Live in North Dakota, work in Montana
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: $691 a year
Living in North Dakota and working in Montana, you'd pay about $691 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 MT | To ND | Total | If you worked in ND |
|---|---|---|---|---|
| $50,000 | $0 | $0 | $0 | $0 |
| $75,000 | $0 | $203 | $203 | $203 |
| $100,000 | $0 | $691 | $691 | $691 |
| $150,000 | $0 | $1,666 | $1,666 | $1,666 |
| $250,000 | $0 | $3,616 | $3,616 | $3,616 |
Single filer, all wages earned in Montana, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Reciprocity: ND residents working in MT exempt from MT tax on wages; file Form NR-2 (Montana Employee's Certificate of Nonresidence).
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay Montana income tax if I live in North Dakota?
No. Under the reciprocity agreement you pay only North Dakota. ND residents working in MT exempt from MT tax on wages; file Form NR-2 (Montana Employee's Certificate of Nonresidence).
Do I have to file taxes in both North Dakota and Montana?
Usually you file only one state return (a resident return in North Dakota), 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 North Dakota taxes your wages: about $691 on $100,000.
Related
- Live in Montana, work in North Dakota
- Moving from North Dakota to Montana
- Moving from Montana to North Dakota
- Live in North Dakota, work in Minnesota
- Live in North Dakota, work in South Dakota
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.