Software Developer

MeF (Modernized E-File)

The official letter of intent and MEF schemas can be found in the state exchange system. For access, please send an email to taxmef@nd.gov and provide the email address you wish to have access.

Once your company has an approved letter of intent, we will grant access to the necessary folders within the state exchange system.

North Dakota opens for ATS testing the same day as the IRS. For more information, see the IRS website: https://www.irs.gov/e-file-providers/modernized-e-file-mef-assurance-testing-system-ats-updates

2D Barcode Specifications - Individual Income Tax - October 2025 - Final

• Please use MeF Test Scenarios for submitting 2D tests. These can be found in the state exchange system.

Guidelines for Substitute and Reproduced Tax Forms - New October 30, 2025

Income Tax Withholding

Additional documentation for software developers looking to implement web services for W-2 or 1099 filings. Future additions to this web service will include support for North Dakota withholding returns (Form 306).

Electronic Upload Web Services Overview

All electronic file uploads for both W-2 and 1099 file via our web services or TAP (Taxpayer Access Point) are checked against a series of validations rules to ensure the files are in compliance. 

Validation Rules for W-2 & 1099 Electronic Uploads

Test your W-2 or 1099 file(s) against all of our validation rules to ensure you are in compliance. This tool processes the same set of validation rules that are used with both our web services and TAP.

W2/1099 Validation Test Tool

Sales & Use Tax

Sales Tax XML Upload for TAP - see Sales & Use Tax E-Filing

• Corporation Income Tax Return - Form 40  
  Updated 10/10/2025 - Final 

• Corporate Income Tax Instructions
  Updated 12/11/2025 

• Corporation Income Tax Return - Amended - Form 40X
  Updated 10/10/2025 - Final 

• Corporation Return Payment Voucher - Form 40-PV
  Updated 10/14/2025 - Final 

• 2025 Corporation Estimated Tax Payment Voucher - Form 40-ES  
  Updated 10/14/2025 - Final 

• Corporation Electronic Return Payment Voucher - Form 40-EPV  
  Updated 10/14/2025 - Final 

• Corporation Extension Tax Payment Voucher - Form 40-EXT  
  Updated 10/14/2025 - Final

• Underpayment of Estimated North Dakota Income Tax by Corporations - Form 40-UT  
  Updated 10/14/2025 - Final

• Fiduciary Income Tax Return - Form 38  
  Updated 10/10/2025 - Final

• Fiduciary Income Tax Instructions
  Updated 12/6/2024 

• Fiduciary Return Payment Voucher - Form 38-PV
  Updated 10/14/2025 - Final

• 2026 Fiduciary Estimated Tax Payment Voucher - Form 38-ES  
  Updated 12/11/2025 - Final

• Fiduciary Electronic Return Payment Voucher - Form 38-EPV  
  Updated 10/14/2025 - Final

• Fiduciary Extension Tax Payment Voucher - Form 38-EXT
  Updated 10/14/2025 - Final

• Beneficiary's Share of ND Income, Deductions, Adjustments, Credits, and Other Items - Schedule K-1 (Form 38)  
  Updated 10/14/2025 - Final

• Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Estates and Trusts - Schedule 38-UT  
  Updated 10/14/2025 - Final

• Tax Credits - Schedule 38-TC  
  Updated 10/14/2025 - Final

• Individual Income Tax Return - Form ND-1
  Updated 10/10/2025 - Final
• Individual Income Tax Return (for full-year residents with no adjustments or credits) - Form ND-EZ
  Updated 10/10/2025 - Final
• Individual Income Tax Instructions
  Updated 12/11/2025
• Individual Income Tax Paper Return Voucher - Form ND-1PRV
  Updated 10/14/2025 - Final
• Individual Estimated Tax Payment Voucher - Form ND-1ES
  Updated 10/31/2025 - Final
• Individual Electronic Return Payment Voucher - Form ND-1V  
  Updated 10/14/2025 - Final
• Individual Extension Tax Payment Voucher - Form ND-1EXT  
  Updated 10/14/2025 - Final
• Adoption Credit - Schedule ND-1AC
  Updated 10/14/2025 - Final
• Credit for Income Tax Paid to Another State or Local Jurisdiction - Schedule ND-1CR  
  Updated 10/14/2025 - Final
• Calculation of Tax Under 3-Year Averaging Method for Elected Farm Income - Schedule ND-1FA  
  Updated 10/14/2025 - Final
• Family Member Care Tax Credit - Schedule ND-1FC  
  Updated 10/14/2025 - Final
• Tax Calculation for Nonresidents and Part-Year Residents - Schedule ND-1NR  
  Updated 10/14/2025 - Final
• Planned Gift Tax Credit - Schedule ND-1PG  
  Updated 10/14/2025 - Final
• Nonprofit Private School Tax Credit for Individuals - Schedule ND-1PSC
  Updated 10/14/2025 - Final
• Qualified Endowment Fund Tax Credit - Schedule ND-1QEC
  Updated 10/14/2025 - Final
• Statutory Adjustments - Schedule ND-1SA  
  Updated 10/14/2025 - Final
• Tax Credits - Schedule ND-1TC
  Updated 10/14/2025 - Final
• Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Individuals - Schedule ND-1UT  
  Updated 10/14/2025 - Final

