Am I required to file a Minnesota individual income tax return?
Yes, if any of the following apply:
• You were a Minnesota resident for the entire year in 2019 and had to file a federal income tax return.
• You were a part-year or nonresident and meet the requirements under Filing Requirements for Part-Year Residents and Nonresidents.
• You qualify for and want to claim refundable credits. • You were a nonresident alien of the United States, had income assignable to Minnesota, and were required to file a federal return.
Minnesota Residents File a 2019 Minnesota income tax return if either of the following are true:
• You were a Minnesota resident for the whole year and were required to file a 2019 federal income tax return.
• Your income is more than the amount that applies to you in the chart below.
You are a Minnesota resident if either of the following apply:
• Minnesota was your permanent home in 2019.
• Minnesota was your home for an indefinite period of time and you maintained an abode (house, townhouse, condominium, apartment, mobile home, or cabin, with cooking and bathing facilities, that could be lived in year-round) in Minnesota.
For more information, see Income Tax Fact Sheet 1, Residency.