Individual Income Taxes

The following write-ups are produced and maintained by Minnesota House Research Department, with some links provided to other sources.

Overview

• Minnesota's Individual Income Tax
• Background Briefing on Minnesota Taxes
  Presentation to the House Taxes Committee, January 2023
• Background Briefing Handout: Overview of Income, Corporate Franchise, Sales, and Other State Taxes
  Handout from a presentation to the House Taxes Committee. January 2023
• Income Taxation of Residents and Nonresidents
• Individual Income and Estate Taxation: Residence, Domicile, and Taxation
  A 39-page information brief that describes the constitutional, statutory, and administrative rules that govern when individuals are taxable as residents under the Minnesota individual income tax and their estates are taxable under the state estate tax. September 2017.
• Tax Expenditures vs. Direct Expenditures: A Primer
  A 20-page primer that discusses the use of tax expenditures or direct expenditures to modify programs or implement initiatives. December 2018.
• A Review of Selected Tax Expenditures
  A 153-page report providing background information on selected tax expenditures in Minnesota, focusing on income tax and sales and use tax expenditures. November 2013.

Income Tax Base

• Income Tax Terms: Deductions and Credits
• Minnesota Taxable Income
• The General Welfare Exclusion

Income Tax Rates

• Individual income tax rates, brackets, and refundable credits
  (1998-2017)
• Capital Gains Taxation
• Minnesota Individual Alternative Minimum Tax
• Penalties for Underreporting Minnesota Individual Income Tax

Individual Income Tax Credits

• Income Tax Terms: Deductions and Credits
• Long-term Care Insurance Income Tax Credit
• Minnesota Income Tax Credit for Past Military Service
• The Minnesota Income Tax Marriage Credit
  An 8-page information brief explaining the income tax credit designed to reduce the marriage tax penalty for some married couples. December 2017.
• The Minnesota Student Loan Tax Credit
• Minnesota's Child Credit and Working Family Credit

Marriage Penalties & Bonuses

• The Minnesota Income Tax Marriage Credit
  An 8-page information brief explaining the income tax credit designed to reduce the marriage tax penalty for some married couples. December 2017.