I am a Minnesota resident. Is my income eligible for exemption from North Dakota income tax under the North DakotaMinnesota income tax reciprocity agreement?
Compensation that a Minnesota resident receives for personal or professional services performed in North Dakota is exempt from North Dakota income tax under the reciprocity agreement if the individual maintains a permanent home in Minnesota to which the individual returns at least once each month while performing the services in North Dakota. Compensation for personal or professional services includes wages, salaries, tips, and commissions that an employee receives from an employer and, in limited cases, distributions from a partnership. The following types of income that a Minnesota resident receives from sources in North Dakota 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 tha
Related Questions
- I am a Montana resident. Is income other than wages eligible for exemption from North Dakota income tax under the North DakotaMontana income tax reciprocity agreement?
- I am a North Dakota resident. Is income other than wages eligible for exemption from Montana income tax under the North DakotaMontana income tax reciprocity agreement?
- I am a Minnesota resident. Is my income eligible for exemption from North Dakota income tax under the North DakotaMinnesota income tax reciprocity agreement?
