Live in Montana, work in North Dakota
Reciprocity agreement: you pay income tax only to your home state. Give your employer the work state's exemption form so it withholds for your home state instead.
State income tax: $4,289 a year
Living in Montana and working in North Dakota, you'd pay about $4,289 in state income tax on $100,000 of wages.
Reciprocity agreement: you pay income tax only to your home state. Give your employer the work state's exemption form so it withholds for your home state instead.
State tax at different salaries
| Wages | To ND | To MT | Total | If you worked in MT |
|---|---|---|---|---|
| $50,000 | $0 | $1,593 | $1,593 | $1,593 |
| $75,000 | $0 | $2,877 | $2,877 | $2,877 |
| $100,000 | $0 | $4,289 | $4,289 | $4,289 |
| $150,000 | $0 | $7,114 | $7,114 | $7,114 |
| $250,000 | $0 | $12,764 | $12,764 | $12,764 |
Single filer, all wages earned in North Dakota, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Reciprocity: MT residents working in ND exempt from ND tax on wages; file Form NDW-R annually.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay North Dakota income tax if I live in Montana?
No. Under the reciprocity agreement you pay only Montana. MT residents working in ND exempt from ND tax on wages; file Form NDW-R annually.
Do I have to file taxes in both Montana and North Dakota?
Usually you file only one state return (a resident return in Montana), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. Under the reciprocity agreement only Montana taxes your wages: about $4,289 on $100,000.
Related
- Live in North Dakota, work in Montana
- Moving from Montana to North Dakota
- Moving from North Dakota to Montana
- Live in Montana, work in Idaho
- Live in Montana, work in South Dakota
- Live in Montana, work in Wyoming
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.