My son goes to NDSU as FT. We live in MN. He comes back most weekends and for the summer. He did some delivery for groceries in ND and got 1099-MISC.file in ND too?

[MichaelMc · Accepted solution]

Yes. The state of North Dakota will expect him to file as a non-resident and pay taxes on his in-state earnings. He will need to file as a resident in his home state of Minnesota. Minnesota will tax all of his earnings, wherever sourced, Minnesota will grant a tax credit for the taxes paid to North Dakota, to relieve the burden of double taxation.