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Who Must File an Income Tax Return

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If you are a full-year Minnesota resident, you must file a Minnesota income tax return if your income meets the state's minimum filing requirement. (See the table on this page.)

If you are a part-year resident or nonresident, you must file if your Minnesota gross income meets the state's minimum filing requirement.

If you are not required to file, you should file a Minnesota return to claim a refund if any of these apply:

Minimum Filing Requirement

You must file a Minnesota return if your gross income is at or above the amounts listed for your age and filing status in the table below. Gross income is all income before subtracting any deductions or expenses.

Note: Part-year residents and nonresidents must use the Under Age 65 and Single column.

If you're Under Age 65     If You're Age 65 or Older      
Year Single Married - both under age 65 Year Single Married - one age 65 or older Married - both age 65 or older
2020 12,400 24,800 2020 14,050 26,100 27,400
2019 12,200 24,400 2019 13,850 25,700 27,000
2018 10,650 21,300 2018 12,250 22,600 23,900​
2017 10,400 20,800​ 2017 11,950 22,050​ 23,300
2016 10,350 20,700 2016 11,900 21,950 23,200
2015 10,300 20,600 2015 11,850 21​,850 23,100
2014 10,150 20,300 2014 11,700 21,500 22,700
2013 10,000 20,000 2013 11,500 21,200 22,400

Contact Info

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