NORTH DAKOTA October 2022
| NORTH DAKOTA October 2022 |
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Summary:
The North Dakota Office of State Tax Commissioner will accept substitute or reproduced tax forms.
Prior to filing substitute or reproduced forms, vendors must obtain approval from our office. Substitute
forms include any form submitted to the department other than the official form. Reproduced forms are
direct copies of official department forms. Both substitute and reproduced forms must look like and be
able to be processed in the same manner as the official department form. The North Dakota Office of
State Tax Commissioner will not accept unapproved forms from the taxpayer/practitioner.
Unless otherwise stated, the term “form” as used in these guidelines includes tax returns, schedules,
statements, declarations, and remittance vouchers. The term “vendor” refers to payroll and tax
processing software developers, electronic filing processors, computer tax processors, commercial
printers, tax form publishers, or any other individual or business that plans to market, distribute, or file
substitute or reproduced forms in any manner.
Approval Process:
Any vendor that designs or markets substitute/reproduced forms must first get departmental approval.
Tax year specific forms must be reviewed and approved annually. Vendors are expected to maintain
current versions of all other department forms that they reproduce. Revision dates must be present on all
forms and must use the specified barcode.
It is preferred that forms be submitted for approval prior to distribution to customers. If a form is
included in a release of a product without being approved by the department, the form must clearly state
it has not been approved for filing and should not be filed as a substitute for the official department
form. The department reserves the right to reject any form that has not been approved or does not follow
the guidelines specified in this document. Filers of unapproved forms may also be subject to penalties
and interest.
Notification of approval will usually be sent within 10 business days. This may be extended during peak
processing times. If the form is not approved, you will be notified of the changes needed and
resubmission may be required. When resubmitting a form, be sure to mark it as such, as it may be given
a higher priority than first-time submissions whenever possible.
Submission Requirements:
The preferred method is a single .PDF with fully filled data fields so the layout and formatting can be
approved. All required fields must be present when submitting a form for approval. An acceptable
alternative to sending a .PDF is mailing a paper copy to the address listed below. If barcodes do not read
properly from the PDF, a paper copy of the form may be requested by the department. There is no
requirement to send in blank copies for approval. The form should be generated from the product that
will produce the output to ensure the proper form is approved.
For those forms designed on the 6x10 grid, all variable fields must be in the proper position before
approval will be given. If an exact image of the form that will be printed from the software cannot be
generated electronically, we request that paper test forms are submitted. Please be sure to turn off all
scaling when printing the form so it matches the specifications. Instructions are not shown on gridded
forms but will sometimes be included or posted separately on our website. Use 12-point font whenever
possible to allow our OCR engines to work efficiently.
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The department does not review or approve the logic of specific software programs, confirm any of the
calculations provided by the form, or check spelling of the text. The accuracy of the output from the
software is the sole responsibility of the vendor.
Specific Guidelines and Requirements:
Paper Requirements:
• White paper is required, using at least 20 lb. or higher for all forms.
• Size of substitute form must match size of official form. All forms listed in this document are 8
½” x 11” (letter-size) portrait style documents. All payment vouchers are the bottom third of a
letter-size document.
Printing Requirements:
• Layouts of substitute forms must match the official form or template provided. It must include
all of the same data, allow for same amounts of space, and fields should be in the same order.
For those designed on a grid, the placement of fields must match exactly.
• User input fields are shown in red on gridded forms.
• Graphics that are on the official form are not required, but the form name should be prominent
on the top of the form.
• Specific fonts are not required, as long as the data is printed in 12-point font.
• Forms may be printed back to back.
• Black ink must be used unless otherwise noted.
• Logo is not required on substitute forms. If the logo is not used, “North Dakota” must precede
the text “Office of State Tax Commissioner” in the form title.
Formatting:
• Blank Fields – If a field is blank, leave it blank or enter a single 0. Do not type “ZERO” or
“NONE” in blank numeric fields.
• Currency fields – Right-justify values. Commas are preferred for larger amounts. Rounding to
nearest whole dollar is preferred. When rounding, no decimal should be present. No text is
allowed in these fields.
• Date Fields – Use the format of MM/DD/YYYY for all date fields.
• Text Fields – Use at least 12-point font wherever possible, specifically in the required fields.
This improves the readability during character recognition.
• Checkboxes – please fill in as much of the area as possible.
1-D Barcode Specifications:
• 2of5 Interleave preferred
• Barcode Dimensions – minimum ⅜” x 1 ¼”
For additional specifications, please refer to the standards on the NACTP website.
North Dakota Software Developer Web Site: https://www.tax.nd.gov/developer
Please send all form approvals and related questions to:
Lucas Asche
Director, Information Management & Technology
lwasche@nd.gov
(701) 328-3129
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Form #: Form Title: Barcode Value:
28745 2022 Form ND-EZ 1846207390
28702 2022 Form ND-1 (page 1) 7020388491
28702 2022 Form ND-1 (page 2) 3505388495
28707 2022 Form 38 3895468733
28714 2022 Form 40 1694350008
28715 2022 Form 40X 1407264240
28703 2022 Form 58 9225419697
28717 2022 Form 60 5988515854
21997 Form ST (7/16) 07162501
28229 Form 306 (8/18) 4091058085
28261 Form RWT-941 (7/18) 3843642820
21849 Form PPD (9/18) 4680515469
22042 Form F10 (9/19) 5004306536
28228 Form 307 (10/15) 10152301
22008 2022 Telecommunications Gross Receipts Tax 3079040711
28258 Form 500 (rev 4/20) 7508121936
28249 Request for Copies of Tax Returns (12/20) 2161068598
21945 One Time Remittance Form (1/18) 8978309105
59937 Application For Contractor’s Request for Clearance (6/11) 8143287182
28729 Form NDW-R (12/08) 12080701
61003 ID Theft Declaration (1/21) 0203027396
60488 Change of Address (Now online) https://apps.nd.gov/tax/tap/?link=ADNLCH
Vouchers used for submitting payment with paper returns
28756 2022 Form ND-1PRV 7576184569
28749 2022 Form 38-PV 5808524338
28752 2022 Form 40-PV 9593358721
28750 2022 Form 58-PV 1419591561
28751 2022 Form 60-PV 4701028271
28229 Form 306-PV (on bottom of Form 306) 028229
28261 Form RWT-941-PV (on bottom of Form RWT-941) 028261
21849 Form PPD-PV (on bottom of Form PPD) 021849
22042 Form F10 (on bottom of Form F10) 022042
Vouchers used for submitting payment for MeF returns
28729 2022 Form ND-1V 7396149818
28719 2022 Form 38-EPV 5664553497
28725 2022 Form 40-EPV 8097025180
28730 2022 Form 58-EPV 4325577856
28733 2022 Form 60-EPV 8936018588
Vouchers used for making estimated payments for the next tax year
28709 2023 Form ND-1ES 7212219161
28723 2023 Form 38-ES 7299573901
28716 2023 Form 40-ES 6702012930
28734 2023 Form 58-ES 4004455091
28737 2023 Form 60-ES 8136497075
Vouchers used for making extension payments for the current year
28713 2022 Form ND-1EXT 4749448123
28735 2022 Form 38-EXT 2900258893
28718 2022 Form 40-EXT 0595596896
28732 2022 Form 58-EXT 0423313107
28736 2022 Form 60-EXT 7142122380
*Note: All forms on the software developer pages already contain the proper barcodes if you are able to import the
PDF into your software.
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