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Filing Status for Individuals
The Minnesota Department of Revenue uses your filing status to determine your filing requirements, standard deduction, eligibility for certain credits and deductions, and correct tax.
Last Updated: December 12, 2025
https://www.revenue.state.mn.us/filing-status-individuals
Federal Foreign Income Exclusion
Taxpayers who live or work in a foreign country for at least a year may not have to pay federal tax on the income they earn outside the United States.
Last Updated: December 12, 2025
https://www.revenue.state.mn.us/federal-foreign-income-exclusion
Examples - Local Sales Taxes
In these examples, the general Minnesota sales tax applies and local sales taxes apply as described.
Last Updated: January 18, 2023
https://www.revenue.state.mn.us/guide/examples
Revenue Notice #06-04: Estate Tax - Estates Required to File a Minnesota Return but not a Federal Return - Revocation and Replacement of Revenue Notice 02-16 (Revoked and replaced by # 10-03)
This notice was revoked and replaced on November 22, 2010 by Revenue Notice # 10-03. Please see Revenue Notice # 10-03. This notice revokes Revenue Notice # 02-16 and replaces it with the following notice.
https://www.revenue.state.mn.us/revenue-notice/06-04-estate-tax-estates-required-file-minnesota-return-not-federal-return
Minnesota Department of Revenue announces new Taxpayer Rights Advocate
ST. PAUL, Minn. - Minnesota Department of Revenue Commissioner Paul Marquart has appointed Chris Henjum as Revenue’s Taxpayer Rights Advocate. He takes over for Halla Elrashidi who took an attorney position at Hennepin County.
Date of Release: August 22, 2023
https://www.revenue.state.mn.us/press-release/2023-08-22/minnesota-department-revenue-announces-new-taxpayer-rights-advocate
Grant applications are now being accepted for volunteer taxpayer assistance services and tax credit outreach
ST. PAUL, Minn. – The Minnesota Department of Revenue is now accepting applications for the following Fiscal Year 2026-2027 grants:
Date of Release: July 02, 2025
https://www.revenue.state.mn.us/press-release/2025-07-02/grant-applications-are-now-being-accepted-volunteer-taxpayer-assistance
Wayzata man charged with multiple tax crimes
ST.
Date of Release: October 23, 2025
https://www.revenue.state.mn.us/press-release/2025-10-23/wayzata-man-charged-multiple-tax-crimes
Revenue Notice #21-01: Unrelated Business Income Tax – Revocation and Replacement of Revenue Notice # 17-04
Introduction This Revenue Notice revokes in part and replaces in part Revenue Notice # 17-04.
https://www.revenue.state.mn.us/revenue-notice/21-01-unrelated-business-income-tax-revocation-and-replacement-revenue-notice-17-04
Pollution Control Exemption
The Pollution Control Exemption applies to real and personal property used primarily to reduce or control of air, water, or land pollution.
Last Updated: July 14, 2026
https://www.revenue.state.mn.us/pollution-control-exemption
Taxable Sales
https://www.revenue.state.mn.us/guide/taxable-sales-7

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