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February 2, 2022

North Dakota law changes electronic withholding tax payment and filing changes starting in 2022

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.
  • 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


Contact Information
For additional information concerning this Alert, please contact:
Workforce Tax Services - Employment Tax Advisory Services
   • Kristie Lowery (
   • Kenneth Hausser (
   • Debera Salam (


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