{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["Table A","Table B","Table C"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Table A","index":0,"n_rows":59,"n_cols":17,"rows_kept":59,"cut":false,"hidden":false,"merged":[[57,1,57,15],[3,1,3,15],[58,1,58,15],[0,0,58,0],[22,15,24,15],[40,13,42,13],[0,1,2,1],[0,2,2,15],[21,1,21,15],[39,1,39,15],[40,10,42,10],[40,11,42,11],[40,12,42,12],[40,1,42,1],[22,14,24,14],[40,2,42,2],[40,3,42,3],[40,4,42,4],[40,5,42,5],[40,6,42,6],[40,7,42,7],[40,8,42,8],[40,9,42,9],[22,8,24,8],[22,9,24,9],[22,10,24,10],[4,1,6,1],[22,11,24,11],[22,12,24,12],[22,13,24,13],[4,13,6,13],[22,6,24,6],[22,7,24,7],[4,7,6,7],[4,8,6,8],[4,9,6,9],[4,6,6,6],[22,1,24,1],[22,2,24,2],[22,3,24,3],[22,4,24,4],[22,5,24,5],[4,2,6,2],[4,3,6,3],[4,4,6,4],[4,5,6,5],[4,15,6,15],[4,10,6,10],[4,11,6,11],[4,12,6,12],[4,14,6,14]]}
["This cell intentionally left blank","Table A","Tax Year 2022 Minnesota Individual Income Tax Sample - Selected Fields from Federal Form 1040",null,null,null,null,null,null,null,null,null,null,null,null,null,"This cell intentionally left blank"]
[]
[]
[null,"This cell intentionally left blank"]
[null,"Federal Adjusted Gross Income Range","FAGI","Number of Returns","Wages","Count","Interest","Count","Dividends","Count","State Tax Refund","Count","Business Income (Schedule C)","Count","Capital Gains (Schedule D)","Count"]
[]
[]
[null,"Less than Zero",-1733831798,20092,275881845,6037,59328368,9441,43962067,6071,551695,157,-222245100,7495,281257162,9071]
[null,"$ 0 - 4,999",322831584,139850,320448886,80237,31582040,33522,21807042,16033,44024,305,33289523,16146,6094166,13085]
[null,"$ 5,000 - 9,999",1134228679,150858,877704621,115387,7394044,29060,30981620,19039,330091,389,56489811,18548,14975329,16515]
[null,"$ 10,000 - 19,999",3967548735,267122,2901290167,202569,23957033,56265,57307498,30136,868863,1281,307168599,42904,24863309,25624]
[null,"$ 20,000 - 29,999",5861093473,234476,4367592602,184168,37027950,53970,72445415,29547,1352775,1663,333188310,30736,52368913,26805]
[null,"$ 30,000 - 39,999",8598457492,244968,6962678168,207244,32950238,50070,75836947,31156,2077498,2117,317305165,29214,38593534,26285]
[null,"$ 40,000 - 49,999",11068382379,245946,8940764671,210875,31305226,57556,74830976,32771,2540576,3374,233001571,25228,51393174,29158]
[null,"$ 50,000 - 99,999",55773482072,776287,41759628158,651413,219871773,282145,605960043,182293,16889812,27124,1202989149,100835,533384274,163837]
[null,"$100,000 - 249,999",98901657700,660001,73714973665,571828,389487188,368564,1664260326,264163,18794533,17416,2240050727,117058,2406600506,238205]
[null,"$250,000 - 499,999",40024646723,119674,27165911007,105914,263958148,91731,1083268350,81803,6801838,2108,1309331194,26346,2329488375,77993]
[null,"$500,000 & Over",182018174404,58209,42111872817,49374,10333995583,54353,13769277349,49201,40918357,2228,2109721539,16232,59779371724,50167]
[null,"Resident",254210504139,2745156,174193947994,2230729,1673442292,998739,5555208682,678927,66001387,53134,6300712865,398365,12387237249,615235]
[null,"Nonresident",151726167305,172327,35204798614,154317,9757415300,87938,11944728953,63287,25168674,5027,1619577623,32377,53131153215,61509]
