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Calculating Minnesota Gross Income

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As a part-year resident or nonresident, you must file a Minnesota income tax return if your Minnesota gross income meets or exceeds the minimum filing requirement ($12,400 for 2020).

How do I determine my Minnesota gross income?

Step 1:
Calculate your total income received while you were a Minnesota resident. Use your income from all sources, including income received outside of Minnesota.

Step 2:
Calculate your total Minnesota income received while you were a nonresident. This includes:

  • Wages, salaries, fees, commissions, tips, and bonuses for work done in Minnesota.
  • Gross rents and royalties from Minnesota property.
  • Gains from the sale of land or other tangible property in Minnesota.
  • Gross winnings from gambling in Minnesota.
  • Gains from the sale of a partnership interest that had property or sales in Minnesota.
  • Gains on the sale of goodwill or income from a “non-compete” agreement connected with a business operating in Minnesota.
  • Minnesota gross income from a business or profession conducted partly or entirely in Minnesota. For a 2020 partnership or S corporation, this is the amount entered on line 27 of Schedule KPI or line 27 of Schedule KS.

Step 3:
Combine the totals from steps 1 and 2.

If this amount meets the minimum filing requirement for the year ($12,400 for 2020), file a Minnesota return using Form M1, Individual Income Tax, and Schedule M1NR, Nonresident/Part-Year Residents.

If the amount is less than the minimum filing requirement, you should file a Minnesota return to claim a refund if you:

  • Had Minnesota income tax withheld
  • Made Minnesota estimated tax payments
  • Qualify for certain Minnesota refundable credits

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