The North Dakota Office of the State Tax Commissioner recently issued an important notice regarding a law change affecting the electronic filing requirement for information returns. Per North Dakota House Bill 1112, the previous electronic filing threshold of 250 or more forms is being replaced with a requirement for all employers with 10 or more employees to file electronically. This requirement begins with those returns which are due on January 31, 2020 and will continue thereafter.
To review the notice from North Dakota in its entirety, please click here.
