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FAQ Articles

I am a resident of North Dakota, and I have income other than wages from sources in Minnesota. Is income other than wages eligible for exemption from Minnesota income tax under the North Dakota-Minnesota income tax reciprocity agreement?


The following types of income that a North Dakota resident receives from sources in Minnesota are not eligible for exemption under the reciprocity agreement: (1) Income from tangible property, such as rents, royalties, and gains from its sales or exchange; (2) Income from gambling activity; (3) Income from a subchapter S corporation, other than wages; (4) Income from a business that is derived from the sale of goods; and, (5) Income from a business that provides personal or professional services where the sale of goods or the services of employees is more than incidental to the production of the income. For more information on situations involving income from a business conducted in Minnesota, contact the Minnesota Department of Revenue by calling 1.651.296.3781, or go to their website at www.taxes.state.mn.us.

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 North Dakota, and I have income other than wages from sources in Minnesota. Is income other than wages eligible for exemption from Minnesota income tax under the North Dakota-Minnesota income tax reciprocity agreement?


The following types of income that a North Dakota resident receives from sources in Minnesota are not eligible for exemption under the reciprocity agreement: (1) Income from tangible property, such as rents, royalties, and gains from its sales or exchange; (2) Income from gambling activity; (3) Income from a subchapter S corporation, other than wages; (4) Income from a business that is derived from the sale of goods; and, (5) Income from a business that provides personal or professional services where the sale of goods or the services of employees is more than incidental to the production of the income. For more information on situations involving income from a business conducted in Minnesota, contact the Minnesota Department of Revenue by calling 1.651.296.3781, or go to their website at www.taxes.state.mn.us.

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