Medium

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

Medium

Guidelines and Specifications

Medium
Accordion Section Title
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

Accordion Section Title
2D Barcode Information - Individual Income Tax

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.
Accordion Section Title
Guidelines for Substitute and Reproduced Tax Forms
Accordion Section Title
Technical Guidance

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

Medium

Forms and Instructions

Medium
Accordion Section Title
Corporate Income Tax Forms

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

Accordion Section Title
Fiduciary Income Tax Forms

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

Accordion Section Title
Individual Income Tax Forms

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

Accordion Section Title
Income Tax Withholding Forms
Accordion Section Title
Partnership Income Tax Forms

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

Accordion Section Title
Sales & Use Tax Forms

One-Time Remittance Form - Form 21945  
Revised January 2018

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

Accordion Section Title
S Corporation Income Tax Forms

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

Accordion Section Title
Miscellaneous Forms

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

Medium
Accordion Section Title
Property Tax Forms & Credits for Developers
Accordion Section Title
Saving in Delimited File Format