Fillable 2019 Schedule M1NR, Nonresidents/Part-Year Residents (Minnesota Department of Revenue)

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2019 Schedule M1NR, Nonresidents/Part-Year Residents (Minnesota Department of Revenue)

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A. Total Amount B. Minnesota Poron
1 Wages,salaries,ps,etc.(from line 1 of federal Form 1040 or 1040-SR) ................ 1
2 Taxableinterestandordinarydividendincome (lines 2b and 3b of Form 1040 or 1040-SR). 2
3 Businessincomeorloss(from line 3 of federal Schedule 1) ........................... 3
4 Capitalgainorloss(from line 6 of Form 1040 or 1040-SR)............................ 4
5 IRAdistribuons,pensions,andannuies(from lines 4b and 4d of Form 1040 or 1040-SR) . 5
6 Netincomefromrents,royales,partnerships,Scorporaons,
estates,andtrusts(from line 5 of federal Schedule 1) ................................ 6
7 Farmincomeorloss(from line 6 of federal Schedule 1).............................. 7
8 Otherincome (add lines 5b of Form 1040 or 1040-SR and
lines 1, 2a, 4, 7, and 8 of federal Schedule 1)....................................... 8
9 Interestanddividendsfromnon-Minnesotastateormunicipalbonds
(add lines 1 and 2 of Schedule M1M) ............................................. 9
10 Otherrequiredaddions
(add lines 3, 4, 6-8, 10, and 12 of Schedule M1M and lines 3, 7, and 8 of Schedule M1NC)..10
11 Addlines1through10foreachcolumn........................................... 11
If your Minnesota gross income is below $12,200, see instrucons.
12 Educatorexpenses,certainbusinessexpenses,andArmedForcesmovingexpenses
(add lines 10, 11, and 13 of federal Schedule 1) ..................................... 12
13 Self-employedSEP,SIMPLE,andqualiedplansandIRAdeducon
(add lines 15 and 19 of federal Schedule 1) ........................................ 13
14 HealthsavingsaccountandArcherMSAdeducons(add line 12 and Archer MSA
amount included on line 22 of federal Schedule 1) .................................. 14
15 One-halfofself-employmenttaxandself-employedhealthinsurance
(add lines 14 and 16 of federal Schedule 1) ........................................ 15
16 Deduconsforalimonypaidandstudentloaninterest
(seeinstruconsforline16,columnB)............................................ 16
17 Penaltyonearlywithdrawalofsavings(from line 17 of federal Schedule 1) ............. 17
18 Otherrequiredsubtracons(add lines 21, 35, 36, 39, and 41 of Schedule M1M)......... 18
19 NetU.S.bondinterestandacvemilitarypay
receivedwhileanonresident (add lines 18 and 29 of Schedule M1M) .................. 19
20 Subtraconforfederalsecon179expensing(from line 22 of Schedule M1M ........... 20
21 Addlines12through20foreachcolumn......................................... 21
22 Subtractline21,columnB,fromline11,columnB.Enterhereandonline13aofForm
M1.IfyourMinnesotagrossincomeisbelow$12,200ortheresultiszeroorless,enter0...................... 22
23 Subtractline21,columnA,fromline11,columnA.
Entertheresulthereandonline13bofFormM1..................................23
24 Divideline22byline23,andentertheresultasadecimal(carrytovedecimal
places).Ifline22ismorethanline23,enter1.0.Ifline22iszero,enter0.................................. 24
25 Amountfromline12ofFormM1 .................................................................... 25
26 Mulplyline24byline25.Entertheresulthereandonline13ofFormM1................................. 26
.
2019 Schedule M1NR, Nonresidents/Part-Year Residents
Beforeyoucompletethisschedule,readtheinstruconsandcompletelines1through11ofFormM1.
