The information found in this section is for developers at companies providing 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
Guidelines and Specifications
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 - November 2023 - 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 - Revised February 15, 2023
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.
Sales & Use Tax
Sales Tax XML Upload for TAP - see Sales & Use Tax E-Filing
Forms and Instructions
Corporation Income Tax Return - Form 40
Updated 11/20/2023 - Final
2023 Corporate Income Tax Instructions
Updated 2/15/2023 - Final
Corporation Income Tax Return - Amended - Form 40X
Updated 10/9/2023 - Final
Corporation Return Payment Voucher - Form 40-PV
Updated 10/9/2023 - Final
Corporation Estimated Tax Payment Voucher - Form 40-ES
Updated 10/9/2023 - Final
Corporation Electronic Return Payment Voucher - Form 40-EPV
Updated 10/9/2023 - Final
Corporation Extension Tax Payment Voucher - Form 40-EXT
Updated 10/9/2023 - Final
Underpayment of Estimated North Dakota Income Tax by Corporations - Form 40-UT
Updated 10/8/2023 - Final
Fiduciary Income Tax Return - Form 38
Updated 10/17/2023 - Final
Fiduciary Income Tax Instructions
Updated 10/17/2023 - Final
Fiduciary Return Payment Voucher - Form 38-PV
Updated 10/17/2023 - Final
Fiduciary Estimated Tax Payment Voucher - Form 38-ES
Updated 11/22/2023 - Final
Fiduciary Electronic Return Payment Voucher - Form 38-EPV
Updated 10/17/2023 - Final
Fiduciary Extension Tax Payment Voucher - Form 38-EXT
Updated 10/17/2023 - Final
Beneficiary's Share of ND Income, Deductions, Adjustments, Credits, and Other Items - Schedule K-1 (Form 38)
Updated 10/17/2023 - Final
Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Estates and Trusts - Schedule 38-UT
Updated 10/17/2023 - Final
Tax Credits - Schedule 38-TC
Updated 11/7/2023 - Final
Individual Income Tax Return - Form ND-1
Updated 10/30/2023 - Final (Updated reference on line 25)
Individual Income Tax Return (for full-year residents with no adjustments or credits) - Form ND-EZ
Updated 10/9/2023 - Final
Individual Income Tax Instructions
Updated 11/17/2023 - Final
Individual Income Tax Paper Return Voucher - Form ND-1PRV
Updated 10/9/2023 - Final
Individual Estimated Tax Payment Voucher - Form ND-1ES
Updated 11/22/2023 - Final
Individual Electronic Return Payment Voucher - Form ND-1V
Updated 10/9/2023 - Final
Individual Extension Tax Payment Voucher - Form ND-1EXT
Updated 10/17/2023 - Final
Adoption Credit - Schedule ND-1AC - New for TY2023!
Updated 10/17/2023 - Final
Credit for Income Tax Paid to Another State or Local Jurisdiction - Schedule ND-1CR
Updated 11/1/2023 - Final (Updated reference on line 4)
Calculation of Tax on Proceeds from Sale of Income Tax Credit - Schedule ND-1CS
Updated 10/9/2023 - Final
Calculation of Tax Under 3-Year Averaging Method for Elected Farm Income - Schedule ND-1FA
Updated 10/30/2023 - Final (Updated reference on line 23)
Family Member Care Tax Credit - Schedule ND-1FC
Updated 10/9/2023 - Final
Tax Calculation for Nonresidents and Part-Year Residents - Schedule ND-1NR
Updated 10/17/2023 - Final
Planned Gift Tax Credit - Schedule ND-1PG
Updated 10/17/2023 - Final
Nonprofit Private School Tax Credit for Individuals - Schedule ND-1PSC
Updated 10/17/2023 - Final
Qualified Endowment Fund Tax Credit - Schedule ND-1QEC
Updated 10/9/2023 - Final
Statutory Adjustments - Schedule ND-1SA
Updated 10/9/2023 - Final
Tax Credits - Schedule ND-1TC
Updated 10/9/2023 - Final
Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Individuals - Schedule ND-1UT
Updated 10/9/2023 - 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
Reciprocity Exemption from Withholding for Qualifying Minnesota and Montana Residents Working in North Dakota - Form NDW-R
Revised July 2009
Partnership Income Tax Return - Form 58
Updated 1/17/2024 - Final
Partnership Income Tax Instructions
Updated 11/17/2023 - Final
Partnership Return Payment Voucher - Form 58-PV
Updated 10/9/2023 - Final
Partnership Estimated Tax Payment Voucher - Form 58-ES
Updated 10/9/2023 - Final
Partnership Electronic Return Payment Voucher - Form 58-EPV
Updated 10/17/2023 - Final
Partnership Extension Tax Payment Voucher - Form 58-EXT
Updated 10/9/2023 - Final
Partner's Share of ND Income, Deductions, Adjustments, Credits, and Other Items - Schedule K-1 (Form 58)
Updated 10/9/2023 - Final
One-Time Remittance Form - Form 21945
Revised January 2018
S Corporation Income Tax Return - Form 60
Updated 10/9/2023 - Final
S Corporation Income Tax Instructions
Updated 11/17/2023 - Final
S Corporation Return Payment Voucher - Form 60-PV
Updated 10/9/2023 - Final
S Corporation Extension Payment Voucher - Form 60-EXT
Updated 10/9/2023 - Final
S Corporation Estimated Payment Voucher - Form 60-ES
Updated 10/9/2023 - Final
S Corporation Electronic Return Payment Voucher - Form 60-EPV
Updated 11/17/2023 - Final
Shareholder's Share of ND Income, Deductions, Adjustments, Credits, and Other Items - Schedule K-1 (Form 60)
Updated 10/17/2023 - Final
Contributions to a Maternity Home, Child Placing Agency, or Pregnancy Help Center - Schedule MCP - New for TY2023!
Updated 10/17/2023 - Final
Schedule for Renaissance Zone Income Exemption and Tax Credits - Schedule RZ
Update 10/17/2023 - Final
Schedule RZ Instructions
Update 10/17/2023 - Final
Credit for Wages Paid to Mobilized Employee - Schedule ME
Updated 10/17/2023 - Final
Angel Fund Investment Report - Form AFI
Updated 10/9/2023 - Final
Qualified Endowment Fund Tax Credit - Schedule QEC
Updated 11/17/2023 - Final
Application to Obtain Contractor's Request for Clearance - Form 59937
Revised 2015
Passthrough Entity Withholding - Adjustment to Nonresident Member Withholding - Form PWA
Updated 10/9/2023 - Final
Nonresident Passthrough Entity Member Withholding Exemption and Certification - Form PWE
Updated 10/9/2023 - Final
Authorization to Disclose Tax Information and Designation of Representative - Form 500
Revised December 2023
Credit Transfer Statement - Form CTS
Revised December 2023
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
Assessment Abstract File Layout