Instructions For North Dakota Withholding E-File Handbook For Ach Credit

North Dakota Withholding E-File Handbook for ACH Credit

! If you are a Payroll Service completing the

What do I do if I want to electronically file my

application on behalf of a taxpayer, be sure to

income tax withholding returns and I am not

have the taxpayer sign and date the application,

currently registered with the Office of State Tax

unless there is a Form 500 on file with our office

Commissioner to withhold state income tax?

designating you as their agent.

First, you must register to withhold North Dakota

! If you are a Payroll Service and the bank account

income tax by completing and signing Form 301,

belongs to the Payroll Service, you must sign the

Application to Register for North Dakota Income

application in Section 2.

Tax Withholding. A state taxpayer ID number will

be assigned to you to use in filing your income tax

! Mail or fax the original signed application to the

withholding returns. This state ID number is 11

address noted at the bottom of the application, or

digits, which is your federal taxpayer ID number

fax number 701-328-0146.

and a state-assigned 2-digit suffix.

Will I still get a paper return once I register for

To apply for electronic filing, you must also

E-File?

complete and sign Form 301-EF. If you want to

No. When we notify you that you are registered

submit both forms at the same time, just enter

to begin e-filing, you will no longer receive an

your federal ID number in the state ID field.

income tax withholding return. Before the due

date, we will send you a reminder notice, either

For application forms, contact our Withholding

by E-mail, if you have provided an e-mail

Tax Section toll free at 1-877-638-2966, in the

address, or via U.S. mail. These reminder

Bismack-Mandan area 701-328-3125, or check

notices can serve as your taxpayer’s copy to

out our web site:

record the e-filing of your return. However, if you

fail to receive the reminder notice, you are still

I use a payroll service to file my state income tax

required to e-file your state income tax

withholding. Can my payroll service participate

withholding by initiating the ACH credit from your

in electronic filing?

bank by the due date, even if you owe no tax, to

Yes. A section on the E-File application

avoid a delinquency notice.

accommodates payroll services. It is important to

identify the Payroll Service who handles the filing

of your state income tax withholding returns so we

CHANGES TO ACCOUNT

can discuss with them any problems with the tax

filings made on your behalf. Also, if the bank

What do I do if I change banks or bank account

account used for electronic funds transfer belongs

numbers; or my bank notifies me they are

to the Payroll Service, an authorized officer or

changing my account number?

individual of the Payroll Service must also sign the

You must complete another Form 301-EF to

Form 301-EF.

advise us of your change. Check the appropriate

box(s) on the application identifying the change.

If the Payroll Service completes the form for you,

All information requested on the form must be

you must also sign the form to authorize

provided for any change you are making. A copy

participation in our Withholding E-File program.

of the application is included with this handbook.

Or, if there is a Form 500 on file with our office

You may also call or write us for another form, or

authorizing the Payroll Service to act as your

download it from our web site:

agent, the Payroll Service does not need your

signature.

We will need to re-verify your change and do a

“prenote” with the new bank account. You should

Helpful hints for registration:

notify us at least 30 days prior to when the

change will take effect to avoid disruption of your

! The E-File contact person should be the person

ability to file your income tax withholding returns

who will actually initiate the electronic filing of

electronically by the required due dates.

your state income tax withholding. Be sure to

include a phone number.

Instructions For North Dakota Withholding E-File Handbook For Ach Credit - 2001 Page 3

Related Articles

Related forms

Related Categories