Minnesota DOR Issues Updated Tax Fact Sheet on Part-Year Resident Tax Filing

The Minnesota Department of Revenue (DOR) published an updated tax fact sheet explaining the filing requirements and tax treatment for individuals who were part-year residents of Minnesota in 2025. The fact sheet outlines the criteria for being considered a part-year resident, details how part-year residents must file Minnesota tax returns using Form M1 and Schedule M1NR if their gross Minnesota income exceeds the 2025 minimum filing requirement of $14,950, and how their income is taxed as a resident versus non-resident for the applicable portions of the year. [Minn. Dep’t of Revenue, Income Tax Fact Sheet 2 - Part-Year Residents, 12/16/25] ...