As such, if it is reported on a W-2, and if no taxes were withheld for ND, you would only file a tax return for MN since all W-2 income in both ND and MN is treated as sole MN income....as long as you were a full year resident of MN and only worked daily in ND, or on a temporary basis (or were an undergraduate college student in ND with parents and main home in MN) .

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Answer might be different if it was not a W-2 job.

IF ND taxes were withheld, you would have to file an ND nonresident tax return to get the withholding back...claiming zero $$ earned in ND (since it is not ND income for a MN resident)

____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*