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Last Updated: 5/3/2018

Aliens

If you are not a United States (U.S.) citizen, you are considered an alien for tax purposes.

How do I determine my residency status as an alien?

To determine your residency status for federal tax purposes, see federal Publication 519, U.S. Tax Guide for Aliens. For federal tax purposes, you are considered either a resident alien or a nonresident alien.

To determine your Minnesota residency status, see Residency. For Minnesota tax purposes, you are considered a full-year resident, part-year resident, or nonresident.

Do I need to file and pay Minnesota income tax as an alien?

Your Minnesota income tax requirements depend on whether you are a resident or nonresident alien for federal tax purposes. For more information, see the tables below.

What if I am a resident alien for federal tax purposes?

If, for Minnesota tax purposes,  you are a ​  Then
​ Full-year resident ​ You must file Form M1, Individual Income Tax, if you are required to file a federal income
 tax return.
​ Part-year resident ​ ​You must file Form M1 and Schedule M1NR, Nonresident/Part-Year Residents, if your
 Minnesota gross income meets the minimum filing requirement ($10,400 for 2017).  
 For more information on Minnesota gross income, see Calculating Minnesota Gross Income.
​ Nonresident

What if I am a nonresident alien for federal tax purposes?

If, for Minnesota tax purposes, you are a Then
​ Full-year resident ​ You must file Form M1, Individual Income Tax, if you are required to file a federal income
 tax return.
​ Part-year resident ​ ​You must file Form M1 and Schedule M1NR, Nonresident/Part-Year Residents, if your
 Minnesota gross income is more than the federal personal exemption amount ($4,050 for
 2017). For more information on Minnesota gross income, see Calculating Minnesota Gross 
 Income
.
​ Nonresident
There are other things you should know as a nonresident alien filing Minnesota income tax. See key differences below:
 
  • Filing status - If you used any of the “married” filing statuses on your federal income tax return, you must use the “married filing separately” filing status on your Minnesota income tax return. This requirement applies even if you are allowed to claim an exemption for your spouse.
  • State tax deduction - You must add the state tax deduction back to Minnesota taxable income on your Minnesota income tax return.
  • Credits - Nonresident aliens do not qualify for the Minnesota Working Family Credit. Married nonresident aliens do not qualify for the Minnesota Marriage Credit, Child and Dependent Care Credit, or K-12 Education Credit.

For more detailed filing requirements and other information, see Income Tax Fact Sheet 16 – Aliens.