M1NR: Nonresidents/Part Year Residents (2024)

Who files this form

For tax year 2024, file Schedule M1NR with Form M1 if you were a full-year Minnesota nonresident or a part-year Minnesota resident and meet the minimum filing requirement:

• Generally, you must file if your gross income assignable to Minnesota is $14,575 or more.
• If you are a nonresident alien for federal tax purposes, you must file if you have at least $5 in gross income assignable to Minnesota.

If you lived in Michigan or North Dakota for all of 2024, do not complete this schedule if your only Minnesota-source income is exempt under reciprocity. Complete it only if you received Minnesota-source income that does not qualify under reciprocity, such as gambling winnings, capital gains, or rental income.

What you'll need

Have these forms and details available, as applicable to your income and deductions:

• Your 2024 federal Form 1040 or 1040-SR and federal Schedule 1.
• Minnesota Form M1. Complete lines 1 through 11 before starting Schedule M1NR.
• Minnesota Schedules M1M, M1MB, M1AR, M1NC, and M1REF if they apply to your adjustments.
• Schedules KPI, KS, or KF if you have income from a partnership, S corporation, estate, or trust.
• Federal Schedule E for rental and other income reported there, and Schedule SE and Form 7206 if needed for self-employment deductions.
• Your name, Social Security number, residency status, other state of residency, and part-year residency dates. The schedule also asks for your spouse’s information.

How to file

Include Schedule M1NR with your Form M1 when you file your Minnesota return.

Before completing the schedule, read its instructions and complete lines 1 through 11 of Form M1. Enter total amounts in column A and assign income and expenses to Minnesota in column B according to the line instructions. Round amounts to the nearest whole dollar.

Transfer these Schedule M1NR amounts to Form M1:

• Line 28 to Form M1, line 13a.
• Line 29 to Form M1, line 13b.
• Line 32 to Form M1, line 13.

Common mistakes

• Leaving out the schedule: You must include Schedule M1NR with Form M1.
• Omitting your other state of residency: Enter it on the “State of Residency” line if you are a full-year or part-year nonresident.
• Including an erroneous Form 1099-K amount: If you received a 1099-K in error for an item sold at a loss and reported the amount on both lines 8z and 24z of federal Schedule 1, do not include that line 8z amount on Schedule M1NR, line 8.
• Claiming too much capital loss in column B: The loss on line 4, column B, cannot exceed the loss claimed in column A.
• Subtracting excluded income again: Net U.S. bond interest and active-duty military pay received as a nonresident are not included in column B of lines 1 or 2. Do not subtract those amounts on line 27, column B.

Questions people ask

What is gross income assignable to Minnesota?

It includes all income received while you were a Minnesota resident and income from Minnesota sources while you were a nonresident. Gross income is income before deductions or expenses. It does not include military pay a Minnesota resident received for military services outside Minnesota.

What if my income is below the filing minimum but I had Minnesota tax withheld or paid estimated tax?

Complete Schedule M1NR lines 1 through 15, skip lines 16 through 26, enter 0 on line 28, and enter line 15, column A, on line 29. Then complete lines 30 through 32. Transfer the appropriate amounts to Form M1, lines 13, 13a, and 13b, and include the schedule with your return.

Must we file jointly if only one spouse has Minnesota income?

If you are married and file a joint federal return, you must file a joint Minnesota return even if only one spouse is a Minnesota resident or has Minnesota income.

How do I calculate line 30?

Divide line 28 by line 29 and carry the decimal to five places. If line 28 is greater than line 29, enter 1.0. If line 28 is zero, enter 0.

Official sources

• https://www.revenue.state.mn.us/sites/default/files/2025-11/m1nr-24.pdf