Minnesota Income Tax Forms Rates & Services

Residency is determined primarily by where an individual resides. For Minnesota taxes, residency is determined by two rules:

• Domicile (permanent residency)
• 183-day rule

Taxpayers who are residents of another state may still be considered Minnesota residents for income tax purposes if they meet the following two conditions:

• they spend at least 183 days in Minnesota (any portion of a day is counted as a full day), and
• they (or their spouse) own, rent, or occupy an abode (a living unit suitable for year-round use, that is equipped with its own cooking and bathing facilities) in Minnesota.

Military personnel that served in a combat zone or hazardous duty area any time from Sept. 11, 2001 through Dec. 31, 2006, may be eligible for a credit of $59 for each month served.

You may be eligible for the Federal Earned Income Credit if, in 2006, you had earned income and meet one of the following requirements:

• You have one child at home and your job income was less than $32,001 (single filers) or $34,001 (married filing joint).
• You have 2 or more children at home and your job income was less than $36,348 (single filers) or $38,348 (married filing joint).
• You have no children, are between the ages of 25 and 64, and your job income was less than $12,120 (single filers) or $14,120 (married filing joint).

If you qualify for the Federal Earned Income Credit, you automatically qualify for the Minnesota Working Family Credit.

Other Helpful Links:
Minnesota Department of Revenue: http://www.taxes.state.mn.us/
Minnesota Department of Revenue Frequently Asked Questions:  http://www.taxes.state.mn.us/taxes/individ/other_supporting_content/income_tax_faq.shtml
Minnesota Tax Forms: http://www.taxes.state.mn.us/individ/forms.shtml
Internal Revenue Service: http://www.irs.gov/