Filing Status for Individuals
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.
Choose a Filing Status
You must use the same filing status on your state income tax return as on your federal return. (See Minnesota Statute 289A.08.) The options are:
- Single
- Married Filing Jointly
- Married Filing Separately
- Head of Household
-
Qualifying Widow(er) with Dependent Child
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
For more information on filing status, see IRS Publication 501.
Filing Options for Marriages
| Type of marriage: | Choices to file: |
|---|---|
|
Legal separation |
Married Filing Separately |
|
Common law marriage |
Single |
|
Opposite-sex or same-sex marriage |
Married Filing Separately |
Married Outside of Minnesota
We will recognize the marriage if it was valid at the time of the contract – or validated by later law changes – in the place where the marriage occurred.