28 March 2019 North Dakota reduces threshold for required electronic filing of Form W-2 Recently enacted HB 1112 reduces the threshold for mandatory electronic filing of Forms W-2 with the North Dakota State Tax Commission from 250 or more forms to 10 or more forms, effective with tax year 2019, due January 31, 2020. The bill also codifies the requirement that payroll service providers filing on behalf of client employers file all returns electronically, regardless of the number of returns to be filed. For more information on the filing of Forms W-2 with the agency, see the Tax Commission's website. See also the agency's Publication Income Tax Withholding Guideline for electronic filing instructions. See also EY Payroll Newsflash 2019-0198.
Document ID: 2019-0635 | |||||||
