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FAQ Articles

Who is required to file electronically?

Payroll service providers that (1) contract with an employer to file and pay the federal and state withholding taxes on behalf of the employer and (2) file and pay the employer’s federal withholding taxes electronically. A payroll service provider means a person that, for federal tax purposes, electronically processes and transmits an employer’s withholding returns and taxes including wage information returns.

Information on Form W-2, 1099, 1042-S, or W-2G must be filed electronically if both of the following apply:

  • There is a requirement to file the information electronically for federal purposes; and
  • The quantity of returns required to be filed with North Dakota is 250 or more.

For additional information see our Income Tax Withholding Guideline.

 

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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FAQ Articles

Who is required to file electronically?

Payroll service providers that (1) contract with an employer to file and pay the federal and state withholding taxes on behalf of the employer and (2) file and pay the employer’s federal withholding taxes electronically. A payroll service provider means a person that, for federal tax purposes, electronically processes and transmits an employer’s withholding returns and taxes including wage information returns.

Information on Form W-2, 1099, 1042-S, or W-2G must be filed electronically if both of the following apply:

  • There is a requirement to file the information electronically for federal purposes; and
  • The quantity of returns required to be filed with North Dakota is 250 or more.

For additional information see our Income Tax Withholding Guideline.

 

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