Income Tax Withholding Electronic Filing - Form 306
On September 8, 2014 the WebFile system was replaced with Taxpayer Access Point (TAP).
TAP is a free web-based system that allows you, the taxpayer, to electronically file tax returns for your business. The functionality that was available through the WebFile system is also available through TAP. TAP additionally provides enhanced features that allow you to access your tax accounts to obtain information and perform a wide variety of tasks.
Before you can access TAP for the first time, you will need to "Sign Up for Access" to receive an authorization code. You are encouraged to use the same ND Login ID as you did for WebFile. Doing so will ensure you have access to the same tax accounts in TAP.
Click on the following TAP icon to access TAP.
For questions regarding TAP, please contact our office:
Another electronic filing option available for Income Tax Withholding is for the taxpayer to instruct their financial institution to make an ACH Credit Payment. This payment acts as the Form 306 and satisfies the filing requirement. Nothing needs to be sent in the mail or submitted online. See below for more information regarding filing via ACH Credit:
- Form 301-EF – Paper application for ACH Credit E-File - (fill-in pdf)
- ACH Credit Filing Guideline - (pdf)
Uploading Withholding W-2 and 1099 Files in TAP
When uploading W-2 and 1099 information through TAP, you will need to upload a text file using the layouts provided in the following publications:
Do NOT upload PDF or Excel files.
Registration for W-2 and 1099 upload is completed by clicking the TAP icon above.