You must file a Minnesota Form M1, Individual Income Tax Return, if you are a:
- Minnesota resident required to file a federal income tax return, or
- part-year resident or nonresident of Minnesota and you have Minnesota gross income of $8,200 or more
If you were a resident of Minnesota for the entire year and are required to file a 2005 federal income tax return, you must also file a 2005 Minnesota Form M1.
If you are not required to file a federal return, you are not required to file a Minnesota return. However, you must file a Minnesota return in order to:
- claim refundable credits for which you may qualify (the K-12 education, working family or child care credits), or
- receive a refund if your employer withheld Minnesota income tax from your wages in 2005.


