ND HB1082

Creates requirement for any person filing an information return and any passthrough entity with 10 or more partners, shareholders, members, or owners to file electronically using electronic data interchange or other electronic media as determined by the tax commissioner.

Amends employer withholding return requirements to mandate electronic filing and payment for employers with $1,000 or more in annual wage withholding obligations, with waiver option available upon showing of good cause.

Requires payroll service providers to file withholding returns and pay taxes electronically when authorized to do so on behalf of employers.

Changes threshold for mandatory electronic filing of information returns from "ten or more" to "an" information return under specified code sections.

Effective for taxable years beginning after December 31, 2021.