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Last Updated: 12/27/2013

What Income is Taxable in Minnesota?

Generally, you must pay Minnesota income tax if any of the following are true:
 
  • You are a Minnesota resident for all or part of the year.
  • You live or spend more than half the year in the state.
  • You receive income from Minnesota sources.
 However, if your total income that is “assigned” to Minnesota (subject to Minnesota tax) is below Minnesota’s minimum filing requirement for the year, you are not required to pay tax on that income.
 
The table below explains when income is assigned to Minnesota for tax purposes and what forms you need to file.
 

Assignment of Income

If you:​ For tax purposes, you’re considered:​ You must pay Minnesota tax on: Using form(s):​

are a permanent resident of Minnesota​

a full-year resident​
  • all of your income ​

moved to or from Minnesota during the year ​

 

a part-year resident​
  • your income from Minnesota sources; and
  • your income from non-Minnesota sources, if received while a resident of Minnesota​

are a permanent resident in another state but you:

  • met Minnesota’s 183-day rule; and
  • maintained an abode* in Minnesota for less than the entire year ​
a part-year resident​
  • your income from Minnesota sources; and
  • your income from non-Minnesota sources, if received while a resident of Minnesota​

are a permanent resident in another state but you:

  • met Minnesota’s 183-day rule; and
  • maintained an abode* in Minnesota for the entire year​
a part-year resident​
  • all of your income ​

are a permanent resident in another state and you:

  • did not meet Minnesota’s 183-day rule​
a nonresident​
  • your income from Minnesota sources​
*You “maintained an abode” if you or your spouse owned, rented or occupied a living unit suitable for year-round use, equipped with its own cooking and bathing facilities.
 

How do I know if I met Minnesota’s minimum filing requirement?

If you’re a full-year resident and had to file a federal return, you must also file and pay income tax in Minnesota.
 
If you’re a part-year resident or nonresident, see Part-Year Residents and Nonresidents and Residency and the 183-Day Rule.
 
If you are a resident alien, follow the same rules as other taxpayers. For more information, see Income Tax Fact Sheet 16, Aliens.