Income Tax Fact Sheet 4
Minnesota has income tax reciprocity agreements with Michigan and North Dakota. For people who live in one of these states and work in Minnesota, the agreements may simplify tax filing by letting them file a return only in their home state instead of in both states.
Reciprocity prevents both states from taxing the same “personal service income” (wages and other job-related income). Generally, only your home state will tax the job-related income you receive from an employer in a reciprocity state.
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