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Aliens
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If you are not a United States citizen, you are considered an alien for tax purposes. Before filing your tax returns, you must determine what your residency status is in the U.S. and Minnesota.
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To determine your federal residency status, 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
It depends on whether you are a resident or nonresident alien for federal tax purposes.
When filing your Minnesota income tax return:
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.
