Calculating Minnesota Gross Income
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?
Calculate your total income received while you were a Minnesota resident. Use your income from all sources, including income received outside of Minnesota.
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.
Combine the totals from steps 1 and 2.
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