Unfortunately yes if you have a federal income tax filing requirement, you will need to file a ND nonresident state income tax return.
According to the ND Department of Revenue:
If you are a resident of another state (and not a nonresident alien temporarily present in the United States), and you are required to file a federal individual income tax for the tax year, you would have a requirement to file a North Dakota individual income tax return to report the gambling winnings from North Dakota sources. If you are a resident of Minnesota or Montana, gambling income from North Dakota sources is not eligible for exemption from North Dakota income tax under the income tax reciprocity agreements with those states.
If you have gambling winnings, they are reported on
Form W-2G. Gambling losses can be claimed against your
gambling winnings but only if you itemize your deduction and only up
to the total of reported gambling and prize winnings.
To enter gambling winnings and losses
income in TurboTax Online or
Desktop (for TurboTax Online sign-in, click Here),
please follow these steps:
- Once
you are in your tax return, click on the “Federal Taxes” tab
("Personal" tab in TurboTax Home & Business)
- Next click on “Wages &
Income” ("Personal Income" in TurboTax Home & Business)
- Next click on add more income
“I’ll choose what I work on” (jump to full list or see more income)
- Scroll down the screen until
to come to the section “Less Common Income”
- Choose “Gambling Winnings ”
and select “start’ (You will enter your gambling losses here also.)
Here
is additional information about filing in multiple states (select "see
more answer" to view the entire attachment)
https://ttlc.intuit.com/replies/3300797
