Form Nd-8633 Instructions - State Of North Dakota printable pdf download

instructions

Purpose of form

Participation in the Federal/State Electronic Filing (ELF) Program for North Dakota individual income tax purposes

requires approval from the North Dakota Office of State Tax Commissioner. North Dakota Form ND-8633 must be

used to apply for approval to participate in this program.

For assistance, call the Electronic Filing Coordinator at (701)328-3598. From within North Dakota, call toll free at

1-800-638-2901 (Do not press any option; wait for assistance and ask for extension 8-3598.)

Who may apply?

Applicant information. Enter the

5. If the applicant is an electronic return

applicant’s name, address, federal

originator (ERO):

Application for approval to participate in

employer identification number or social

the Federal/State Electronic Filing (ELF)

a. The original copies of North Dakota

security number, and other required

Program for North Dakota individual

Form 37-SEF, Declaration for

information as shown on the Federal Form

income tax purposes may be made by any

Electronic Filing of Form 37-S, must

8633 filed with the IRS. Enter the

person, firm or organization that has been

be retained by the ERO for a period

electronic filing identification number

approved to participate in the Internal

of three years from the due date of

(EFIN) assigned by the IRS in the space

Revenue Service’s e-file Program.

the return (without extension) or the

provided on the form.

(Federal Form 8633 must be filed to

date the return is electronically

obtain approval for participation in the

transmitted, whichever date is later;

Type of business entity. Indicate the type

IRS’s e-file Program.)

of business entity by checking the

b. Upon written request, the ERO must

applicable box.

provide to the Office of State Tax

Copies of Federal Form 8633

Commissioner the original copy of a

and IRS acceptance letter

Applicant agreement/

Form 37-SEF within five working

A complete copy of Federal Form 8633

days of the request;

signature

and a copy of the IRS acceptance letter

c. If for any reason the ERO ceases

showing the applicant’s electronic filing

Form ND-8633 must be signed and dated

conducting business, the North

identification number (EFIN) must be

by one of the individuals required to be

Dakota Electronic Filing

attached to Form ND-8633.

identified as a principal on Federal

Coordinator must be notified, and all

Form 8633.

Requirement to file a new or revised

original copies of Form 37-SEFs and

By signing and submitting this application

North Dakota Form ND-8633. If the

attachments, if any, in the ERO’s

to the Office of State Tax Commissioner,

applicant is required to file a new or

files must be mailed to the Office of

the principal acknowledges that he or she

revised Federal Form 8633 with the

State Tax Commissioner. Upon

is authorized to make and sign

Internal Revenue Service, the applicant

written approval from the Office of

Form ND-8633 on behalf of the applicant,

must file a new or revised North Dakota

State Tax Commissioner, original

and indicates that the applicant

Form ND-8633 with the North Dakota

copies of Form 37-SEF and

understands and accepts responsibility for

Office of State Tax Commissioner.

responsibility for them may be

the following conditions and requirements:

transferred to another approved

When to file

ERO; and

1. The provisions of IRS Publication

Form ND-8633 must be filed early enough

1345, Handbook for Electronic Filers

d. The ERO must provide the taxpayer

to allow sufficient time for the Office of

of Individual Income Tax Return, and

with a copy of Form 37-SEF. If the

State Tax Commissioner to process the

North Dakota Publication 1346ND,

ERO is the paid preparer, the ERO

form and to notify the applicant whether or

North Dakota Electronic Filing

also must provide the taxpayer with

not approval has been granted. An

Procedures, must be followed;

a copy of the North Dakota

electronic transmission of a North Dakota

individual income tax return.

2. Noncompliance with any of these

individual income tax return will not be

conditions and requirements will result

accepted prior to the granting of approval

Where to file

in the applicant no longer being

to participate. Therefore, it is advised that

allowed to participate in the program;

Mail the completed Form ND-8633 to:

Form ND-8633 be filed as soon as

possible after receiving the IRS acceptance

3. A prerequisite to approval to

Attn: Electronic Filing Coordinator

letter.

electronically transmit North Dakota

Office of State Tax Commissioner

individual income tax returns under the

State Capitol

How to complete form

Federal/State ELF is acceptance by the

600 E. Boulevard Ave.

IRS to participate in its e-file Program;

Bismarck, ND 58505-0599

Indicate whether the application is new or

revised by checking the applicable box at

4. If a new or revised Federal Form 8633

the top of the form.

is required to be filed, a new or revised

North Dakota Form ND-8633 must be

filed; and,

Form Nd-8633 Instructions - State Of North Dakota

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