Live in Wyoming, Work in Minnesota: Which State Taxes Your Paycheck?
Answer
The work state takes it. Minnesota taxes nonresidents on income earned within the state and expects a nonresident return; Wyoming has no wage income tax, so nothing is due there. This is the common pattern for people who live in a no-tax state and commute across the line.
Last verified
This is the mirror image of the more common commute. There is no home-state return to file, so the Minnesota nonresident return carries the whole obligation — and because Wyoming charges nothing, there is no credit mechanism involved anywhere.
What you file
- 1Nonresident return · MinnesotaForm M1 with Schedule M1NR
File a Minnesota nonresident return for the wages you earned in Minnesota. Wyoming has no wage income tax, so there is no second return and no credit to claim.
The two states, side by side
| Wyoming | Minnesota | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | 2 (Form MWR) |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form M1 with Schedule M1NR |
| Credit for other-state tax | No income tax | Schedule M1CR |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | Wyoming Department of Revenue | Minnesota Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Minnesota and working in Wyoming gives:Home state only.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- Remote worker: Wyoming → MinnesotaNo state income tax on your wages
- 1099 contractor: Wyoming → MinnesotaClient state only, if you work there
- Moved mid-year: Wyoming → MinnesotaOne part-year return — the state you moved to
Other Wyoming pairs
Questions people actually ask
I live in Wyoming and work in Minnesota. Which state takes the tax out of my paycheck?
The work state takes it. Minnesota taxes nonresidents on income earned within the state and expects a nonresident return; Wyoming has no wage income tax, so nothing is due there. This is the common pattern for people who live in a no-tax state and commute across the line.
Which state should my employer be withholding for?
Minnesota. The wages are sourced to Minnesota, so Minnesota withholding is correct and there is no Wyoming withholding to set up, because Wyoming levies no income tax on wages.
How current is this?
The Wyoming and Minnesota rules on this page were last checked against Wyoming Department of Revenue and Minnesota Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Wyoming Department of Revenue — individual income taxaccessed 2026-08-07
- Minnesota Department of Revenue — individual income taxaccessed 2026-08-07