Minnesota State Tax Return

Minnesota Individual Income Tax Provisions

At tax time, states have the ability to assess taxes to their residents based on one of three different methods: joint, combined, or a blend of the two. Minnesota opts for the most popular method, the joint filing system, which is used by thirty-four other states. This system adds together the incomes of both spouses in a married couple, and taxes them as a single amount, similar to the federal system where a family is considered one economical group.

Minnesota uses the federal adjusted gross income of taxpayers to determine the tax base for individual income taxes. Though there are a few differences, Minnesota's tax base is very similar to the federal regulations.

Exemptions

There are some sources of income that aren't included in a resident's taxable income when filing state taxes. The exemptions include:

• Interest and dividends from U.S. government bonds.
• Capital gains from insolvent farm property
• Active duty military pay

Deductions

Minnesota offers a standard deduction that reduces the federal AGI by $2,050 for married, joint filers ($1,025 married filing single). Other deductions are available as follows:

• Low income elderly or disabled
• Qualifying K-12 expenses
• 50% of charity donations over $500
• Organ donation expenses
• Certain investments and business operations in a job opportunity building zone
• AmeriCorps post-service education awards
• National Guard and reservists' income for training in-state

Total deductions are limited using Minnesota income thresholds, and state income taxes and state and local sales taxes are non-deductible.

2023 Minnesota Tax Rates

• Single
• Married Filing Jointly
• Married Filing Separately
• Head of Household

eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.

When you prepare a federal return with eTax.com, we make it quick and easy to complete your Minnesota state tax return. eTax.com offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.

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Minnesota	Services Available
Preparation	Preparation of a state tax return for Minnesota is available for $29.95.
E-File	E-File is not available for Minnesota.
Direct Deposit	Direct Deposit is not available for Minnesota.
Non-Resident Preparation	Non-resident MN state return's are available upon request.
Non-Resident E-File	E-Filing non-resident MN state returns is not available.
Filing Deadline	4/18/2023 Property tax deadline 8/15/2014

