To fill out Minnesota Form M1, finish your federal return first, then carry your federal adjusted gross income to line 1 of the M1 and work down the form: add Minnesota-specific income on Schedule M1M, subtract the items Minnesota exempts, apply either the standard or itemized deduction, calculate tax using the state’s four graduated brackets, subtract any credits you qualify for, and compare the result to the withholding and estimated payments you’ve already made. For tax year 2025, the return is due April 15, 2026.
What to Gather Before You Start
Form M1 is built on top of your federal return. Almost every number traces back to a federal line, so finish your Form 1040 or 1040-SR before you open the state form.1Minnesota Department of Revenue. 2025 Form M1, Individual Income Tax
Pull together:
- Your completed federal Form 1040 (you’ll need the AGI from line 11)
- All W-2s, with Minnesota wages and state tax withheld in boxes 16 and 17
- Any 1099 forms (NEC, MISC, R, INT, DIV, G) showing Minnesota income or withholding
- Last year’s Minnesota return, for estimated-tax safe harbor and comparison
- Schedule M1M, if you have state-specific additions or subtractions (most filers do)
Blank forms, instructions, and every supporting schedule are free downloads from the Minnesota Department of Revenue website.
Working Down the Form
Line 1: Federal Adjusted Gross Income
Copy the AGI from line 11 of your federal Form 1040 directly onto line 1 of Form M1.1Minnesota Department of Revenue. 2025 Form M1, Individual Income Tax This is where your Minnesota calculation begins.
Line 2: Additions From Schedule M1M
Additions are items the federal government doesn’t tax but Minnesota does. The most common one is interest from municipal bonds issued by other states, including mutual fund dividends from out-of-state municipal bond funds. If you itemized federally and deducted state and local income taxes on Schedule A, that deduction gets added back on the Minnesota side. And if you took a 529 plan distribution and used it for K-12 tuition, you add back the lesser of the distribution or the earnings portion reported on your 1099-Q.2Minnesota Department of Revenue. 2025 Schedule M1M, Income Additions and Subtractions
Fill out Schedule M1M, total your additions at the bottom, and enter that number on line 2 of Form M1.
Line 7: Subtractions From Schedule M1M
Subtractions are the reverse: income Minnesota lets you leave out even though it’s on your federal return. Several are worth checking carefully.
Social Security benefits. If your AGI is below $108,320 (married filing jointly) or $84,490 (single or head of household), subtract all Social Security benefits included in your federal AGI. Above those thresholds, the subtraction phases out by 10 percent for each $4,000 of income over the limit, or $2,000 for married filing separately.3Minnesota Department of Revenue. Social Security Benefit Subtraction
Active-duty military pay. Minnesota residents in any branch of the U.S. armed forces can subtract federally taxable active-duty pay, including National Guard and Reserve pay for training, drill weekends, and re-enlistment bonuses.4Minnesota Department of Revenue. Military Pay Subtraction
Other common subtractions. Interest from U.S. government bonds (federally taxable, state-exempt). K-12 education expenses up to $1,625 per child in grades K-6 and $2,500 per child in grades 7-12. Contributions to a 529 plan. And a charitable contribution subtraction for non-itemizers who gave more than $500.2Minnesota Department of Revenue. 2025 Schedule M1M, Income Additions and Subtractions
Your Deduction: Standard or Itemized
After the additions and subtractions, choose the standard deduction or itemize on Schedule M1SA. The standard deduction amounts for 2025 are:5Minnesota Department of Revenue. Minnesota Standard Deduction
- Single or Married Filing Separately: $14,950
- Head of Household: $22,500
- Married Filing Jointly or Qualifying Surviving Spouse: $29,900
If you’re blind or born before January 2, 1961, add $2,000 (single or head of household) or $1,550 (married filing jointly or separately) for each qualifying condition.
Minnesota lets you itemize on your state return even if you took the standard deduction federally. One exception: if you’re married filing separately and your spouse itemizes on their Minnesota return, you have to itemize too.6Minnesota Department of Revenue. Schedule M1SA, Minnesota Itemized Deductions High-income filers also need to run a phase-out worksheet: AGI above $238,950 ($119,475 for married filing separately) reduces the standard or itemized amount.5Minnesota Department of Revenue. Minnesota Standard Deduction
Calculating the Tax
Subtract your deduction from the AGI-plus-additions-minus-subtractions figure to get your Minnesota taxable income. For 2025, the brackets are:7Minnesota Department of Revenue. Income Tax Rates and Brackets
- 5.35% on the first bracket (up to $32,570 single, $47,620 joint)
- 6.80% on the second bracket (up to $106,990 single, $189,180 joint)
- 7.85% on the third bracket (up to $198,630 single, $330,410 joint)
- 9.85% on income above the third bracket
The Form M1 instructions include a tax table for taxable incomes under $100,000, so most filers just look up the amount. Above $100,000, use the rate schedule in the instructions.
