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Who Must File an Income Tax Return

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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 below.)

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 required to file, you should file a Minnesota return to claim a refund if any of the following 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, or K-12 Education Credit.

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What is Minnesota's 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.

If you're Under Age 65			If You're Age 65 or Older
Year	Single	Married - both under age 65	Year	Single	Married - one age 65 or older	Married - both age 65 or older
2020	12,400	24,800	2020	14,050	26,100	27,400
2019	12,200	24,400	2019	13,850	25,700	27,000
2018	10,650	21,300	2018	12,250	22,600	23,900
2017	10,400	20,800	2017	11,950	22,050	23,300
2016	10,350	20,700	2016	11,900	21,950	23,200
2015	10,300	20,600	2015	11,850	21,850	23,100
2014	10,150	20,300	2014	11,700	21,500	22,700
2013	10,000	20,000	2013	11,500	21,200	22,400
2012	9,750	19,500	2012	11,200	20,650	21,800
2011	9,500	19,000	2011	10,950	20,150	21,300

For more information on filing requirements, see Income Tax Fact Sheet 12 - Filing Past-Due Returns.

Contact Info

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Questions

651-296-3781
800-652-9094

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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.

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Last Updated

December 22, 2020