Minnesota Individual Income Tax Forms And Instructions - 2017 Page 10
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33Line Instructions
If your federal adjusted gross income is
Reminder:
Nonresident Aliens: Enter on line 2 the
less than zero, put an X in the oval box
amount of state income tax from line 1 of
• If a line does not apply to you or if the
next to line D to indicate it is a negative
your federal Schedule A (1040NR) or the
amount is zero, leave the box blank.
number.
state income tax amount included on line
• Round dollar amounts on your return
11 of Form 1040NR-EZ.
to the nearest whole dollar.
Minnesota Income
• Drop amounts less than 50 cents and
Line 3—Other Additions
Lines 1–4
increase amounts 50 cents or more to
(Schedule M1M)
Line 1—Federal Taxable Income
the next dollar.
Complete Schedule M1M, Income Ad-
Enter your federal taxable income from:
ditions and Subtractions, if any of the
• Line 43 of federal Form 1040
Federal Return Information
following apply. If in 2017 you:
• Line 27 of Form 1040A
Lines A–D
• Had an adjusted gross income more
Line A—Federal Wages, Salaries, Tips,
• Line 6 of Form 1040EZ
than $186,350 ($93,175 if married fil-
etc.
ing separately) and itemized deductions
• Line 41 of Form 1040NR
Enter your wages, salaries, tips, commis-
on Schedule A
• Line 14 of Form 1040NR-EZ
sions, bonuses, etc. you received in 2017
• Had an adjusted gross income that
If your federal taxable income is less than
from:
exceeds the Minnesota thresholds
zero, enter the actual number and place an
• Line 7 of federal Form 1040
to phase out personal exemptions
X in the oval box next to line 1 to indicate
($279,500 for married filing jointly;
• Line 7 of Form 1040A
it is a negative number.
$232,900 for head of household;
• Line 1 of Form 1040EZ
Line 2—State Income Tax or Sales Tax
$186,350 for single; and $139,750 for
• Line 8 of Form 1040NR
Addition
married filing separately)
• Line 3 of Form 1040NR-EZ
Minnesota does not allow a deduction
• Received interest from municipal
for state income tax or sales tax. If you
Line B—Taxable IRA Distributions,
bonds of another state or its govern-
itemized deductions on your 2017 federal
Pensions and Annuities
mental units
Form 1040, add back any amounts you
Enter the total of your taxable IRA dis-
• Received federally tax-exempt interest
deducted on lines 5 and 8 of federal
tributions, pensions, and annuities you
dividends from a mutual fund invest-
Schedule A for income tax or sales tax.
received in 2017:
ing in bonds of another state or its local
Complete the Worksheet for Line 2.
• Add lines 15b and 16b of federal Form
governmental units
If you filed federal Form 1040A or
1040
• Claimed the bonus depreciation al-
1040EZ, or did not itemize deductions on
lowance or section 179 expensing
• Add lines 11b and 12b of Form 1040A
Form 1040, skip this line.
for qualified property on your federal
• Add lines 16b and 17b of Form
return
1040NR
Line C—Unemployment Compensa-
tion
Enter the unemployment compensation
Worksheet for Line 2
you received in 2017 that is included on:
If you itemized deductions, follow the steps below to determine line 2.
• Line 19 of federal Form 1040
1 Amount from line 29 of your federal Schedule A. . . . . . . . . . . . .
• Line 13 of Form 1040A
2 If you are not a dependent, use the table on the next page
• Line 3 of Form 1040EZ
to find the amount for this step.
• Line 20 of Form 1040NR
Dependents: Enter the standard deduction from
Line D—Federal Adjusted Gross
your federal return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
income
3 Subtract step 2 from step 1 (if result is zero or less, enter 0) . . . .
Enter your 2017 federal adjusted gross
4 State income or sales tax from line 5 of federal Schedule A
income from:
and any additional state income tax you may have included
• Line 37 of federal Form 1040
on line 8 (other taxes) of Schedule A . . . . . . . . . . . . . . . . . . . . . .
• Line 21 of Form 1040A
5 Enter the amount from step 3 or step 4, whichever is less, on line 2 of Form M1.
• Line 4 of Form 1040EZ
• Line 36 of Form 1040NR
Married Couples Filing Separate Returns: Each spouse must complete a separate
• Line 10 of Form 1040NR-EZ
worksheet. If step 4 is less than step 3 for either spouse, each spouse
must enter the step 4 amount of their own worksheet on line 2 of their Form M1 .
10
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