Form 301-Ef - Application For Withholding E-File Tax Participation printable pdf download

Form 301-Ef - Application For Withholding E-File Tax Participation

Guideline

Income Tax Withholding E-File

Cory Fong

July 2010

Tax Commissioner

INTRODUCTION

The Ofﬁ ce of State Tax Commissioner has established a program for businesses to ﬁ le their

state income tax withholding returns (Form 306) electronically through Electronic Funds

Transfer (EFT). Advantages to using EFT are:

• The cost and time to write checks are eliminated.

• You have control over the movement of your money.

• You are assured that the funds are received on time, every time.

• The payment and return information are sent in the same transaction, so ﬁ ling your income tax withholding return

is completely paperless.

PARTICIPATION

Any employer who currently ﬁ les income tax withholding returns is eligible to apply for Withholding E-File.

PAYMENT OPTIONS

ACH credit (Automated Clearing House credit) and ACH debit are the two EFT payment methods accepted for

paying your state income tax withholding electronically. If you would like to ﬁ le your return via ACH debit, please

see our Guideline for Income Tax Withholding WebFile.

ACH credit is an electronic transaction where you instruct your bank to debit your business’ bank account and

credit the State’s bank account. Since you are the originator of the transaction, you must pay the fees charged by the

bank for any setup costs and for each ACH credit transaction initiated. Check with your bank to be sure they can

initiate an ACH credit for you. See the section titled “Initiating an ACH credit” for further information on what is

required.

REGISTRATION REQUIREMENTS

Do I have to register to electronically ﬁ le and pay my state income tax withholding?

Yes. If you are currently registered with us to report the state income tax withholding, you only need to complete

and sign a Form 301-EF, Application for Withholding Tax E-File Participation. A copy of the form is included in

this handbook. Mail or fax the completed form to our ofﬁ ce.

What do I do if I want to electronically ﬁ le my income tax withholding returns and I am not

currently registered with the Ofﬁ ce of State Tax Commissioner to withhold state income

tax?

First, you must register to withhold North Dakota income tax by completing and signing the Application to Register

for North Dakota Income Tax Withholding and Sales and Use Tax Permit. A state taxpayer ID number will be

assigned to you to use in ﬁ ling your income tax withholding returns. This state ID number is 11 digits, which is your

federal taxpayer ID number and a state-assigned 2-digit sufﬁ x.

28209

Form 301-Ef - Application For Withholding E-File Tax Participation