I am not sure I am reading your response correctly.  There is no reciprocal agreement.  They are a full year resident in WI and work in MN.  Received Unemployment from MN and paid MN Tax.  The Unemployment compensation is taxable in WI and they should get credit for the tax paid to MN, and pay taxes to WI.  I entered the Unemployment as taxable in WI and entered the state taxes as MN tax paid, thus I believe what you said and I want.  But that is giving me an error, telling me MN requires a 7 digit State ID (done) and a MN income amount when there is a withholding amount.