Do I qualify for North Dakota's Reciprocity Agreement?

Montana Residents
If you were a full-year Montana resident, you automatically qualify for the reciprocity agreement.

Minnesota Residents
In order to qualify for reciprocity, you must meet the following conditions:

• Your only gross income from North Dakota sources was compensation for personal or professional services.
• You returned to your home in Minnesota at least once each month during the time you work in North Dakota.

If you are eligible for reciprocity, your wages earned in North Dakota will not be taxable by North Dakota.