Minnesota Individual Income Tax Forms And Instructions - 2017 Page 21
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33Military Personnel
Am I a Minnesota resident?
Subtractions
Did you serve in a Combat Zone at
If you are a resident when you enlist, you
Minnesota residents who are in the mili-
any time during 2017?
remain a Minnesota resident until you
tary can take a subtraction for military
You are eligible for a credit of $120
establish domicile somewhere else. Do not
pay if included in federal taxable income,
for each month you served in a
complete Schedule M1NR, Nonresidents
including Active Guard Reserve (AGR)
combat zone or hazardous duty area
and Part-year Residents, unless you (or
Program pay earned under Title 32. Use
if Minnesota is your state of legal
your spouse) are a part-year resident of
Schedule M1M to claim these subtrac-
residence (domicile). You can claim
Minnesota or you (or your spouse) are a
tions.
this credit for months served in years
nonresident.
Civilian employees of the military or state
2015, 2016, and 2017. Complete
Military personnel who are part-year
military employees cannot take this sub-
Form M99, Credit for Military
residents or nonresidents: When deter-
traction regardless of where this income
Service in a Combat Zone, and mail
mining if you are required to file a Min-
was earned.
it to the department with the required
nesota return using the steps on page 6, do
If you had nonmilitary income taxed by
information listed on Form M99.
not include:
another state while you were a Minnesota
To download Form M99, go to
• Active duty military pay for service
resident, you may qualify for a credit for
outside Minnesota in step 1
taxes paid to another state (see Schedule
M1CR, Credit for Income Tax Paid to An-
• Active duty military pay for service in
other State, or Schedule M1RCR, Credit
Minnesota in step 2
Extensions
for Taxes Paid to Wisconsin).).
If you are active duty military in a presi-
Resident military spouses: If you are the
dentially designated combat zone or con-
Military Pensions
spouse of an active duty military member
tingency operation, you may file and pay
Certain types of military pensions or
who is stationed outside of Minnesota, all
your Minnesota income taxes up to 180
other military retirement pay may be
income you earned in another state is as-
days after the last day you are in the com-
subtracted from taxable income. To claim
signable to Minnesota.
bat zone or the last day of any continuous
this subtraction, the qualifying income
Nonresident military spouses: You may
hospitalization for injuries sustained while
must be included in federal taxable in-
be exempt from Minnesota tax on personal
serving in the combat zone. When you file
come. The subtraction for tax year 2017
service income from services performed in
your Minnesota income tax return, enclose
is reported on line 32 of Schedule M1M,
Minnesota if you meet all of the following
a separate sheet stating that you were serv-
Income Additions and Subtractions. If this
requirements:
ing in a combat zone.
subtraction is claimed, the nonrefundable
• The servicemember was present in
credit for past military service cannot be
If you are stationed outside the United
Minnesota in compliance with military
claimed.
States but not involved in combat zone
orders
operations, you have until October 15 to
• The servicemember was domiciled in a
file your return but must pay any tax owed
state other than Minnesota
by April 17.
• The spouse was in Minnesota solely to
For additional military information go to
be with the servicemember
or see Income
• The spouse had the same state of resi-
Tax Fact Sheet #5, Military Personnel -
dency or domicile as the servicemem-
Residency and Fact Sheet #5a, Military
ber
Personnel - Subtractions, Credits, and
Extensions.
21
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