MN Counties	MN Cities
Aitkin	Aitkin, Hill City, McGrath, McGregor, Palisade, Tamarack
Anoka	Andover, Anoka, Bethel, Cedar, Circle Pines, Minneapolis, Saint Francis
Becker	Audubon, Callaway, Detroit Lakes, Frazee, Lake Park, Ogema, Osage, Ponsford, Richwood, Rochert, Waubun, White Earth, Wolf Lake
Beltrami	Bemidji, Blackduck, Hines, Kelliher, Pennington, Ponemah, Puposky, Redby, Redlake, Tenstrike, Waskish, Wilton
Benton	Foley, Gilman, Oak Park, Rice, Saint Cloud, Sauk Rapids
Big Stone	Barry, Beardsley, Clinton, Correll, Graceville, Odessa, Ortonville
Blue Earth	Amboy, Eagle Lake, Garden City, Good Thunder, Lake Crystal, Madison Lake, Mankato, Mapleton, Pemberton, Saint Clair, Vernon Center
Brown	Comfrey, Essig, Hanska, New Ulm, Searles, Sleepy Eye, Springfield
Carlton	Barnum, Carlton, Cloquet, Cromwell, Esko, Holyoke, Kettle River, Moose Lake, Sawyer, Wrenshall, Wright
Carver	Carver, Chanhassen, Chaska, Cologne, Hamburg, Mayer, Minneapolis, Monticello, New Germany, Norwood, Victoria, Waconia, Watertown, Young America
Cass	Ah Gwah Ching, Backus, Bena, Cass Lake, Federal Dam, Hackensack, Longville, Outing, Pillager, Pine River, Remer, Swatara, Walker
Chippewa	Clara City, Maynard, Milan, Montevideo, Watson
Chisago	Almelund, Center City, Chisago City, Harris, Lindstrom, North Branch, Rush City, Shafer, Stacy, Taylors Falls, Wyoming
Clay	Baker, Barnesville, Comstock, Dilworth, Felton, Georgetown, Glyndon, Hawley, Hitterdal, Moorhead, Sabin, Ulen
Clearwater	Bagley, Clearbrook, Gonvick, Leonard, Shevlin
Cook	Grand Marais, Grand Portage, Hovland, Lutsen, Schroeder, Tofte
Cottonwood	Bingham Lake, Jeffers, Mountain Lake, Storden, Westbrook, Windom
Crow Wing	Baxter, Brainerd, Crosby, Crosslake, Deerwood, Emily, Fifty Lakes, Fort Ripley, Garrison, Ironton, Jenkins, Lake Hubert, Merrifield, Nisswa, Pequot Lakes
Dakota	Burnsville, Castle Rock, Farmington, Hampton, Hastings, Inver Grove Height, Lakeville, Mendota, Randolph, Rosemount, Saint Paul, South Saint Paul, Vermillion
Dodge	Claremont, Dodge Center, Hayfield, Kasson, Mantorville, West Concord
Douglas	Alexandria, Brandon, Carlos, Evansville, Farwell, Garfield, Holmes City, Kensington, Miltona, Nelson, Osakis
Faribault	Blue Earth, Bricelyn, Delavan, Easton, Elmore, Frost, Huntley, Kiester, Minnesota Lake, Wells, Winnebago
Fillmore	Canton, Chatfield, Fountain, Harmony, Lanesboro, Mabel, Ostrander, Peterson, Preston, Rushford, Spring Valley, Wykoff
Freeborn	Albert Lea, Alden, Clarks Grove, Conger, Emmons, Freeborn, Geneva, Glenville, Hartland, Hayward, Hollandale, Manchester, Oakland, Twin Lakes
Goodhue	Cannon Falls, Dennison, Frontenac, Goodhue, Kenyon, Pine Island, Red Wing, Wanamingo, Welch, Zumbrota
Grant	Ashby, Barrett, Elbow Lake, Herman, Hoffman, Norcross, Wendell
Hennepin	Champlin, Crystal Bay, Dayton, Eden Prairie, Excelsior, Hamel, Hopkins, Howard Lake, Long Lake, Loretto, Maple Plain, Minneapolis, Minnetonka, Minnetonka Beach, Mound, Navarre, Osseo, Rogers, Saint Bonifacius, Saint Paul, Spring Park, Wayzata, Young America
Houston	Brownsville, Caledonia, Eitzen, Hokah, Houston, La Crescent, Spring Grove
Hubbard	Akeley, Benedict, Lake George, Laporte, Nevis, Park Rapids, Solway
Isanti	Braham, Cambridge, Dalbo, Grandy, Isanti, Stanchfield
Itasca	Bigfork, Bovey, Bowstring, Calumet, Cohasset, Coleraine, Deer River, Effie, Goodland, Grand Rapids, Jacobson, Keewatin, Marble, Marcell, Max, Nashwauk, Pengilly, Spring Lake, Squaw Lake, Swan River, Taconite, Talmoon, Warba, Wirt
Jackson	Alpha, Heron Lake, Jackson, Lakefield, Okabena
Kanabec	Mora, Ogilvie
Kandiyohi	Atwater, Blomkest, Hawick, Kandiyohi, Lake Lillian, New London, Pennock, Prinsburg, Raymond, Spicer, Sunburg, Willmar
Kittson	Donaldson, Hallock, Halma, Humboldt, Karlstad, Kennedy, Lake Bronson, Lancaster, Noyes, Saint Vincent
Koochiching	Big Falls, Birchdale, International Fall, Littlefork, Loman, Margie, Mizpah, Northome, Ranier, Ray, South Internationa
Lac Qui Parle	Bellingham, Boyd, Dawson, Madison, Marietta
Lake	Beaver Bay, Finland, Isabella, Knife River, Silver Bay, Two Harbors
Lake of the Woods	Angle Inlet, Baudette, Oak Island, Williams
Le Sueur	Cleveland, Elysian, Kasota, Le Center, Le Sueur, Montgomery, Waterville
Lincoln	Arco, Hendricks, Ivanhoe, Lake Benton, Tyler
Lyon	Balaton, Cottonwood, Garvin, Ghent, Lynd, Marshall, Minneota, Russell, Taunton, Tracy
Mahnomen	Bejou, Lengby, Mahnomen, Naytahwaush
Marshall	Alvarado, Argyle, Gatzke, Grygla, Middle River, Newfolden, Oslo, Stephen, Strandquist, Viking, Warren
