You are a nonresident of Minnesota who received federally taxable active-duty military pay. Your military pay is not taxable to Minnesota. Also, your spouse’s wages are not taxable to Minnesota if their legal residence ("domicile") is the same as yours and they are in Minnesota only to be with you.
Note: See How Minnesota Taxes Nonresident Income for information on what types of income are taxable to Minnesota.
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You (or your spouse if filing a joint return) had no income taxable to Minnesota |
You do not need to file a Minnesota return. Refer to your home state’s tax department. |
Your income taxable to Minnesota (and your spouse’s if filing a joint return) is less than the state minimum filing requirement |
You do not need to file a Minnesota return. Refer to your home state’s tax department. |
You (and your spouse if filing a joint return) had income taxable to Minnesota greater than or equal to the state minimum filing requirement |
Complete Schedule M1NR. Include your non-military wages and any other income taxable to Minnesota in column B. Do not include your military pay in column B.
If your spouse’s domicile is the same as yours and they are in Minnesota only to be with you, do not include their wages in column B.
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