As a resident of minnesota do I have to file a north dakota income tax form for winnings on a slot machine in north dakota?

[MarkB · Accepted solution]

Yes, you will need to file a North Dakota tax return for your slot machine winning.

 Are winnings from gambling in North Dakota subject to your state's income tax if I am from another state or a foreign country?  (from: https://www.nd.gov/tax/faqs/articles/25-/)

Yes. 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.