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How Minnesota Taxes Nonresident Income
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Minnesota taxes certain income that nonresidents receive. For details, see Minnesota Statute 290.17.
| Type of Income | Is It Assigned to Minnesota? |
|---|---|
| Wages, salaries, tips, commissions, bonuses, severance pay, annual leave, stock options | Yes, for services performed or income earned in Minnesota |
| Interest, dividends | No |
| State refunds, alimony received, unemployment compensation | No |
| Qualified pensions, IRA distributions, annuities, deferred compensation plans | No |
| Nonqualified plans (such as stock options) | Yes, if earned in Minnesota |
| Capital gains and losses from the sale of intangible assets (such as stock) | No |
| Capital gains and losses from the sale of tangible assets not used in a trade or business | Yes, for property located in Minnesota |
| Covenant not to compete, goodwill | Generally, yes |
| Gain on the sale of a partnership interest | Yes, for partnerships located in Minnesota |
| Business income from a sole proprietorship | Yes, to the extent activities are conducted in Minnesota |
| Rent and royalty income | Yes, for property located in Minnesota |
| Installment sales | Yes, for capital assets were located in Minnesota, but only if the gain on the sale was assigned to Minnesota, not the interest |
| Like-kind exchanges | No. |
| Partnership, S Corporation income or loss | Yes, to the extent activities were conducted in Minnesota |
| Farm income or loss | Yes, to the extent activities were conducted in Minnesota |
| Gambling Winnings | Is it Assigned to Minnesota? |
|---|---|
| From American Indian casinos | Yes, from casinos located in Minnesota |
| From Minnesota lottery | Yes, from tickets purchased in Minnesota |
| From charitable or lawful gambling, or pari-mutuel wagering | Yes, from gambling in Minnesota |
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