MN Tax filing

[MilitaryGuy]

My son goes to college in ND and is a member of the ND Air Guard.  His home of record is MN.   When working on his MN State returns it asks "Were you in the Minnesota National Guard or a Reservist in 2019 and received pay for certain training and active service?" 

Does this mean I can not enter his Reserve pay that was obtained in the ND Air Guard even though his home of record is MN? 

[DMarkM1]

Yes.  His home of record and resident state is MN and that is where all income will be entered.  If he has other ND income he would need to file a non-resident ND form for that income, but if a nonresident of North Dakota, your active duty military pay is not taxable on your North Dakota return.