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Last Updated: 12/27/2013

Who Must File a Minnesota Individual Income Tax Return

If you were a Minnesota resident for the full year and you’re required to file a federal income tax return, you must also file a Minnesota return.

If you were a part-year resident or nonresident, you must file if your Minnesota gross income meets the filing requirement.

If you’re a “nonresident alien” (for federal tax purposes), you may have to file a Minnesota return, depending on your income and how much time you spent in the state. For details, see Aliens and Minnesota Taxes.

Note: Even if you’re not required to file, you should file a Minnesota return to claim a refund if any of the following apply to you:

Minimum Filing Requirements

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
​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​
2006​ 8,450​ 16,900​ 2006​ 9,700​ 17,900​ 18,900​
2005​ 8,200​ 16,400​ 2005​ 9,450​ 17,400​ 18,400​
2004​ 7,950​ 15,800​ 2004​ 9,150​ 16,850​ 17,800​
2003​ 7,800​ 15,600​ 2003​ 8,950​ 16,550​ 17,500​