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The North Dakota Department of Revenue announced that due to legislation enacted in 2021, the following changes apply to the electronic withholding tax payment and filing instructions for wages starting in 2022.

• Electronic filing and tax payments are required if the total amount of withholding in the previous year was $1,000 or more.
• To electronically file returns, taxpayers can use ND TAP.
• If a business does not have an ND TAP account, see the Instructions to Sign-Up for ND TAP.
• A business can register for ACH credit authorization by completing Form 301-EF, ACH Credit Authorization. Instructions for initiating an ACH credit payment are available here.
• Electronic filing of all information returns (Forms W-2, 1099, and 1042S) and annual returns (Form 307 and Form RWT-941) is required for forms due on after January 1, 2023.
• See the Form W-2 e-file instructions here.
• See the Form 1099 e-file instructions here.
• The threshold for the annual filing status increases from $500 to $1,000. For business that are eligible:
• The Department will automatically change employers' filing status to annual and notify them by letter on or before February 28, 2022
• If employers wish to continue filing their returns and remitting the tax due on a quarterly basis, they may continue to do so

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