2023 M1NR, Nonresidents/Part-Year Residents
https://www.revenue.state.mn.us/sites/default/files/2023-12/m1nr-23.pdf
https://www.revenue.state.mn.us/sites/default/files/2023-07/m1nr-22.pdf
https://www.revenue.state.mn.us/sites/default/files/2023-07/m1nr-21.pdf
https://www.revenue.state.mn.us/sites/default/files/2023-07/m1nr-20_0.pdf
https://www.revenue.state.mn.us/sites/default/files/2023-10/m1nr_19.pdf
2018 M1NR, Nonresidents/Part-Year Residents
https://www.revenue.state.mn.us/sites/default/files/2020-06/m1nr_18.pdf
2017 M1NR, Nonresidents/Part-Year Residents
https://www.revenue.state.mn.us/sites/default/files/2020-06/m1nr_17.pdf
2016 Nonresidents/Part-Year Residents
https://www.revenue.state.mn.us/sites/default/files/2016-12/m1nr_16.pdf
Under Minnesota Statutes, section 290.17, subdivision 2(c), nonresident individuals must source installment gains on intangible personal property not employed in the seller’s business to the seller’s state of residence.
Last Updated: January 02, 2024
https://www.revenue.state.mn.us/sourcing-income-gains-related-installment-sale
Generally, you must pay Minnesota income tax if any of these apply:
Last Updated: December 19, 2023
https://www.revenue.state.mn.us/minnesota-taxable-income