[null,"TOTALS",405936671444,2917483,209398746608,2385046,11430857591,1086677,17499937635,742213,91170061,58161,7920290489,430742,65518390464,676744]
[null,"This cell intentionally left blank"]
[null,"Federal Adjusted Gross Income Range","Taxable IRA Distributions","Count","Taxable Pensions","Count","Schedule E Income","Count","Farm Income","Count","Taxable Unemployment Compensation","Count","Taxable Social Security Benefits","Count","Other Income","Count"]
[]
[]
[null,"Less than Zero",28343174,1929,34202872,2586,-1127675294,8050,-197728145,4312,2167483,199,1444741,79,-827426325,7037]
[null,"$ 0 - 4,999",19300265,7091,38010972,12106,-52656717,2889,-18615939,1435,2085518,1000,502976,212,-67416279,18112]
[null,"$ 5,000 - 9,999",59642786,13171,121210591,21520,-23460630,5644,-785522,1297,5892246,2259,2122624,1157,-7778710,12055]
[null,"$ 10,000 - 19,999",195358963,25375,393283938,43374,10919241,12934,-11462853,1972,29049892,7137,44108362,29423,25509126,27410]
[null,"$ 20,000 - 29,999",258866066,26070,511308878,41435,38899764,13148,-829084,5079,51462336,10113,185691218,49994,-7327716,29933]
[null,"$ 30,000 - 39,999",278589201,22597,543074257,36665,80322714,12484,-18999942,2110,51797638,9243,305791473,41739,2346147,35796]
[null,"$ 40,000 - 49,999",318490287,22807,773690925,41102,126607469,13672,4318851,2679,66889815,9340,482079622,40755,21173202,40925]
[null,"$ 50,000 - 99,999",2175478134,110997,4758858822,185530,859281949,75999,-27603814,16633,282350085,38206,3575049694,177737,156294711,147977]
[null,"$100,000 - 249,999",4155005489,120750,5994929298,163618,3610817336,128630,423959842,27142,196053741,29447,4205222394,137359,386871348,160120]
[null,"$250,000 - 499,999",1556463162,24004,1368295891,23703,3891032792,44950,6814592,4633,13657755,2077,629411214,18212,680071287,23405]
[null,"$500,000 & Over",809475758,10041,550280091,8403,42329847801,39610,-99428095,2118,2455819,300,331049380,9289,2863986206,17175]
[null,"Resident",9052790772,366344,14179435698,551768,21219807133,312572,195653385,64745,643417901,99950,9202682444,484395,1040988569,491408]
[null,"Nonresident",802222515,18486,907710837,28274,28524129291,45437,-136013495,4664,60444425,9371,559791253,21561,2185314426,28536]
[null,"TOTALS",9855013287,384830,15087146535,580042,49743936424,358009,59639891,69409,703862327,109322,9762473697,505957,3226302995,519944]
[null,"This cell intentionally left blank"]
[null,"Federal Adjusted Gross Income Range","Federal Gross Income","Count","IRA Deduction","Count","Student Loan Interest Deduction","Count","Self-Employment Tax Deduction","Count","Standard Deduction","Count","Federal Taxable Income","Count"]
[]
[]
[null,"Less than Zero",-1706918179,19692,372264,74,564720,707,5156292,3263,336477008,18355,0,0]
[null,"$ 0 - 4,999",339250010,132252,493510,372,772614,782,3257109,12778,1554753128,138427,6128307,4999]
[null,"$ 5,000 - 9,999",1149685303,150858,1750472,372,685652,1107,6225354,15875,1834445520,148981,13794650,6889]
[null,"$ 10,000 - 19,999",4031331355,267044,6516650,2123,4542171,4243,28555478,36988,3951266798,260769,435778365,138328]
[null,"$ 20,000 - 29,999",5944557073,234476,13338341,2853,7922573,7477,32170903,26447,3720354709,229248,2083456433,206494]
