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Minnesota Taxable Income

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Generally, you must pay Minnesota income tax if any of the following are true:

  • You are a Minnesota resident for all or part of the year.
  • You live in or spend more than half the year in Minnesota.
  • You receive income from Minnesota sources.

However, you do not need to pay Minnesota income tax if either of the following are true:

The table below explains when income is taxable to Minnesota and what forms you need to file.

Assignment of Income

If you: For tax purposes, you're considered a You must pay Minnesota tax on Using form(s)
Are a permanent resident of Minnesota​ Full-year resident​ All of your income
Are a permanent resident in another state but you:
  • Met Minnesota’s 183-day rule; and
  • Rented, owned, occupied, or maintained an abode* in Minnesota for the entire year
Full-year resident​ All of your income
Moved to or from Minnesota during the year Part-year resident​
  • Your income from Minnesota sources
  • ​Your income from non-Minnesota sources, if received while a resident of Minnesota​

Are a permanent resident in another state but you:

  • Met Minnesota’s 183-day rule​
  • Rented, owned, occupied, or maintained an abode* in Minnesota for less than the entire year
Part-year resident​
  • Your income from Minnesota sources​
  • Your income from non-Minnesota sources, if received while a resident of Minnesota​
Are a permanent resident in another state and did not meet Minnesota’s 183-day rule Nonresident Your income from Minnesota sources
*An abode is a residence suitable for year-round use and equipped with its own cooking and bathing facilities.

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