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Last Updated: 7/16/2018

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Individual Income Tax

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Individual Income Tax > Tax Information > Military: Spouse residency relief act

  • My spouse and I aren’t residents of Minnesota, but I’m stationed in Minnesota on active military duty. My spouse is working and living with me in Minnesota. Do we need to file a Minnesota income tax return?Back to top

    If you and your spouse’s legal residence is the same state and he or she is in Minnesota only to be with you, your spouse’s wages are not taxable to Minnesota.  If your spouse’s wages and your military pay are your only income from Minnesota sources, you are not required to file a Minnesota tax return.

    If your income that is taxable to Minnesota, such as nonmilitary wages you earn and Minnesota gambling winnings, is more than the minimum filing requirement ($10,400 for 2017) you are required to file a Minnesota income tax return.

    See How Nonresident Income is Taxed by Minnesota for information on what types of income are taxable to Minnesota.  Your military pay is not taxable to Minnesota.  If your spouse meets the requirements in the first paragraph, his or her wages are not taxable to Minnesota.

  • ​How might my tax credits be affected if my spouse is not a resident of Minnesota?Back to top

    Most Minnesota tax credits are based on the percentage of income that is taxed by Minnesota. If your spouse’s income is exempt from Minnesota tax, the amount you receive for those credits will be lowered, and possibly reduced to zero. For more information, see the Form M1 instructions or the appropriate schedule used to claim a specific credit. (View “Credits.”)