Martin	Ceylon, Dunnell, Fairmont, Granada, Northrop, Ormsby, Sherburn, Trimont, Truman, Welcome
McLeod	Brownton, Glencoe, Hutchinson, Lester Prairie, Plato, Silver Lake, Stewart, Winsted
Meeker	Cosmos, Darwin, Dassel, Eden Valley, Grove City, Litchfield, Watkins
Mille Lacs	Bock, Foreston, Isle, Milaca, Onamia, Pease, Princeton, Wahkon
Morrison	Bowlus, Buckman, Cushing, Flensburg, Hillman, Lastrup, Little Falls, Motley, Pierz, Randall, Royalton, Swanville, Upsala
Mower	Adams, Austin, Brownsdale, Dexter, Elkton, Grand Meadow, Lansing, Le Roy, Lyle, Racine, Rose Creek, Sargeant, Taopi, Waltham
Murray	Avoca, Chandler, Currie, Dovray, Fulda, Iona, Lake Wilson, Slayton
Nicollet	Courtland, Lafayette, Mankato, Nicollet, Saint Peter
Nobles	Adrian, Bigelow, Brewster, Ellsworth, Kanaranzi, Leota, Lismore, Reading, Round Lake, Rushmore, Wilmont, Worthington
Norman	Ada, Borup, Flom, Gary, Halstad, Hendrum, Perley, Shelly, Twin Valley
Olmsted	Byron, Dover, Eyota, Oronoco, Rochester, Stewartville
Otter Tail	Battle Lake, Bluffton, Clitherall, Dalton, Deer Creek, Dent, Elizabeth, Erhard, Fergus Falls, Henning, New York Mills, Ottertail, Parkers Prairie, Pelican Rapids, Perham, Richville, Underwood, Vergas, Vining
Pennington	Goodridge, Saint Hilaire, Thief River Falls
Pine	Askov, Brook Park, Bruno, Finlayson, Grasston, Henriette, Hinckley, Kerrick, Pine City, Rock Creek, Sandstone, Sturgeon Lake, Willow River
Pipestone	Edgerton, Holland, Ihlen, Pipestone, Ruthton, Trosky, Woodstock
Polk	Angus, Beltrami, Climax, Crookston, East Grand Forks, Erskine, Euclid, Fertile, Fisher, Fosston, Gully, McIntosh, Mentor, Nielsville, Trail, Winger
Pope	Cyrus, Glenwood, Lowry, Starbuck, Villard
Ramsey	Saint Paul
Red Lake	Brooks, Oklee, Plummer, Red Lake Falls
Redwood	Belview, Clements, Lamberton, Lucan, Milroy, Morgan, Redwood Falls, Revere, Sanborn, Seaforth, Vesta, Wabasso, Walnut Grove, Wanda
Renville	Bird Island, Buffalo Lake, Danube, Fairfax, Franklin, Hector, Morton, Olivia, Renville, Sacred Heart
Rice	Dundas, Faribault, Kilkenny, Lonsdale, Morristown, Nerstrand, Northfield, Warsaw, Webster
Rock	Beaver Creek, Hardwick, Hills, Jasper, Kenneth, Luverne, Magnolia, Steen
Roseau	Badger, Greenbush, Roosevelt, Roseau, Salol, Strathcona, Swift, Wannaska, Warroad
Saint Louis	Adolph, Alborn, Angora, Aurora, Babbitt, Biwabik, Brimson, Britt, Brookston, Buhl, Canyon, Chisholm, Cook, Cotton, Crane Lake, Duluth, Ely, Embarrass, Eveleth, Floodwood, Forbes, Gilbert, Hibbing, Hoyt Lakes, Iron, Kinney, Makinen, Meadowlands, Melrude, Mountain Iron, Nett Lake, Orr, Saginaw, Side Lake, Soudan, Tower, Twig, Virginia, Winton
Scott	Belle Plaine, Elko, Jordan, New Market, New Prague, Prior Lake, Savage, Shakopee
Sherburne	Becker, Big Lake, Clear Lake, Elk River, Santiago, Zimmerman
Sibley	Arlington, Gaylord, Gibbon, Green Isle, Henderson, New Auburn, Winthrop
Stearns	Albany, Avon, Belgrade, Brooten, Cold Spring, Collegeville, Elrosa, Freeport, Greenwald, Holdingford, Kimball, Melrose, New Munich, Paynesville, Richmond, Rockville, Roscoe, Saint Cloud, Saint Joseph, Saint Martin, Saint Stephen, Sartell, Sauk Centre, Waite Park
Steele	Blooming Prairie, Ellendale, Hope, Medford, Owatonna
Stevens	Alberta, Chokio, Donnelly, Hancock, Morris
Swift	Appleton, Benson, Clontarf, Danvers, Holloway, Kerkhoven, Murdock
Todd	Bertha, Browerville, Burtrum, Clarissa, Eagle Bend, Grey Eagle, Hewitt, Long Prairie, Staples, West Union
Traverse	Browns Valley, Dumont, Tintah, Wheaton
Wabasha	Elgin, Kellogg, Lake City, Mazeppa, Millville, Plainview, Reads Landing, Wabasha, Zumbro Falls
Wadena	Aldrich, Menahga, Nimrod, Sebeka, Verndale, Wadena
Waseca	Janesville, New Richland, Waldorf, Waseca
Washington	Afton, Bayport, Cottage Grove, Forest Lake, Hugo, Lake Elmo, Lakeland, Marine on Saint Cr, Newport, Saint Paul, Saint Paul Park, Scandia, Stacy, Stillwater, Willernie
Watonwan	Butterfield, Darfur, La Salle, Lewisville, Madelia, Odin, Saint James
Wilkin	Breckenridge, Campbell, Foxhome, Kent, Nashua, Rothsay, Wolverton
Winona	Altura, Dakota, Homer, Lewiston, Minnesota City, Rollingstone, Saint Charles, Stockton, Utica, Winona
Wright	Albertville, Annandale, Buffalo, Clearwater, Cokato, Delano, Hanover, Howard Lake, Maple Lake, Maple Plain, Monticello, Montrose, Rockford, Saint Michael, Silver Creek, South Haven, Waverly
Yellow Medicine	Canby, Clarkfield, Echo, Granite Falls, Hanley Falls, Porter, Wood Lake