Minnesota / North Dakota tax reciprocity
Each pair below is taxed by the RESIDENCE state, not the work state — the work state agrees not to withhold. Figures are illustrative, on a $75,000 salary.
Who taxes you, and what to file
The certificate goes to your employer in the state you work in. Figures are state income tax on $75,000, single, no dependents.
| Work in | Live in | Certificate to file | Tax under reciprocity | If the work state taxed you |
|---|---|---|---|---|
| Minnesota | North Dakota | MWR | $182 | $3,577 |
| North Dakota | Minnesota | NDW-R | $3,577 | $182 |
The last column is hypothetical — what the work state would take with no agreement in place. It is not a second bill.
Conditions you have to meet
This calculator cannot check these. The figures above assume they are met.
- Work in Minnesota, live in North Dakota
- The employee must return to their permanent residence at least ONCE A MONTH. Form MWR is explicit: answering no to this question disqualifies the exemption.
- Work in North Dakota, live in Minnesota
- A MINNESOTA resident must return to their permanent Minnesota residence at least once a month. This condition applies to Minnesota residents only.
Sources
- Minnesota: Minnesota Dept. of Revenue — Reciprocity, Employee Withholding (Withholding Fact Sheet 20) — https://www.revenue.state.mn.us/reciprocity-employee-withholding
- North Dakota: North Dakota Office of State Tax Commissioner — Income Tax Withholding & Information Returns Guideline (published 2026-04-10), citing N.D.C.C. § 57-38-59.1 — https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/it-withhold/income-tax-withholding-information-returns-guideline.pdf
Run your own Minnesota / North Dakota numbers
Opens on work in Minnesota, live in North Dakota. Change the salary, either state, or filing status below.
Minnesota / North Dakota: common questions
Does Minnesota tax North Dakota residents who work there?
No. Minnesota does not withhold its state income tax from a North Dakota resident's wages under the reciprocity relationship in effect for 2026 — that income is taxed by North Dakota instead. File MWR with your Minnesota employer to stop the withholding. Source: Minnesota Dept. of Revenue — Reciprocity, Employee Withholding (Withholding Fact Sheet 20).
Does North Dakota tax Minnesota residents who work there?
No. North Dakota does not withhold its state income tax from a Minnesota resident's wages under the reciprocity relationship in effect for 2026 — that income is taxed by Minnesota instead. File NDW-R with your North Dakota employer to stop the withholding. Source: North Dakota Office of State Tax Commissioner — Income Tax Withholding & Information Returns Guideline (published 2026-04-10), citing N.D.C.C. § 57-38-59.1.
Are there conditions I have to meet to qualify?
Yes — and this calculator cannot check them for you, so confirm each one applies before relying on the figures above. Working in Minnesota while living in North Dakota: The employee must return to their permanent residence at least ONCE A MONTH. Form MWR is explicit: answering no to this question disqualifies the exemption. Working in North Dakota while living in Minnesota: A MINNESOTA resident must return to their permanent Minnesota residence at least once a month. This condition applies to Minnesota residents only.
Does reciprocity cover self-employment or 1099 income?
No. Reciprocity covers employee compensation only, and the scope is set by each state's own materials rather than by a common rule — covers personal service income only — wages, salaries, tips, commissions and bonuses. Self-employment income, rental income, gambling winnings and pass-through income are outside it, and may still require a nonresident return in the work state.
Other pairs involving these states
See all 32 state reciprocity pairs →