ELECTRONIC
FILING (MEF)
PROCEDURES &
SPECIFICATIONS
Photo credit:
ND Tourism
2022 Tax Year
2023 Processing Year
Electronic Filing Unit
Last Revised: September 2022
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ELECTRONIC
FILING (MEF)
PROCEDURES &
SPECIFICATIONS
Photo credit:
ND Tourism
2022 Tax Year
2023 Processing Year
Electronic Filing Unit
Last Revised: September 2022
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North Dakota Office of State Tax Commissioner
Electronic Filing (MeF) Procedures and Specifications
Tax Year 2022 – Processing Year 2023 September 2022
Table of Contents
Introduction .................................................................. 1
Purpose ........................................................................ 1
ATS Testing................................................................... 1
New for Tax Year 2022 ................................................... 2
MeF Supported Forms ..................................................... 3
Forms Not Supported Through MeF ................................... 5
PDF Attachments ........................................................... 5
Acceptance and Participation ........................................... 6
Developer’s Responsibilities ............................................. 6
Software Acceptance, Testing, and Approval ...................... 6
Acknowledgement System ............................................... 7
Signature Requirements .................................................. 7
ERO Retention Documents ............................................... 7
Submitting a Rejected MeF Return on Paper ....................... 8
Refund Options .............................................................. 8
Payment Options ........................................................... 9
Contact Information ...................................................... 10
Other Websites ............................................................. 10
MeF Reject Codes and Messages ......................... Appendix A
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North Dakota Office of State Tax Commissioner
Electronic Filing (MeF) Procedures and Specifications
Tax Year 2022 – Processing Year 2023 September 2022
Introduction
The North Dakota Office of State Tax Commissioner partners with the Internal Revenue
Service to accept electronic returns via the Modernized E-File (MeF) system. North Dakota
accepts individual, fiduciary, partnership, subchapter S corporation, and C corporation
returns. The transmission method is a web service using Simple Object Access Protocol
(SOAP) with attachments messaging. The return data is formatted using Extensible
Markup Language (XML). Authorized Electronic Return Originators (EROs) can submit
returns to the IRS MeF system for federal and state return processing. State returns
should be transmitted as a “linked” submission (also referred to as a Fed/State return and
the preferred method), but “unlinked” submissions (also referred to as a State Only
return) are also accepted. Each return must be in a separate submission, but multiple
submissions may be contained in a single payload. Software developers must test their
software and receive approval from the North Dakota Office of State Tax Commissioner
prior to submitting live returns.
Purpose
This manual provides general information for software developers, transmitters, and tax
practitioners about North Dakota’s Modernized Electronic Filing Program and is a
supplement to the materials available on our website and in the state exchange system
(Kiteworks).
All participants in the North Dakota Federal/State e-file program are our partners,
including:
Software Developers – A firm, organization, or individual who creates tax
preparation and transmission software for formatting returns according to North
Dakota’s electronic specifications. A software developer must test their
communication/transmission protocol and test transmissions of all returns and
schedules supported by their software that they intend to file.
Electronic Return Originators (ERO) – A firm, organization, or individual who
prepares or collects tax returns for electronic transmission. An ERO may be either a
tax professional who prepares returns for their clients or someone who creates
electronic returns from already prepared returns.
Transmitters – A firm, organization, or individual who uses approved software to
electronically transmit completed returns directly to the IRS. An ERO may also be a
Transmitter or an ERO may have an arrangement with a third-party Transmitter to
use their computer services.
For Tax Period January 1, 2022 through December 31, 2022
Acceptance testing begins the same day as the IRS.
Prior to submitting test returns, developers must submit a letter of intent, which is only
available via the state exchange system (Kiteworks).
Software developers must first complete Internal Revenue Service testing before
obtaining a final approval with North Dakota. The start-up date for the IRS Acceptance
Testing may change.
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North Dakota Office of State Tax Commissioner
Electronic Filing (MeF) Procedures and Specifications
Tax Year 2022 – Processing Year 2023 September 2022
Transmitters must be accepted by the Internal Revenue Service prior to sending data and
testing the North Dakota acknowledgments.
Electronic Return Originators are not required to perform state acceptance testing.
North Dakota opens the gateway for production returns the same day as the IRS.
Perfection periods for all MeF returns is 5 calendar days. See IRS MeF website for more
details: www.irs.gov/Tax-Professionals/e-File-Providers-&-
Partners/Modernized-e-File-Program-Information
New for Tax Year 2022
Beginning Tax Year 2022, passthrough entities (fiduciaries, partnerships, and
S corporations) with 10 or more owners are required to file income tax returns, and pay
tax, electronically.
Starting for TY2022, individual income tax returns can be electronically filed for
nonresident aliens who file using federal Form 1040-NR. Previously, rule FND1-000
rejected electronic returns with federal Form 1040-NR. Since nonresident aliens are
nonresidents of North Dakota, FND1-000 is being updated to only reject these returns if
Schedule ND-1NR is not included.
