Minnesota 2025 State Instructions
For the 2025 tax year, Minnesota residents must file their state income tax return using Form M1. The Minnesota Department of Revenue provides detailed instructions and resources to assist taxpayers in completing their returns accurately.
Main Individual Forms
- Form M1 - Individual Income Tax Return: This is the primary form for Minnesota residents. Instructions and the form are available at the official website.
- Form M1 NR - Part-Year Resident and Non-resident Income Tax Return: For individuals who are part-year residents or nonresidents, this form is required.
Key Changes for 2025
Minnesota’s tax rules are generally based on the Internal Revenue Code (IRC) as amended through May 1, 2023. However, since that date, Congress enacted H.R. 1 of 2025. If you are affected by any of these provisions, you must complete Schedule M1NC, Federal Adjustments, when filing Form M1.
Special Situations
- Dependents: If you are a dependent, your Minnesota standard deduction is the greater of $1,300 or your earned income plus $400, up to the single standard deduction limit.
- Nonresidents with S Corporation Income: If your only Minnesota source income is from entities making a PTE tax election or entities in which you elected composite income tax, you do not need to file Form M1.
- Composite Income Tax: If you elected composite income tax, the amount paid on your behalf equals 9.85% of your Minnesota source distributive income minus any applicable credits. You are not required to file Form M1.
Additional Forms and Schedules
- Schedule KS: Required for S corporations to report shareholder’s share of income, credits, and modifications.
- Schedule KPI: Used for reporting composite income tax for individuals who elected this option.
- Form TPD: Used for disclosing tax positions under Minnesota law.
- Form M1PRX: For amending a previously filed Form M1PR (Property Tax Refund).
How to Access Forms and Instructions
You can access all Minnesota state tax forms and instructions through the official website. The Department of Revenue provides online tools and software guidance to help you file your return.
Source:
Form M1 Instructions
Form M1 NR Instructions
Schedule KS
Form TPD
Disclaimer: Always verify information with official Federal or State Department of Revenue Forms and Instructions.