Montana Form Nr-1 - North Dakota Reciprocal Affidavit (Page 2 of 2) in pdf

Montana Form Nr-1 - North Dakota Reciprocal Affidavit Page 2

Form NR-1 Instructions

General. Pursuant to statutory authority, Montana and

though your income is exempt under the reciprocity

North Dakota have entered into a reciprocal income

agreement. In such case, Form NR-1, Montana

tax agreement whereby neither state will tax residents

wage and tax statements (W-2s) and a copy of your

of the other state on certain income from personal

North Dakota income tax return must be attached to

services. Effective with taxable years beginning on

your Montana tax return. Also, you may want to ﬁ le

and after January 1, 1975, compensation which is

Form NR-2 (Employee’s Certiﬁ cate of North Dakota

subjected to withholding of federal income tax and is

Residence) with your employer to stop withholding of

received for personal or professional services rendered

Montana Income Tax on such exempt income.

within Montana by an individual who is a North Dakota

Montana Income Tax Not Withheld. If Montana

resident is excluded from Montana adjusted gross

income tax was not withheld by your employer and

income to the extent the income is reported on the

all of your Montana income is excludible under the

individual’s North Dakota individual income tax return.

reciprocity agreement, you do not have to ﬁ le a

In order to claim this exclusion you must ﬁ le this

Montana income tax return (Form 2). In this case, you

afﬁ davit, Form NR-1.

need to ﬁ le this afﬁ davit, Form NR-1.

Joint Afﬁ davit. If both husband and wife have income

How to Obtain Forms. Call (406) 444-6900 or mail

which is exempt under the Montana - North Dakota

requests to the Montana Department of Revenue,

Reciprocity Agreement, they may ﬁ le a joint afﬁ davit on

P.O. Box 5805, Helena, MT 59604-5805. In addition

Form NR-1.

you may download our forms and instructions at

Montana Income Tax Withheld. If Montana income

revenue.mt.gov.

tax has been withheld by your employer, you must ﬁ le

Questions? Please call us toll free at (866) 859-2254

a Montana individual income tax return (Form 2), even

(in Helena, 444-6900).

Montana Form Nr-1 - North Dakota Reciprocal Affidavit Page 2