Your First Name and Inial Last Name Social Security Number
Spouse’s First Name and Inial Last Name Spouse’s Social Security Number
Minnesota Residency (Place an X in one box and enter other state of residency)
You: Full-yearNonresident Part-YearResidentfrom to OtherStateofResidency:
Your Spouse:
Full-yearNonresident Part-YearResidentfrom to OtherStateofResidency:
You must include this schedule with Form M1. Enter the amounts from lines 22 and 23 of this schedule on Form M1, lines 13a and 13b.
*191331*
9995
Should I le this schedule?
File this schedule with your Form M1 if you meet the minimum ling requirement and in 2019 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 Minnesota tax
purposes.
If you are married and le a joint federal return, you 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?
If your gross income assignable to Minnesota is $12,200 or more, you must le Form M1 and Schedule M1NR.
What is gross income assignable to Minnesota?
Gross 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 26 of Schedule KPI)
• S corporations (line 26 of Schedule KS)
• Estates or trusts (line 31 of Schedule KF)
Gross income is income before any deductions or expenses. Gross income does not include any military pay a Minnesota resident received for
military 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 12-20.
3. Enter a 0 on line 22.
4. Enter the amount from line 11, column A, on line 23.
5. Complete lines 24-26.
Enter the appropriate amounts from Schedule M1NR on lines 13, 13a, and 13b of Form M1 and include the schedule when you le your return.
If your Minnesota gross income is below the minimum ling requirement, and you are completing Schedule M1NR only to determine your
refundable credits:
1. Complete lines 1-21 of Schedule M1NR.
2. Complete line 23 of Schedule M1NR.
3. Use this information to complete the worksheet provided in the instructions for the credits you claim.
If you were a resident of Michigan or North Dakota for all of 2019, do not complete 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 reciprocity. (Income that is not excluded under reciprocity includes Minnesota source gam-
bling winnings, capital gains, rental income, etc.)
Line Instrucons
Round amounts to the nearest whole dollar.
Column A — Enter the appropriate amount from your 2019 federal or Minnesota income tax return. See the instructions for each line.
Column B — Assign income or expenses to Minnesota according to the 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 2019
• In prior years while a Minnesota resident but deferred to 2019
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, Income Additions and Subtractions)
• Wages received as a nonresident military spouse, if you meet certain requirements (see Form M1 instructions)
2019 Schedule M1NR Instrucons
Continued
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
• 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
• From Minnesota sources while a nonresident
Line 5, Column B — IRA Distribuons and Pensions and Annuies
Include IRA distributions and pension and annuity payments received while a Minnesota resident.
Line 6, Column B —
Net Income from Rents, Royales, Partnerships, S Corporaons, Estates, and Trusts
Include income (or loss):
• Reported on federal Schedule E from rents, royalties, partnerships, S corporations, and estates recognized while a Minnesota resident
• From Minnesota sources recognized 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 nonresident
Line 8, Column B — Other Income
Include other income you received:
• While a Minnesota resident
• From Minnesota sources, while a nonresident, included on lines 4 and 8 of federal Schedule 1
Line 9, Column B — Interest and Dividends from Non-Minnesota State or Municipal Bonds
Include the interest and dividends you received from non-Minnesota state or municipal bonds while a Minnesota resident.
Line 10, Column B — Other required addions
Include the additions from lines 3, 4, 6, 7, 8, 10, and 12 of your Schedule M1M that are attributable to income earned while a Minnesota resident
or from Minnesota sources earned while a nonresident. Also, include the amount reported on line 5 or 12 of your Schedule M1AR, Accelerated
Recognition of Installment Sale Gains.
If you had to make an adjustment on lines 3 and 8 of Schedule M1NC, include the full amount of lines 3 and 8 in Column A. Include the amount
attributable to income earned while a Minnesota resident or from Minnesota sources while a nonresident in Column B.
If you have an amount on line 7 of Schedule M1NC, include the following amounts in column B:
• the full amount for the time you were a Minnesota resident
• the assignable amount from Minnesota sources while a nonresident
Line 12, Column B — Certain Business Expenses
Include any business expenses paid:
• While a Minnesota resident
• From income earned as a performing artist or fee-basis government ocial that you earned in Minnesota while a nonresident
• While teaching as a Minnesota resident or for teaching in Minnesota
If you are a member of the Reserves or National Guard, include any travel expenses paid while a resident and for meetings attended in
Minnesota while a nonresident.
