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Last Updated: 12/29/2017

Calculating Minnesota Gross Income

Part-year residents and nonresidents must file a Minnesota income tax return if their Minnesota gross income meets or exceeds the filing requirement ($10,400 for 2017).

To determine your Minnesota gross income:

Step 1:

Calculate the total income received while you were a Minnesota resident. Include income from all sources, as well as income received outside of Minnesota.

Step 2:

Calculate the total Minnesota income you received while you were a nonresident. This includes:
  • Wages, salaries, fees, commissions, tips, and bonuses for work done in Minnesota
  • Gross rents and royalties from Minnesota property
  • Gains from the sale of land or other tangible property in Minnesota
  • Gross winnings from gambling in Minnesota
  • Gains from the sale of a partnership interest that had property or sales in Minnesota
  • Gains on the sale of goodwill or income from a “non-compete” agreement connected with a business operating in Minnesota
  • Minnesota gross income from a business or profession conducted partly or entirely in Minnesota

    For a partnership or S corporation for 2017, this is the amount entered on line 20 of Schedule KPI or line 20 of Schedule KS.

Step 3:

Combine the totals from steps 1 and 2. If this amount meets the minimum filing requirement for the year ($10,400 for 2017), file a Minnesota return using  Form M1, Individual Income Tax, and Schedule M1NR, Nonresident/Part-Year Residents.

Note: You should file a Minnesota return to claim a refund if you had any Minnesota withholding, made estimated tax payments, or qualify for certain Minnesota refundable credits, even if your Minnesota gross income is less than the minimum filing requirement.