I live in Montana and inherited mineral rights in North Dakota. Each year I receive a 1099-MISC with royalties listed in box 4 and state tax witholding in box 16 (paid to ND). The Royalty income is less than $500 annually and the state taxes paid are less than $10. The last couple of years, I have filed a ND non-resident tax form which results in a refund of $5 each year. This seems silly to have to file a non-resident form in North Dakota only to receive a $5 refund on the overpayment of the state taxes. I understand filing if taxes were due, but that is not the case each year with the small refund. Do I need to bite the bullet and continue to file each year? Any help is appreciated! Thank you!
