M1: Individual Income Tax (2025)
Minnesota · Minnesota DOR · Used for tax years 2025
Form M1 is Minnesota’s 2025 individual income tax return. It reports income, deductions, taxes, credits, withholding, and payments to calculate your refund or the amount you owe.
What you'll need
- Your 2025 federal return and schedules. Include a copy with Form M1. Federal adjusted gross income comes from line 11 of federal Form 1040 or 1040-SR.
- Personal information. Have your Social Security number, date of birth, current address, and federal filing status. For a joint return, provide your spouse’s information too.
- Minnesota withholding records. Use Forms W-2, 1099, and W-2G and Schedules KPI, KS, and KF, as applicable, to complete Schedule M1W. Enclose Schedule M1W when reporting Minnesota withholding.
- Applicable Minnesota schedules. The form calls for Schedule M1NR for part-year residents and nonresidents. It also directs you to enclose Schedules M1MT, M1C, M1REF, and M15 when using those lines. Other schedules may be needed for deductions, exemptions, income adjustments, or other taxes.
- Payment and bank information. Have the amounts of your 2025 estimated tax and extension payments. For direct deposit, provide your routing number, account number, and account type.
How to file
Complete the 2025 Form M1 using your federal return and the Minnesota schedules that apply. Sign and date the return. Your spouse must also sign if you file jointly.
Include a copy of your 2025 federal return and schedules, along with the Minnesota schedules the form directs you to enclose. 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 includes a checkbox to tell a paid preparer you do not want electronic filing, but it does not provide e-filing steps.
Common mistakes
- Using staples. The form says not to use staples on anything you submit.
- Leaving out required attachments. Include your 2025 federal return and schedules, plus the Minnesota schedules required for the lines you complete.
- Using an ineligible direct deposit account. Your refund account must not be associated with a foreign bank.
- Entering zero or a negative amount on lines 9 or 17. The form says to leave these lines blank if the result is zero or less.
- Missing the Schedule M15 penalty adjustment. If you report a penalty on line 27, also subtract it from your refund on line 24 or add it to the amount owed on line 26.
Questions people ask
How do residents complete line 13?
Full-year residents enter the amount from line 12 on line 13 and skip lines 13a and 13b. Part-year residents and nonresidents use Schedule M1NR: line 32 goes on line 13, line 28 on line 13a, and line 29 on line 13b. Enclose Schedule M1NR.
Will the State Elections Campaign Fund choice change my tax or refund?
No. Entering a party code to grant $5 to the fund will not increase your tax or reduce your refund.
Will a Nongame Wildlife Fund contribution affect my refund?
Yes. A contribution on line 18 reduces your refund or increases the amount you owe.
Can I apply some of my refund to next year’s estimated tax?
Yes. If you pay estimated tax, use line 29 for the amount of your refund you want sent to you and line 30 for the amount you want applied to your 2026 estimated tax.