Schedule M1nr - Minnesota Nonresidents/part-Year Residents

Line 10, Column B

Line 14, Column B

Line 18, Column B

Other Additions Required by Minnesota

Health Savings Account and Archer

Penalty on Early Withdrawal of Savings

Medical Savings Account (MSA) Deduc-

Include on line 10 the additions from lines

Enter the penalty on early withdrawal you

tions

5, 6, 9, 11 and 13 of your Schedule M1M

paid while a Minnesota resident.

that are attributable to income earned while

Add your health savings account deduction

Line 19, Column B

a Minnesota resident or from Minnesota

from line 25 of Form 1040 and the Archer

Other Subtractions Required by Min-

sources earned while a nonresident.

MSA deduction included on line 36 of Form

nesota

1040. Multiply the result by the percentage

Line 12, Column B

Enter the depreciation subtraction ap-

your Minnesota earned income is to your

Certain Business Expenses

portioned to Minnesota from lines 19 and

federal earned income.

Include any business expenses paid while

20 from Schedule M1M. Th e subtraction

For purposes of this deduction only, earned

a Minnesota resident and from income

is based on the Minnesota apportionment

income includes wages, self-employment

earned as a performing artist or fee-basis

ratio of the business in 2014.

income and all other earned income, plus all

government offi cial that you earned in Min-

Also include the full amounts from lines 33

taxable alimony received.

nesota while a nonresident.

and 34 from Schedule M1M.

Line 15, Column B

If you are a member of the Reserves or

Line 20, Column B

Moving Expenses

National Guard, include any travel expenses

Net U.S. Bond Interest and Active Duty

paid while a resident and for meetings at-

Include moving expenses paid while a Min-

Military Pay Received by a Nonresident

tended in Minnesota while a nonresident.

nesota resident or that were attributable to a

Th e net amount of U.S. bond interest and

move into Minnesota.

Line 13, Column B

active duty military pay received as a non-

Line 16, Column B

Pension Plans

resident are not included in column B of

Self-Employment Tax and

To determine your:

lines 1 or 2. Do not subtract these amounts

Self-Employed Health Insurance

on line 20, column B.

• Minnesota qualifi ed plan contribution

Complete the worksheet for line 16, column

Line 21

deduction: Multiply your federal quali-

B, below.

JOBZ Income Subtractions

fi ed plan contribution deduction by the

Line 17, Column B

percentage you determined in step 3 of

Enter the JOBZ zone income you were

Deductions for Alimony Paid and Stu-

the worksheet for line 16.

able to subtract on your Form M1 in both

dent Loan Interest

columns A and B.

• Minnesota IRA, SEP or SIMPLE plan de-

Part-year residents: Add the following items

duction: Multiply your deduction by the

Line 25

and enter the same total on line 17, column

percentage of your total earned income

Th e result on line 25 is the percentage of

A and column B:

that is allocable to Minnesota (without

Minnesota income to federal income.

lowering your wages for self-employment

• alimony paid while a Minnesota resident

losses). For purposes of this deduction

included on line 31a of Form 1040; and

only, earned income includes wages,

• the portion of your student loan interest

alimony, self-employment income and all

deduction (from line 33 of form 1040,

other earned income. Subtract your self-

line 18 of form 1040A) that represents

employment tax deduction (Schedule SE)

interest paid while a Minnesota resident.

from that total.

Nonresidents: Enter zero on line 17, column

If your spouse also worked, determine

A and column B.

the spousal deduction in the same way.

Use only your spouse’s earned income

plus your spouse’s federal IRA, SEP or

SIMPLE plan deduction.

Worksheet for Line 16, Column B

1 Enter the amount from line 3 of your federal Schedule SE . . . . . . . . . . . . . . . .

2 Enter the amount from step 1 allocable to Minnesota. . . . . . . . . . . . . . . . . . . .

3 Divide step 2 by step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 Amount from line 27 of federal Form 1040 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 Multiply step 3 by step 4. Th e result is your Minnesota

Self-Employed Tax Deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6 Line 2 of the worksheet for line 29 of federal Form 1040 or line 13 of the

Self Employment Health Insurance worksheet found in Publication 535. . . .

7 Enter the amount from step 6 allocable to Minnesota. . . . . . . . . . . . . . . . . . . .

8 Divide step 7 by step 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9 Amount from line 29 of federal Form 1040 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10 Multiply step 8 by step 9. Th e result is your Minnesota

Self-Employed Health Insurance Deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . .

11 Add steps 5 and 10. Enter here and on line 16, column B . . . . . . . . . . . . . . . .

Schedule M1nr - Minnesota Nonresidents/part-Year Residents - 2014 Page 3

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