[null,"$ 30,000 - 39,999",8683284713,244968,12175359,3834,9775248,9275,31937470,23662,3872350283,238569,4533477301,243992]
[null,"$ 40,000 - 49,999",11163758370,245946,16417040,3890,13996135,14359,27203154,19666,3911612808,238095,6906457264,245144]
[null,"$ 50,000 - 99,999",56289352343,776287,92855412,19112,34499658,41545,125724867,79977,13459614012,703647,40275572273,774238]
[null,"$100,000 - 249,999",99886987197,660001,100136049,16145,31670229,35600,258257759,101056,13639961927,549616,80689685656,659690]
[null,"$250,000 - 499,999",40616359389,119674,18077041,1760,0,0,109291390,25610,2036412692,80092,35332976805,119603]
[null,"$500,000 & Over",183101433472,58209,6195243,663,0,0,231265980,19871,577756292,23058,157852887306,58177]
[null,"Resident",256906740145,2737079,249384724,48456,96441302,106927,642095270,335177,46142396492,2489184,199053681843,2290893]
[null,"Nonresident",152592340901,172327,18942657,2743,7987698,8168,216950488,30017,2752608684,139673,129076532518,166660]
[null,"TOTALS",409499081046,2909407,268327381,51199,104429001,115095,859045758,365194,48895005176,2628857,328130214361,2457554]
[null,"This cell intentionally left blank"]
[null,"Note: Parts may not sum to totals due to rounding."]

{"sheet":"Table B","index":1,"n_rows":43,"n_cols":15,"rows_kept":43,"cut":false,"hidden":false,"merged":[[4,4,6,4],[21,1,21,11],[22,8,25,8],[4,2,6,2],[4,1,6,1],[22,2,25,2],[22,1,25,1],[4,5,6,5],[4,6,6,6],[0,0,41,0],[4,8,6,8],[4,9,6,9],[4,10,6,10],[4,11,6,11],[0,2,2,13],[0,1,2,1],[3,1,3,13],[22,9,25,9],[4,3,6,3],[4,7,6,7],[22,3,25,3],[22,4,25,4],[22,5,25,5],[22,6,25,6],[22,7,25,7]]}
["This cell intentionally left blank","Table B","Tax Year 2022 Minnesota Individual Income Tax Sample - Selected Fields from Federal Schedule A(Itemizers Only)",null,null,null,null,null,null,null,null,null,null,null,"This cell intentionally left blank"]
[]
[]
[null,"This cell intentionally left blank"]
[null,"Federal Adjusted Gross Income Range","Total Itemized Deductions - 1040","Count","Medical Expense Deduction","Count","State Income Tax Deduction","Count","Real Estate Taxes Deduction","Count","Total Taxes Deduction","Count"]
[]
[]
[null,"Less than Zero",92074561,1709,18984982,1069,43155595,1434,15858871,1381,12607693,1598]
[null,"$ 0 - 4,999",33242557,1058,22126951,840,5701177,847,4435627,902,4715630,1058]
[null,"$ 5,000 - 9,999",37685260,1304,17042552,970,3149343,1273,2864192,613,5098536,1304]
[null,"$ 10,000 - 19,999",173823852,5464,95413171,4539,9347444,5239,13010239,3510,21019806,5406]
[null,"$ 20,000 - 29,999",162619013,4587,118817176,3808,6869409,4468,10822361,2524,16564202,4523]
[null,"$ 30,000 - 39,999",151174349,6399,73688705,4574,11925830,6182,20208121,4987,30261173,6399]
[null,"$ 40,000 - 49,999",197641482,7851,86096385,5129,23047146,7817,24209645,5780,42266954,7851]
[null,"$ 50,000 - 99,999",1693477350,72217,414819314,20614,313943663,71822,236665251,63016,517634026,72217]
[null,"$100,000 - 249,999",3472798921,110267,561824279,22339,1021348832,109991,512925728,100382,1034193820,110079]
[null,"$250,000 - 499,999",1743521668,39581,50762528,2019,1140531527,39384,314683582,36704,389731531,39452]
