How to File a North Dakota Tax Amendment


amend North Dakota taxes
North Dakota
"Peace Garden State"

If you need to change or amend an accepted North Dakota State Income Tax Return for the current or previous Tax Year, you need to complete Form ND-1. Form ND-1 is the Form used for the Tax Amendment. You can prepare a 2018 North Dakota Tax Amendment on eFile.com, however you cannot submit it electronically. In comparison, the IRS requires a different Form - Form 1040X - to amend an IRS return (do not use Form 1040 for an IRS Amendment). 

The IRS might send you a notification to change an error on your Return, or you might have discovered an error. If you or the IRS amended or changed one of your IRS Tax Return(s), the IRS will report this to the North Dakota Tax Agency, thus you should file a North Dakota Amendment within one year.

Function
Description
Prepare only a ND State Return
with a State Only Code: FreeFed19
File a 2018 North Dakota Tax Amendment
You cannot eFile a ND Tax Amendment anywhere, except mail it in. However, you can prepare it here on eFile.com.
Option 1: Sign into your eFile.com account, modify your Return and download/print ND Form ND-1 under My Account. Fill in the "Amended return: Federal NOL" circle on the upper right corner of the form to indicate that it's a tax amendment. 
Option 2: If you don't have an eFile.com account follow the step by step instruction on how to prepare a tax return/amendment.
Option 3: If you want to do the math on your own paper return then complete, sign ND Form ND-1 - Print, Mail the Form to ND Office of Commission:
State Tax Commissioner
PO Box 5621
Bismarck, ND 58506-5621
ND Tax Amendment Form ND-1
This Form can be used to file a: Tax Return, Tax Amendment, Change of Address.  Fill in the "Amended return: Federal NOL" circle on the upper right corner of the form to indicate that it's a tax amendment. 
Step 1: Download, Complete Form ND-1 for the appropriate Tax Year below.
Step 2: Sign, Mail Form ND-1 to the address listed above
Tax Year 2018 only: Prepare online on eFile.com until Oct. 15, 2019. When done Print, Sign and Mail in - not eFile - Your Tax Amendment, Address Change, etc.
After Oct. 15 Prepare, Print, Sign and Mail-In - see address above - your Tax Year 2018 - Form ND-1
How to correct a rejected Tax Return
If your ND Tax Return was rejected by the ND Tax Agency - not eFile.com - instructions on how to correct a rejected North Dakota Tax Return.
For all Tax Years prior to 2018: Prepare, Print, Sign and Mail-In - see address above - your Tax Amendment as soon as possible. Complete Form ND-1 for the Appropriate Tax Year. You will also file an IRS Tax Amendment Form 1040X.
Check Your ND Tax Amendment Status
1. Call the North Dakota Office of Commission at 701-328-1247.
2. Contact the ND Office of Commission
New Jersey Refund Deadlines
A. Three years from the due date of the original tax year return, including valid filing extensions.
B. One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in North Dakota tax attributable to the federal change or correction.
C. Two years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
D. Two years from the filing of an amended North Dakota return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return.
Additional North Dakota Tax Income Taxes Deadlines
North Dakota Income Tax Penalties
Find out how North Dakota Late Filing and Late Payment Penalties are calculated.
For IRS Tax and Late Filing Penalties we have an easy to use tool: The PENALTYucator.
File an IRS Tax Amendment by Tax Year
Instructions on how to prepare an IRS Tax Amendment on eFile.com, however the IRS does not accept Tax Amendments electronically.