Who is required to file?
You are required to file a 2018 Minnesota income tax return if one or more of the following apply:
•You were a Minnesota resident for the entire year in 2018 and had to file a federal income tax return.
•You were a Minnesota resident for the entire year in 2018 and your income was more than the amount in the chart below for your filing status and situation.
•You were a part-year or nonresident of Minnesota in 2018 and your Minnesota source income is more than $10,650. See “Filing Requirements for Part-Year Residents and Nonresidents” for information on Minnesota source income.
File a 2018 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 2018 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 2018.
• 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.
If you were a Minnesota resident for all of 2018 and required to file a federal income tax return, you are required to file a Minnesota income tax return.