[null,"$500,000 & Over",16257352679,35136,20155573,244,12295133685,35012,770529584,31698,526926250,35087]
[null,"Resident",9139735461,253535,1397303578,63329,5080895035,251812,1332774096,224056,2128137598,253211]
[null,"Nonresident",14875676231,32039,82428040,2816,9793258618,31657,593439105,27438,472882023,31763]
[null,"TOTALS",24015411692,285574,1479731617,66145,14874153653,283470,1926213200,251494,2601019621,284974]
[null,"This cell intentionally left blank",null,null,null,null,null,null,null,null,null,null,"This cell intentionally left blank"]
[null,"Federal Adjusted Gross Income Range","Total Home Mortgage Interest Deduction (& Points)","Count","Investment Interest Deduction","Count","Charitable Contributions Deduction - Cash","Count","Charitable Contributions Deduction - Non-Cash","Count"]
[]
[]
[]
[null,"Less than Zero",20126059,1144,12459205,292,0,0,0,0]
[null,"$ 0 - 4,999",5715274,441,143456,78,490750,692,42941,93]
[null,"$ 5,000 - 9,999",4382316,524,0,0,1379560,786,184458,273]
[null,"$ 10,000 - 19,999",19035562,2437,640661,198,9127095,3475,1029682,1164]
[null,"$ 20,000 - 29,999",10447810,1555,0,0,7046683,2534,959319,1286]
[null,"$ 30,000 - 39,999",24932871,3940,0,0,14643342,4112,5576409,2352]
[null,"$ 40,000 - 49,999",39567588,4694,0,0,22899679,5181,6453392,3295]
[null,"$ 50,000 - 99,999",459010476,56987,332283,1123,225031013,44337,38181424,29660]
[null,"$100,000 - 249,999",862125641,88044,15987266,2721,708760589,81010,114077332,46379]
[null,"$250,000 - 499,999",491491211,32754,35028136,3666,440666411,34086,121814439,20256]
[null,"$500,000 & Over",460526529,26247,2367105565,11044,7391579015,32371,4325786195,16685]
[null,"Resident",2032126138,195229,191068172,11456,2078320221,182407,612569445,107787]
[null,"Nonresident",365235200,23537,2240628401,7666,6743303915,26176,4001536147,13656]
[null,"TOTALS",2397361338,218766,2431696573,19122,8821624136,208584,4614105592,121443]
[null,"This cell intentionally left blank"]
[null,"Note: Parts may not sum to totals due to rounding."]
[null,"*Counts less than 10 have $ amount included in next higher non-zero FAGI range"]

{"sheet":"Table C","index":2,"n_rows":42,"n_cols":15,"rows_kept":42,"cut":false,"hidden":false,"merged":[[39,1,39,13],[4,1,6,1],[4,2,6,2],[4,3,6,3],[4,4,6,4],[4,5,6,5],[22,7,24,7],[22,9,24,9],[4,6,6,6],[4,8,6,8],[4,7,6,7],[4,9,6,9],[4,10,6,10],[4,11,6,11],[21,1,21,13],[3,1,3,13],[0,0,40,0],[40,1,40,13],[0,1,2,1],[0,2,2,13],[22,11,24,11],[22,13,24,13],[22,4,24,4],[22,6,24,6],[22,8,24,8],[22,10,24,10],[22,12,24,12],[22,1,24,1],[22,2,24,2],[22,3,24,3],[22,5,24,5]]}
["This cell intentionally left blank","Table C","Tax Year 2022 Minnesota Individual Income Tax Sample - Selected Fields from Minnesota Form M-1",null,null,null,null,null,null,null,null,null,null,null,"This cell intentionally left blank"]
[]
[]
[null,"This cell intentionally left blank"]
[null,"Federal Adjusted Gross Income Range","Federal Taxable Income","Count","Total Other Additions","Count","Total Other Subtractions","Count","State Income Tax Refund Subtraction","Count","Nonitemizer Charitable Contributions","Count"]
[]
[]
[null,"Less than Zero",-1450888911,16660,442126157,3104,199923421,6504,1201054,225,1417787,1106]