• ACH Credit Authorization - Form 301-EF  
  Revised January 2016
• Exemption from Withholding or a Qualifying Spouse of a U.S. Armed Forces Service Member - Form NDW-M  
  Revised December 2023

• Partnership Income Tax Return - Form 58
  Updated 10/10/2025 - Final

• Partnership Income Tax Instructions
  Updated 12/11/2025

• Partnership Return Payment Voucher - Form 58-PV  
  Updated 10/14/2025 - Final

• 2026 Partnership Estimated Tax Payment Voucher - Form 58-ES  
  Updated 10/14/2025 - Final

• Partnership Electronic Return Payment Voucher - Form 58-EPV  
  Updated 10/14/2025 - Final

• Partnership Extension Tax Payment Voucher - Form 58-EXT  
  Updated 10/14/2025 - Final

• Partner's Share of ND Income, Deductions, Adjustments, Credits, and Other Items - Schedule K-1 (Form 58)  
  Updated 10/14/2025 - Final

One-Time Remittance Form - Form 21945  
Revised January 2018

• S Corporation Income Tax Return - Form 60  
  Updated 10/10/2025 - Final

• S Corporation Income Tax Instructions
  Updated 12/11/2025 

• S Corporation Return Payment Voucher - Form 60-PV 
  Updated 10/14/2025 - Final

• S Corporation Extension Payment Voucher - Form 60-EXT  
  Updated 10/14/2025 - Final

• 2026 S Corporation Estimated Payment Voucher - Form 60-ES  
  Updated 10/14/2025 - Final

• S Corporation Electronic Return Payment Voucher - Form 60-EPV 
  Updated 10/14/2025 - Final
• Shareholder's Share of ND Income, Deductions, Adjustments, Credits, and Other Items - Schedule K-1 (Form 60)  
  Updated 10/14/2025 - Final

• Contributions to a Maternity Home, Child Placing Agency, or Pregnancy Help Center - Schedule MCP
  Updated 10/14/2025 - Final

• Schedule for Renaissance Zone Income Exemption and Tax Credits - Schedule RZ
  Updated 10/14/2025 - Final

• Schedule RZ Instructions
   Updated 12/11/2025
• Credit for Wages Paid to Mobilized Employee - Schedule ME  
  Updated 10/14/2025 - Final
• Angel Fund Investment Report - Form AFI
  Updated 10/14/2025 - Final
• Qualified Endowment Fund Tax Credit - Schedule QEC
  Updated 10/14/2025 - Final
• Application to Obtain Contractor's Request for Clearance - Form 59937
  Revised 2015
• Passthrough Entity Withholding - Adjustment to Nonresident Member Withholding - Form PWA
  Updated 10/14/2025 - Final

• Nonresident Passthrough Entity Member Withholding Exemption and Certification - Form PWE
  Updated 10/14/2025 - Final

• Authorization to Disclose Tax Information and Designation of Representative - Form 500  
  Revised December 2023

• Employer Child Care Contribution Credit - Form 28758
  *New for 2025

• Credit Transfer Statement - Form CTS  
  Revised December 2024

Property Tax Forms & Credits for Developers

• County, City, District & Township Information
• Tax Levy Reporting File Layout for Developers
• Tax Levy Reporting Required Fields for Developers

State Paid Credit

• Abstract of Tax - File Upload Instructions
• Abstract of Tax - Delimited File Layout
• Abstract of Tax - Delimited Example - (txt)
• Abstract of Tax - Validation Rules

Disabled Veterans Credit

• Disabled Veterans Credit - Delimited File Layout
• Disabled Veterans Credit - File Upload Instructions
• Disabled Veterans Credit - Validation Rules
• Disabled Veterans Credit Return File - (txt)

Homestead Property Tax Credit

• Homestead Property Tax Credit - Delimited File Layout
• Homestead Property Tax Credit - File Upload Instructions
• Homestead Property Tax Credit - Validation Rules
• Homestead Property Tax Credit - Delimited Example

Sales Ratio

• Sale Ratio File Upload Instructions
• Schedule BX File Layout
• Schedule BX Template
• Schedule BX Validation Rules
• Assessment Abstract File Layout
• Assessment Abstract Validation Rules
• Supplementary Abstract File Layout

Saving in Delimited File Format