Schedule M-1nr Instructions For 2000
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1Schedule M-1NR instructions for 2000
Who must file
received while a MN resident, and net
1 Multiply line 27 of your Form 1040 by the
capital gain or loss from MN sources
percentage that your MN self-employ-
If you were a nonresident or part-year
received while a nonresident. Nonresidents:
ment income is to your total self-employ-
Minnesota (MN) resident in 2000, you can
If you sold a partnership interest and the
ment income. (Total self-employment income
apportion your MN tax by the percentage of
gain was taxable to MN and to your home
is the sum of lines 1 and 2 of federal Schedule
your total income that is assignable to MN.
state, see Schedule M-1CRN.
SE.) The result is your MN self-employ-
Complete this schedule to determine your
ment tax deduction.
MN tax.
Line 6. Include IRA distributions and
2 From the amount on line 3 of the
pension and annuity payments received
You must file a MN Form M-1 and Schedule
worksheet for line 28 of Form 1040 (or
M-1NR, if:
while a MN resident.
line 15 of the worksheet found in Publica-
• you and your spouse received gross
Line 7. Include income from rents,
tion 535), determine the amount received
income assignable to MN of $7,200 or
royalties, partnerships, S corporations,
from self-employment in MN.
more, or
estates and trusts earned while a MN
3 Divide step 2 by line 3 of the worksheet
• the total of your 2000 MN gross income
resident, and amounts from MN sources
(or line 15 of the worksheet found in
passed through to you from all fiducia-
earned while a nonresident.
Publication 535). Convert to a percentage.
ries (line 11 of Schedule M-KF), partner-
Line 8. Include net farm income or loss
ships (line 21 of Schedule M-KPI), and S
4 Multiply line 28 of your Form 1040 by the
incurred while a resident, and amounts
corporations (line 18 of Schedule M-KS) is
percentage in step 3. The result is your
from a MN farm while a nonresident.
$7,200 or more.
MN self-employed health insurance
deduction.
Line 9. Include other income you received
Gross income is income before any
while a MN resident and the amounts from
deductions and expenses.
5 Add step 1 and step 4. Fill in the result on
lines 14 and 21 of Form 1040 you received
line 14, column B.
If your MN gross income is less than $7,200,
from MN sources while a nonresident.
and you had tax withheld or paid estimated
Line 15. To determine your MN Keogh
(Include all MN gambling winnings.)
tax, fill in the first 10 lines of Schedule
deduction, multiply your federal Keogh
Line 11. Part-year residents: Include the
M-1NR, put zero on line 26, and attach a
deduction by the percentage you deter-
copy of the schedule to Form M-1.
portion of federal student loan interest
mined in step 1 of line 14.
deduction that represents interest paid
If you were a resident of Michigan, North
To determine your MN IRA, SEP or SIMPLE
while a MN resident. Nonresidents: Follow
Dakota, or Wisconsin for all of 2000, fill out
plan deduction, multiply your federal
the steps below:
this schedule only if you received income
deduction by the percentage your MN
from sources in MN other than from personal
1 From the front of this schedule, add lines
earned income is to your federal earned
or professional service (including wages,
12 through 16 of column B.
income (without lowering your wages by
salaries, tips, commissions, bonuses, fees,
2 Subtract step 1 from line 10 of this schedule.
self-employment losses). For purposes of
and similar compensation) performed in MN.
3 Add lines 24 and 33 of Form 1040 (or
this deduction only, earned income includes
lines 17 and 19 of Form 1040A).
wages, self-employment income and all
Instructions for column B
4 Divide step 2 by step 3 and convert to a
other earned income, plus all taxable
Under column B, enter what is assignable to
percentage.
alimony received. Subtract deductible
MN according to the following instructions.
5 Multiply line 24 of Form 1040 (or line 17
Keogh contributions and self-employment
Line 1. Include wages, salaries, tips,
of Form 1040A) by the percentage in step
tax deductions (Schedule SE) from that total.
commissions and bonuses received while a
4. Fill in the result on line 11, column B.
If your spouse also worked, determine the
MN resident and amounts received from
However, if you can claim the alimony paid
spousal deduction in the same way. Use
work in MN while a nonresident. Do not
deduction (see line 16) in addition to the
only your spouse’s earned income plus
include: MN income earned while a
student loan interest deduction, you must
your spouse’s federal IRA, SEP or SIMPLE
resident of Michigan, Wisconsin, or North
follow the steps below:
plan deduction.
Dakota; or for wages received after May 16,
2000, any deferred compensation received
1 Divide line 10, column B, by the total
Line 16. Part-year residents: Include
for work performed while a MN resident
federal income (sum of lines 1 through 9,
alimony paid while a MN resident. Nonresi-
but received in a year when you were a
column A) and convert to a percentage.
dents: Follow the steps below:
nonresident for the full year.
2 Multiply the federal student loan interest
1 From the front of this schedule, add lines
deduction (line 11, column A) by the
Line 2. Include interest earned (credited
11 through 15 of column B.
percentage in step 1. Fill in the result on
to your account) while a MN resident. Also
2 Subtract step 1 from line 10 of this schedule.
line 11, column B of Schedule M-1NR.
include interest and dividends earned from
3 Add lines 31a and 33 of Form 1040.
non-MN state or municipal bonds (which
Line 12. To determine the MN portion,
4 Divide step 2 by step 3 and convert to a
are not included on your federal return)
multiply line 25 of Form 1040 by the
percentage.
while a resident.
percentage your MN earned income is to
5 Multiply line 31a of Form 1040 by the
your federal earned income. For purposes
percentage in step 4. Fill in the result on
Line 3. Include all dividends earned while
of this deduction only, earned income
line 16, column B.
a MN resident.
includes wages, self-employment income
Line 22. Fill in the amount from line 27 of
Line 4. Include net business income or
and all other earned income, plus all taxable
your Form M-1. The income must be
loss incurred while a MN resident, and
alimony received (line 11 of Form 1040).
reduced by any interest or other expenses
amounts from MN sources earned while a
Line 13. Include moving expenses paid
attributable to that income that were
nonresident. Do not include income from
while a MN resident or that were attribut-
deducted on your federal return and
personal or professional service performed
able to a move into MN.
included on line 3 of your Form M-1.
in MN while a resident of Michigan, North
Dakota, or Wisconsin.
Line 14. To determine the MN portion,
Line 24. The result on line 24 is the ratio
Line 5. Include net capital gain or loss
follow the steps below:
of MN income to federal income.
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