Recent updates have been made to the following business rules which will impact returns
filed for TY2022: FND1-000, R0000-001, FND1-014, FND1-015, and F40-007. The
previously active rules are being deactivated: FSCHK-011, FSCK-012, FSCHK-013, F38TC-
001, F38TC-002, and F38TC-003. Please see the attached Appendix A for the current list
of active MeF business rules.
The North Dakota Tax Relief Credit remains in place for TY2022. The credit amount of
$700 for Married Filing Joint returns, and $350 for all other filing statuses, is available for
all Full-Year North Dakota residents. Please note, the $350 credit calculation includes
situations where one spouse on a MFJ return is a full-year North Dakota resident, and the
other spouse is not. Software developers are encouraged to implement diagnostics to
properly calculate the credit based on the filing status of the taxpayers.
Our offices have seen a recent increase in the number of returns claiming the Military
Retirement Pay Exclusion (ND-1, Line 14), where the e-file submission contains no
10990-R information. No business reject rules are currently being implemented in relation
to this issue, but we ask that software developers make use of alerts and limit override
capabilities related to the Military Retirement Pay Exclusion. If claiming the exclusion, the
information of a related 1099-R should be included with the return.
There has been a recent uptick in filers trying to claim Schedule ND-1PSC (Nonprofit
Private School) and Schedule ND-1QEC (Qualified Endowment Fund) Tax Credits, that are
unable to because the forms are not supported by software. While not required for
approval, we encourage developers to consider beginning support for these forms.
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North Dakota Office of State Tax Commissioner
Electronic Filing (MeF) Procedures and Specifications
Tax Year 2022 – Processing Year 2023 September 2022
Privacy Act Notification
This statement has been added to all forms requiring the taxpayer to disclose their SSN or
FEIN when submitting forms to our department. This statement should be presented in
some format to your customers so they are aware of the requirement. We are unable to
efficiently process returns/payments with a SSN of ***-**-**** and in some cases, may
have to send them back to the taxpayer if we cannot determine how to process the form.
In compliance with the Privacy Act of 1974, disclosure of a social security number or
Federal Employer Identification Number (FEIN) on this form is required under N.D.C.C.
§ 57-01-15 and 57-38-56, and will be used for tax reporting, identification, and
administration of North Dakota tax laws. Disclosure is mandatory. Failure to provide the
social security number or FEIN may delay or prevent the processing of this form.
MeF Supported Forms
The following forms and schedules are supported by the North Dakota MeF program. All
state adjustments and tax credits not requiring a separate state schedule can be e-filed.
Not all schedules are required to be supported. (* Designates a required form/schedule)
Individual Income Tax (ND-1)
*Form ND-1 Individual Income Tax Return
Schedule ND-1CR Credit for Income Tax Paid to Another State
Schedule ND-1FA 3-Year Averaging Method for Elected Farm Income
Schedule ND-1NR Non-resident and Par-year Resident Schedule
Schedule ND-1SA Statutory Adjustments
Schedule ND-1TC Tax Credits
Schedule ND-1PSC Nonprofit Private School Tax Credits For Individuals
Schedule ME Credit For Wages Paid to Mobilized Employee
Schedule ND-1CS Calculation of Tax on Proceeds from Sale of Income Tax Credit
Schedule ND-1FC Family Member Care Credit
Schedule ND-1PG Planned Gift Tax Credit
Schedule ND-1QEC Qualified Endowment Fund Tax Credit
*Schedule ND-1UT Underpayment of Estimated Income Tax
*Schedule ND K-1 Received Share of North Dakota Withholding from a Pass-Through Entity
Capital Gain Exclusion
Worksheet Optional worksheet which applies to Form ND-1, line 8
Marriage Penalty Credit
Worksheet Optional worksheet which applies to Form ND-1, line 22
Schedule of Renaissance Zone Income Exemption and Tax
Schedule RZ Credit
Tax Paid to Other States TSOP schema info in IndividualReturnND1.xsd
*StateIndividual\IRSForms IRSW2.xsd, IRS1099R.xsd, State1099Misc.xsd
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North Dakota Office of State Tax Commissioner
Electronic Filing (MeF) Procedures and Specifications
Tax Year 2022 – Processing Year 2023 September 2022
MeF Supported Forms – Continued
Corporation Income Tax (Form 40)
*Form 40 Corporate Income Tax Return
*Schedule SA Statutory Adjustments
Apportionment Factor for Corporations Not Filing a
*Schedule FACT Consolidated State Return
Schedule WE Water’s Edge Method Income Schedule
*Schedule TC Tax Credits
Schedule WW Combined Report Method Income Schedule
Computation of Tax Due for Corporations Included in a North
*Schedule CR (Parts 1-3) Dakota Consolidated Return
*Form 40-UT Underpayment of Estimated Income Tax
Schedule of Renaissance Zone Income Exemption and Tax
Schedule RZ Credit
*StateBusiness\IRSForms State1099Misc.xsd
S Corporation Income Tax (Form 60)
*Form 60 S Corporation Income Tax Return
*Schedule FACT Calculation of North Dakota Apportionment Factor
Schedule BG Tax on Excess Passive Income and Built-In Gains
Total North Dakota Adjustments, Credits, and Other Items
*Schedule K Distributable to Shareholders
