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Filing Status for Individuals

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The Minnesota Department of Revenue uses your filing status to determine your filing requirements, standard deduction, eligibility for certain credits and deductions, and correct tax.

You must use the same filing status on your state income tax return as on your federal return. Your filing status options are:

  • Single
  • Married Filing Jointly
  • Married Filing Separately
  • Head of Household
  • Qualifying Widow(er) with Dependent Child

For details on these filing statuses, see IRS Publication 501.

Consider your tax situation before choosing a filing status. While the IRS sets the rules for filing statuses, the status you choose can affect your state return. For example, if you choose Married Filing Separately, you may not claim these Minnesota credits:

  • Child and Dependent Care Credit
  • Working Family Credit
  • K-12 Education Credit

Filing Options for Marriages

Type of marriage: Choices to file:

Legal separation

Married Filing Separately
Married Filing Joint

Common law marriage

Single

Opposite-sex or same-sex marriage

Married Filing Separately
Married Filing Jointly

Married Outside of Minnesota

We will recognize the marriage in the place where it occurred if it was either:

  • Valid at the time of the contract
  • Validated by later law changes

Contact Info

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