You may need to file and pay Minnesota AMT even if you did not have to pay federal alternative minimum tax. Common reasons for this include any of the following:
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You claim large gambling losses as deductions on Schedule M1SA.
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You claim a large home mortgage interest deduction on Schedule M1SA.
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You claim a large amount of state or local taxes (such as income, sales, or property) on Schedule M1SA.
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You claim large amounts of employee business expenses on Schedule M1SA.
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You claim a large number of exemptions.
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You take the standard deduction and claim large exemptions or income subtractions not allowed on your state return.
Complete Schedule M1MT to determine if you must pay Minnesota AMT. If you filed your federal income tax return with federal Form 6251, you will need that form to complete Schedule M1MT.