Minnesota DOR Issues Updated Tax Fact Sheet on Income Tax Reciprocity

The Minnesota Department of Revenue (DOR) published an updated tax fact sheet regarding the income tax reciprocity agreements between Minnesota and the states of Michigan and North Dakota. These agreements allow residents of one state who work in another to file an income tax return only in their home state for wages and other personal service income, preventing double taxation. The guidance outlines eligibility criteria, types of income covered under reciprocity, tax filing requirements for other income sources, special provisions for business income, and instructions for reporting reciprocity income on tax returns. [Minn. Dep’t of Revenue, Income Tax Fact Sheet ...