Minnesota Individual Income Tax Forms And Instructions - 2017 Page 14
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33Line Instructions (cont.)
eligible, you must have paid 2017 state
• Gains excluded under IRC section
Line 13—Tax on Lump-Sum Distribu-
tax on the same income to both Minnesota
1202
tion (Schedule M1LS)
and the state of which you were a resident.
You must file Schedule M1LS, Tax on
• Preferences and adjustments from an
You must get a statement from the other
Lump-Sum Distribution, if all of the fol-
electing large partnership (from the
state’s tax department stating ineligibility
lowing conditions apply:
AMT adjustment boxes from your
to receive a credit on that state’s return for
• You received lump-sum distribution
Schedule K-1 of federal Form 1065-B)
income tax paid to Minnesota. Include this
from a pension, profit-sharing, or stock
3 Add step 1, step 2, and line 40 of Form
statement with your Form M1.
bonus plan in 2017
1040.
• You were a Minnesota resident when
If you claimed a federal foreign tax credit
4 Subtract lines 4, 14, and 20 of federal
you received any portion of the lump-
and you included taxes paid to a Canadian
Schedule A (1040) from step 3.
sum distribution
province or territory, you cannot use these
5 Complete Schedule M1MT if step 4 is
• You filed federal Form 4972
same taxes paid to determine your Minne-
more than:
If you complete Schedule M1LS, include
sota credit.
• $63,218 if you are married and filing
the schedule and Form 4972 when you file
If you qualify, complete Schedule M1CR,
a joint return or filing as a qualifying
your Minnesota income tax return.
Credit for Income Tax Paid to Another
widow(er)
Credits Against Tax
State, and include the schedule with Form
• $31,609 if you are married and filing
M1.
Line 16—Marriage Credit (Schedule
separate returns
M1MA)
If you paid income tax to Wisconsin:
• $47,786 if you are single
To qualify for the marriage credit, you
A portion of your credit may be refundable.
must meet all of the following require-
Complete Schedule M1RCR, Credit for
$46,565 if you are filing as head of
•
ments:
Income Tax Paid to Wisconsin, and include
household
• You are filing a joint return
the schedule with Form M1.
On your Schedule M1MT, if line 27 is
• Both you and your spouse have taxable
If you worked in Michigan or North Dakota:
more than line 28, you must pay Minne-
earned income, taxable pension, or tax-
If you were a full- or part-year resident of
sota alternative minimum tax. Complete
able Social Security income
Minnesota and had 2017 state income tax
and include Schedule M1MT and Form
• Your joint taxable income on line 8 of
withheld by Michigan or North Dakota
6251 when you file your Minnesota in-
your Form M1 is at least $38,000
from professional or personal service
come tax return.
• The earned income of the lesser-earning
income (such as wages, salaries, tips,
Line 12—Part-Year Residents and
spouse is at least $23,000
commissions, bonuses) you received from
Nonresidents (Schedule M1NR)
If you qualify, complete Schedule M1MA,
working in one of those states, do not file
Your tax is determined by the percent-
Schedule M1CR. Instead, file that state’s
Marriage Credit, to determine your credit.
age of your income that is assignable to
income tax return to get a refund of the tax
Line 17—Credit for Taxes Paid to
Minnesota. Complete Schedule M1NR to
withheld for the period of time you were a
Another State (Schedule M1CR and
determine your Minnesota tax.
Minnesota resident.
Schedule M1RCR)
See page 5 to determine if you were a resi-
To get the other state’s income tax form,
If you were a Minnesota resident for all or
dent, part-year resident, or nonresident.
call that department or go to their website:
part of 2017 and you paid income tax both
to Minnesota and to another state on the
• Michigan Department of Treasury, 517-
If you complete Schedule M1NR, en-
same income, you may be able to reduce
373-3200,
ter the amounts from lines 23 and 24 of
your tax. A Canadian province or territory
Schedule M1NR on lines 12a and 12b of
• North Dakota Office of State Tax
and the District of Columbia are consid-
your Minnesota income tax return. Include
Commissioner, 701-328-1243,
ered a state for purposes of this credit.
Schedule M1NR when you file Form M1.
If you were a resident of another state,
but are required to file a 2017 Minnesota
income tax return as a Minnesota resident,
you may be eligible for this credit. To be
14 14
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