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Last Updated: 12/22/2017

Nonmilitary Spouse

If you are a military service member who lives with your spouse, usually both of you will have the same state of residence for tax purposes. However, if you and your spouse were residents of different states when you were married, this continues until one spouse takes steps to establish residency in the same state as the other.

What filing status should I use?

Married military service members must use the same filing status for Minnesota as on their federal income tax return. If you file a joint federal return, you must do the same for Minnesota.

What if I am stationed outside of Minnesota?

If you are stationed outside of Minnesota and your spouse remains a resident:
  • If your spouse does not receive income from Minnesota sources, you are not required to file a Minnesota return.
  • If your spouse receives Minnesota source income you must file a Minnesota return using Form M1, Individual Income Tax return. Your spouse’s income is fully taxable but your active-duty military pay is subtracted from your Minnesota income using Schedule M1M, Income Additions and Subtractions.

What if my spouse is not a resident of Minnesota?

Nonresidents who receive less than $10,400 in gross income (for 2017) from Minnesota sources are not required to file a Minnesota income tax return.
If you have Minnesota source income of $10,400 or more (excluding all active-duty military pay), you must file a Minnesota return. Use Form M1 and Schedule M1NR, Nonresidents/Part-Year Residents.