*Schedule KS Shareholder Information
Shareholder’s Share of North Dakota Income (Loss),
*Schedule K-1 (Form 60) Deductions, Adjustments, Credits, and Other Items
Schedule of Renaissance Zone Income Exemption and Tax
Schedule RZ Credit
*StateBusiness\IRSForms State1099Misc.xsd
*Schedule ND K-1 Received Received from passthrough entity (SchNDK1Received.xsd)
Partnership Income Tax (Form 58)
*Form 58 Partnership Income Tax Return
*Schedule FACT Calculation of North Dakota Apportionment Factor
Total North Dakota Adjustments, Credits, and Other Items
*Schedule K Distributable to Partners
*Schedule KP Partner Information
Partner’s Share of North Dakota Income (Loss), Deductions,
*Schedule K-1 (Form 58) Adjustments,Credits, and Other Items
Schedule of Renaissance Zone Income Exemption and Tax
Schedule RZ Credit
*StateBusiness\IRSForms State1099Misc.xsd
*Schedule ND K-1 Received Received from passthrough entity (SchNDK1Received.xsd)
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North Dakota Office of State Tax Commissioner
Electronic Filing (MeF) Procedures and Specifications
Tax Year 2022 – Processing Year 2023 September 2022
MeF Supported Forms – Continued
Fiduciary Income Tax (Form 38)
*Form 38 Fiduciary Income Tax Return
*Tax Compensation Schedule Tax on Fiduciary’s Table Income
*Schedule BI Beneficiary Information
Schedule CR Credit for Income Tax Paid to Another State
Schedule 38-TC Tax Credits
Calculation of Interest on Underpayment or Late Payment of
*Schedule 38-UT Estimated Tax for Estates and Trusts
Beneficiary’s Share of North Dakota Income (Loss),
*Schedule K-1 (Form 38) Deductions, Adjustments, Credits, and Other Items
Schedule of Renaissance Zone Income Exemption and Tax
Schedule RZ Credit
StateEstateTrust\IRSForms IRSW2.xsd, State1099Misc.xsd
*Schedule ND K-1 Received Received from passthrough entity (SchNDK1Received.xsd)
Forms Not Supported Through MeF
Due to the very limited use of the forms listed below, schemas have not been developed
to support them in the MeF program. Taxpayers may still take the credits associated with
these schedules, and attach a PDF of the schedule to the submission. To avoid delays in
processing returns, these forms should be included when the return is submitted. If we do
not have the required documentation, we may disallow the credit, or send a request for
additional information.
Corporation, S-Corporation, Partnership, Fiduciary
Schedule ME
Schedule QEC
PDF Attachments
North Dakota MeF infrastructure provides the ability for the taxpayer or tax preparer to
include a PDF attachment with the e-filed return. This functionality should be used to
provide supporting documentation for amounts claimed on the return for which there is no
place to enter the data. For TY2022, all professional software products must provide the
ability to attach PDFs. Suggested uses for PDF attachments:
Attaching forms or schedules not supported by MeF.
Other states’ tax returns to support the credit for tax paid to another state.
Military Title 10 orders to support the National Guard/Reserve member income
exclusion.
Documentation to support any other addition, deduction, or tax credit claimed on the
form.
*Note: North Dakota does not require any attachments for electronic returns, attaching
supporting documentation as noted in the instructions will avoid delays in processing the
return and reduce the chance of our office having to request additional information from
the taxpayer.
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North Dakota Office of State Tax Commissioner
Electronic Filing (MeF) Procedures and Specifications
Tax Year 2022 – Processing Year 2023 September 2022
Acceptance and Participation
North Dakota only accepts electronic returns from IRS approved software developers. To
participate in North Dakota’s MeF program, software developers must:
Register with our office, prior to submitting test files. In accordance with the FTA
security summit rules, the letter of intent needed to register is only available in the
state exchange system (Kiteworks).
Submit your letter of intent to our office using one of the two methods below:
1. Email to taxme@nd.gov
2. Fax to 701-328-0352
Developer’s Responsibilities
Developed software must:
Adhere to all federal and state procedures, requirements, and specifications listed in
the letter of intent.
Pass all relevant tests prescribed by the North Dakota Office of State Tax
Commissioner. This includes supporting all required forms, schedules, and
functionality (ex. binary attachments)
Be developed in accordance with statutory requirements and return preparation
instructions obtained from the North Dakota Office of State Tax Commissioner.
Provide accurate North Dakota tax returns in the correct electronic format.
Support the substitute form (printable version) for all supported schemas.
Provide schema validation, verification, and error detection to prevent transmission
of incomplete or invalid return data.
Clearly state which forms/schedules and filing scenarios are supported.
Have the ability to be update their software as needed throughout the filing season
for issues that may not be evident during testing. Customer should receive
notification in a timely manner to mitigate any outstanding issues.
Validate the submission prior to submitting it. North Dakota should not be seeing
schema rejection errors in production.
