Aliens

To determine your residency status for federal tax purposes, see federal Publication 519, U.S. Tax Guide for Aliens. For federal tax purposes, you are considered either a resident alien or a nonresident alien.

To determine your Minnesota residency status, see Residency. For Minnesota tax purposes, you are considered a full-year resident, part-year resident, or nonresident.

Your Minnesota income tax requirements depend on whether you are a resident or nonresident alien for federal tax purposes. For more information, see the tables 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. This requirement applies even if you are allowed to claim an exemption for your spouse.
   
• 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..

• State tax deduction - You must add the state tax deduction back to Minnesota taxable income on your Minnesota income tax return.
  • If you filed federal Form 1040NR, use the amount of state income tax from federal Schedule A.
  • If you filed federal Form 1040NR-EZ, use the amount included on the “itemized deduction” line.

• 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.