2015 Schedule M1nr - Nonresidents / Part-Year Residents Form (Page 2 of 3) in pdf

2015 Schedule M1NR Instructions

Nonresidents/Part-Year Residents

If you were a resident of Michigan or

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North Dakota for all of 2015, do not com-

Business Income (loss)

File this schedule with your Form M1 if you

plete this schedule if your only Minnesota

Include:

meet the minimum ling requirement and in

source income is exempt due to reciproc-

2015 you were either a:

• Net Business income (or loss incurred)

ity (see Fact Sheet 4, Reciprocity, for more

while a Minnesota resident,

• Full-year nonresident of Minnesota

information). Complete Schedule M1NR

• Amounts from Minnesota sources earned

• Part-year resident of Minnesota

only if you received income from sources in

while a nonresident, and

Minnesota that does not qualify under reci-

See Income Tax Fact Sheets 1, Residency;

procity. (Income that is not excluded under

• Amounts you received from operating a

2, Part-Year Residents; and 3, Nonresidents,

reciprocity includes Minnesota source gam-

quali ed business in a Job Opportunity

to determine your residency status for tax

bling, capital gain, rental income, etc.)

Building Zone (JOBZ) in Minnesota.

purposes.

Column A Instructions

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Married taxpayers who le a joint federal re-

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turn must le a joint Minnesota return even

Round amounts to the nearest whole dollar.

Include net capital gain (or loss) received:

if only one spouse is a Minnesota resident

Enter the appropriate amount from your

or has Minnesota income. You must include

2015 federal or Minnesota income tax re-

• While a Minnesota resident,

Schedule M1NR when you le your return.

turn. Refer to the instructions for each line

• From Minnesota sources while a nonresi-

on the front of this schedule.

dent, and

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Column B Instructions

• From the sale or exchange of real or tan-

You are required to le a Form M1 and

gible personal property used by a quali-

Schedule M1NR if your gross income assign-

Round amounts to the nearest whole dollar.

ed business located in a JOBZ zone.

able to Minnesota is $10,300 or more.

Assign income or expenses to Minnesota

What is gross income assignable to

according to the following instructions.

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IRA Distributions and Pensions and An

If you are a partner, shareholder or bene -

Income assignable to Minnesota includes

nuities

ciary, enter the amounts from Schedule KPI,

all income you received while a Minnesota

Include IRA distributions and pension and

KS, or KF and follow the instructions with

resident and income from Minnesota sources

annuity payments received while a Minne-

that schedule.

while a nonresident such as income passed

sota resident.

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through to you from:

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• partnerships (line 21 of Schedule KPI)

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Include wages, salaries, tips, commissions,

• S corporations (line 21 of Schedule KS)

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bonuses, and any amounts received for

Trusts

• estates or trusts (line 27 of Schedule KF)

work performed:

Include income (or loss):

• While a Minnesota resident;

Gross income is income before any deduc-

• Reported on federal Schedule E from

tions or expenses. Gross income does not

• In Minnesota while a nonresident;

rents, royalties, partnerships, S corpora-

include military pay paid to a Minnesota

• In Minnesota in a prior year but received

tions, and estates recognized while a

resident for services outside Minnesota.

in 2015; and

Minnesota resident, and

If your Minnesota gross income is below

• In prior years while a Minnesota resident

• Amounts from Minnesota sources recog-

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but deferred to 2015.

nized while a nonresident.

you had tax withheld or paid estimated tax,

Do not include on line 1, column B:

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follow the steps below to complete your

• Minnesota wages earned while a resident

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Schedule M1NR:

of Michigan or North Dakota that are

Include net farm income (or loss incurred):

1 Complete lines 1–11 of Schedule M1NR.

covered under a reciprocity agreement;

• While a resident and

2 Skip lines 12–22.

• Military pay received while a nonresident

• From a Minnesota farm while a nonresi-

3 Enter a zero on line 23.

(from line 27 of Schedule M1M);

dent.

4 Enter the amount from line 11, column A,

• Wages received as a nonresident military

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on line 24.

spouse, if certain requirements are met

Other Income

(see M1 instructions).

en complete the rest of the schedule.

Include other income you received while a

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Enter the appropriate amounts from your

Minnesota resident, and included on lines

Interest and Ordinary Dividend Income

Schedule M1NR on lines 12a, 12b and 12 of

14 and 21 of Form 1040 you received from

Include the interest and dividends you

Form M1 and include the schedule when you

Minnesota sources while a nonresident.

received (or had credited to your account)

le your return.

while you were a Minnesota resident.

Continued

Do not include any interest or mutual fund

dividends you received from U.S. bonds.

2015 Schedule M1nr - Nonresidents / Part-Year Residents Form Page 2

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