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Last Updated: 5/15/2018

Who Must File a Minnesota Individual Income Tax Return

If you are a full-year Minnesota resident, you must file a Minnesota income tax return if you need to file a federal income tax return.

If you are a part-year resident or nonresident, you must file if your Minnesota gross income meets the state's minimum filing requirement.

If you are not required to file, you should file a Minnesota return to claim a refund if any of the following apply:

What is Minnesota's minimum filing requirement?

You must file a Minnesota return if your gross income is at or above the amounts listed for your age and filing status in the table below. Gross income is all income before subtracting any deductions or expenses.
 
Note: Part-year residents and nonresidents must use the Under Age 65 and Single column.
If You're Under Age 65:​​ If You're Age 65 or Older​
Year​ Single​ ​Married - both under age 65 ​Year ​Single ​Married - one age 65 or older ​Married - both age 65 or older
​2017 ​10,400 20,800​ 2​017​​​ ​11,950 ​22,050​ 23,300​
​2016 ​10,350 ​20,700 ​2016 ​11,900 ​21,950 ​23,200
​2015 10,300​ ​20,600 ​2015 11,850​​ 21​,850​ ​23,100
​2014 10,150​ ​20,300 2014​ ​11,700 ​21,500 ​22,700
​2013 ​10,000 ​20,000 ​2013 11,500​ ​21,200 ​22,400
2012​ 9,750​ 19,500​ 2012​ 11,200​ 20,650​ 21,800​
2011​ ​9,500 ​19,000 2011​ 10,950​ 20,150​ 21,300​
2010​ 9,350​ 18,700​ 2010​ 10,750​ 19,800​ 20,900​
2009​ 9,350​ 18,700​ 2009​ 10,750​ 19,800​ 20,900​
2008​ 8,950​ 17,900​ 2008​ 10,300​ 18,950​ 20,000​
2007​ 8,750​ 17,500​ 2007​ 10,050​ 18,550​ 19,600​

For more information on filing requirements, see Income Tax Fact Sheet 12 - Filing Past-Due Returns.