Form 301-Ef - Application For Withholding E-File Tax Participation (Page 2 of 9) in pdf

Income Tax Withholding E-File

Page 2

To apply for electronic ﬁ ling, you must also complete and sign Form 301-EF. If you want to submit both forms at

the same time, just enter your federal ID number in the state ID ﬁ eld.

I use a payroll service to ﬁ le my state income tax withholding. Can my payroll service

participate in electronic ﬁ ling?

Yes. A section on the 301-EF application accommodates payroll services. It is important to identify the Payroll

Service who handles the ﬁ ling of your state income tax withholding returns so we can discuss with them any

problems with the tax ﬁ lings made on your behalf. Also, if the bank account used for electronic funds transfer

belongs to the Payroll Service, an authorized ofﬁ cer or individual of the Payroll Service must also sign the

Form 301-EF.

If the Payroll Service completes the form for you, you must also sign the form to authorize participation in our

Withholding E-File program. Or, if there is a Form 500 on ﬁ le with our ofﬁ ce authorizing the Payroll Service to act

as your agent, the Payroll Service does not need your signature.

Helpful hints for registration:

• The E-File contact person should be the person who will actually initiate the electronic ﬁ ling of your state

income tax withholding. Be sure to include a phone number.

• If you are a Payroll Service completing the application on behalf of a taxpayer, be sure to have the taxpayer sign

and date the application, unless there is a Form 500 on ﬁ le with our ofﬁ ce designating you as their agent.

• If you are a Payroll Service and the bank account belongs to the Payroll Service, you must sign the application in

Section 2.

• Mail or fax the original signed application to the address noted at the bottom of the application, or fax number

701-328-0146.

Will I still get a paper return once I register for E-File?

No. When we notify you that you are registered to begin e-ﬁ ling, you will no longer receive an income tax

withholding return. Before the due date, we will send you a reminder notice, either by E-mail, if you have provided

an e-mail address, or via U.S. mail. These reminder notices can serve as your taxpayer’s copy to record the e-ﬁ ling

of your return. However, if you fail to receive the reminder notice, you are still required to e-ﬁ le your state income

tax withholding by initiating the ACH credit from your bank by the due date, even if you owe no tax, to avoid a

delinquency notice.

CHANGES TO ACCOUNT

What if I want to stop ﬁ ling my state income tax withholding returns electronically and go

back to a paper return?

We hope you will never want to return to ﬁ ling paper returns, but if you ﬁ nd that the ACH credit payment method

does not meet your business needs, you need to notify us in writing that you wish to terminate your electronic ﬁ ling

option at least 30 days prior to when the termination is to take effect. We will acknowledge your request, and begin

sending you paper tax returns again.

What if I quit or change my Payroll Service?

You must complete a new Form 301-EF advising us of the change. This is very important if the bank account used

to make your tax payments is the Payroll Service’s account. We need to update our records so future electronic

ﬁ lings are accepted.

Form 301-Ef - Application For Withholding E-File Tax Participation Page 2