State income taxes in N.D.?

**CondoCruiser** · 04.24.2012

Originally Posted by MNdriver

depends on if there is reciprocity with the other state or not.

If they are, you will have to file both a ND return to get it all back PLUS a homestate return to actually pay what you should have been getting held out for.

Interstate truckers have their own exception. This isn't the same as someone living near a state line and crossing each day to work in the other state. You can't be double taxed.

States that don't have state income taxes pay higher sales taxes to make up the difference.

Even when I worked LTL I lived in IL, my terminal was in WI and I worked the docks in IN. They withheld IL because I worked in 2 states. Had I just worked in WI, then they would withhold WI.

Someone that works in like a factory or such across state line, then what you say is true.

**MNdriver** · 04.24.2012

from NoDak Dept of revenue
http://www.nd.gov/tax/genpubs/nd-tax...iew-slides.pdf

Income exempted from state income tax because
of federal law
– Nonresidents only
¾ Wages of interstate commerce company employees
(provided they “ride the system,” e.g., an interstate truck
driver)

http://www.nd.gov/tax/indwithhold/pu...e/gl-28221.pdf

Originally Posted by EXEMPTIONS

All wages that are subject to federal income tax withholding are subject to North Dakota income tax withholding,
except:
• Wages paid to a nonresident of North Dakota for performing regularly assigned duties in more than one state for
an interstate motor, rail, air, or water carrier company, as provided for under federal interstate commerce law.
• Wages paid to an eligible resident of Minnesota or Montana for services performed in North Dakota (see
“Reciprocity” below for more information). N.D.C.C. § 57-38-59.1
• Wages paid to a Native American Indian for services performed on an Indian reservation, provided the person (1)
is an enrolled member of a federally-recognized Indian tribe, (2) lives on any reservation, and (3) performs the
services for which the wages are paid on any reservation.
• Wages paid by a farmer or rancher to an employee solely for agricultural labor. N.D.C.C. § 57-38-60(10)
• Wages paid to an eligible spouse of a U.S. armed forces servicemember for services performed by the spouse in
North Dakota (see “Spouse of U.S. Armed Forces Servicemember” below for more information).
Reciprocity. Income tax reciprocity agreements between North Dakota and the states of Minnesota and Montana
provide that wages paid to residents of Minnesota and Montana for services performed in North Dakota are
exempt from North Dakota income tax withholding, provided the employee completes and gives a Form NDWR, Reciprocity exemption from withholding for qualifying Minnesota and Montana residents working in North
Dakota, to the employer. (Note: Under the agreement with Minnesota, the employee must return to his or her home
in Minnesota at least once every month to qualify for the exemption.) The employee must renew the exemption
from withholding at the beginning of each year by completing and giving a new Form NDW-R to the employer on
or before February

**CondoCruiser** · 04.24.2012

It even says it on yours...

All wages that are subject to federal income tax withholding are subject to North Dakota income tax withholding
except:
• Wages paid to a nonresident of North Dakota for performing regularly assigned duties in more than one state for
an interstate motor, rail, air, or water carrier company, as provided for under federal interstate commerce law