2024 Rank: 17
2023 Rank: 14
North Dakota is the 17th-best state on the ROAM Index primarily by virtue of reciprocity agreements with Minnesota and Montana covering over three quarters of incoming commuters. The state does offer 20-day filing and withholding thresholds, though these are so watered down by mutuality requirements, “key employee” carveouts, and construction worker carveouts, that very few taxpayers from other states are ever likely to actually be able to take advantage of them.
Category | Current Law | Score | Total Possible |
Filing threshold | More than 20 days - mutuality requirement, key employee carveout, construction worker carveout | 1.04 | 10 |
Reciprocity agreements | Minnesota, Montana | 7.52 | 10 |
Convenience of the employer rule | None | 0 | 0 |
Individual Income Tax Code | 2.58 | 5 | |
Withholding threshold | More than 20 days - mutuality requirement, key employee carveout, construction worker carveout | 1.12 | 10 |
Total Score | 12.25 | 35 |
Ways to Improve:
- Raise filing and withholding thresholds to greater than 30 days, repeal mutuality requirement, key employee and construction worker carveouts
For further ideas for how your state could improve, see our Example Remote Work Provision.
Read the report here, or click below to read how your state performs on the remote worker index.
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