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 $12,900
Single, age 65 or older, gross income is at least $14,600
Married, both under age 65, gross income is at least $25,800
Married, one spouse age 65 or older, gross income is at least $27,150
Married, both age 65 or older, gross income is at least $28,500
Head of Household, age under 65, gross income is at least $19,400
Head of Household, age 65 or older, gross income is at least $21,100
Married Filing Separately, ANY age, gross income at least $5
Qualifying Widow(er), age under 65, gross income at least $25,800
Qualifying Widow(er), age 65 or older, gross income at least $27,150
Part Year Residents and Nonresidents:
You must file a Minnesota income tax return if you moved into or out of Minnesota during 2022 and meet the filing requirements for part-year residents.
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 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