According to Minnesota Instructions, “If you are a full-year Minnesota resident, you must file a Minnesota income tax return if you need to file a federal income tax return.”
If you are a Part year resident or nonresident, you must file if your Minnesota gross income meets the state's minimum filing requirement.
Filing Requirements:
Single, under age 65, gross income is at least $13,825
Single, age 65 or older, gross income is at least $15,675
Married, both under age 65, gross income is at least $27,650
Married, one spouse age 65 or older, gross income is at least $29,100
Married, both age 65 or older, gross income is at least $30,550
Head of Household, age under 65, gross income is at least $20,800
Head of Household, age 65 or older, gross income is at least $22,659
Married Filing Separately, ANY age, gross income at least $5
Qualifying Widow(er), age under 65, gross income at least $27,650
Qualifying Widow(er), age 65 or older, gross income at least $29,100
Part Year Residents:
File a Minnesota income tax return if you moved into or out of Minnesota in 2023 and your 2023 Minnesota source income is $13,825 or more. Complete Schedule M1NR, Nonresidents/Part-Year Residents, to determine income received while a Minnesota resident and income received from Minnesota sources 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 applied to you:
• You were physically 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, that could be lived in year-round) in Minnesota
If both conditions apply, you are considered a Minnesota resident for the length of time you maintained an abode in Minnesota.
Please review the Minnesota instruction booklet for additional details here.
Can I use a different filing status on my State return than I used on my Federal return?
No, the filing status to file your Minnesota return must be the same you used to file your federal return.
Can I choose to file a return, even if I am not required to file?
If you are not required to file, you should file a Minnesota return to claim a refund if any of the following apply:
- You had Minnesota income tax withheld from you pay.
- You qualify for a refundable credit such as the Child and Working Family Credit, Child and Dependent Care Credit, Parents of Stillborn Children Credit or K-12 Education Credit.
NOTE: Minnesota has a Reciprocal Agreement with North Dakota and Michigan