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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:
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You are a Minnesota resident for all or part of the year.
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You live in or spend more than half the year in Minnesota.
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You receive income from Minnesota sources.
However, you do not need to pay Minnesota income tax if either of the following are true:
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You are a full-year Minnesota resident who is not required to file a federal income tax return.
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You are a part-year resident or nonresident whose Minnesota gross income is below the minimum filing requirement ($12,400 for 2020). For more information, see Calculating Minnesota Gross Income.
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:
|
Full-year resident | All of your income | |
| Moved to or from Minnesota during the year | Part-year resident |
|
|
|
Are a permanent resident in another state but you:
|
Part-year resident |
|
|
| 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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