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:
- Complete the applicable items at the top of Form 2, page 1 (through line 5c), as instructed.
- Mark the box for “North Dakota Reciprocity” at the top of Form 2, page 1.
- Leave the dependents section and lines 6a through 38 and 39 through 54 blank. Enter the federal adjusted gross income shown on your federal Form 1040, 1040A or 1040EZ on line 38a.
- Fill in the amount of the Montana income tax withheld on lines 55, 63, 65, 72 and 74.
- File Form 2 with a copy of your federal return and Form(s) W-2 showing Montana income tax withholding.
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.