Software Developer

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The information found in this section is for developers at companies who provide software solutions for tax filing. Questions about these documents should be directed to: 

Lucas Asche - Director of Information Management & Technology

lwasche@nd.gov     |     701-328-3129

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Guidelines and Specifications

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MeF - Modernized E-File

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

North Dakota Electronic (MeF) Filing Procedures and Specifications

2D Barcode Information - Individual Income Tax
Guidelines for Substitute and Reproduced Tax Forms
Technical Guidance

Income Tax Withholding

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

Electronic Upload Web Services Overview


Sales & Use Tax

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

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Forms and Instructions

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Corporate Income Tax Forms

TY2021 Corporation Income Tax Forms

Corporation Income Tax Return - Form 40  
Updated 8/17/2021 - Final

2021 Corporate Income Tax Instructions
Updated 11/30/2021 - Final

Corporation Income Tax Return - Amended - Form 40X
Updated 11/30/2021 - Final

Corporation Return Payment Voucher - Form 40-PV
Updated 8/17/2021 - Final

Corporation Estimated Tax Payment Voucher - Form 40-ES  
Updated 8/17/2021 - Final

Corporation Electronic Return Payment Voucher - Form 40-EPV  
Updated 8/24/2021 - Final (moved to bottom of page)

Corporation Extension Tax Payment Voucher - Form 40-EXT  
Updated 8/17/2021 - Final

Underpayment of Estimated North Dakota Income Tax by Corporations - Form 40-UT  
Updated 8/17/2021 - Final

Application for a Quick Refund of Overpayment of Estimated Income Tax for Corporations - Form 40-QR  
Revised May 2015

Fiduciary Income Tax Forms

TY2021 Fiduciary Income Tax Forms

Fiduciary Income Tax Return - Form 38  
Updated 9/17/2021 - Final

fiduciary income tax instructions
Updated 11/30/2021 - Final

Fiduciary Return Payment Voucher - Form 38-PV
Updated 8/17/2021 - Final

Fiduciary Estimated Tax Payment Voucher - Form 38-ES  
Updated 11/22/2021 - Final

Fiduciary Electronic Return Payment Voucher - Form 38-EPV  
Updated 8/24/2021 - Final

Fiduciary Extension Tax Payment Voucher - Form 38-EXT
Updated 11/22/2021 - Final

Beneficiary's Share of ND Income, Deductions, Adjustments, Credits, and Other Items - Schedule K-1 (Form 38)  
Updated 8/17/2021 - Final

Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Estates and Trusts - Schedule 38-UT  
Updated 8/17/2021 - Final

Tax Credits - Schedule 38-TC  
Updated 8/17/2021 - Final

Individual Income Tax Forms

TY2021 Individual Income Tax Forms

Changes from 2021 special legislative session are all posted below. 

Many of the changes were line references, both on form and in the instructions.

Individual Income Tax Return - Form ND-1  (requires support of Form ND-1PRV for tax due returns)
Updated 12/3/2021 - Final (updated to reflect changes from 2021 special legislative session)

Individual Income Tax Return (for full-year residents with no adjustments or credits) - Form ND-EZ   (requires support of Form ND-1PRV for tax due returns)
Updated 11/30/2021 - Final (updated to reflect changes from 2021 special legislative session)

Individual Income Tax Instructions
Updated 11/30/2021 - Final (updated to reflect changes from 2021 special legislative session)

Individual Income Tax Paper Return Voucher - Form ND-1PRV
Updated 8/17/2021 - Final

Individual Estimated Tax Payment Voucher - Form ND-1ES
Updated 11/30/2021 - Final (updated to reflect changes from 2021 special legislative session)

Individual Electronic Return Payment Voucher - Form ND-1V  
Updated 8/17/2021 - Final

Individual Extension Tax Payment Voucher - Form ND-1EXT  
Updated 8/17/2021 - Final

Credit for Income Tax Paid to Another State or Local Jurisdiction - Schedule ND-1CR  
Updated 11/30/2021 - Final (updated to reflect changes from 2021 special legislative session)

Calculation of Tax on Proceeds From Sale of Income Tax Credit - Schedule ND-1CS  
Updated 11/30/2021 - Final (updated to reflect changes from 2021 special legislative session)

Calculation of Tax Under 3-Year Averaging Method for Elected Farm Income - Schedule ND-1FA  
Updated 11/30/2021 - Final (updated to reflect changes from 2021 special legislative session)

Family Member Care Tax Credit - Schedule ND-1FC  
Updated 8/17/2021 - Final

Tax Calculation for Nonresidents and Part-Year Residents - Schedule ND-1NR  
Updated 11/30/2021 - Final (updated to reflect changes from 2021 special legislative session)

Planned Gift Tax Credit - Schedule ND-1PG  
Updated 11/30/2021 - Final

Nonprofit Private School Tax Credit for Individuals - Schedule ND-1PSC
Updated 11/30/2021 - Final (updated to reflect changes from 2021 special legislative session)

Qualified Endowment Fund Tax Credit - Schedule ND-1QEC
Updated 11/30/2021 - Final

Statutory Adjustments - Schedule ND-1SA  
Updated 8/17/2021 - Final

Tax Credits - Schedule ND-1TC
Updated 8/17/2021 - Final

Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Individuals - Schedule ND-1UT  
Updated 8/17/2021 - Final

Income Tax Withholding Forms

Income Tax Withholding Forms

Note: If the form you have in your product matches the revision date shown, there is no need to send in the form for approval as it has not changed.

