Minnesota assess income tax over four separate tax brackets dependent on filing status. All returns are due by April 15^th, unless that day is a weekend or holiday, in which case returns are due on the next business day. The tax rates are as follows:

Single:

• 35 % on the first $24,270 of taxable income.
• 05 % between $24,271 and $79,730 of taxable income
• 85 % between $79,731 and $150,000 of taxable income
• 85 % on taxable income greater than $150,001

Married Filing Jointly:

• 35 % on the first $35,480 of taxable income.
• 05 % between $35,481 and $140,960 of taxable income
• 85 % between $140,961 and $250,000 of taxable income
• 85 % on taxable income greater than $250,001

Filing Requirements

Residents of Minnesota who are required to file a federal tax return must also file a state return, using Form M1. Even if you don’t file a federal return, there a situations in which you may need to file with the state. If you seek a refund of taxes withheld by your employer, or you wish to claim a refundable credit such as the K-12 Education or Working Family or Child Care Credits, you will need to file a state return.

Minnesota defines the term “resident” as anyone who was physically present in the state for 183 days or longer throughout the year, and you or your spouse own, rent or lease a form of housing suitable for year-round living. This means that the structure has viable cooking and bathing facilities, and can include apartments, houses, mobile homes, cabins, townhouses, and condos. You must meet both conditions to be considered a resident, and you will remain a resident for as long as the second condition applies. If you maintain a place of living for the entire year, you will be a full uyear resident in terms of income tax definitions.