Yes. While it is true that MN and ND have a reciprocal agreement, this agreement does not apply to gambling winnings. You will need to file a ND nonresident return, and then MN will give you a credit for the tax you must pay to ND on the gambling winnings, because MN taxes all of your income. You will want to prepare the ND return first so that the credit is accurately calculated.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
