Short answer. Minnesota has reciprocal agreements with Michigan and North Dakota. A resident of one of them who works here gives the employer Form MWR and pays income tax on covered wages at home.
Minnesota at a glance
- Income tax on wages
- Yes
- Agreements named
- Michigan and North Dakota
- What's covered
- Personal service income such as wages, bonuses, tips and commissions.
- Employee form
- Form MWR, Reciprocity Exemption/Affidavit of Residency
- Nonresidents
- Not confirmed
- Resident credit
- Not confirmed
- Convenience rule
- Not stated on the pages we read
- Agency
- Minnesota Department of Revenue
Minnesota's agreement partners
| Partner | Other side | Their form | Conditions | Check |
|---|---|---|---|---|
| Michigan | Names this state too | MI-W4 | None beyond the general ones | Live there, work here |
| North Dakota | Names this state too | NDW-R | None beyond the general ones | Live there, work here |
The form: MWR
Reciprocity Exemption/Affidavit of Residency. For Michigan and North Dakota residents who work in Minnesota. Employees who live in other states can't use it.
"For Michigan and North Dakota residents who work in Minnesota."
Conditions that apply to every partner
- The employee must return to their residence in the home state at least once a month. Form MWR is due to the employer by the later of February 28 or 30 days after starting work or changing residence.
In the official words
"Minnesota has income tax reciprocity agreements with Michigan and North Dakota."
Not confirmed on the pages we read: how nonresidents are withheld from, the resident credit for other states' tax, a convenience of the employer rule, a days-in-state threshold.
Official sources
- Minnesota Department of Revenue: Form MWR, Reciprocity Exemption/Affidavit of Residency for Tax Year 2026 (checked November 2026)
General information, not tax advice. Checked November 2026 against the official pages listed above. Agreements, forms and thresholds change, and your own facts (where you lived, where you worked each day, other income) decide the answer; check with a tax professional for your situation. MCC Solutions is not a CPA firm and is not affiliated with any tax agency.
Questions about Minnesota
Which states have a reciprocal agreement with Minnesota?
Michigan and North Dakota. Minnesota's page puts it this way: "Minnesota has income tax reciprocity agreements with Michigan and North Dakota."
Which form does a nonresident give a Minnesota employer?
Form MWR, Reciprocity Exemption/Affidavit of Residency. For Michigan and North Dakota residents who work in Minnesota. Employees who live in other states can't use it.
Are there conditions on the Minnesota agreements?
The employee must return to their residence in the home state at least once a month. Form MWR is due to the employer by the later of February 28 or 30 days after starting work or changing residence.
All states: reciprocity agreements by state · Live in one state, work in another · Michigan · New Jersey