North Dakota Residents
If you are a resident of North Dakota, wages you receive for work performed in Montana are not taxable by Montana.
If you received wages covered by reciprocity, and your employer withheld Montana income tax from them, you must file a Montana individual income tax return at the end of the tax year to obtain a refund of the amount withheld.
If this applies to you and you do not have any other gross income from Montana sources, complete Form 2 as follows:
If your wages are covered by reciprocity and you do not want your employer to withhold Montana income tax from them, you must complete Form MT-R and give it to your employer. Ask your employer for this form or you can obtain it at revenue.mt.gov.