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federal identification number, whichever applies, and the amount of the distributive share of each partner. 3. All information returns required under subsection 1 must be made on the basis of a calendar year for payments made during the calendar year and must be filed with the tax commissioner on or before the due date for filing similar returns with the internal revenue service. All partnership returns required under subsection 2 must be made on or before the fifteenth day of the fourth month following the close of the fiscal year of the partnership required to make the return, or if the return is made on the basis of a calendar year, then the return must be made on or before the fifteenth day of April in the year following the calendar year for which such return is made. 4. Each information return required under subsection 1 must be deemed to be filed with the tax commissioner if the person required to make the return files with the tax commissioner a copy of the information return along with a copy of the transmittal form required to be filed with the internal revenue service. Each partnership return required under subsection 2 must be signed and must contain or be verified by a written declaration that it is made under the penalties of perjury. 5. Each information return required under subsection 1 must be deemed to be filed with the tax commissioner if the person required to make the return has filed an information report on magnetic tape with the United States internal revenue service. All such persons who have received permission from the United States internal revenue service to file on magnetic tape must notify the tax commissioner, by letter, within thirty days of obtaining such permission. This subsection is conditioned on the existence of an agreement between the state of North Dakota and the United States internal revenue service to participate in combined federal-state information reporting. 6. In case of failure to file an information at the source return as required by subsection 1 by the date prescribed in subsection 3, and after thirty days' notice to file is given by the tax commissioner, the tax commissioner may assess a penalty of ten dollars for each failure to file, not to exceed two thousand dollars. In case of failure to file a partnership return as required by subsection 2 on the date prescribed in subsection 3, and after thirty days' notice to file is given by the tax commissioner, the tax commissioner may assess a penalty of five hundred dollars for each failure to file. Information at the source. (Effective for taxable years beginning after December 31, 2021) Information as to income must be furnished at the source in the manner following: 1. Except for employers subject to sections 57-38-59 through 57-38-61, every person, a resident of, or having ownership of property with a situs in, or carrying on a trade or business in, this state, including officers and employees of this state or of any political subdivision within this state, making payment of rents, compensation for personal or professional services performed in this state, or other fixed or determinable annual or periodical gains, profits, and income during the calendar year to any taxpayer shall make a complete return thereof to the tax commissioner, in the form and manner prescribed by the tax commissioner. This subsection applies only if an information return for the same item is also required to be filed for federal income tax purposes. Except for those payments from which state income tax was withheld, interest, dividend, pension, and annuity payments are excluded from the reporting requirements of this subsection; provided, if any person has withheld state income tax from an interest, dividend, pension, or annuity payment, that person must be deemed to be an employer for purposes of sections 57-38-59 through 57-38-61 and shall comply with the requirements of those sections. For purposes of this subsection, the tax commissioner is authorized to prescribe rules to specifically exclude items that are otherwise required to be reported under this subsection from the reporting requirements of this subsection if, in the tax commissioner's judgment, the reporting of the items does not contribute to the effective administration of the state's income tax laws. 2. Every partnership carrying on a trade or business in this state shall make a return, stating specifically the items of its gross income and the deductions allowed by this chapter, and shall include in the return the name, address, social security number or Page No. 53