[null,"$ 0 - 4,999",-794469691,100810,14944891,2213,29530126,13441,331596,638,2311067,4700]
[null,"$ 5,000 - 9,999",-564335082,122742,15335218,2578,42312178,20402,330091,389,7173950,8362]
[null,"$ 10,000 - 19,999",-31062443,241486,20999051,4852,136045116,67104,1088437,1562,15684948,20744]
[null,"$ 20,000 - 29,999",1991602767,229348,27527129,4913,336742768,83770,1353421,1698,21397004,23688]
[null,"$ 30,000 - 39,999",4529033705,244426,28968968,6085,350641295,85903,2077870,2118,24337693,23762]
[null,"$ 40,000 - 49,999",6904415644,245677,31981042,6710,442866468,95317,2713382,3403,31231542,31888]
[null,"$ 50,000 - 99,999",40244435051,775351,276044040,36741,1676543095,370879,17042934,27315,196011929,162114]
[null,"$100,000 - 249,999",80762876457,659419,813014677,75451,1751085968,394150,25306603,17851,372339052,252553]
[null,"$250,000 - 499,999",35297683334,119558,849592983,33992,678355923,81101,9943833,2724,84143722,52502]
[null,"$500,000 & Over",157910357575,58201,9484974330,31566,5421061496,40832,64306359,3074,38715709,17105]
[null,"Resident",195812232899,2642490,5750511937,185943,7253181112,1201427,97935046,55766,748313321,568060]
[null,"Nonresident",128987415507,171187,6254996549,22261,3811926741,57977,27760534,5231,46451083,30464]
[null,"TOTALS",324799648407,2813677,12005508486,208204,11065107853,1259403,125695579,60998,794764404,598524]
[null,"This cell intentionally left blank"]
[null,"Federal Adjusted Gross Income Range","Dependent Education Subtraction","Count","Tax Liability (Line 20 on the M1 Form)","Count","Marriage Credit","Count","Dependent Care Credit","Count","Working Family Credit","Count","Education Credit","Count"]
[]
[]
[null,"Less than Zero",671997,286,13477851,503,6435,15,118075,117,1178482,2210,79886,209]
[null,"$ 0 - 4,999",231990,730,978208,4849,0,0,135657,371,5138796,31718,499409,1766]
[null,"$ 5,000 - 9,999",500967,646,2189236,6318,0,0,492832,951,17957301,46963,467994,1297]
[null,"$ 10,000 - 19,999",1015749,2370,23096375,123835,0,0,2759529,3801,69276084,126622,1430653,4592]
[null,"$ 20,000 - 29,999",1868221,2286,91946121,170892,0,0,3427639,5236,79436069,80552,1597616,5470]
[null,"$ 30,000 - 39,999",5527959,6854,206936261,224249,0,0,4727809,7766,58786192,48993,1089004,4596]
[null,"$ 40,000 - 49,999",6884191,10116,330463934,239079,0,0,4792468,7832,23873993,32643,40004,68]
[null,"$ 50,000 - 99,999",41614353,39193,2150302373,768277,8648357,70662,5614064,13767,3801310,8413,0,0]
[null,"$100,000 - 249,999",107349995,72518,4715253691,657702,62021166,327867,0,0,0,0,0,0]
[null,"$250,000 - 499,999",34214761,16747,2416318078,119405,17191556,34449,0,0,0,0,0,0]
[null,"$500,000 & Over",15246019,5811,4579841052,57838,10400917,11102,0,0,0,0,0,0]
[null,"Resident",212011161,154557,13640376664,2209066,95383206,414638,20801331,37272,256712231,372908,5204566,17998]
[null,"Nonresident",3115041,3002,890426517,163880,2885225,29456,1266741,2568,2735996,5205,0,0]
[null,"TOTALS",215126202,157558,14530803181,2372946,98268431,444095,22068072,39840,259448227,378113,5204566,17998]
[null,"This cell intentionally left blank"]
[null,"Note: Parts may not sum to totals due to rounding"]
[null,"*Counts less than 10 have $ amount included in next higher non-zero FAGI range"]