Non-Resident Aliens
Filing a Minnesota Return
Minnesota Residency for tax
purposes
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183 day rule - in Minnesota
– must establish a tax home - visa’s are
a temporary status
• any day or part of a day qualifies as
a counted day in MN
– rent or occupy an abode : self
contained living unit, suitable for
year-round use, equipped with own
cooking and bathing facilities
Filing a Minnesota return
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Filing federal Form 8843 – nothing for MN
Required to file a federal return then required to file a
MN return
Start with federal taxable income
– 1040NR - line 40
– 1040NR-EZ - line 14
Itemize on federal- must add back all state income tax on
line 2 - do not use schedule in booklet
Minnesota adopted additional standard deduction for
MFJ - no longer an add back (Only applies to students
from India)
May qualify for other additions and subtractions
– Except for charitable contributions (subtraction now on
schedule M1M)
Minnesota requires a copy of the federal enclosed
Filing status
same as federal
A. line 3 (EZ) or
line 8 (NR long)
B. - C. most likely
blank
D. FAGI line 10 (EZ)
line 35 (NR long)
Line 1- FTI
line 14 (EZ)
line 40 (NR long)
Line 2 - State Tax
line 11 (EZ)
line 3 Schedule A
Line 5 State tax refund line 11 of
1040NR
Line 26
M1W show MN
withholding
only
Line 28 M1CD
Line 30 K-12 Ed
Credit
Refund or
payment due
Filling out the M1W
M1W - W-2
1042S
 Box 15 - MN ID…………...  Box 23
 Box 16 - State Wages……...  Box 2 Gross
 Box 17 - MN Withholding...  Box 22
 Box 24 - name
of state
Only need to fill in this form if there is state taxes
withheld…..usually no state tax on 1042S
Minnesota Credits
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MFS cannot claim credits
Must be single or married filing jointly
Single with qualifying child (see pub. 17)
Must qualify for the federal credits
Must have Minnesota assignable income
Minnesota credits, cont.
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Child and dependent care credit - M1CD
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K-12 Education credit – M1ED
- paid qualifying expenses for 2006
- household income limit and maximum credit
are now based on number of qualifying children
in K-12 for 2006 (See page 17 of M1 instruction
booklet for more information)
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Marriage credit - MFJ
Filing MN as part year resident
Schedule M1NR
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Non-resident/Part year resident
form - do not use if only Minnesota
source income
Must have received income while
residing in another state
Property Tax Return
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Must be a Minnesota resident
- 183 day rule Dependents are not eligible (50% Rule)
Must be self supporting
Must live in a unit which is considered an
“abode” - cooking and bathing facilities
Property taxes paid on unit
Filing status is not an issue - living situation
Student living situations
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For the property tax refund- must pay
property taxes on unit - may not receive a
CRP if non-profit organization
Dormitory
– separate cooking facility
– bathing facility per unit
Student housing
Living off campus
Household income
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Line 1 - federal adjusted gross income
– 1040NR-EZ line 10
– 1040NR line 35
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Line 5 - must include income from all sources taxable and non-taxable income included - write
non-resident alien in box and also income type
– scholarships and fellowships
– income excluded by a tax treaty
– tuition paid by the University for the PhD student in
exchange for TA duty
– Interest
See page 9 of Property Tax Booklet
Property Tax Return cont.
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Line 7 - Subtraction for dependents – See
federal definition for qualifying child.
(To determine amount see worksheet on
page 10 of M1PR instruction booklet).
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Only Mexico and Canada can use for PR
purposes if able to claim dependents on the
1040 NR.
Property Tax for Renters
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If two unmarried adults in a unit, CRP is
split equally and apply for refund
separately
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If income is less than the rent paid,
enclose an explanation of the source of
funds used to pay the rent
SS# or ITIN
x
Capital lettersName/address
Living Status
Federal adjusted
gross income
Additional
Non-Taxable
income Line 5
page 9 - M1PR
Signature on
bottom of return
For more information see
Fact Sheet #16 Aliens at
www.taxes.state.mn.us
Questions????