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FAQ Articles

Are winnings from gambling in North Dakota subject to your state's income tax if I am from another state or a foreign country?

Yes. If you are a resident of another state (and not a nonresident alien temporarily present in the United States), and you are required to file a federal individual income tax for the tax year, you would have a requirement to file a North Dakota individual income tax return to report the gambling winnings from North Dakota sources. If you are a resident of Minnesota or Montana, gambling income from North Dakota sources is not eligible for exemption from North Dakota income tax under the income tax reciprocity agreements with those states.

If you are from a foreign country, such as Canada, and are a nonresident alien of the United States, you must file a North Dakota individual income tax return to report the gambling winnings from North Dakota sources. Whether you have to pay any North Dakota income tax on the gambling winnings will depend on the amount of those winnings and allowable deductions. For details on how to complete and file a North Dakota return, obtain our income tax guideline: Income Taxation of Nonresident Aliens.

Except for North Dakota lottery winnings, North Dakota income tax is not required by law to be withheld from gambling winnings in North Dakota. This differs from the treatment under federal income tax law where gambling establishments are required to withhold federal income tax from certain types of gambling winnings. The absence of North Dakota income tax withholding is sometimes the reason some nonresidents have thought that gambling winnings are not subject to North Dakota income tax.

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

Are winnings from gambling in North Dakota subject to your state's income tax if I am from another state or a foreign country?

Yes. If you are a resident of another state (and not a nonresident alien temporarily present in the United States), and you are required to file a federal individual income tax for the tax year, you would have a requirement to file a North Dakota individual income tax return to report the gambling winnings from North Dakota sources. If you are a resident of Minnesota or Montana, gambling income from North Dakota sources is not eligible for exemption from North Dakota income tax under the income tax reciprocity agreements with those states.

If you are from a foreign country, such as Canada, and are a nonresident alien of the United States, you must file a North Dakota individual income tax return to report the gambling winnings from North Dakota sources. Whether you have to pay any North Dakota income tax on the gambling winnings will depend on the amount of those winnings and allowable deductions. For details on how to complete and file a North Dakota return, obtain our income tax guideline: Income Taxation of Nonresident Aliens.

Except for North Dakota lottery winnings, North Dakota income tax is not required by law to be withheld from gambling winnings in North Dakota. This differs from the treatment under federal income tax law where gambling establishments are required to withhold federal income tax from certain types of gambling winnings. The absence of North Dakota income tax withholding is sometimes the reason some nonresidents have thought that gambling winnings are not subject to North Dakota income tax.

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