M1NR: Nonresidents/Part-Year Residents (2025)
Minnesota · Minnesota DOR · Used for tax years 2025
Minnesota Schedule M1NR is for full-year nonresidents and part-year residents filing Form M1 for 2025. It reports total income and the Minnesota portion of income, deductions, and adjustments, and calculates amounts to enter on Form M1.
Who files this form
File 2025 Schedule M1NR with Form M1 if you were a full-year nonresident or part-year resident of Minnesota in 2025 and meet the minimum filing requirement:
- Generally, you must file if your gross income assignable to Minnesota is $14,950 or more.
- If you are a nonresident alien for federal tax purposes, you must file a Minnesota tax return and Schedule M1NR if you have at least $5 in gross income assignable to Minnesota.
If you lived in Michigan or North Dakota for all of 2025, 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 for that exemption.
What you'll need
Have these returns, schedules, and details available, as applicable:
- Your 2025 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 entries.
- Schedule KPI, KS, or KF if you are a partner, shareholder, or beneficiary.
- Federal Schedule E for applicable rental and pass-through income, and Schedule SE and the federal health insurance deduction worksheet or Form 7206 for applicable self-employment deductions.
- Your name, Social Security number, residency status, other state of residency, and dates of Minnesota residency if you were a part-year resident. The schedule also asks for your spouse's details.
How to file
Include Schedule M1NR with Form M1 when you file your return.
- Enter Schedule M1NR line 28 on Form M1, line 13a.
- Enter Schedule M1NR line 29 on Form M1, line 13b.
- Enter Schedule M1NR line 32 on Form M1, line 13.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Starting too soon: Read the instructions and complete Form M1, lines 1 through 11, before completing this schedule.
- Leaving out residency information: Mark the appropriate residency box and enter your other state of residency.
- Using cents: Round amounts to the nearest whole dollar.
- Overstating a Minnesota capital loss: Do not enter a capital loss in line 4, column B, that exceeds the loss claimed in column A.
- Double-subtracting certain income: 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 them on line 27, column B.
- Forgetting the attachment: You must include Schedule M1NR with Form M1.
Questions people ask
What is gross income assignable to Minnesota?
It includes all income received while you were a Minnesota resident and Minnesota-source income received 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.
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.
What if my Minnesota gross income is below the filing requirement, but I had tax withheld or paid estimated tax?
Complete Schedule M1NR lines 1 through 15, skip lines 16 through 26, and enter 0 on line 28. Put the amount from 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.
What do the two columns mean?
Column A uses the appropriate amounts from your 2025 federal or Minnesota income tax return. Column B assigns income and expenses to Minnesota under the instructions for each line.