Do I qualify for North Dakota's Reciprocity Agreement?
If you're a Montana resident, you automatically qualify for the reciprocity agreement.
In order to qualify for reciprocity, you must meet the following conditions:
- You must be a resident of Minnesota and maintain a permanent home in Minnesota.
- You must return 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.