Minnesota State Tax Forms

Minnesota uses a structured system of tax forms to administer individual and business taxes.

For individual taxpayers, the primary form is Form M1, Minnesota Individual Income Tax Return.

Before completing any Minnesota tax forms, you must first prepare your federal income tax return, because Minnesota starts with your federal taxable income and then applies state-specific additions, subtractions, credits, and deductions.

Completing the federal return first ensures accuracy and helps avoid delays or errors when filing your Minnesota return.

Key Individual Income Tax Forms

Most Minnesota individual filers will use one or more of the following forms:

• Form M1 – Individual Income Tax
  The main Minnesota income tax return is used by residents to report income, calculate tax, claim credits, and determine any refund or balance due.

• Schedule M1NR – Nonresident or Part-Year Resident Income
  Required for taxpayers who lived outside Minnesota for part of the year or earned income from Minnesota sources while living elsewhere. This schedule determines what portion of income is taxable by Minnesota.

• Schedule M1W – Minnesota Income Tax Withheld
  Reports Minnesota income tax withheld from wages, salaries, pensions, Social Security benefits, and other income sources. This schedule supports the withholding amounts claimed on Form M1.

• Form W-4MN – Minnesota Employee Withholding Allowance/Exemption Certificate
  Used by employees to determine the correct amount of Minnesota income tax withheld from their paychecks. It is the state equivalent of the federal Form W-4.

Other Common Minnesota Tax Forms

In addition to individual income tax forms, the Minnesota Department of Revenue administers a wide range of other tax programs:

• Homestead Credit Refund (Property Tax Refund)
  Forms for homeowners and renters to claim property tax relief, including the Homestead Credit Refund and Renter’s Property Tax Refund.

• Sales and Use Tax Forms
  Used by individuals and businesses to report and pay sales tax and use tax on taxable purchases.

• Business Tax Forms
  Includes forms for corporation franchise tax, S corporation tax, partnership tax, and employer withholding tax.

• Specialized Credits and Deductions
  Common schedules include:

  • Schedule M1CR – Credit for Income Tax Paid to Another State

  • Schedule M1ED – K–12 Education Credit and Subtraction

  • Schedule M1UE – Unreimbursed Employee Business Expenses

These forms allow eligible taxpayers to reduce their Minnesota tax liability or claim refunds.

Accessing Minnesota Tax Forms

Minnesota tax forms are available through multiple channels:

• Online – Download forms and instructions directly from the Minnesota Department of Revenue website

• By Mail – Request paper forms by calling 651-296-3781 or 1-800-652-9094

• In Person – Pick up forms at the Minnesota Department of Revenue office in St. Paul

Recommendation: File Electronically

The Minnesota Department of Revenue encourages electronic filing (e-file) whenever possible. E-filing offers several advantages:

• Faster refunds compared to paper returns

• Fewer errors due to built-in checks

• Immediate confirmation that your return was received

• Secure transmission of sensitive information

• Easier access to prior-year tax records

Most commercial tax software supports Minnesota e-filing, and many taxpayers qualify for free electronic filing options. Filing electronically is the most efficient and reliable way to submit your Minnesota tax return and receive any refund as quickly as possible.