tax services for the people of the CNMI.

As part of this transition, certain system functions, including the processing of Amended 2024 Form 1040CM, are undergoing final testing to ensure data integrity and reliability before full deployment.

During this testing period, taxpayers who have filed amended returns or have not yet received their full refunds may experience processing delays.

The new tax processing system is a vital investment in delivering better taxpayer service. Once fully operational, the system will greatly simplify processing and expand online access for both individuals and businesses.

We sincerely apologize for any inconvenience this delay may cause and truly appreciate the public’s patience and understanding as we work to provide a high-quality taxpayer experience for the CNMI community

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