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Individual Income Tax

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Minnesota Individual Income Tax applies to residents and nonresidents who meet the state's minimum filing requirements.

Federal Conformity Update
Minnesota tax laws have been updated to recognize the Internal Revenue Code as amended through December 15, 2022. These updates may impact state income tax returns filed with a nonconformity schedule for tax years 2017-2022. For details, see 2023 Federal Conformity for Income Tax.

Frontline Worker Payments on Minnesota Tax Return
If you received a Frontline Worker Payment of $487.45 in 2022, Minnesota will not send you a federal Form 1099 to report the payment because the amount was less than $600.

Minnesota does not tax this payment on your 2022 state income tax return (Form M1, Individual Income Tax). You may subtract any amount of the Frontline Worker Payment you included in federal adjusted gross income on your 2022 Schedule M1M, Income Additions and Subtractions.

For more information, see Frontline Worker Pay.

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