North Dakota recently released the 2021 version of it’s Income Tax Withholding Guideline, the employer’s guide to withholding for the state. Few changes were made this year, most of which revolve around the addition of federal Form 1099-NEC. These are detailed below:
• Under reportable payments, 1099-NEC reportable payments have been differentiated from 1099-MISC reportable payments
• For the Combined Federal/State Program, a note has been added that the 1099-NEC cannot be filed through the program at this time
• Other minor formatting and grammatical changes were made throughout the document
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