--- title: "Minnesota Tax Reciprocity: Form MWR for MI and ND Workers" description: "Live in MI and ND and work in Minnesota? File Form MWR with your employer to stop Minnesota withholding. Conditions, where to file and official links." url: "https://mcc-solutionsnj.com/bookkeeping/state-tax-reciprocity-minnesota" --- Reciprocity · Minnesota # Minnesota income tax reciprocity Who can skip Minnesota withholding, the certificate the employer needs, and what Minnesota Department of Revenue says about commuters and remote days. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **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 Withheld from unless an agreement or exemption applies Resident credit Stated 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](/bookkeeping/state-tax-reciprocity-michigan) | Names this state too | MI-W4 | None beyond the general ones | [Live there, work here](/bookkeeping/live-in-one-state-work-in-another-checker?home=mi&work=mn) | | [North Dakota](/bookkeeping/state-tax-reciprocity-north-dakota) | Names this state too | NDW-R | None beyond the general ones | [Live there, work here](/bookkeeping/live-in-one-state-work-in-another-checker?home=nd&work=mn) | ## 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. Hiring in another state? [Employer registration in Minnesota, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check). "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." "For non-Minnesota residents, you must also allocate wages to Minnesota for work physically performed in the state." ## Credit for tax paid to other states Minnesota residents who paid income tax to Minnesota and another state on the same income, received it while a Minnesota resident, and filed a return with the other state may claim the credit on Schedule M1CR, Credit for Income Tax Paid to Another State. **Not confirmed on the pages we read:** 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](https://www.revenue.state.mn.us/sites/default/files/2025-12/mwr.pdf) (checked November 2026) - [Minnesota Department of Revenue: Wage Allocation on Form W-2](https://revenue.state.mn.us/index.php/wage-allocation-form-w-2) (checked November 2026) - [Minnesota Department of Revenue: Taxes Paid to Another State Credit (updated December 18, 2025)](https://www.revenue.state.mn.us/mndor-pp/1881?type=html) (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. **Does Minnesota withhold from nonresidents from other states?** Yes, unless an agreement or exemption applies. The official wording: "For non-Minnesota residents, you must also allocate wages to Minnesota for work physically performed in the state." **Do Minnesota residents get credit for tax paid to another state?** Minnesota residents who paid income tax to Minnesota and another state on the same income, received it while a Minnesota resident, and filed a return with the other state may claim the credit on Schedule M1CR, Credit for Income Tax Paid to Another State. All states: [reciprocity agreements by state](/bookkeeping/state-tax-reciprocity-agreements) · [Live in one state, work in another](/bookkeeping/live-in-one-state-work-in-another-checker) · [Michigan](/bookkeeping/state-tax-reciprocity-michigan) · [New Jersey](/bookkeeping/state-tax-reciprocity-new-jersey) Working across a state line? ## Multi-State Worker Tax Organizer Log every workday by state, total the days, and flag whether your home and work states have an agreement, with a Minnesota checklist of the forms to give your employer. [Get the organizer ($15)](/toolkits/multi-state-worker-tax-organizer) [Free sample](/toolkits/multi-state-worker-tax-organizer#free-starter)14-day full refund Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software) ## Payroll in more than one state? [See bookkeeping services](/bookkeeping/)[Call (908) 444-6373](tel:+19084446373)