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FAQ Articles

I am a resident of Minnesota but worked in North Dakota. Do I have to pay North Dakota income tax on my wages for working in North Dakota?

The wages you received for working in North Dakota are subject to North Dakota income tax unless they are exempted under the income tax reciprocity agreement between North Dakota and Minnesota.

Compensation that a Minnesota resident receives for personal or professional services performed in North Dakota is exempt from North Dakota income tax under the reciprocity agreement if the individual maintains a permanent home in Minnesota to which the individual returns at least once each month while performing the services in North Dakota.  "Compensation for personal or professional services" includes wages, salaries, tips and commissions that an employee receives from an employer and, in limited cases, distributions from a partnership.

If you are eligible for reciprocity under the North Dakota-Minnesota income tax reciprocity agreement, but your employer withheld North Dakota income tax from the wages you earned in North Dakota, you will need to file a North Dakota individual income tax return to claim a refund of that withholding. For forms or assistance with your claim, contact the North Dakota Office of State Tax Commissioner by calling 701.328.1247, or go to our website. If you continue to work in North Dakota and remain eligible for reciprocity, you can stop the withholding of North Dakota income tax from your wages earned in North Dakota by completing Form NDW-R and giving it to your employer.

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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FAQ Articles

I am a resident of Minnesota but worked in North Dakota. Do I have to pay North Dakota income tax on my wages for working in North Dakota?

The wages you received for working in North Dakota are subject to North Dakota income tax unless they are exempted under the income tax reciprocity agreement between North Dakota and Minnesota.

Compensation that a Minnesota resident receives for personal or professional services performed in North Dakota is exempt from North Dakota income tax under the reciprocity agreement if the individual maintains a permanent home in Minnesota to which the individual returns at least once each month while performing the services in North Dakota.  "Compensation for personal or professional services" includes wages, salaries, tips and commissions that an employee receives from an employer and, in limited cases, distributions from a partnership.

If you are eligible for reciprocity under the North Dakota-Minnesota income tax reciprocity agreement, but your employer withheld North Dakota income tax from the wages you earned in North Dakota, you will need to file a North Dakota individual income tax return to claim a refund of that withholding. For forms or assistance with your claim, contact the North Dakota Office of State Tax Commissioner by calling 701.328.1247, or go to our website. If you continue to work in North Dakota and remain eligible for reciprocity, you can stop the withholding of North Dakota income tax from your wages earned in North Dakota by completing Form NDW-R and giving it to your employer.

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