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Minnesota Taxable Income
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Generally, you must pay Minnesota income tax if any of these apply:
- You are a Minnesota resident for all or part of the year.
- You live in or spend more than half the year in Minnesota, and you owned, occupied, or maintained an abode in the state (a residence suitable for year-round use and equipped with its own cooking and bathing facilities).
- You receive income from Minnesota sources.
You do not need to pay Minnesota income tax if either of these apply:
- You are a full-year Minnesota resident who is not required to file a federal income tax return.
- You are a part-year resident or nonresident whose Minnesota gross income is below the minimum filing requirement ($13,825 for 2023). For more information, see Calculating Minnesota Gross Income.
This table explains when income is taxable to Minnesota 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 forms |
|---|---|---|---|
| Are a permanent resident of Minnesota | Full-year resident | All of your income | |
Are a permanent resident in another state, but you:
| Full-year resident | All of your income | |
| Moved to or from Minnesota during the year | Part-year resident |
| |
Are a permanent resident in another state, but you:
| Part-year resident |
| |
| Are a permanent resident in another state and did not meet Minnesota’s 183-day rule | Nonresident | Your income from Minnesota sources |
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