Credits
Credits come off the tax itself, dollar for dollar, and several Minnesota credits are refundable, meaning they can generate a refund even if your tax is already zero.
The Working Family Credit is Minnesota’s version of the federal EITC. Maximum amounts for 2025: $379 with no qualifying children, $1,379 with one, $2,649 with two, and $3,089 with three or more. The credit phases out above $35,000 AGI for joint filers or $29,500 for others.8Minnesota Department of Revenue. Minnesota Child and Working Family Credits
The K-12 Education Credit is worth 75 percent of qualifying expenses, up to $1,500 per child. Qualifying expenses include tutoring, instructional materials, supplies, after-school enrichment, and up to $200 of computer hardware and educational software. AGI caps: $81,820 with one or two qualifying children, $84,820 with three, and $87,820 plus $3,000 per additional child beyond that.9Minnesota Department of Revenue. K-12 Education Subtraction and Credit
Payments and the Bottom Line
Report what you’ve already paid toward the year’s tax: state tax withheld (W-2 box 17), estimated payments made during the year, and anything paid with an extension. If your payments and refundable credits exceed the tax, the difference is your refund. If they fall short, you owe.
If you’re self-employed or otherwise under-withheld, you should be making quarterly estimated payments. To avoid an underpayment charge, your total withholding and estimates need to cover at least 90 percent of your current-year tax, or 100 percent of your prior-year tax (110 percent if last year’s AGI topped $150,000). No underpayment charge applies if your total tax after credits is under $500.10Minnesota Office of the Revisor of Statutes. Minnesota Code 289A.25 – Additions to Tax for Underpayment of Estimated Tax
Filing the Return
Electronic filing is fastest. Several IRS Free File partners handle combined federal and Minnesota preparation at no cost, with AGI limits generally running from $32,000 to $89,000 depending on the provider.11Minnesota Department of Revenue. Free Electronic Filing Commercial software and professional preparers also file electronically. E-filing with direct deposit is the quickest way to get a refund.
Mailing a paper return? Send it to:12Minnesota Department of Revenue. Filing a Paper Income Tax Return
Minnesota Department of Revenue
Mail Station 0010
600 N. Robert St.
St. Paul, MN 55146-0010
If you’re electing advance payments of the child tax credit on Schedule M1CWFC, use Mail Station 0015 at the same street address. If you owe, mail your check and payment voucher to the address printed on the voucher, which is a different mail station from the return.
Deadlines, Extensions, and Late Penalties
The 2025 return is due April 15, 2026. Minnesota automatically extends the filing deadline six months to October 15, with no separate extension request required. The extension covers filing only, not payment. If you expect to owe, pay by April 15 using Form MN-EXT to avoid penalties and interest.
Filing late without having paid triggers a 5 percent penalty on the unpaid tax.13Minnesota Office of the Revisor of Statutes. Minnesota Code 289A.60 – Civil Penalties Interest accrues separately on any unpaid balance from April 15 forward at the rate set under Minnesota Statute 270C.40. Filing on time or paying in full by April 15 avoids the penalty; interest runs automatically on anything unpaid past the original due date.
If You’re Not a Full-Year Resident
Part-year residents and nonresidents complete Form M1 with Schedule M1NR attached. The schedule has you calculate tax on all income as if you were a full-year resident, then apply a ratio that taxes only the Minnesota portion. You fill in two columns for each income category: total income and the Minnesota share.14Minnesota Department of Revenue. Schedule M1NR, Nonresidents/Part-Year Residents If you filed a joint federal return, you have to file jointly in Minnesota too, even when only one spouse has Minnesota ties; the non-Minnesota spouse’s income goes in the total column but not the Minnesota column.
If you live in Michigan or North Dakota and work in Minnesota, reciprocity means your wages, tips, bonuses, and commissions are taxable only in your home state. File Form MWR with your Minnesota employer by February 28 or within 30 days of starting work to stop withholding.15Minnesota Department of Revenue. Form MWR, Reciprocity Exemption/Affidavit of Residency If Minnesota tax was withheld anyway, file Form M1 to get it refunded. Reciprocity covers only personal service income, so Minnesota rental income, gambling winnings, or Minnesota-source capital gains still require Schedule M1NR.
Tracking Your Refund
Once filed, check your refund with the Department of Revenue’s “Where’s My Refund?” tool.16Minnesota Department of Revenue. Where’s My Refund? You’ll need your Social Security number, filing status, and the exact refund amount from your return. E-filed returns with direct deposit are the fastest to process.