Software Acceptance, Testing, and Approval
North Dakota follows the same dates and deadlines as the IRS for testing purposes.
Test scenarios, xml schemas, and all other relevant documentation are available on
our website.
Email taxmef@nd.gov when sending test returns. Include your company name,
software product name, NACTP software ID, ETIN and the Submission IDs associated
with the test returns. For tracking purposes, the company/software name and the tax
type being tested, should be listed in the “subject” line of the e-mail.
The state manifest must include the following information:
GovernmentCode = NDST
SubmissionType = FormND1 or Form60 or Form58 or Form40 or Form38
SubmissionCategory = IND or PART or CORP or ESTRST
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North Dakota Office of State Tax Commissioner
Electronic Filing (MeF) Procedures and Specifications
Tax Year 2022 – Processing Year 2023 September 2022
Please use your 4-digit NACTP Vendor ID in the Software ID field on the state return.
This allows us to easily identify the software used to prepare and submit the return.
We will reject the returns if a number other than your NACTP vendor ID is used. If
you are not registered with NACTP, please use this link to complete the process:
www.nactp.org
Send data elements only if they contain values, unless the fields are required.
We will generate acknowledgements on all test returns. However, an “accepted” ACK
does not mean we have approved your software for release. You must receive a
software approval e-mail from the Office of State Tax Commissioner prior to
releasing your software.
Software vendors can self-test their software be sending additional returns through
the system. Unless we receive an email with the required elements as noted above,
we will not review these returns.
Acknowledgement System
The North Dakota Office of State Tax Commissioner will generate an
acknowledgement of acceptance or rejection for all returns received. The
acknowledgement record is created using standards agreed upon by the IRS, state
agencies, transmitters, and software developers.
Allow two days to receive the acknowledgment from North Dakota.
North Dakota will reject returns missing required schedules or having mismatched
data.
Appendix A contains a complete list of business rules and associated reject codes.
Returns may be corrected and re-transmitted as long as the MeF and the software
product being used supports the missing schedule or form.
Per the IRS perfection period – Returns which have been rejected have a 5-day
period, 10 days for business returns, to be corrected and resubmitted, and still be
considered timely. For extensions, there is a 5-day perfection period for all tax types.
Signature Requirements
The IRS obtains the taxpayer’s signature by requiring the taxpayer to select a PIN
(Federal Form 8879). North Dakota recognizes the federal PIN as the signature for the
North Dakota return. If the return must be submitted as an unlinked (state only) return, a
self-selected PIN may be used.
ERO Retention Documents
When an ERO files an electronic return, (in addition to attaching any necessary PDFs to
the return) the ERO must also retain the following documents as they may apply to the
return:
State copies of Forms W-2, W-2G, 1099, and ND Schedule K-1s – anything with state
income tax withholding identified.
Copy of the other state’s return for a credit claimed on Schedule ND-1CR.
Copy of the supporting statements identifying interest from U.S. obligations.
Copy of RRB-1099 or RRB-1099R.
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North Dakota Office of State Tax Commissioner
Electronic Filing (MeF) Procedures and Specifications
Tax Year 2022 – Processing Year 2023 September 2022
Copy of the statement supporting the new or expanding business income exemption.
National Guard/Reserve member’s mobilization orders.
Copy of the credit certificate from ND Housing Finance Agency.
Copy of the supporting statement for the human organ donor expense deduction.
Copy of the Ag Commodity or Seed Capital Investment reporting form.
Copy of the biodiesel fuel supplier/seller statement.
Copy of the statement from the entity when claiming a gain or loss from an
S corporation that elected to be taxed as a C corporation for North Dakota income
tax purposes.
Copy of the local property tax clearance.
Copy of letter, cancelled checks or other documents to support nonprofit private
school tax credit on Schedule ND-1PSC.
Other forms, schedules, or statements to explain information stated.
Submitting a Rejected MeF Return on Paper
If the state return is rejected and cannot be retransmitted electronically, the following
documents should be submitted to our office:
Copy of the signed Federal Form 8879, 8879-F, 8879-PE, 8879-S, or 8879-C.
Form ND-1, 38, 58, 60, or 40 and any supporting North Dakota forms and schedules.
On the taxpayer’s signature line of Form ND-1, 38, 58, 60, or 40, please write, “See
attached Form 8879.”
The federal return and any supporting federal forms and schedules.
Copy of all Forms W-2, W-2G, 1099, and Schedule K-1s that indicate North Dakota
withholding.
Form ND-1PRV if the return has a balance due.
Any other documentation needed to support the state return.
Refund Options
Taxpayers have four options when their North Dakota return shows an overpayment of
taxes. They may elect to have their overpayment:
1. Direct deposited to their financial institution account (the preferred method);
2. Sent as a paper check;
3. Applied as an estimated payment to next year’s tax liability;
4. Donated to the Watchable Wildlife Fund, Trees for ND Program Trust Fund and/or
Veteran’s Postwar Fund.
