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How Minnesota Taxes Nonresident Income

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Minnesota taxes certain income that nonresidents receive. For details, see Minnesota Statute 290.17.

Type of Income	Wages, salaries, tips, commissions, bonuses, severance pay, annual leave, stock options
Is It Assigned to Minnesota?	Yes, for services performed or income earned in Minnesota

Type of Income	Interest, dividends
Is It Assigned to Minnesota?	No

Type of Income	State refunds, alimony received, unemployment compensation
Is It Assigned to Minnesota?	No

Type of Income	Qualified pensions, IRA distributions, annuities, deferred compensation plans
Is It Assigned to Minnesota?	No

Type of Income	Nonqualified plans (such as stock options)
Is It Assigned to Minnesota?	Yes, if earned in Minnesota

Type of Income	Capital gains and losses from the sale of intangible assets (such as stock)
Is It Assigned to Minnesota?	No

Type of Income	Capital gains and losses from the sale of tangible assets not used in a trade or business
Is It Assigned to Minnesota?	Yes, for property located in Minnesota

Type of Income	Covenant not to compete, goodwill
Is It Assigned to Minnesota?	Generally, yes

Type of Income	Gain on the sale of a partnership interest
Is It Assigned to Minnesota?	Yes, for partnerships located in Minnesota

Type of Income	Business income from a sole proprietorship
Is It Assigned to Minnesota?	Yes, to the extent activities are conducted in Minnesota

Type of Income	Rent and royalty income
Is It Assigned to Minnesota?	Yes, for property located in Minnesota

Type of Income	Installment sales
Is It Assigned to Minnesota?	Yes, for capital assets were located in Minnesota, but only if the gain on the sale was assigned to Minnesota, not the interest

Type of Income	Like-kind exchanges
Is It Assigned to Minnesota?	No.

Type of Income	Partnership, S Corporation income or loss
Is It Assigned to Minnesota?	Yes, to the extent activities were conducted in Minnesota

Type of Income	Farm income or loss
Is It Assigned to Minnesota?	Yes, to the extent activities were conducted in Minnesota

Type of Income	Is It Assigned to Minnesota?
Wages, salaries, tips, commissions, bonuses, severance pay, annual leave, stock options	Yes, for services performed or income earned in Minnesota
Interest, dividends	No
State refunds, alimony received, unemployment compensation	No
Qualified pensions, IRA distributions, annuities, deferred compensation plans	No
Nonqualified plans (such as stock options)	Yes, if earned in Minnesota
Capital gains and losses from the sale of intangible assets (such as stock)	No
Capital gains and losses from the sale of tangible assets not used in a trade or business	Yes, for property located in Minnesota
Covenant not to compete, goodwill	Generally, yes
Gain on the sale of a partnership interest	Yes, for partnerships located in Minnesota
Business income from a sole proprietorship	Yes, to the extent activities are conducted in Minnesota
Rent and royalty income	Yes, for property located in Minnesota
Installment sales	Yes, for capital assets were located in Minnesota, but only if the gain on the sale was assigned to Minnesota, not the interest
Like-kind exchanges	No.
Partnership, S Corporation income or loss	Yes, to the extent activities were conducted in Minnesota
Farm income or loss	Yes, to the extent activities were conducted in Minnesota

Gambling Winnings	From American Indian casinos
Is it Assigned to Minnesota?	Yes, from casinos located in Minnesota

Gambling Winnings	From Minnesota lottery
Is it Assigned to Minnesota?	Yes, from tickets purchased in Minnesota

Gambling Winnings	From charitable or lawful gambling, or pari-mutuel wagering
Is it Assigned to Minnesota?	Yes, from gambling in Minnesota

Gambling Winnings	Is it Assigned to Minnesota?
From American Indian casinos	Yes, from casinos located in Minnesota
From Minnesota lottery	Yes, from tickets purchased in Minnesota
From charitable or lawful gambling, or pari-mutuel wagering	Yes, from gambling in Minnesota

Contact Info

Email

Contact form

Phone [+]

Questions

651-296-3781
800-652-9094

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Address [+]

Mail your income tax return to:

Minnesota Revenue
Mail Station 0010
600 N. Robert St.
St. Paul, MN 55146-0010

Mail your property tax refund return to :

Minnesota Revenue
Mail Station 0020
600 N. Robert St.
St. Paul, MN 55146-0020

Mail your tax questions to:

Minnesota Revenue
Mail Station 5510
600 N. Robert St.
St. Paul, MN 55146-5510

Street address (for deliveries):
Minnesota Revenue
Individual Income Tax
600 N. Robert St.
St. Paul, MN 55101

Returns and payments may be placed in the night deposit box located in front of our building.

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Last Updated

December 23, 2024