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Individual Income Tax

The Minnesota individual income tax uses federal taxable income (income after federal deductions and exemptions) as its starting point.

2011 Tax Rates and Brackets

Rate	Income
	Married Joint	Single	Head of Household
5.35%	$0 to 33,770	$0 to 23,100	$0 to 28,440
7.05%	33,771 to 134,170	23,101 to 75,890	28,441 to 114,290
7.85%	Over 134,170	Over 75,891	Over 114,290

Note: Head of household filers are single filers with dependents. Income brackets for each rate are adjusted annually for inflation.

Nonrefundable credits are available for:

• Marriage credit: $60.5 million in fiscal year 2011
• Long-term care credit: $7.7 million in fiscal year 2011

Refundable credits (over $1 million) are available for:

• Dependent care expenses: $14.2 million in fiscal year 2011
  • up to $720 per dependent for up to two dependents available for filers with income up to $37,370 in tax year 2011
• Working family credit: $183.4 million in fiscal year 2011
  • equals a percentage of earned income
  • maximum credit of $1,788 in tax year 2011
• K-12 education credit: $13.4 million in fiscal year 2011
• Military combat zone credit: $1.8 million in fiscal year 2011

For more on these tax credits see the House Research income tax web page and the publications, The Minnesota and Federal Dependent Care Tax Credits, The Federal Earned Income Tax Credit and the Minnesota Working Family Credit, and The Minnesota Income Tax Marriage Credit.

Originally published January 2011. Fiscal year 2011 data are from Minnesota Management and Budget, November 2010 forecast. Other data are from the Department of Revenue, unless otherwise noted.