Minnesota Individual Income Tax Forms And Instructions

Filing Requirements

Who is required to file?

You are required to file a 2017 Minnesota income tax return if one or more of the following apply:

• You were a resident for the entire year in 2017 and had to file a federal income tax return

• You were a part-year resident or nonresident and meet the requirements below

• You qualify for and want to claim refundable credits

Minnesota Residents

File a 2017 Minnesota income tax return if you were a Minnesota resident for the whole year and you were required to file a 2017

federal income tax return.

You are a Minnesota resident if either of the following apply:

•

Minnesota was your permanent home in 2017

•

Minnesota was your home for an indefinite period of time and you maintained an abode (house, townhouse, condominium, apart-

ment, mobile home, or cabin, with cooking and bathing facilities in Minnesota, that could be lived in year-round) in Minnesota

For more information, see Income Tax Fact Sheet #1, Residency.

File a Minnesota return even if you are not required to file a federal return to:

•

Claim refundable credits (K–12 Education, Working Family, Dependent Care, Parents of Stillborn Children)

•

Get a refund if your employer withheld Minnesota income tax from your wages in 2017

Part-Year Residents

File a Minnesota income tax return if you moved into or out of Minnesota during 2017 and meet the filing requirements for part-year

residents. Complete Schedule M1NR, Nonresidents/Part-Year Residents, to determine income received while a Minnesota resident and

income received from sources in Minnesota while a nonresident. Your Minnesota tax is based on that income.

Nonresidents

If you were a resident of another state but lived in Minnesota, file a Minnesota income tax return as a Minnesota resident if both of

these conditions applied to you:

•

You were in Minnesota for 183 days or more during the tax year

•

You or your spouse owned, rented, lived in, or leased an abode (house, townhouse, condominium, apartment, mobile home, or

cabin, with cooking and bathing facilities in Minnesota, that could be lived in year-round)

If both conditions apply, you are considered a Minnesota resident for the length of time you maintained an abode in Minnesota.

File a Minnesota income tax return if you meet the filing requirements in the next section.

For more details, see Income Tax Fact Sheet #2, Part-Year Residents, and Income Tax Fact Sheet #3, Nonresidents.

Filing Requirements for Part-Year Residents and Nonresidents

Determine your total income from all sources (including sources not in Minnesota) while a Minnesota resident.

Determine the total of the following types of income you received while a nonresident of Minnesota:

•

Wages, salaries, fees, commissions, tips, and bonuses for work done in Minnesota

•

Gross rents and royalties received from property located in Minnesota

•

Gains from the sale of land or other tangible property in Minnesota

•

Gross winnings from gambling in Minnesota

•

Gains from the sale of a partnership interest, to the extent the partnership had property or sales in Minnesota

Gains reported on Schedule M1AR, Accelerated Recognition of Installment Sale Gains

•

Gains on the sale of goodwill or income from an agreement not to compete connected with a business operating in Minnesota

•

Minnesota gross income from a business or profession conducted partly or entirely in Minnesota. This is the amount from line

7 of federal Schedule C, line 1 of Schedule C-EZ, or line 9 of Schedule F of Form 1040. Gross income from a partnership, S

corporation, or Trust or Estate is the amount on line 20 of Schedule KPI, line 20 of Schedule KS, or line 26 of Schedule KF.

3 Add step 1 and step 2. If the total is $10,400 or more, you must file a Minnesota income tax return and Schedule M1NR.

If the result is less than $10,400 and you had amounts withheld or paid estimated tax, file a Minnesota income tax return and Schedule

M1NR to receive a refund.

Even if only one spouse has Minnesota income and you filed a joint federal return, you must file a joint Minnesota income tax

return. Complete Schedule M1NR and include a copy of the schedule when you file your return.

Minnesota Individual Income Tax Forms And Instructions - 2017 Page 6

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