COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
There are other things you should know as a nonresident alien filing Minnesota income tax. See key differences below:
Filing status - If you used any of the “married” filing statuses on your federal income tax return, you must use the “married filing separately” filing status on your Minnesota income tax return.
Itemized deductions - Generally, you may only claim qualified itemized deductions on your Minnesota return. You are not allowed the standard deduction unless it’s provided in a tax treaty between your home country and the U.S..
Credits - Nonresident aliens do not qualify for the Minnesota Working Family Credit. Married nonresident aliens do not qualify for the Minnesota Marriage Credit, Child and Dependent Care Credit, or K-12 Education Credit.