M1: Individual Income Tax (2024)
Minnesota · Minnesota DOR · Used for tax years 2024
Form M1 is Minnesota’s 2024 individual income tax return. It reports income, deductions, Minnesota taxable income, taxes, credits, withholding, and payments to calculate your refund or amount owed.
What you'll need
- Include a copy of your 2024 federal return and schedules. Form M1 uses federal adjusted gross income from line 11 of Form 1040 or 1040-SR.
- To report Minnesota tax withheld, use the applicable Forms W-2, 1099, and W-2G and Schedules KPI, KS, and KF. Complete and enclose Schedule M1W.
- Depending on your entries, you may need Schedule M1SA for itemized deductions, Schedule M1DQC for exemptions, and Schedules M1M and M1MB for additions or subtractions.
- Enclose applicable schedules for amounts reported: M1MT for alternative minimum tax, M1NR for part-year residents and nonresidents, M1C for nonrefundable credits, M1REF for refundable credits, and M15 for the penalty reported on line 27.
- For direct deposit, have your routing and account numbers ready.
How to file
Complete and sign your 2024 Form M1. If filing jointly, your spouse must also sign. Include a copy of your 2024 federal return and schedules, along with the Minnesota schedules required for your entries. Do not use staples on anything you submit.
Mail to:
Minnesota Individual Income Tax
Mail Station 0010
600 N. Robert St.
St. Paul, MN 55146-0010
The form also has a checkbox stating that you do not want your paid preparer to file your return electronically.
Common mistakes
- Using staples: The form says not to use staples on anything you submit.
- Leaving out the federal return: Include a copy of your 2024 federal return and schedules.
- Using an ineligible direct-deposit account: The account must not be associated with a foreign bank.
- Completing unnecessary residency lines: Full-year residents enter line 12 on line 13 and skip lines 13a and 13b.
- Entering zero or a negative amount where the form says to leave a blank: Leave lines 9 and 17 blank if the result for that line is zero or less.
- Not adjusting the refund or amount owed for the Schedule M15 penalty: Also subtract the line 27 penalty from line 24 or add it to line 26, and enclose Schedule M15.
Questions people ask
How do part-year residents and nonresidents complete line 13?
Use Schedule M1NR. Enter its line 32 amount on Form M1 line 13, its line 28 amount on line 13a, and its line 29 amount on line 13b. Enclose Schedule M1NR.
How do I request direct deposit of my refund?
Complete line 25. Select checking or savings and enter your routing and account numbers. You must use an account that is not associated with a foreign bank.
Can I apply part of my refund to next year's estimated tax?
Yes. If you pay estimated tax, complete lines 29 and 30. Enter the amount you want sent to you on line 29 and the amount you want applied to your 2025 estimated tax on line 30.
Will a fund contribution change my refund or tax?
The $5 State Elections Campaign Fund designation will not increase your tax or reduce your refund. A Nongame Wildlife Fund contribution on line 18 will reduce your refund or increase the amount you owe.