Documents to submit if electronically filed state return is rejected and can't be retransmitted electronically

If the state return is rejected and can't be retransmitted electronically, submit the following documents to the ND Office of State Tax Commissioner with the paper copy of Form 40 or Form 60.
  • Copy of the signed federal Form 8879-S, or 8879-C.
  • Form 40 or 60, and any supporting North Dakota forms and schedules. On the taxpayer’s signature line of Form 40 or 60, write, "See attached Form 8879."
  • The federal return and any supporting federal forms and schedules.
  • Copy of all Forms 1099 and Schedules K-1 that indicate North Dakota withholding.
  • Any other documentation needed to support the state return.
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