Menu Individual Income Tax Top Tasks Income Tax Fact Sheets File an Income Tax Return Filing a Paper Income Tax Return Make a Payment Where's my Refund? Find a Form Additions, Credits, Subtractions Additions Accelerated Recognition of Installment Sale Gains Dividends from Mutual Funds Expenses for Nontaxed Income Federal Bonus Depreciation Federal Large Partnership Treatment First-Time Homebuyer Savings Account Addition Lump-Sum Distributions Phase-Out of Itemized Deductions Section 179 Expensing Addition Section 179 Addback Example 1 - Sole Proprietor Section 179 Addback Example 2 - Sole Proprietor State or Local Government Bond Interest Credits Business and Investment Credits Angel Investment Tax Credit Enterprise Zone Historic Structure Rehabilitation Income Tax Credits Alternative Minimum Tax Student Loan Beginning Farmer Management Education Savings Account Contribution Long Term Care Insurance Marriage Master's Degree in Teacher's Licensure Field Owners of Agricultural Assets Parents of Stillborn Children R&D Credit for Individuals Repayment of Previously Taxed Income SEED Capital Investment Taxes Paid to Another State Employers Transit Pass Market Value Credits Subtractions and Deductions Subtractions Age 65 or Older or Disabled Subtraction AmeriCorps Programs Post-Service Awards Cancellation of Education Loans Charitable Contributions Education Savings Account Contributions Education Savings Account Recapture Tax Federal Bonus Depreciation First-Time Homebuyer Savings Account Foreign Country Income Taxes Gain from the Sale of a Farm: Insolvent Farmer Net Interest from U.S. Bonds Net Operating Losses Organ Donor Railroad Maintenance Railroad Retirement Benefits Reciprocity Income Reciprocity Reservation Income for American Indians Section 179 Expensing Social Security Benefits State Income Tax Refund Deductions and Exemptions Itemized Deductions Standard Deductions Moving Expenses Personal and Dependent Exemptions Advanced Tax Topics Alternative Minimum Tax Alternative Minimum Tax Credit (Schedule M1MTC) Claim for Refund Federal Foreign Income Exclusion Royalty Recipients Volunteer Mileage Reimbursement Appeals, Audits, and Penalty Abatements Appealing an Audit Individual Income Tax Audits Recordkeeping for Income Tax Purposes Penalty Abatement Information for Individuals Customer Service Changing Your Address In-Person Customer Service Request Copies of W-2s Requesting Copies of Previous Returns State Tax Forms Individual Programs Innocent Spouse Program Outreach and Education Separation of Liability Education and Outreach Become a Community Grant Reviewer Education and Outreach Programs K-12 Promotional Materials Paying and Assigning Income Minnesota Taxation of Gambling Winnings Paying Your Individual Income Tax Minnesota Taxable Income Penalties, Interest, Tax Brackets Income Tax Rates and Brackets Interest Rates Penalties and Interest Refund Information Refund Information Form 1099-G Nongame Wildlife Checkoff Specific Taxpayer Groups Homeowners and Renters Members of the Military Credits and Tax Relief Military Pay Subtraction How Minnesota Taxes Your Income Military Service Credit for Deceased Taxpayer Credit for Past Military Service Credit for Military Service in a Combat Zone Military Pension Subtraction Military Spouses Residency Relief Act Tax Debt Relief for Active-Duty Military Tax Relief for Deceased Active-Duty Military Filing and Residency Active Duty Residency Military Filing Extensions Parents and Families K-12 and Qualifying Child Information K-12 Education Subtraction and Credit Qualifying Child Qualifying Expenses Home School Expenses K-12 Education Credit Assignment Program Frequently Asked Questions for Families Frequently Asked Questions for Lenders Household Income Household Income for Income Tax Credits Household Income for K-12 Education Credit Other Credits Child and Dependent Care Credit Working Family Credit Residents What is my residency status? 183-Day Rule Domicile (Residency) Nonresidents Part-Year Residents Aliens (Foreign Nationals) Active-Duty Military Personnel Students What income is taxable and do I need to file? Calculating Minnesota Gross Income How Minnesota Taxes Nonresident Income Residency Audit Process Residency Audit Process Senior Citizens Senior Citizens Property Tax Deferral Program Information on Tax Preparers Choosing a Tax Preparer Tax Preparers Subject to Sanctions Who Can Represent You menu-blockfooter field_block:node:page:title Employers Transit Pass Credit field_block:node:page:body If you are an employer who purchased transit passes to give or resell to your employees, you may qualify for a nonrefundable credit. field_block:node:page:field_paragraph Do I qualify for this credit? [+] To qualify, all of the following must be true: The transit passes are either passes, tokens, fare cards, vouchers, or similar items entitling a person to transportation at regular or reduced prices. Your employees use the passes in Minnesota. The transportation is provided by either of the following: A public or privately-owned mass transit facility A person in the business of transporting people for compensation or hire. The vehicle must have seating capacity for at least six adults not including the driver. How do I claim this credit? [+] If you are a sole proprietor: Complete Schedule ETP, Employer Transit Pass Credit. Enter the credit amount from Schedule ETP on Schedule M1C, Other Nonrefundable Credits. Include Schedule ETP and Schedule M1C when you file Form M1, Individual Income Tax. If you are a partner of a partnership, shareholder of an S corporation, or beneficiary of a trust, you will find your credit amount on Schedule KPI, KS, or KF. Enter this amount on Schedule M1C and include both schedules when you file Form M1. For more information, see Minnesota Statute 290.06, subdivision 28. How much is this credit? [+] The credit is 30 percent of the difference between what you paid and what you charged employees for the transit passes. Contact Info Email Contact form Phone [+] Questions 651-296-3781 800-652-9094 Refund status and 1099G lookup 651-296-4444 800-657-3676 Hours [+] 8:00 a.m.- 4:30 p.m. Mon.- Fri. Address [+] Mail your income tax return to: Minnesota Department of Revenue Mail Station 0010 600 N. Robert Street St. Paul, MN 55145-0010 Mail your property tax refund return to : Minnesota Department of Revenue Mail Station 0020 600 N. Robert Street St. Paul, MN 55145-0020 Mail your tax questions to: Minnesota Department of Revenue Mail Station 5510 600 N. Robert Street St. Paul, MN 55146-5510 Street address (for deliveries): Minnesota Department of Revenue Individual Income Tax 600 North Robert Street St. Paul, MN 55101 Returns and payments may be placed in the night deposit box located in front of our building.