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Minnesota Tax Resources

Governor: Tim Pawlenty
Income Tax Revenue (2007): $17,780,164,000.00
Minnesota Population 5,182,360

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Free E-Filing for Minnesota with TurboTax

TurboTax provides free electronic state tax filing for qualified residents of the state of Minnesota. Minnesota is a sponsor of the Free File program therefore Minnesota's lower income taxpayers can e-file their state taxes with TurboTax at no cost. You qualify for free state tax filing if any or all of the following apply:

  • You earned $30,000 or less on your adjusted gross income.
  • Or you were active duty military in 2008 with an an adjusted gross income of $56,000 or less.
  • Or if you qualify for the earned income credit.

See taxfreedom.com for more details. E-File your Taxes with TurboTax Now. Its Quick, Easy, Secure and Free.

Minnesota Mailing Address

Wondering where to mail your Minnesota taxes? Here's the address:

Minnesota Individual Income Tax
St. Paul, MN 55145-0010



Minnesota Tax Filing Guide

Here are detailed instructions for filing taxes in the state of Minnesota.

Minnesota Residents

If your domicile residence was in Minnesota or you lived in Minnesota for more than 183 days you are considered a Minnesota resident. If you are a Minnesota resident and had to file a federal tax return you will probably need to file a Minnesota return. Minnesota follows federal filing requirements in terms of dependants. As a Minnesota resident you are required to pay tax on all taxable income no matter where that income was earned. Taxable income includes compensation (wages, salaries, fees, commissions, tips and bonuses),

capital gains, interest, dividends, alimony, farm income, gross income from businesses, gross gambling winnings, and IRA distributions, pensions, profit sharing and annuity payments.

To file a Minnesota return use Form-M1(attached below). For more information on filing your return see Form-M1 Instructions (attached below).

Related Tax Forms

  • Form M1 - Minnesota Individual Income Tax Return

Minnesota Residents who lived in Minnesota for part of the year

If you moved in or out of Minnesota during the year you are a part-year resident. Part-year residents of Minnesota will be taxed on all income while they were a Minnesota resident as well as income from Minnesota sources while a nonresident. For more information on how to file while a resident see the Minnesota Resident or Resident Working In Another State. For more information on how to file while a nonresident see the Nonresident Who Sold Property Section or Nonresident Who Woks In State section.

Minnesota Residents who work in another state

If your domicile residence was in Minnesota or you lived in Minnesota for more than 183 days you are considered a Minnesota resident. If you are a Minnesota resident and had to file a federal tax return you will probably need to file a Minnesota return. Minnesota follows federal filing requirements in terms of dependants. As a Minnesota resident you are required to pay tax on all taxable income no matter where that income was earned. Taxable income includes compensation (wages, salaries, fees, commissions, tips and bonuses), capital gains, interest, dividends, alimony, farm income, gross income from businesses, gross gambling winnings, and IRA distributions, pensions, profit sharing and annuity payments.

To file a Minnesota return use Form-M1 (attached below). For more information on filing your return see Form-M1 instructions (attached below). To avoid dual taxation if the state you earned the income in required you to pay taxes on that income you may claim a Minnesota credit by filing out Form-M1CR (attached below) and attaching it to your Minnesota return and the other state’s return.

Related Tax Forms

  • Form-M1CR - Credit for Income Tax Paid to Another State
  • Form M1 - Minnesota Individual Income Tax Return

Nonresidents who work in Minnesota

If your permanent home (domicile) was not in Minnesota for any part of year and you spent less than 183 days in Minnesota you are a nonresident of Minnesota. If you made more than $9,350 of taxable income from Minnesota sources (including compensation such as wages, salaries, fees, commissions, tips or bonuses), you will be required to file a Minnesota return.

To file a nonresident return with Minnesota use Form M1NR (attached below) and for more information on how to file see Schedule M1 NR on page 2 of Form M1NR. To avoid dual taxation if the state you are a resident of requires you to pay taxes on that income you will need to see if you can get a credit from them for income earned in other states. In certain cases you may claim a Minnesota credit by filing out Form-M1CR (attached below) and attaching it to your Minnesota return and the other state’s return.

Related Tax Forms

  • Form-M1CR - Credit for Income Tax Paid to Another State
  • Form-M1NR - Nonresidents/Part-Year Residents

Nonresidents who sold property in Minnesota

If your permanent home (domicile) was not in Minnesota for any part of year and you spent less than 183 days in Minnesota you are a nonresident of Minnesota. If you made more than $9,350 of taxable income from Minnesota sources you will be required to file a Minnesota return. Taxable income includes compensation (wages, salaries, fees, commissions, tips and bonuses),

capital gains, interest, dividends, alimony, farm income, gross income from businesses, gross gambling winnings, and IRA distributions, pensions, profit sharing and annuity payments.

To file a nonresident return with Minnesota use Form M1NR (attached below) and for more information on how to file see Schedule M1 NR on page 2 of Form M1NR.

Related Tax Forms

  • Form-M1NR - Nonresidents/Part-Year Residents

Minnesota Tax Forms

  • Schedule M1NR - Nonresidents/Part-Year Residents
  • Form M1 - Minnesota Individual Income Tax Return
  • Form-M1CR - Credit for Income Tax Paid to Another State
  • Form-M1NR - Nonresidents/Part-Year Residents
  • Form M-13 - Minnesota Income Tax Extension Payment

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