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Last Updated: 12/29/2015

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, you are not required to pay tax on that income, see Calculating Minnesota Gross 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 a:​ You must pay Minnesota tax on: Using form(s):​

are a permanent resident of Minnesota​

full-year resident​
  • all of your income ​
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

full-year resident​

  • all of your income ​

moved to or from Minnesota during the year ​

 

 

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 ​​
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 and you:

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