Nonresidents

You must file a Minnesota return if your Minnesota gross income meets the minimum filing requirement ($13,825 in 2023). To determine your Minnesota gross income, go to Calculating Minnesota Gross Income.

If you must file a Minnesota return, use Form M1, Individual Income Tax, and Schedule M1NR, Nonresidents/Part-Year Residents.

Wages or salaries you earn while physically in the state may be taxable. If you’re working in another state for a business located in Minnesota, that income is not taxable in Minnesota. For details, see How Nonresident Income is Taxed by Minnesota.

Note: If you’re a Michigan or North Dakota resident but work in Minnesota, you may not have to file a Minnesota tax return. For details, see Reciprocity.

Interstate transportation employees

If an interstate rail or motor carrier company pays you to regularly work in more than one state, you can only be taxed by your state of residence. As a nonresident, you do not have to file or pay Minnesota income tax on your work-related income earned in Minnesota. See U.S. Code, title 49, section 14503(a) (motor carriers) and section 11502 (rail carriers).

Water carriers

If a water carrier or merchant mariner pays you to regularly work in more than one state, you can only be taxed by your state of residence and a state where your perform 50% of your duties in the year. As a nonresident, you must file and pay Minnesota income tax if you earned more than 50% of your pay in Minnesota during the prior calendar year. See U.S. Code, title 49, section 14503(b)(2).

Airline employees

If an air carrier pays you to regularly work in more than one state, you can only be taxed only by your state of residence and a state where your perform 50% of your duties in the year. As a nonresident, you must file and pay Minnesota income tax only if you earned more than 50% of your pay in Minnesota. See U.S. Code, title 49, section 40116(f)(2).

Self-employed transportation workers

These federal laws do not apply if you are a self-employed transportation worker, such as an independent trucker hauling goods. The Minnesota Department of Revenue may still tax you under the single-sales factor apportionment method. For details, see the Minnesota Corporation Franchise Tax instructions.