Form 301-Ef - Application For Withholding E-File Tax Participation (Page 3 of 9) in pdf

Income Tax Withholding E-File

Page 3

Do I have to do anything if the business retains the same account numbers, but the

ownership or corporate ofﬁ cers have changed?

Yes. You have to complete an Application to Register for North Dakota Income Tax Withholding and Sales and Use

Tax Permit, each time there is a change in the corporate ofﬁ cers responsible for the state income tax withholding

returns.

INITIATING AN ACH CREDIT

How do I initiate an ACH credit?

Once we have notiﬁ ed you that you can begin ﬁ ling your income tax withholding return electronically, you initiate

the tax payment and addenda record through your bank. The TXP addenda record provides the return information

necessary to identify the payment and properly post it to your income tax withholding account. One transaction does

it all — ﬁ les your return and takes care of your tax payment.

You must provide your bank the ﬁ ling information required to complete the TXP addenda record. The record format

for the TXP addenda record is included in this handbook. [Note: If your business is equipped to prepare the

CCD+ detail entry record instead of the bank preparing it, be sure the Transaction Code ﬁ eld contains “22”.]

You will also be provided the TXP record format when instructed to initiate an ACH credit prenote. In order to

receive the state’s bank routing/transit and bank account numbers you must complete a Withholding Tax E-File

Participation application (Form 301-EF).

Is there a cost to initiate an ACH credit?

Yes. You must pay the fees charged by your bank for any setup costs and for each ACH credit transaction initiated.

What if I do not owe any tax for a speciﬁ c reporting period?

You are still required to send a “zero” ACH credit transaction with the TXP addenda record, which constitutes your

return.

DUE DATES

When must I send an ACH credit to be sure my e-ﬁ led return and payment are timely?

Your bank must initiate the ACH credit transaction on or before the due date for your payment to be considered

timely. We do not require the funds to in the State’s account on the due date, but you must contact your bank to

initiate the payment by the due date. A timely ﬁ led ACH credit will be based on the transaction date of the credit

from your bank. The due date remains the same as for paper returns, which falls on the last day of the month

following the end of the tax period. Due dates for each calendar quarter are:

Calendar Quarter

Due Date

January, February and March

April 30

April, May, and June

July 31

July, August, and September

October 31

October, November, and December

January 31

An annual ﬁ ling option is available to eligible employers which may be ﬁ led for the entire calendar year on or before

January 31 following the end of the calendar year. Contact the Ofﬁ ce of State Tax Commissioner for information on

the procedures that apply for annual ﬁ ling. Under certain circumstances, the Tax Commissioner may require monthly

ﬁ lings. Requests to ﬁ le monthly returns are subject to the Tax Commissioner’s approval.

Form 301-Ef - Application For Withholding E-File Tax Participation Page 3

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