We do not provide time frames as to how long it will take to process returns. If our
department encounters any errors or requires additional inspection when processing the
tax return, the refund will be delayed.
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North Dakota Office of State Tax Commissioner
Electronic Filing (MeF) Procedures and Specifications
Tax Year 2022 – Processing Year 2023 September 2022
A refund may also be delayed, or denied, if the taxpayer owes past due North Dakota
taxes, fines, or debts to other state agencies (i.e. child support, student loans, etc.). The
Office of State Tax Commissioner is required by law to offset the income tax refund to any
of these debts. In these cases, a letter will be mailed to the taxpayer letting them know
why their refund was offset.
Taxpayers can check the status of their refund at www.tax.nd.gov/refund. Appropriate
messaging will be provided if there is a delay due to error, offset or if additional
information was requested.
Payment Options
Taxpayers have various options to remit their balance due. They may elect to:
1. Make an electronic payment directly from their checking or savings account (aka
Direct Debit or ACH Debit). There is no fee for this payment option, when
submitting the banking information with the MeF return. This is also the method for
submitting estimated payments. These options are not allowed for paper returns.
2. Visit our Taxpayer Access Point at www.tax.nd.gov/payment to set up a
payment. Electronic check payments can be made for free, or debit/credit card
payments can be made through FIS Corporation for a fee. This application also
includes options for paying other taxes which are not part of MeF.
3. Mail in a check or money order with the appropriate payment voucher: Individual –
Form ND-1V, Partnership – Form 58-EPV, S Corporation – Form 60-EPV, Fiduciary –
Form 38-EPV, Corporation – Form 40-EPV.
4. Corporation, S Corporations, Fiduciaries and Partnerships have an additional option
to remit payment using ACH Credit. Information for ACH credit procedures can be
found on our website at Essential information must be provided with each ACH
Credit payment in an addenda record using the banking standard TXP format to
ensure funds are applied correctly to the taxpayer’s account. The TXP file
layouts/addend records are available on our website at
www.tax.nd.gov/sites/www/files/documents/forms/misc-forms/ach-
credit.
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North Dakota Office of State Tax Commissioner
Electronic Filing (MeF) Procedures and Specifications
Tax Year 2022 – Processing Year 2023 September 2022
Contact Information
Contact Information
Subject Contact Person Phone Fax Email
General Questions taxmef@nd.gov
ATS Testing &
701-328-2049
Registration Cindy Roehrich 701-328-0352 taxmef@nd.gov
Individual Income Tax
Questions Donna Kohler 701-328-3102 701-328-0352 taxmef@nd.gov
Business Income Tax
Questions Kris Snow 701-328-3430 701-328-0352 taxmef@nd.gov
Technical Questions Christi Tweeten 701-328-3348 701-328-0352 taxmef@nd.gov
Other Websites
Other Websites
Subject Website
North Dakota MeF tax.nd.gov/mef
North Dakota Software Developer (2D/forms) tax.nd.gov/developer
North Dakota Office of State Tax Commissioner tax.nd.gov
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| Severity Reject Reject Reject Reject Reject Alert Reject Reject Reject Reject Reject Reject Severity Reject Reject Reject Reject Reject Error Category Incorrect Data Missing Data Incorrect Data Incorrect Data Incorrect Data Missing Data Incorrect Data Missing Data Incorrect Data Error Category Missing Data Data Mismatch Missing Data Data Mismatch APPENDIX A - TY2022 MeF Business Rules Rule Text Schema validation error. The electronic return does not match the format defined by North Dakota. Duplicate return. North Dakota has already received and accepted a return for the same filing period. For IIT, PRT, SCO, and FID - this will only apply on non Amended Returns An unauthorized software vendor was used to submit the state return. Please contact your software provider. We are unable to process your electronic return payment due to an invalid routing number. Please verify you have entered the correct bank routing number and bank account number prior to resubmitting the return. Tax Period Begin and End Dates are required. We are unable to process your direct deposit request with the information you provided on your return. A paper check will be issued to the address provided on the return. We are unable to process one or more of your electronic estimated payments due to an invalid routing number. Please verify you have entered the correct bank routing number and bank account number prior to resubmitting the return. The requested date of one or more of your electronic payments is outside of the valid date range. Please verify you have entered the correct dates for your return payment and, if applicable, any estimated payments prior to resubmitting the return. The Employer's State ID Number (Box 15), State Wages (Box 16), and State Income Tax (Box 17) are required on Form W-2 and Form W-2G. North Dakota only accepts returns for the current year and the previous two tax years. All other returns must be filed on paper. The Payer's Federal ID Number is required on all Form 1099s. W-2 or 1099 exists and the Payer's Federal ID or Employer State ID contains all 9's or all 0's. Rule Text Schedule ND-1NR is required when filing Form 1040-NR. When the filing status is married filing jointly, the spouse's first and last name are required. The filing status (single, married filing jointly, etc) must be the same on both the state and federal returns. The Spouse SSN or ITIN is required when the filing status is married filing jointly. SSNs or ITINs must be the same on both the state and federal returns. Line # Line # Line A Line A Applies to all MeF filings Rule Number X0000-005 R0000-001 R0000-002 R0000-003 R0000-004 R0000-005 R0000-006 R0000-007 R0000-008 R0000-009 R0000-010 R0000-011 Individual Income Tax Rule Number FND1-000 FND1-001 FND1-002 FND1-003 FND1-004 |
| Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Data Mismatch Data Mismatch Data Mismatch Missing Form Missing Form Missing Form Incorrect Data Incorrect Data Incorrect Data Data Mismatch Missing Form Data Mismatch Missing Form Data Mismatch Data Mismatch Missing Data Missing Data Federal adjusted gross income on Form ND-1, line 1a must equal federal adjusted gross income on the federal return. Federal taxable income on Form ND-1, line 1b must equal federal taxable income on the federal return, when the amount on the federal return is greater than $0. Total subtractions from Schedule ND-1SA must equal Form ND-1, line 16. Schedule ND-1SA is required when Form ND-1, line 16 is greater than $0. When the state tax computation on Form ND-1, line 20 does not equal the tax computed per the North Dakota tax tables or rate schedule for the filing status claimed, either Schedule ND-1NR or Schedule ND-1FA is required. The sum of total credit(s) claimed on Schedule(s) ND-1CR must equal Form ND-1, line 21. If a credit is Data Mismatch being claimed for more than one state, a Schedule ND-1CR is required to be completed for each state. Schedule ND-1CR is required when Form ND-1, line 21 is greater than $0. If a credit is being claimed for more than one state, a Schedule ND-1CR is required to be completed for each state. To be eligible for the marriage penalty credit, your filing status must be married filing jointly. To be eligible for the marriage penalty credit, your North Dakota taxable income on Form ND-1, line 18 must be greater than $69,812. The marriage penalty credit for married filing jointly filers cannot exceed $208. The total credit amount claimed on Schedule ND-1TC must equal Form ND-1, line 23. Schedule ND-1TC is required when Form ND-1, line 23 is greater than $0. Total North Dakota withholding on Form ND-1, line 26 must equal the sum of North Dakota withholding from all Forms W-2s, 1099s, and North Dakota Schedule K-1s submitted with the return. Withholding statements (Forms W-2s, 1099s, and North Dakota Schedule K-1s) are required when Form ND-1, line 26 (state withholding) is greater than $0. The tax credit is limited to $700 for married filing joint returns, or $350 for other filing statuses. The credit is allowed for full-year North Dakota residents only, and cannot be claimed by non-residents or part-year residents of North Dakota. The tax relief credit on Form ND-1, Line 20 not allowed for reciprocity returns. Full-year nonresidents must provide the name of the other state in which they reside. Part-year residents must provide the name of the other state in which they resided. Line 1a Line 1b Line 16 Line 16 Line 20 Line 21 Line 21 Line 22 Line 22 Line 22 Line 23 Line 23 Line 26 Line 26 Line 20 Line 20 Header Header FND1-006 FND1-007 FND1-008 FND1-009 FND1-010 FND1-011 FND1-012 FND1-013 FND1-014 FND1-015 FND1-016 FND1-017 FND1-018 FND1-019 FND1-020 FND1-021 FND1NR-001 FND1NR-002 |
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Severity Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject
Error Category Missing Data Data Mismatch Missing Form Data Mismatch Data Mismatch Data Mismatch Data Mismatch Missing Form Data Mismatch Data Mismatch Data Mismatch Data Mismatch
Rule Text Part-year residents must provide the dates during which they resided in North Dakota. If Schedule ND-1NR is used to calculate the tax, Schedule ND-1NR, line 23 must equal Form ND-1, line Data Mismatch 20. The total credit claimed on Schedule RZ must equal Schedule ND-1TC, line 2. Schedule RZ is required when Schedule ND-1TC, line 2 is greater than $0. The maximum credit for contributions made directly to qualified primary schools is $2,500 The maximum credit for contributions made directly to qualified high schools is $2,500 The maximum credit for contributions made directly to qualified colleges is $2,500 The total RZ exemption claimed on Schedule RZ must equal Schedule ND-1SA, line 1. Schedule RZ is required when Schedule ND-1SA, line 1 is greater than $0. If Schedule ND-1CR is used and you are a full year resident (if married filing jointly, both you and your Data Mismatch spouse must be full year residents), the sum of the credit(s) calculated on Schedule(s) ND-1CR, Line 7 must equal Form ND-1, line 21. If Schedule ND-1CR is used and you are a part-year resident (or if married filing jointly, your spouse is a part-year resident), the sum of the credit(s) calculated on Schedule(s) ND-1CR, Line 11 must equal Form ND-1, line 21. If Schedule ND-1FA is used to calculate the tax and you are a full year resident (if married filing jointly, both you and your spouse must be full year residents), the tax calculated on Schedule ND-1FA, line 23 must equal Form ND-1, line 20. If Schedule ND-1FA is used to calculate the tax and you are required to use Schedule ND-1NR, the tax calculated on Schedule ND-1FA, line 23 must equal Schedule ND-1NR, line 23. When the total interest on Schedule ND-1UT is greater than zero, it must equal Form ND-1, line 37.