Armed Forces Moving Expenses
Of the amount on line 13 federal Schedule 1, include moving expenses paid while a Minnesota resident or attributable to a move into Minnesota.
Line 13, Column B — Pension Plans
To determine your:
• Minnesota qualied plan contribuon deducon: Multiply your federal qualied plan contribution deduction by the percentage you
determined in step 3 of the Worksheet for Line 15, Column B.
• Minnesota IRA, SEP or SIMPLE plan deducon: Multiply your deduction by the percentage of your total earned income that is allocable to
Minnesota (without lowering your wages for self-employment losses).
For the purpose of this deduction only, earned income includes wages, self-employment income, and alimony received. Subtract your self-
employment tax deduction (federal Schedule SE) from that total.
If your spouse also worked, determine your spouse’s deduction in the same way. Use only your spouse’s earned income plus your spouse’s
federal IRA, SEP, or SIMPLE plan deduction.
Line 14, Column B — Health Savings Account and Archer Medical Savings Account (MSA) Deducons
To determine your deduction amount:
1. Add lines 12 and Archer MSA amount included on line 22 of federal Schedule 1.
2. Divide your Minnesota earned income by your federal earned income. For the purpose of this deduction only, earned income includes
wages, self-employment income, and alimony received.
3. Multiply the results of step 1 and step 2. Enter this amount on line 14, column B.
Line 15, Column B — Self-Employment Tax and Self-Employed Health Insurance
Line 16, Column B — Deducons for Alimony Paid and Student Loan Interest
Part-year residents: Add the following items and enter the same total on line 16, columns A and B:
• Alimony paid while a Minnesota resident included on line 18a of federal Schedule 1
• The portion of your student loan interest deduction (from line 20 of federal Schedule 1) that represents interest paid while a Minnesota
resident
Nonresidents: Enter zero on line 16, columns A and B.
Line 17, Column B — Penalty on Early Withdrawal of Savings
Enter the penalty on early withdrawal you paid while a Minnesota resident.
Line 18, Column B — Other Required Subtracons
Include the depreciation subtraction apportioned to Minnesota from line 21 of Schedule M1M. The subtraction is based on the Minnesota
apportionment ratio of the business in 2019.
Also include the full amounts from line 35, 36, 39, and 41 of Schedule M1M.
Line 19, Column B — Net U.S. Bond Interest and Acve Duty Military Pay Received by a Nonresident
The net amount of U.S. bond interest and active duty military pay you received as a nonresident is not included in column B of lines 1 or 2.
Do not subtract these amounts on line 21, column B.
Line 20 — Secon 179 Subtracon
Multiply the amount from line 22 of Schedule M1M by the Minnesota apportionment ratio of the business in 2019.
Line 24
The result on line 24 is the percentage of Minnesota income to federal income.
Worksheet for Line 15, Column B
1 Enter the amount from line 3 of your federal Schedule SE ...................................................
2 Enter the amount from step 1 allocable to Minnesota .......................................................
3 Divide step 2 by step 1 ..............................................................................
4 Amount from line 14 of federal Schedule 1...............................................................
5 Multiply step 3 by step 4. The result is your Minnesota Self-Employed Tax Deduction. ............................
6 Line 2 of the worksheet for line 16 of federal Schedule 1 or line 13 of the Self Employment Health Insurance
worksheet in IRS Publication 535 ......................................................................
7 Enter the amount from step 6 allocable to Minnesota .......................................................
8 Divide step 7 by step 6...............................................................................
9 Amount from line 16 of federal Schedule 1...............................................................
10 Multiply step 8 by step 9. The result is your Minnesota Self-Employed Health Insurance Deduction. .................
11 Add steps 5 and 10. Enter here and on line 15, column B....................................................
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2019 Schedule M1NR, NonresidentsPart-Year Residents (Minnesota Department of Revenue)

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Completed 29 July 2020

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