Who Must File an Income Tax Return

You must file a 2025 return if you elected to receive advance payments of your 2025 CTC on your 2024 return, regardless of your income and whether you actually received advance payments.

If you are a full-year Minnesota resident, you must file a Minnesota income tax return if your income meets the state's minimum filing requirement. (See the table on this page.)

If you are a part-year resident or nonresident, you must file if your Minnesota gross income meets the state's minimum filing requirement.

If you are not a United States citizen or U.S. National, you are considered an alien for tax purposes. See Aliens for filing requirements. 

If you are age 65 or older, your income and lifestyle changes may affect your Minnesota income taxes. See​ Senior Citizens for more information.

If you are not required to file, you should file a Minnesota return to claim a refund if any of these apply:

• You had Minnesota income tax withheld from your pay
• You made estimated tax payments
• You qualify for a refundable credit, such as the Working Family Credit, Child and Dependent Care Credit, K-12 Education Credit, or the Child Tax Credit.

Minimum Filing Requirement

You must file a Minnesota return if your gross income is at or above the amounts listed for your age and filing status in the table below. Gross income is all income before subtracting any deductions or expenses.

Note: Part-year residents and nonresidents must use the Under Age 65 and Single column.