Line # Header Line 21 Line 2 Line 2 Line 18 Line 19 Line 20 Line 1 Line 1 Line 7 Line 11 Line 23 Line 23 Line 39
Individual Income Tax (cont.) Rule Number FND1NR-003 FND1NR-004 FND1TC-001 FND1TC-002 FND1TC-003 FND1TC-003 FND1TC-003 FND1SA-001 FND1SA-002 FND1CR-001 FND1CR-002 FND1FA-001 FND1FA-002 FND1UT-001
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Severity Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject
Error Category Data Mismatch Data Mismatch Data Mismatch Data Mismatch Missing Form Missing Form Data Mismatch Missing Form Data Mismatch Missing Form Data Mismatch Missing Form Data Mismatch Data Mismatch Data Mismatch
Rule Text The FEIN (Federal Tax ID) on the state return must match the FEIN on the federal return. Income tax withheld on Form 58, line 1 must equal the sum of all North Dakota withholding provided on line 3 of the Schedule(s) KP. Composite income tax on Form 58, line 2 must equal the sum of all composite tax provided on line 4 of the Schedule(s) KP. Total North Dakota withholding on Form 58, line 4 must equal the sum of North Dakota withholding from all 1099-MISC and North Dakota Schedule K-1s submitted with the return. Withholding statements (1099-MISC, North Dakota Schedule K-1) are required when Form 58, line 4 is greater than $0. Schedule RZ is required when Schedule K, line 4 is greater than $0. The RZ exemption claimed on Schedule K, line 4 must equal Schedule RZ, line 1c, part 7. Schedule RZ is required when Schedule K, line 7a is greater than $0. The RZ credit claimed on Schedule K, line 7a must equal Schedule RZ, line 4, part 7. Schedule RZ is required when Schedule K, line 7b is greater than $0. The RZ credit claimed on Schedule K, line 7b must equal Schedule RZ, line 5, part 7. Schedule RZ is required when Schedule K, line 7c is greater than $0. The RZ Credit claimed on Schedule K, line 7c must equal Schedule RZ, line 6, part 7. The sum of withholding claimed on Line 40 for all North Dakota Schedules K-1 must equal the sum of Line 3 on the Schedule(s) KP. The sum of composite income tax claimed on Line 41 for all North Dakota Schedules K-1 must equal the sum of Line 4 on the Schedule(s) KP.
Line # Line C Line 1 Line 2 Line 4 Line 4 Line 4a Line 4a Line 7a Line 7a Line 7b Line 7b Line 7c Line 7c Line 3 Line 4
Partnership Income Tax Rule Number F58-001 F58-002 F58-003 F58-004 F58-005 FSCHK-001 FSCHK-002 FSCHK-003 FSCHK-004 FSCHK-005 FSCHK-006 FSCHK-007 FSCHK-008 FSCHKP-001 FSCHKP-002
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Severity Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject
Error Category Data Mismatch Data Mismatch Data Mismatch Data Mismatch Data Mismatch Missing Form Missing Form Data Mismatch Missing Form Data Mismatch Missing Form Data Mismatch Missing Form Data Mismatch Data Mismatch Data Mismatch
Rule Text The FEIN (Federal Tax ID) on the state return must match the FEIN on the federal return. The tax on excess net passive income and built-in gains must equal Schedule BG, line 8. Income tax withheld on Form 60, line 2 must equal the sum of all North Dakota withholding provided on Line 3 of the Schedule(s) KS. Composite income tax on Form 60, line 3 must equal the sum of all composite tax provided on Line 4 on Schedule(s) KS. Total North Dakota withholding on Form 60, line 5 must equal the sum of North Dakota withholding from all 1099-MISC and North Dakota Schedule K-1s submitted with the return. Withholding statements (1099-MISC, North Dakota Schedule K-1) are required when Form 60, line 5 is greater than $0. Schedule RZ is required when Schedule K, line 2 is greater than $0. The RZ exemption claimed on Schedule K, line 2 must equal Schedule RZ, line 1c, part 7. Schedule RZ is required when Schedule K, line 4a is greater than $0. The RZ credit claimed on Schedule K, line 4a must equal Schedule RZ, line 4, part 7. Schedule RZ is required when Schedule K, line 4b is greater than $0. The RZ credit claimed on Schedule K, line 4b must equal Schedule RZ, line 5, part 7. Schedule RZ is required when Schedule K, line 4c is greater than $0. The RZ credit claimed on Schedule K, line 4c must equal Schedule RZ, line 6, part 7. The sum of withholding claimed on Line 35 for all North Dakota Schedules K-1 must equal the sum of Line 3 on Schedule(s) KS. The sum of composite income tax claimed on Line 36 for all North Dakota Schedules K-1 must equal the sum of Line 4 on Schedule(s) KS.
