BASIC INFORMATION
WHO (must file):
Residents:
If you are a Minnesota resident and you are
required to file a federal income tax
return, you must file a Minnesota income tax
return.
Nonresidents:
If you have Minnesota gross income of $7,800
or more, you must file a
Minnesota
income tax return.
WHAT (forms do you file)
Residents:
Form M1 Minnesota Individual Income Tax
Return
Nonresidents:
Form M1 and Schedule M1NR Minnesota
Individual Income Tax Returns
WHEN (are the tax returns due)
Original due date: April 15th
Extended due date: October 15th
WHERE (do you mail the tax returns)
If you are expecting a refund, send to:
Minnesota Individual Income Tax
St. Paul, MN 55145-0010
