Income Tax Fact Sheet 1


Minnesota residents must pay Minnesota tax on taxable income received inside and outside of the state. This rule does not apply to individuals who are nonresidents under the Servicemembers Civil Relief Act.

You are required to file a Minnesota income tax return if your Minnesota gross income meets the minimum filing requirement ($13,825 for 2023). File electronically or use Form M1, Individual Income Tax, to file your return. For details, see Income Tax Fact Sheet 12, Filing Past Due Returns.

If your Minnesota gross income is less than the requirement, you should file a Minnesota return to claim a refund if any of these apply:

  • You had Minnesota tax withheld
  • You made estimated tax payments to Minnesota
  • You qualify for refundable credits

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