Instructions For North Dakota Withholding E-File Handbook For Ach Credit - 2001 Page 5
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North Dakota Withholding E-File Handbook for ACH Credit
DUE DATES
MULTIPLE TAX PERIODS/ACCOUNTS
When must I send an ACH credit to be sure my
Can more than one tax period for my account
e-filed return and payment are timely?
be e-filed in the same ACH credit transaction?
Your bank must initiate the ACH credit transaction
Yes, but only if your bank supports the CTX
on or before the due date for your payment to be
format. The CCD+TXP record format only allows
considered timely. We do not require the funds to
for one addenda record. The CTX format allows
in the State’s account on the due date, but you
for multiple addenda records in one ACH credit
must contact your bank to initiate the payment by
transaction. The Office of State Tax
the due date. A timely filed ACH credit will be
Commissioner has limited the CTX format to 100
based on the transaction date of the credit from
accounts or records. Please check with your
your bank. The due date remains the same as for
bank if they can handle the CTX format.
paper returns, which falls on the last day of the
month following the end of the tax period. Due
Can e-filing more than one withholding account
dates for each calendar quarter are:
be done in the same ACH credit transaction?
Yes. As with multiple tax periods, your bank
Calendar Quarter
Due Date
must be able to support the CTX format, but you
January, February and March
April 30
are limited to 100 accounts per ACH credit
April, May, and June
July 31
transaction.
July, August, and September
October 31
October, November, and December January 31
ERRORS AND AMENDED RETURNS
An annual filing option is available to eligible
I made an error when e-filing my income tax
employers which may be filed for the entire
withholding. How do I correct it?
calendar year on or before January 31 following
the end of the calendar year. Contact the Office
If you owe additional income tax withholding, you
of State Tax Commissioner for information on the
can file an amended ACH credit transaction. In
procedures that apply for annual filing. Under
the TXP addenda record, be sure to enter the
certain circumstances, the Tax Commissioner
amended return code “A” in the field.
may require monthly filings. Requests to file
monthly returns are subject to the Tax
If you overpaid your income tax withholding, you
Commissioner’s approval.
will need to file a paper amended return. To
obtain a Form 306 to amend your income tax
What if the due date is on a weekend or holiday?
withholding, contact our Withholding Tax Section.
The due date falls to the next business day. For
What should I do if I need to pay additional
example, if the due date April 30 is a Sunday, the
money due to a notice or an assessment?
due date becomes Monday, May 1.
You will need to send a check for any payment
you owe to us. You cannot use EFT to pay an
PENALTY AND INTEREST
income tax withholding notice or assessment at
this time.
What happens if I don’t e-file my return and
payment by the due date?
The same penalty and interest provisions for
WITHHOLDING TAX ASSISTANCE
paper returns and checks apply if you do not
Office Hours: 8:00 a.m. - 5:00 p.m. Central Time,
e-file, or e-file after the due date. You will be
Monday- Friday, excluding holidays
billed the late charges.
Toll Free:
1-877-638-2966
What proof do I have to provide that I e-filed my
Bismarck-Mandan:
1-701-328-3125
return by the due date if I get a late notice from
TTY:
1-800-366-6888
your office?
(Relay North Dakota)
You will need to obtain a copy of the ACH credit
transaction record, which will contain the date it as
Web Site:
initiated from your bank.
E-Mail:
withhold@state.nd.us
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