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Minnesota Free Printable 2019 M1NR, Nonresidents/Part-Year Residents for 2020 Minnesota Nonresidents/Part-Year Residents

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Nonresidents/Part-Year Residents
2019 M1NR, Nonresidents/Part-Year Residents

NEAR FINAL DRAFT 7/31/19 2019 Schedule M1NR, Nonresidents/Part-Year Residents *191331* Before you complete this schedule, read the instructions and complete lines 1 through 11 of Form M1. Your First Name and Initial Last Name Social Security Number Spouse’s First Name and Initial Spouse’s Social Security Number Last Name Minnesota Residency (Place an X in one box and enter other state of residency) You: Full-year Nonresident Part-Year Resident from to Other State of Residency: Your Spouse: Full-year Nonresident Part-Year Resident from to Other State of Residency: A. Total Amount 1 Wages, salaries, tips, etc. (from line 1 of federal Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable interest and ordinary dividend income (add lines 2b and 3b of Form 1040) . . . . . . . . 3 Business income or loss (from line 3 of federal Schedule 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Capital gain or loss (from line 6 of Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 IRA distributions, pensions, and annuities (from lines 4b and 4d of Form 1040) . . . . . . . . . . . 6 Net income from rents, royalties, partnerships, S corporations, estates, and trusts (from line 5 of federal Schedule 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Farm income or loss (from line 6 of federal Schedule 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Other income (add lines 5b of Form 1040 and lines 1, 2a, 4, 7, and 8 of federal Schedule 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Interest and dividends from non-Minnesota state or municipal bonds (add lines 1 and 2 of Schedule M1M) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B. Minnesota Portion 1 2 3 4 5 6 7 8 9 10 Other required additions (add lines 3, 4, 6, 7, 8, 10, and 12 of Schedule M1M) . . . . . . . . . . . 10 11 Add lines 1 through 10 for each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 If your Minnesota gross income is below $10,650, see instructions. 12 Educator expenses, certain business expenses, and Armed Forces moving expenses (add lines 10, 11, and 13 of federal Schedule 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Self-employed SEP, SIMPLE, and qualified plans and IRA deduction (add lines 15 and 19 of federal Schedule 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Health savings account and Archer MSA deductions (add line 12 and Archer MSA amount included on line 22 of federal Schedule 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 One-half of self-employment tax and self-employed health insurance (add lines 14 and 16 of federal Schedule 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Deductions for alimony paid and student loan interest (see instructions for line 16, column B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Penalty on early withdrawal of savings (from line 17 of federal Schedule 1) . . . . . . . . . . . . . 17 18 19 20 21 22 Other required subtractions (add lines 21, 35, 36, 39, and 41 of Schedule M1M) . . . . . . . . . 18 Net U.S. bond interest and active military pay received while a nonresident (add lines 18 and 29 of Schedule M1M) . . . . . . . . . . . . . . . . . . 19 Subtraction for federal section 179 expensing (from line 22 of Schedule M1M . . . . . . . . . . . 20 Add lines 12 through 20 for each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Subtract line 21, column B, from line 11, column B. Enter here and on line 13a of Form M1. If your Minnesota gross income is below $10,650 or the result is zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . 22 23 Subtract line 21, column A, from line 11, column A. Enter the result here and on line 13b of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Divide line 22 by line 23, and enter the result as a decimal (carry to five decimal . places). If line 22 is more than line 23, enter 1.0. If line 22 is zero, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Amount from line 12 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Multiply line 24 by line 25. Enter the result here and on line 13 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 You must include this schedule with Form M1. Enter the amounts from lines 22 and 23 of this schedule on Form M1, lines 13a and 13b. 9995 2019 Schedule M1NR Instructions Should I file this schedule? File this schedule with your Form M1 if you meet the minimum filing requirement and in 2019 you were either a: • Full-year nonresident of Minnesota • Part-year resident of Minnesota See Income Tax Fact Sheets 1, Residency; 2, Part-Year Residents; and 3, Nonresidents, to determine your residency status for Minnesota tax purposes. 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. You must include Schedule M1NR when you file your return. What is the minimum filing requirement? If your gross income assignable to Minnesota is $10,650 or more, you must file Form M1 and Schedule M1NR. What is gross income assignable to Minnesota? Gross income assignable to Minnesota includes all income you received while a Minnesota resident and income from Minnesota sources while a nonresident, such as income passed through to you from: • Partnerships (line 26 of Schedule KPI) • S corporations (line 26 of Schedule KS) • Estates or trusts (line 31 of Schedule KF) Gross income is income before any deductions or expenses. Gross income does not include any military pay a Minnesota resident received for military services outside Minnesota. If your Minnesota gross income is below the minimum filing requirement, and you had tax withheld or paid estimated tax, follow the steps below to complete your Schedule M1NR: 1. Complete lines 1-11 of Schedule M1NR. 2. Skip lines 12-20. 3. Enter a 0 on line 22. 4. Enter the amount from line 11, column A, on line 23. 5. Complete lines 24-26. Enter the appropriate amounts from Schedule M1NR on lines 13, 13a, and 13b of Form M1 and include the schedule when you file your return. If your Minnesota gross income is below the minimum filing requirement, and you are completing Schedule M1NR only to determine your refundable credits: 1. Complete lines 1-21 of Schedule M1NR. 2. Complete line 23 of Schedule M1NR. 3. Use this information to complete the worksheet provided in the instructions for the credits you claim. If you were a resident of Michigan or North Dakota for all of 2019, do not complete this schedule if your only Minnesota source income is exempt due to reciprocity (see Fact Sheet 4, Reciprocity, for more information). Complete Schedule M1NR only if you received income from sources in Minnesota that does not qualify under reciprocity. (Income that is not excluded under reciprocity includes Minnesota source gambling winnings, capital gains, rental income, etc.) Line Instructions Round amounts to the nearest whole dollar. Column A — Enter the appropriate amount from your 2019 federal or Minnesota income tax return. See the instructions for each line. Column B — Assign income or expenses to Minnesota according to the instructions. If you are a partner, shareholder, or beneficiary, include the amounts from Schedule KPI, KS, or KF and follow the instructions with that schedule. Line 1, Column