If your Minnesota gross income is below
the minimum ling requirement, and you
are completing Schedule M1NR only to
determine your refundable credit(s):
1. Complete lines 1-22 of Schedule M1NR
2. Complete line 24 of Schedule M1NR
3. Use this information to complete the
worksheet provided in the instructions
for the credit(s) you are claiming
If you were a resident of Michigan or
North Dakota for all of 2017, do not com-
plete this schedule if your only Minnesota
source income is exempt due to reciprocity
(see Fact Sheet 4, Reciprocity, for more
information). Complete Schedule M1NR
only if you received income from sources in
Minnesota that does not qualify under reci-
procity. (Income that is not excluded under
reciprocity includes Minnesota source gam-
bling, capital gain, rental income, etc.)
Column A Instrucons
Round amounts to the nearest whole dollar.
Enter the appropriate amount from your
2017 federal or Minnesota income tax re-
turn. Refer to the instructions for each line
on the front of this schedule.
Column B Instrucons
Round amounts to the nearest whole dollar.
Assign income or expenses to Minnesota
according to the following instructions.
If you are a partner, shareholder or bene-
ciary, include the amounts from Schedule
KPI, KS, or KF and follow the instructions
with that schedule.
Line 1, Column B
Wages, Salaries, Tips, etc.
Include wages, salaries, tips, commissions,
bonuses, and any amounts received for
work performed:
• While a Minnesota resident;
• In Minnesota while a nonresident;
• In Minnesota in a prior year but received
in 2017; and
• In prior years while a Minnesota resident
but deferred to 2017.
Do not include on line 1, column B:
• Minnesota wages earned while a resident
of Michigan or North Dakota that are
covered under a reciprocity agreement;
• Military pay received while a nonresident
(from line 29 of Schedule M1M)
• Wages received as a nonresident military
spouse, if certain requirements are met
(see M1 instructions).
Line 2, Column B
Interest and Ordinary Dividend Income
Include the interest and dividends you
received (or had credited to your account)
while you were a Minnesota resident.
Do not include any interest or mutual fund
dividends you received from U.S. bonds.
Line 3, Column B
Business Income (loss)
Include:
• Net Business income (or loss incurred)
while a Minnesota resident, and
• Amounts from Minnesota sources earned
while a nonresident.
Line 4, Column B
Capital Gain (loss)
Include net capital gain (or loss) received:
• While a Minnesota resident, and
• From Minnesota sources while a non-
resident.
Line 5, Column B
IRA Distribuons and Pensions and An-
nuies
Include IRA distributions and pension and
annuity payments received while a Minne-
sota resident.
Line 6, Column B
Net Income from Rents, Royales, Partner-
ships, S Corporaons, Estates and Trusts
Include income (or loss):
• Reported on federal Schedule E from
rents, royalties, partnerships, S corpora-
tions, and estates recognized while a
Minnesota resident, and
• Amounts from Minnesota sources recog-
nized while a nonresident.
Line 7, Column B
Farm Income (loss)
Include net farm income (or loss incurred):
• While a Minnesota resident
• From a Minnesota farm while a nonresi-
dent.
Line 8, Column B
Other Income
Include other income you received:
• While a Minnesota resident
• From Minnesota sources, while a non-
resident, included on lines 14 and 21 of
Form 1040.
Should I le this schedule?
File this schedule with your Form M1 if you
meet the minimum ling requirement and in
2017 you were either a:
• Full-year nonresident of Minnesota
• Part-year resident of Minnesota
See Income Tax Fact Sheets 1, Residency;
2, Part-Year Residents; and 3, Nonresidents,
to determine your residency status for tax
purposes.
Married taxpayers who le a joint federal
return must le a joint Minnesota return even
if only one spouse is a Minnesota resident
or has Minnesota income. You must include
Schedule M1NR when you le your return.
What is the minimum ling requirement?
You are required to le a Form M1 and
Schedule M1NR if your gross income as-
signable to Minnesota is $10,400 or more.
What is gross income assignable to
Minnesota?
Income assignable to Minnesota includes
all income you received while a Minnesota
resident and income from Minnesota sources
while a nonresident such as income passed
through to you from:
• partnerships (line 20 of Schedule KPI)
• S corporations (line 20 of Schedule KS)
• estates or trusts (line 26 of Schedule KF)
Gross income is income before any deduc-
tions or expenses. Gross income does not
include military pay paid to a Minnesota
resident for services outside Minnesota.
If your Minnesota gross income is below
the minimum ling requirement, and you
had tax withheld or paid estimated tax,
follow the steps below to complete your
Schedule M1NR:
1. Complete lines 1–11 of Schedule M1NR.
2. Skip lines 12-22.
3. Enter a zero on line 23.
4. Enter the amount from line 11, column A,
on line 24.
5. Complete the rest of the schedule.
Enter the appropriate amounts from your
Schedule M1NR on lines 12, 12a, and 12b of
Form M1 and include the schedule when you
le your return.
2017 Schedule M1NR Instrucons
Nonresidents/Part-YearResidents
Continued
