Schedule M1nr - Nonresidents/part-Year Residents - Minnesota Department Of Revenue - 2013 Page 2
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32013 Schedule M1NR Instructions
Nonresidents/Part-Year Residents
Column A Instructions
Who Must File
Line 3, Column B
Round amounts to the nearest whole dollar.
Business Income (loss)
If you were a nonresident or part-year Min-
Enter the appropriate amount from your
Include net business income or loss
nesota resident in 2013, you may reduce
2013 federal or Minnesota income tax
incurred while a Minnesota resident, and
your Minnesota tax by completing Schedule
return, as instructed for each line.
amounts from Minnesota sources earned
M1NR. To determine if you were a full-year
while a nonresident. Include income you
resident, part-year resident or nonresident
If, according to the instructions for Sched-
received from operating a qualified business
for tax purposes, see Fact Sheet 1, Residency.
ule M1NC, you were required to prepare a
in a Job Opportunity Building Zone (JOBZ)
recomputed federal form, you must use the
You must file a Minnesota Form M1 and
in Minnesota.
amount from your recomputed federal form
Schedule M1NR if you and your spouse
Do not include income from personal or
on the appropriate lines of this schedule.
received gross income assignable to Minne-
professional service performed in Minne-
sota of $10,000 or more, including income
Column B Instructions
sota while a resident of Michigan or North
passed through to you from all partnerships
Round amounts to the nearest whole dollar.
Dakota.
(line 21 of Schedule KPI), S corporations
Assign income or expenses to Minnesota
(line 21 of Schedule KS) and estates or
Line 4, Column B
according to the following instructions.
trusts (line 25 of Schedule KF). See Fact
Capital Gain (loss)
Sheet 2, Part-Year Residents or Fact Sheet 3,
If you are a partner, shareholder or benefi-
Include net capital gain or loss received
Nonresidents.
ciary, enter the amounts from the Schedule
while a Minnesota resident, and net capital
KPI, KS or KF and follow the instructions
gain or loss from Minnesota sources re-
Gross income is income before any deduc-
with that schedule.
ceived while a nonresident.
tions and expenses. Gross income does not
include military pay paid to a Minnesota
If, according to the instructions for Sched-
Include gains you received from the sale
resident for service outside Minnesota.
ule M1NC, you were required to prepare a
or exchange of real or tangible personal
recomputed federal form, you must use the
property used by a qualified business located
Married taxpayers who file a joint federal
amount from your recomputed federal form
in a JOBZ zone.
return must file a joint Minnesota return
on the appropriate lines of this schedule.
even if only one spouse is a Minnesota
Line 5, Column B
resident or has Minnesota income. Include
Line 1, Column B
IRA Distributions and Pensions and An-
Schedule M1NR when you file your return.
Wages, Salaries, Tips, etc.
nuities
Include wages, salaries and tips, commis-
If your Minnesota gross income is below
Include IRA distributions and pension and
sions and bonuses received while a Min-
the minimum filing requirement (less
annuity payments received while a Minne-
nesota resident. Include amounts received
than $10,000), and you had tax withheld
sota resident.
for work performed in Minnesota while a
or paid estimated tax, follow the steps
Line 6, Column B
nonresident.
below to complete your Schedule M1NR:
Net Income from Rents, Royalties, Part-
Include amounts received for work per-
1 Complete lines 1–11 of Schedule M1NR.
nerships, S Corporations, Estates and
formed in Minnesota earned in a prior year
Trusts
2 Skip lines 12–22.
but received in 2013 and amounts received
Include income or loss reported on federal
3 Enter a zero on line 23.
for work performed while a Minnesota resi-
Schedule E from rents, royalties, partner-
dent but deferred to a year when you were a
4 Enter the amount from line 11, column
ships, S corporations, estates and trusts
nonresident.
A, on line 24.
recognized while a Minnesota resident, and
Do not include on line 1, column B:
5 Then complete the rest of the schedule.
amounts from Minnesota sources recog-
nized while a nonresident.
• Minnesota wages earned while a resident
Enter the appropriate amounts from your
of Michigan or North Dakota that is
Line 7, Column B
Schedule M1NR on lines 12a, 12b and 12
covered under a reciprocity agreement;
of Form M1 and include the schedule when
Farm Income (loss)
• military pay received while a nonresident
you file your return.
Include net farm income or loss incurred
(from line 28 of Schedule M1M); or
while a resident, and amounts from a Min-
If you were a resident of Michigan or
• wages received as a nonresident military
nesota farm while a nonresident.
North Dakota for all of 2013, do not com-
spouse, if certain requirements are met
plete this schedule if your only Minnesota
Line 8, Column B
(see M1 instructions).
source income is exempt due to reciprocity
Other Income
(see the M1 instructions). Complete Sched-
Line 2, Column B
Include other income you received while a
ule M1NR only if you received income from
Interest and Ordinary Dividend Income
Minnesota resident and amounts from lines
sources in Minnesota that does not qualify
Include the interest and dividends you
14 and 21 of Form 1040 you received from
under reciprocity. (Income that qualifies
earned (or credited to your account) while
Minnesota sources while a nonresident.
for reciprocity includes wages, salaries, tips,
you were a Minnesota resident.
(Include all Minnesota gambling winnings.)
commissions, bonuses, fees and similar
Do not include any interest or mutual fund
compensation for work performed in Min-
Continued
dividends you received from U.S. bonds.
nesota.)
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