North Dakota residents currently working in Montana can claim an exemption from Montana withholding under the Montana-North Dakota Reciprocity Agreement. Individuals who have been working in Montana who want to continue to be exempt from withholding for 2018 must:
- Complete the Reciprocity Exemption from Withholding (Form MT-R)
- Make a copy for their records
- Submit the original copy to their employer by February 28.
The employer will keep another copy for their records and submit all originals to the department by March 31.
New employees may claim an exemption by submitting a completed Form MT-R to their employer within 30 days of starting employment. The employer must submit the form to the department within 30 days of receiving it from the employee.