B — Wages, Salaries, Tips, etc. Include wages, salaries, tips, commissions, bonuses, and any amounts received for work performed: • While a Minnesota resident • In Minnesota while a nonresident • In Minnesota in a prior year but received in 2019 • In prior years while a Minnesota resident but deferred to 2019 Do not include on line 1, column B: • Minnesota wages earned while a resident of Michigan or North Dakota that are covered under a reciprocity agreement • Military pay received while a nonresident (from line 29 of Schedule M1M, Income Additions and Subtractions) • Wages received as a nonresident military spouse, if you meet certain requirements (see Form M1 instructions) Continued Line 2, Column B — Interest and Ordinary Dividend Income Include the interest and dividends you received (or had credited to your account) while you were a Minnesota resident. Do not include any interest or mutual fund dividends you received from U.S. bonds. Line 3, Column B — Business Income (loss) Include: • Net Business income (or loss incurred) while a Minnesota resident • From Minnesota sources earned while a nonresident Line 4, Column B — Capital Gain (loss) Include net capital gain (or loss) received: • While a Minnesota resident • From Minnesota sources while a nonresident Line 5, Column B — IRA Distributions and Pensions and Annuities Include IRA distributions and pension and annuity payments received while a Minnesota resident. Line 6, Column B — Net Income from Rents, Royalties, Partnerships, S Corporations, Estates, and Trusts Include income (or loss): • Reported on federal Schedule E from rents, royalties, partnerships, S corporations, and estates recognized while a Minnesota resident • From Minnesota sources recognized while a nonresident Line 7, Column B — Farm Income (loss) Include net farm income (or loss incurred): • While a Minnesota resident • From a Minnesota farm while a nonresident Line 8, Column B — Other Income Include other income you received: • While a Minnesota resident • From Minnesota sources, while a nonresident, included on lines 4 and 8 of federal Schedule 1 Line 9, Column B — Interest and Dividends from Non-Minnesota State or Municipal Bonds Include the interest and dividends you received from non-Minnesota state or municipal bonds while a Minnesota resident. Line 10, Column B — Other required additions Include the additions from lines 3, 4, 6, 8, 10, and 12 of your Schedule M1M that are attributable to income earned while a Minnesota resident or from Minnesota sources earned while a nonresident. Also, include the amount reported on line 3 or 10 of your Schedule M1AR, Accelerated Recognition of Installment Sale Gains. Line 12, Column B — Certain Business Expenses Include any business expenses paid: • While a Minnesota resident • From income earned as a performing artist or fee-basis government official that you earned in Minnesota while a nonresident • While teaching as a Minnesota resident or for teaching in Minnesota If you are a member of the Reserves or National Guard, include any travel expenses paid while a resident and for meetings attended in Minnesota while a nonresident. Armed Forces Moving Expenses Of the amount on line 13 federal Schedule 1, include moving expenses paid while a Minnesota resident or attributable to a move into Minnesota. Line 13, Column B — Pension Plans To determine your: • Minnesota qualified plan contribution deduction: Multiply your federal qualified plan contribution deduction by the percentage you determined in step 3 of the Worksheet for Line 15, Column B. • Minnesota IRA, SEP or SIMPLE plan deduction: Multiply your deduction by the percentage of your total earned income that is allocable to Minnesota (without lowering your wages for self-employment losses). For the purpose of this deduction only, earned income includes wages, self-employment income, and alimony received. Subtract your selfemployment tax deduction (federal Schedule SE) from that total. If your spouse also worked, determine your spouse’s deduction in the same way. Use only your spouse’s earned income plus your spouse’s federal IRA, SEP, or SIMPLE plan deduction. Line 14, Column B — Health Savings Account and Archer Medical Savings Account (MSA) Deductions To determine your deduction amount: 1. Add lines 25 and Archer MSA amount included on line 36 of federal Schedule 1. 2. Divide your Minnesota earned income by your federal earned income. For the purpose of this deduction only, earned income includes wages, self-employment income, and alimony received. 3. Multiply the results of step 1 and step 2. Enter this amount on line 15, column B. Line 15, Column B — Self-Employment Tax and Self-Employed Health Insurance Worksheet for Line 15, Column B 1 Enter the amount from line 3 of your federal Schedule SE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter the amount from step 1 allocable to Minnesota . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Divide step 2 by step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Amount from line 14 of federal Schedule 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Multiply step 3 by step 4. The result is your Minnesota Self-Employed Tax Deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Line 2 of the worksheet for line 16 of federal Schedule 1 or line 13 of the Self Employment Health Insurance worksheet in IRS Publication 535 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Enter the amount from step 6 allocable to Minnesota . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Divide step 7 by step 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Amount from line 16 of federal Schedule 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Multiply step 8 by step 9. The result is your Minnesota Self-Employed Health Insurance Deduction. . . . . . . . . . . . . . . . . . 11 Add steps 5 and 10. Enter here and on line 15, column B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 16, Column B — Deductions for Alimony Paid and Student Loan Interest Part-year residents: Add the following items and enter the same total on line 16, columns A and B: • Alimony paid while a Minnesota resident included on line 18a of federal Schedule 1 • The portion of your student loan interest deduction (from line 20 of federal Schedule 1) that represents interest paid while a Minnesota resident Nonresidents: Enter zero on line 16, columns A and B. Line 17, Column B — Penalty on Early Withdrawal of Savings Enter the penalty on early withdrawal you paid while a Minnesota resident. Line 18, Column B — Other Required Subtractions Include the depreciation subtraction apportioned to Minnesota from line 21 of Schedule M1M. The subtraction is based on the Minnesota apportionment ratio of the business in 2019. Also include the full amounts from line 35, 36, 39, and 41 of Schedule M1M. Line 19, Column B — Net U.S. Bond Interest and Active Duty Military Pay Received by a Nonresident The net amount of U.S. bond interest and active duty military pay you received as a nonresident is not included in column B of lines 1 or 2. Do not subtract these amounts on line 21, column B. Line 20 — Section 179 Subtraction Multiply the amount from line 22 of Schedule M1M by the Minnesota apportionment ratio of the business in 2019. Line 24 The result on line 24 is the percentage of Minnesota income to federal income.
Extracted from PDF file 2019-minnesota-form-m1nr.pdf, last modified July 2019

