field_block:node:page:title

Minnesota Taxable Income

field_block:node:page:body

Generally, you must pay Minnesota income tax if any of these apply:

  • You are a Minnesota resident for all or part of the year.
  • You live in or spend more than half the year in Minnesota, and you owned, occupied, or maintained an abode in the state (a residence suitable for year-round use and equipped with its own cooking and bathing facilities).
  • You receive income from Minnesota sources.

You do not need to pay Minnesota income tax if either of these apply:

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

Assignment of Income

If youFor tax purposes, you're considered aYou must pay Minnesota tax onUsing forms
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
  • 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 yearPart-year resident​
  • Your income from Minnesota sources
  • ​Your income from non-Minnesota sources, if received while a Minnesota​ resident

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 Minnesota​ resident
Are a permanent resident in another state and did not meet Minnesota’s 183-day ruleNonresidentYour income from Minnesota sources
 
  • Print Page

Contact Info

Email
Phone
Hours
Address
field_block:node:page:field_last_updated
Last Updated