Income Tax Withholding Return - Form 306
Revised August 2018

Royalty Withholding Return - Form RWT-941
Revised July 2018

Transmittal of Wage and Tax Statements - Form 307  
Revised October 2015

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 2014

Reciprocity Exemption from Withholding for Qualifying Minnesota and Montana Residents Working in North Dakota - Form NDW-R  
Revised July 2009

Partnership Income Tax Forms

TY2021 Partnership Income Tax Forms

Partnership Income Tax Return - Form 58
Updated 8/17/2021 - Final

Partnership Income Tax Instructions
Updated 11/30/2021 - Final

Partnership Return Payment Voucher - Form 58-PV  
Updated 8/17/2021 - Final

Partnership Estimated Tax Payment Voucher - Form 58-ES  
Updated 8/17/2021 - Final

Partnership Electronic Return Payment Voucher - Form 58-EPV  
Updated 8/24/2021 - Final

Partnership Extension Tax Payment Voucher - Form 58-EXT  
Updated 8/17/2021 - Final

Partner's Share of ND Income, Deductions, Adjustments, Credits, and Other Items - Schedule K-1 (Form 58)  
Updated 11/30/2021 - Final

Sales & Use Tax Forms

Sales & Use Tax Forms

Note: If the form you have in your product matches the revision date shown, there is no need to send in the form for approval as it has not changed.

Form ST-PV  use with Form ST to pay balance due on paper return.

Sales, Use, and Gross Receipts Tax Return - Form ST  
Revised July 2016

Local Options Sales, Use and Gross Receipts Taxes - Schedule ST-Local  (does not need approval every quarter)
For January - March 22

One-Time Remittance Form - Form 21945  
Revised January 2018

Local Lodging & Restaurant Tax Return - Form F10
Revised September 2019

Claim for Refund – Local Sales and Use Tax Paid Beyond Maximum Tax - Form 21944  
Revised January 2016

Prepaid Wireless 911 Fee - Form PPD (includes voucher on bottom of return)  
Revised September 2018

Local Option Tax Rates and Other Information

S Corporation Income Tax Forms

S Corporation Income Tax Forms

S Corporation Income Tax Return - Form 60  
Updated 8/17/2021 - Final

S Corporation Income Tax Instructions
Updated 9/17/2021 - Final

S Corporation Return Payment Voucher - Form 60-PV 
Updated 8/17/2021 - Final

S Corporation Extension Payment Voucher - Form 60-EXT  
Updated 8/17/2021 - Final

S Corporation Estimated Payment Voucher - Form 60-ES  
Updated 8/17/2021 - Final

S Corporation Electronic Return Payment Voucher - Form 60-EPV 
Updated 8/24/2021 - Final

Shareholder's Share of ND Income, Deductions, Adjustments, Credits, and Other Items - Schedule K-1 (Form 60)  
Updated 8/17/2021 - Final

Telecommunications Return

Telecommunications Return - Updated March 23, 2021

Miscellaneous Forms

Miscellaneous Forms

Schedule for Renaissance Zone Income Exemption and Tax Credits - Schedule RZ
Update 8/17/2021 - Final

Schedule RZ Instructions
Update 11/30/2021 - Final

Credit for Wages Paid to Mobilized Employee - Schedule ME  
Updated 8/17/2021 - Final

Angel Fund Investment Report - Form AFI
Updated 9/15/2020 - Final

Qualified Endowment Fund Tax Credit - Schedule QEC
Updated 8/17/2021 - Final

Application to Obtain Contractor's Request for Clearance - Form 59937
Revised 2015

passthrough Entity Withholding - Adjustment to Nonresident Member Withholding - Form PWA Updated 8/17/2021 - Final

Nonresident Passthrough Entity Member Withholding Exemption and Certification - Form PWE Revised December 2020

Authorization to Disclose Tax Information and Designation of Representative - Form 500  
Revised April 2020

Credit Transfer Statement - Form CTS  
Revised December 2020

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North Dakota Property Tax Developers

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Property Tax Forms & Credits for Developers

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

Adjustment File - File Upload Instructions

Adjustment File - Delimited File Layout

Adjustment  File - Delimited Example - (txt)

Adjustment File - 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 Validation Rules

Assessment Abstract File Layout

Assessment Abstract Validation Rules

Supplementary Abstract File Layout

Saving in Delimited File Format