Payroll Tax Reporting and Information Returns in North Dakota

Statements to Employees. Federal Form W-2 by January 31.

Information Returns. Federal Form 1099 for each individual who is paid $600 or more during the year when a federal form is required or state income tax is withheld; due February 28. Information returns are deemed filed if a report has been filed on magnetic tape with the IRS. Persons who receive IRS permission to file on magnetic tape must notify the North Dakota Tax Commissioner, by letter, within 30 days of obtaining such permission.