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.
   
• 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.