I received a notice from the Internal Revenue Service that informed me of a change that was made to my federal return. Am I required to amend my North Dakota income tax return?
YES. Any time a change is made to your federal return, you are required to amend your North Dakota state income tax return. If you have not filed federal Form 1040X, you must attach a copy of the notice you received from the Internal Revenue Service detailing the changes made to your federal return.
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