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I am a minnesota resident who lost more than the $1200 jackpot that i won last summer in the same north dakota casino. do i have to file a north dakota income form???

Forum|Forum|7 years ago
June 4, 2019
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Best answer by ToddL

It appears you do have to file a North Dakota Tax return. North Dakota has a very simple, but strict, filing requirement for non-residents:

A nonresident of North Dakota is required to file a North Dakota individual income tax return if the individual (1) is required to file a federal individual income tax for the tax year and (2) has any gross income from North Dakota sources.

"Gross income from North Dakota sources" includes compensation for services performed in North Dakota, such as wages, salaries, tips, commissions, and fees; income from tangible property in North Dakota, such as rents, oil and gas royalties, and gain from the sale or exchange of the property; income from a trade or business carried on in North Dakota, whether as a sole proprietorship, partnership, or S corporation; income from an estate or trust, but only to the extent the income is derived from tangible property or a trade or business in North Dakota; income from gambling activity carried on in North Dakota; and unemployment compensation attributable to previous employment in North Dakota.

T

ToddL

Employee

Did you receive a Form W-2G, with any tax withheld - state or federal?

G

gake1Author

i recieved form w-2g - but no taxes were taken out (state or federal)

G

gake1Author

also my loses at this casino exceeded my $1200 win

T

ToddL

Employee

OK. Strictly speaking, you have to file a ND tax return and there aren't any offsets for gambling losses. Your tax on $1200 would be $13
Here are the links to the ND non-resident tax return (very simple) and the tax tables. I can't tell you to not file, but I can tell you it would be much less expensive to fill out the form yourself and mail it to ND with a $13 check.

<a rel="nofollow" target="_blank" href="https://www.nd.gov/tax/data/upfiles/media/schedule-nd-1nr-2016.pdf?20170323141643">https://www.nd.gov/tax/data/upfiles/media/schedule-nd-1nr-2016.pdf?20170323141643</a>
<a rel="nofollow" target="_blank" href="https://www.nd.gov/tax/data/upfiles/media/tax-tables-only_1.pdf?20170323141606">https://www.nd.gov/tax/data/upfiles/media/tax-tables-only_1.pdf?20170323141606</a>

T

ToddL

Employee

Hope this helps!

T

ToddLAnswer

Employee

It appears you do have to file a North Dakota Tax return. North Dakota has a very simple, but strict, filing requirement for non-residents:

A nonresident of North Dakota is required to file a North Dakota individual income tax return if the individual (1) is required to file a federal individual income tax for the tax year and (2) has any gross income from North Dakota sources.

"Gross income from North Dakota sources" includes compensation for services performed in North Dakota, such as wages, salaries, tips, commissions, and fees; income from tangible property in North Dakota, such as rents, oil and gas royalties, and gain from the sale or exchange of the property; income from a trade or business carried on in North Dakota, whether as a sole proprietorship, partnership, or S corporation; income from an estate or trust, but only to the extent the income is derived from tangible property or a trade or business in North Dakota; income from gambling activity carried on in North Dakota; and unemployment compensation attributable to previous employment in North Dakota.