Montana
NR-2
Clear Form
Rev. 08-09
Employee Certificate of north Dakota Residence
Use this form to terminate your withholding of Montana income tax with respect to compensation which is
exempt under the Montana-North Dakota Reciprocity Agreement.
I,________________________________________________________, hereby certify that I am a legal
resident of the State of North Dakota for purposes of state individual income tax, and that my home address in
North Dakota is:
_______________________________________
_____________________
_________
_____________
Address
City
State
Zip
I swear that the statements I have made in this certificate are true and correct.
___________________________________
_____________________
____________________________
Signature
Date
Social Security Number
Statement of Explanation
Montana and North Dakota have a reciprocal income tax agreement whereby Montana will not tax North Dakota
residents on income from personal services rendered in Montana, and North Dakota will not tax Montana residents
on income from personal services rendered in North Dakota. This exemption is specifically limited to compensation
for personal or professional services that are subject to withholding of federal income tax.
We will not withhold Montana income tax for compensation paid to an employee who is a North Dakota
resident as long as the employee has furnished his/her employer with this certificate of residence, Form NR-2.
This certificate is valid from the date filed until December 31 of the year filed. A new certificate is required to be
signed each year.
Instructions to Employee
Complete two copies of this form. File one copy with your employer, and mail the other copy to the Montana
Department of Revenue, PO Box 5805, Helena, MT 59604-5805.
Questions? Please call us toll free at (866) 859-2254 (in Helena, 444-6900).
130