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Service Member Spouse Tax Relief

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Residency for Nonmilitary Spouses

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If you are the spouse of a service member, you may qualify for tax relief under the Military Spouses Residency Relief Act (MSRRA).

To qualify, both of these must be true:

Your spouse must be in Minnesota on military orders
You must be in Minnesota solely to be with the servicemember

You or your spouse do not have to be residents of Minnesota or the same state. Some further restrictions may apply.

Note: You must use the same filing status on the Minnesota return as on the federal return.

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If I live with my servicemember spouse, is my income taxable in Minnesota? [+]

It depends on your situation.

If	Then
You and your spouse are Minnesota residents Your spouse is stationed in Minnesota	Your income is taxable in Minnesota.
You and your spouse are Minnesota residents Your spouse is stationed in another state	Your work-related income is not taxed by the other state but is still taxable in Minnesota. Ask your employer to either withhold Minnesota tax from your wages or not withhold the other state’s tax.
You are a Minnesota resident Your spouse is a resident of another state Your spouse is stationed in Minnesota	For tax years 2017 and earlier: No, your income is not taxable in Minnesota. For tax years 2018 and later: You may choose whether your income is taxable in Minnesota or your servicemember’s legal state of residence.
You and your spouse are residents of the same state (but not Minnesota) Your spouse is stationed in Minnesota	Your work-related income is not taxable in Minnesota if both of these apply: Your spouse is in Minnesota because of military orders You are in Minnesota to be with your spouse and did not move here for any other reason
You and your spouse are residents of different states (but not Minnesota) Your spouse is stationed in Minnesota	You may choose the same residence as your military spouse. If you move to Minnesota to be with your military spouse, contact us. Your work-related income may be exempt from Minnesota income tax.

Note: Your spouse may subtract federally taxable active-duty military pay from Minnesota taxable income. For details, see Military Pay Subtraction.

If we are not Minnesota residents, do we need to file a Minnesota income tax return? [+]

You must file a Minnesota return if your Minnesota gross income (and your spouse’s, if filing a joint return) is more than the minimum filing requirement ($14,575 for 2024). Do not include your spouse's military wages or your work-related income in Minnesota gross income.

For details, see Calculating Minnesota Gross Income and How Minnesota Taxes Nonresident Income.

If your Minnesota gross income is less than the minimum filing requirement:

Complete Form W-4MN with your employer to prevent or stop them from withholding Minnesota income tax from your wages.
Get a refund of any Minnesota tax withheld by filing Form M1, Individual Income Tax, and include Schedule M1NR, Nonresidents/Part-Year Residents. Do not include your spouse’s military wages or your wages in Column B of Schedule M1NR.

Contact Info

Contact form

Phone [+]

Questions

651-296-3781
800-652-9094

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Address [+]

Mail your income tax return to:

Minnesota Revenue
Mail Station 0010
600 N. Robert St.
St. Paul, MN 55146-0010

Mail your property tax refund return to :

Minnesota Revenue
Mail Station 0020
600 N. Robert St.
St. Paul, MN 55146-0020

Mail your tax questions to:

Minnesota Revenue
Mail Station 5510
600 N. Robert St.
St. Paul, MN 55146-5510

Street address (for deliveries):
Minnesota Revenue
Individual Income Tax
600 N. Robert St.
St. Paul, MN 55101

Returns and payments may be placed in the night deposit box located in front of our building.

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Last Updated

December 26, 2024