If you’re a part-year resident or a nonresident, you must file a Minnesota income tax return if your “Minnesota gross income” meets the annual filing requirement ($10,150 for 2014).
To determine your Minnesota gross income:
Calculate the total income received while you were a Minnesota resident. Include income from all sources, including those outside Minnesota.
Calculate the total Minnesota income you received while you were a nonresident. This includes:
- Wages, salaries, fees, commissions, tips or 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
- 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. Gross income is income before subtracting any deductions or expenses. For a partnership or S corporation for 2014, this is the amount entered on line 21 of Schedule KPI or line 21 of Schedule KS.)
- Gross winnings from gambling in Minnesota.
Combine the totals from steps 1 and 2. If this amount meets the minimum filing requirement for the year ($10,150 for 2014), you must file a Minnesota return using Form M1, Individual Income Tax, and Schedule M1NR, Nonresident/Part-Year Residents.
Note: Even if not required, you should file a Minnesota return to claim a refund if you had any Minnesota withholding or estimated tax payments. Follow the steps under “Who must file” in the Schedule M1NR instructions.