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How Minnesota Taxes Nonresident Income

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Minnesota taxes certain income that nonresidents receive. For details, see Minnesota Statute 290.17.

Type of IncomeIs It Assigned to Minnesota?
Wages, salaries, tips, commissions, bonuses, severance pay, annual leave, stock options​         Yes, for services performed or income earned in Minnesota
Interest, dividendsNo
State refunds, alimony received, unemployment compensation ​No
Qualified pensions, IRA distributions, annuities, deferred compensation plans​No
Nonqualified plans (such as stock options) ​Yes, if earned in Minnesota
Capital gains and losses from the sale of intangible assets (such as stock) ​No
Capital gains and losses from the sale of tangible assets not used in a trade or business ​Yes, for property located in Minnesota
Covenant not to compete, goodwillGenerally, yes
Gain on the sale of a partnership interestYes, for partnerships located in Minnesota
Business income from a sole proprietorship​Yes, to the extent activities are conducted in Minnesota
Rent and royalty income ​Yes, for property located in Minnesota
Installment salesYes, for capital assets were located in Minnesota, but only if the gain on the sale was assigned to Minnesota, not the interest
Like-kind exchanges​No. 
Partnership, S Corporation income or loss ​Yes, to the extent activities were conducted in Minnesota
Farm income or loss ​Yes, to the extent activities were conducted in Minnesota

 

Gambling WinningsIs it Assigned to Minnesota?
From American Indian casinos ​Yes, from casinos located in Minnesota ​
From Minnesota lotteryYes, from tickets purchased in Minnesota ​
From charitable or lawful gambling, or pari-mutuel wagering ​Yes, from gambling in Minnesota ​
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