More about the Minnesota Form M1NR Individual Income Tax Nonresident TY 2019

If you are a nonresident of Minnesota, or a part time resident, and you have earned income in Minnesota, then you need to file form M1NR. Form M1NR requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Nonresidents/Part-Year Residents in February 2020, so this is the latest version of Form M1NR, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form M1NR directly from TaxFormFinder. You can print other Minnesota tax forms here.

Other Minnesota Individual Income Tax Forms:

TaxFormFinder has an additional 95 Minnesota income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form M1PR Instructions Homestead Credit Refund and Renter’s Property Tax Refund Instruction Booklet
Form M1PR Homestead Credit Refund (for Homeowners) and Renters Property Tax Refund
Form M1 Individual Income Tax Return
Form M1M Income Additions and Subtractions (onscreen version)
Form M1W Minnesota Income Tax Withheld (onscreen version)

Download all MN tax forms View all 96 Minnesota Income Tax Forms


Form Sources:

Minnesota usually releases forms for the current tax year between January and April. We last updated Minnesota Form M1NR from the Department of Revenue in February 2020.

Show Sources >

Form M1NR is a Minnesota Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Minnesota Form M1NR

We have a total of nine past-year versions of Form M1NR in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form M1NR

2019 M1NR, Nonresidents/Part-Year Residents

2018 Form M1NR

2018 M1NR, Nonresidents/Part-Year Residents

2017 Form M1NR

2017 M1NR, Nonresidents/Part-Year Residents

2016 Form M1NR

2016 M1NR, Nonresidents/Part-Year Residents

2015 Form M1NR

2013 M1NR, Nonresidents/Part-Year Residents

Nonresidents/Part-Year Residents 2014 Form M1NR

m1nr_14.indd

2013 Nonresidents/Part-Year Residents 2013 Form M1NR

2011 M1NR, Nonresidents/Part-Year Residents

2012 Form M1NR

2012 M1NR, Nonresidents/Part-Year Residents

2011 Form M1NR

2011 M1NR, Nonresidents/Part-Year Residents


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