Line # Line C Line 1 Line 2 Line 3 Line 5 Line 5 Line 2a Line 2a Line 4a Line 4a Line 4b Line 4b Line 4c Line 4c Line 3 Line 4
S-Corporation Income Tax Rule Number F60-001 F60-002 F60-003 F60-004 F60-005 F60-006 FSCHK-001 FSCHK-002 FSCHK-003 FSCHK-004 FSCHK-005 FSCHK-006 FSCHK-007 FSCHK-008 FSCHKS-001 FSCHKS-002
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Severity Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject
Error Category Missing Form Data Mismatch Data Mismatch Data Mismatch Data Mismatch Missing Form Data Mismatch Data Mismatch Missing Form Data Mismatch Data Mismatch Missing Form Data Mismatch Missing Form Missing Form
Rule Text For filing methods b1 and c1, Schedule CR must be completed. For filing methods c and c1, income must equal Schedule WE, line 2. For filing methods b and b1, income must equal Schedule WW, line 5. Total additions on Form 40, line 2 must equal Schedule SA, line 7. Total subtractions on Form 40, line 3 must equal Schedule SA, line 16. For filing methods a, b, and c, if the apportionment factor does not equal 1.000000 or 0, Schedule FACT must be completed. For filing methods a, b, and c, if the apportionment factor does not equal 1.000000 or 0, Line 5 must equal Schedule FACT, line 14 or line 16. For filing methods b1 and c1, Line 5 must equal Schedule CR, part II, line 14a or 16a. If the Renaissance Zone Income Exemption is claimed, Schedule RZ must be completed. For filing methods b1 and c1, the net income tax liability must equal Schedule CR, Part 1, line 20a. Total North Dakota withholding on Form 40, line 22 must equal the sum of North Dakota withholding from all Forms 1099-MISC submitted with the return. Withholding statements (Forms 1099-MISC) are required when Form 40, line 22 is greater than $0. For filing methods b1 and c1, the aggregate of all columns line 14 or 16 (SFW) must equal the total factor on lines 14a or 16a (SFW). If this corporation files its federal income tax return as a member of a consolidated group, the FEIN of Missing Data this group is required. Schedule RZ is required when Schedule TC, line 9 is greater than $0. Schedule RZ is required when Schedule CR, part III, line 9 is greater than $0.
Line # Line 1 Line 1 Line 1 Line 2 Line 3 Line 5 Line 5 Line 5 Line 10 Line 20 Line 22 Line 22 Lines 14a, 16a Question 7 Line 9 Line 9
Corporate Income Tax Rule Number F40-001 F40-002 F40-003 F40-004 F40-005 F40-006 F40-007 F40-008 F40-009 F40-010 F40-011 F40-012 F40-013 FSCHSA-001 FSCHTC-001 FSCHCRIII-001
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Severity Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject Reject
Error Category Data Mismatch Data Mismatch Data Mismatch Missing Form Data Mismatch Data Mismatch Data Mismatch Missing Form Data Mismatch Missing Form Data Mismatch Data Mismatch
Rule Text The FEIN (Federal Tax ID) on the state return must match the FEIN on the federal return. Tax on fiduciary's North Dakota taxable income must equal the amount on the Tax Computation Schedule, Part 1, line 8. The sum of the total credit(s) claimed on Schedule(s) CR must equal Form 38, line 2. If a credit is being claimed for more than one state, a Schedule CR is required to be completed for each state. Schedule CR is required when Form 38, line 2 is greater than $0. If a credit is being claimed for more than one state, a Schedule CR is required to be completed for each state. Income tax withheld on Form 38, line 5 must equal the sum of all North Dakota withholding provided on Line 3 of the Schedule(s) BI. Composite income tax on Form 38, line 6 must equal the sum of all composite tax provided on Line 4 on Schedule(s) BI. Total North Dakota withholding on Form 38, line 8 must equal the sum of North Dakota withholding from all Forms W-2, W-2G, 1099G, 1099R, 1099-MISC, 1099-INT, 1099-DIV, 1099-OID, 1099-B, 1099- NEC and North Dakota Schedule K-1s submitted with the return. Withholding statements (Forms W-2, W-2G, 1099G, 1099R, 1099-MISC, 1099-INT, 1099-DIV, 1099- OID, 1099-B, 1099-NEC, or North Dakota Schedule K-1s) are required when Form 38, line 8 (state withholding) is greater than $0. The total credit amount claimed on Schedule 38-TC must equal Form 38, line 3. Schedule 38-TC is required when Form 38, line 3 is greater than $0. The sum of withholding claimed on Line 34 for all North Dakota Schedules K-1 must equal the sum of Line 3 on Schedule(s) BI. The sum of composite income tax claimed on Line 35 for all North Dakota Schedules K-1 must equal the sum of Line 4 on Schedule(s) BI.
Line # Line C Line 1 Line 2 Line 2 Line 5 Line 6 Line 8 Line 8 Line 3 Line 3 Line 3 Line 4
Fiduciary Income Tax Rule Number F38-001 F38-002 F38-003 F38-004 F38-005 F38-006 F38-007 F38-008 F38-009 F38-010 FSCHBI-001 FSCHBI-002
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