Minnesota Individual Income Tax Forms And Instructions

Filing Requirements (cont.)

Michigan and North Dakota Residents

Minnesota has reciprocity agreements with Michigan and North Dakota. You are not subject to Minnesota income tax if, in 2017:

•

You were a full-year resident of Michigan or North Dakota and returned to your home state at least once a month

•

Your only Minnesota income was from the performance of professional personal services (wages, salaries, tips, commissions,

bonuses)

Complete Schedule M1M, Income Additions and Subtractions, to file for a refund of withholding if you are a resident of Michigan or

North Dakota. For more information, see Income Tax Fact Sheet #4, Reciprocity.

Follow the steps below to complete your Form M1 and Schedule M1M:

1 Enter the appropriate amounts from your federal return on lines A–D and on line 1 of Form M1.

2 Skip lines 2 and 3 of Form M1.

3 Enter the amount from line 1 of Form M1 on line 25 of Schedule M1M and on line 6 of Form M1. Place an X in the box for line 25

of Schedule M1M to indicate the state of which you are a resident.

4 Complete the rest of Form M1. In addition to Schedule M1M, you must also complete and enclose Schedule M1W, Minnesota

Income Tax Withheld, and a copy of your home state tax return.

Do not complete Schedule M1NR.

If your wages are covered by reciprocity and you do not want your employer to withhold Minnesota tax in the future, file Form MWR,

Reciprocity Exemption/Affidavit of Residency, each year with your employer.

If you are filing a joint return and only one spouse works in Minnesota under a reciprocity agreement, include both of your names,

Social Security numbers, and dates of birth on your return.

If your gross income assignable to Minnesota from sources other than from the performance of personal services covered under reci-

procity is $10,400 or more, you are subject to Minnesota tax on that income. File a Minnesota income tax return and Schedule M1NR.

You are not eligible to take the reciprocity subtraction on Schedule M1M.

How is my information used?

The information you provide on your tax return is private under state law. We use this information to determine your liability under

Minnesota tax laws and for other tax administration purposes. We cannot give this information to others without your consent, except

that certain other government entities may have access to this information, if allowed by law. For more information about how your

information is used, including a complete list of the entities it may be shared with, go to and type

Use of Information in the Search box.

Reminder for Seniors and Disabled Taxpayers:

If you

And you

Then

Were born before January 2, 1953

Meet certain income requirements for 2017

You may qualify for an

income tax subtraction

Are permanently and totally disabled at

• Meet certain income requirements for 2017, and

on Schedule M1R.

the end of 2017

• Received federally taxable disability income in 2017

Other benefits you may be eligible for include:

• Homestead Credit Refund for Homeowners and Renters Property Tax Refund (from Minnesota Department of Revenue) Form

M1PR.

• Senior Citizens Property Tax Deferral Program. For more information, see Property Tax Fact Sheet 3, Senior Citizens Property

Tax Deferral.

• Special Homestead Classification: Class 1b (for qualifying blind and disabled property owners). For more information see

Property Tax Fact Sheet 18, Special Homestead Classification: Class 1b.

For more information on Seniors’ Tax issues, see Income Tax Fact Sheet 6, Senior Tax Issues, visit our website at

, or call us at 651-296-3781 or 1-800-652-9094 (toll-free).

Minnesota Individual Income Tax Forms And Instructions - 2017 Page 7

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