Schedule M1nr - Nonresidents/part-Year Residents - Minnesota Department Of Revenue - 2013 Page 3
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3Line 9, Column B
• Minnesota IRA, SEP or SIMPLE plan de-
Line 15, Column B
duction: Multiply your deduction by the
Interest and Dividends from Non-Minne-
Moving Expenses
percentage of your total earned income
Include moving expenses paid while a Min-
sota State or Municipal Bonds
that is allocable to Minnesota (without
Include the interest and dividends you
nesota resident or that were attributable to a
lowering your wages for self-employment
earned from non-Minnesota state or mu-
move into Minnesota.
losses). For purposes of this deduction
nicipal bonds while a Minnesota resident.
Line 16, Column B
only, earned income includes wages,
Line 10, Column B
Self-Employment Tax and
alimony, self-employment income and all
Other Additions Required by Minnesota
Self-Employed Health Insurance
other earned income. Subtract your self-
Include the amounts from the following
Complete the worksheet for line 16, column
employment tax deduction (Schedule SE)
lines attributable to income received while
B, below.
from that total.
a Minnesota resident or from Minnesota
Line 17, Column B
If you were required to file Schedule
sources while a nonresident:
Deductions for Alimony Paid and Stu-
M1NC, also include any adjustments to
• Schedule M1M: Lines 6, 7, 10, 12 and 14
dent Loan Interest
wages, self-employment income and any
Part-year residents: Add the following items
• Schedule M1NC: Lines 1 and 4 through
other adjustments from Schedule M1NC
and enter the same total on line 17, column
14. (If you were not required to prepare a
that affect earned income.
A and column B:
recomputed federal form)
If you were required to recompute your
• alimony paid while a Minnesota resident
If you were required to prepare a recom-
deduction for Minnesota purposes, mul-
included on line 31a of Form 1040; and
puted federal form, see “Column B Instruc-
tiply the recomputed deduction by the
tions. ”
percentage of your total earned income
• the portion of your student loan interest
from your recomputed federal form that
deduction (from line 33 of form 1040,
Line 12, Column B
is allocable to Minnesota.
line 19 of form 1040A, or if you were
Certain Business Expenses
required to file Schedule M1NC, from
If your spouse also worked, determine
Include any business expenses paid while
step 12 of the worksheet in the instruc-
the spousal deduction in the same way.
a Minnesota resident and from income
tions) that represents interest paid while
Use only your spouse’s earned income
earned as a performing artist or fee-basis
a Minnesota resident.
plus your spouse’s federal IRA, SEP or
government official that you earned in Min-
Nonresidents: Enter zero on line 17, column
SIMPLE plan deduction.
nesota while a nonresident.
A and column B.
Line 14, Column B
If you are a member of the Reserves or
Line 18, Column B
National Guard, include any travel expenses
Health Savings Account and Archer
Penalty on Early Withdrawal of Savings
paid while a resident and for meetings at-
Medical Savings Account (MSA) Deduc-
Enter the penalty on early withdrawal you
tended in Minnesota while a nonresident.
tions
paid while a Minnesota resident.
Add your health savings account deduction
Line 13, Column B
from line 25 of Form 1040 and the Archer
Line 19, Column B
Pension Plans
MSA deduction included on line 36 of Form
Other Subtractions Required by Min-
To determine your:
1040. Multiply the result by the percentage
nesota
your Minnesota earned income is to your
• Minnesota Keogh deduction: Multiply
Add the amounts from lines 20, 21, 34 and
federal earned income.
your federal Keogh deduction by the
35 of Schedule M1M. Enter the result on
percentage you determined in step 1 of
line 19, column A. In column B, enter the
For purposes of this deduction only, earned
the worksheet for line 16.
depreciation subtraction apportioned to
income includes wages, self-employment
Minnesota from lines 20 and 21 of Schedule
income and all other earned income, plus all
M1M. Also, include in column B the full
taxable alimony received.
amounts from lines 34 and 35 from Sched-
ule M1M.
Line 20, Column B
Worksheet for Line 16, Column B
Net U.S. Bond Interest and Active Duty
1 Enter the amount from line 3 of your federal Schedule SE . . . . . . . . . . . . . . . .
Military Pay Received by a Nonresident
2 Enter the amount from step 1 allocable to Minnesota. . . . . . . . . . . . . . . . . . . .
The net amount of U.S. bond interest and
3 Divide step 2 by step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
active duty military pay received as a non-
resident are not included in column B of
4 Amount from line 27 of federal Form 1040 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
lines 1 or 2. Do not subtract these amounts
5 Multiply step 3 by step 4. The result is your Minnesota
on line 20, column B.
Self-Employed Tax Deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 21
6 Line 2 of the worksheet for line 29 of federal Form 1040 or line 13 of the
JOBZ Income Subtractions
Self Employment Health Insurance worksheet found in Publication 535. . . .
Enter the JOBZ zone income you were
7 Enter the amount from step 6 allocable to Minnesota. . . . . . . . . . . . . . . . . . . .
able to subtract on your Form M1 in both
8 Divide step 7 by step 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
columns A and B.
9 Amount from line 29 of federal Form 1040 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 25
10 Multiply step 8 by step 9. The result is your Minnesota
The result on line 25 is the percentage of
Self-Employed Health Insurance Deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Minnesota income to federal income.
11 Add steps 5 and 10. Enter here and on line 16, column B . . . . . . . . . . . . . . . .
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