Filing your 2022 Minnesota income tax return may seem challenging, but the process becomes much more manageable with the correct information. This guide is designed for individual taxpayers, part-year and nonresidents, and small business owners operating as sole proprietors. It explains the Minnesota tax forms you need, the deadlines you must meet, and the steps to complete your filing accurately.

Even though the original due date for the 2022 income tax return has passed, the information in this guide is still valuable. Taxpayers may still need to file for 2022 to amend an existing return, claim a refund, or respond to a Minnesota Department of Revenue notice. Understanding the 2022 rules and details can help you prepare documentation for property tax refunds or homestead credit refund applications.

Following this structured, step-by-step approach, you can ensure your Minnesota income tax return is complete and processed without unnecessary delays. Whether you are filing for the first time, correcting errors, or gathering records for other Minnesota taxes such as estate or property taxes, this guide provides the details you need to file confidently.

Minnesota State Income Tax Basics for 2022

Understanding Minnesota income tax requirements for 2022 is essential for avoiding penalties and ensuring your return is processed correctly. The Minnesota Department of Revenue has specific filing thresholds, deadlines, and exemptions for residents, part-year residents, and nonresidents.

Who Must File

You must file a 2022 Minnesota income tax return if your income meets or exceeds the filing threshold for your filing status or if you had Minnesota source income as a part-year or nonresident. Filing is also necessary to claim certain benefits, such as a property tax or homestead credit refund, even if no tax is owed.

  • Single filers: You earned $12,900 or more in 2022 ($14,600 if age 65 or older). Filing ensures compliance with Minnesota tax rules and allows you to claim deductions or credits.

  • Married filing jointly: Combined income of $25,800 or more ($27,150 if one spouse is 65+, $28,500 if both are 65+). Filing jointly can maximize benefits and ensure accurate reporting.

  • Head of household: Income of $19,400 or more ($21,100 if age 65 or older). This filing status often benefits single parents or caregivers.

  • Married filing separately: Income of $5 or more, regardless of age. Even a minimal income requires filing under this status.

  • Qualifying widow(er): Income of $25,800 or more ($27,150 if age 65 or older). This status can help maintain certain tax benefits after a spouse’s death.

  • Part-year or nonresidents: Minnesota source income of $12,900 or more. You must also complete Schedule M1NR to determine the taxable portion of your income.

  • Sole proprietors: Business income reported on federal Schedule C flows into your Minnesota taxable income, and Form M1 must be filed just like any individual return.

Key Deadlines and Penalties

Minnesota follows federal guidelines for most due dates but also enforces its penalties for late filing and payment. Missing these dates can add significant costs to your tax bill.

  • Original filing due date: The 2022 Minnesota income tax return was due April 18, 2023, which was extended from April 15 because of the Emancipation Day holiday in Washington, D.C. Filing by this date avoids late-filing penalties and ensures timely refund processing.

  • Payment due date: Any income tax owed for 2022 had to be paid by April 18, 2023, even if you filed for an extension. Paying on time prevents interest from accruing and helps avoid late payment penalties under Minnesota tax rules.

  • Late filing penalty: If you did not file by the deadline and owed taxes, Minnesota charges a penalty of 5% of the unpaid tax for each month or part of a month that the return is late, up to a maximum of 25%. This penalty can quickly increase the total amount owed.

  • Late payment penalty: If you filed on time but did not pay in full, you will be charged 0.5% of the monthly unpaid tax, plus interest. Prompt payment, even partial, can reduce the financial impact.

What’s New for 2022

For the 2022 tax year, several updates to Minnesota's income tax regulations may affect your return:

  • Volunteer mileage reimbursement subtraction: Allows you to subtract charitable volunteer mileage reimbursements above the federal volunteer rate of 14 cents per mile, with a maximum subtraction of 58.5 cents per mile (January–June) and 62.5 cents per mile (July–December). This change helps offset out-of-pocket expenses for volunteer work.

  • Minnesota Frontline Worker Pay Program subtraction: Payments from this program that are included in your federal adjusted gross income can be subtracted on your Minnesota income tax return, reducing your taxable income.

  • Increased standard deductions: For 2022, single filers can claim $12,900, married couples filing jointly can claim $25,800, and heads of household can claim $19,400. These higher deductions reduce the portion of income subject to tax.

  • Dependent exemption: A $4,450 exemption for each qualifying dependent in 2022 can lower your Minnesota taxable income and reduce your total tax liability.

Minnesota Tax Forms and Schedules You Will Need

Filing your Minnesota income tax for 2022 requires using specific state forms that work alongside your federal forms. The Minnesota Department of Revenue provides these documents online and by mail, and knowing which ones apply to your situation will help ensure a complete, accurate return.

Primary Return: Form M1 – Individual Income Tax Return

Form M1 is the primary income tax return for all individual taxpayers in Minnesota, including sole proprietors. Your federal figures flow directly into this form, meaning you must complete your federal return first. Filing Form M1 correctly is essential for determining your Minnesota taxable income, applying credits, and calculating any refund or balance due.

Common Schedules and When to Use Them

  • Schedule M1W – Minnesota Income Tax Withheld: Reports Minnesota withholding from W-2s, 1099s, and W-2G forms. This schedule ensures you receive credit for taxes already paid through withholding.

  • Schedule M1M – Income Additions and Subtractions: Used to adjust federal income for Minnesota tax purposes. It includes specific items like reciprocity adjustments, volunteer mileage subtractions, and Minnesota Frontline Worker Pay Program payments.

  • Schedule M1SA – Minnesota Itemized Deductions: You can itemize deductions on your Minnesota return even if you took the standard deduction on your federal return. This can help reduce your Minnesota taxable income.

  • Schedule M1REF – Refundable Credits: Used to claim refundable credits such as the K–12 Education Credit, Working Family Credit, and Child and Dependent Care Credit. Refundable credits can result in a payment even if you owe no tax.

  • Schedule M1C – Nonrefundable Credits: Provides credits that reduce the tax owed but will not generate a refund if they exceed your liability.

  • Schedule M1NR – Nonresidents/Part-Year Residents: Calculates tax for individuals who lived in Minnesota for only part of the year or earned Minnesota source income as a nonresident.

How to Get Forms and Instructions

Minnesota forms and instructions can be downloaded directly from the “Find a Form” page on the Minnesota Department of Revenue website. You can also call 651-296-3781 or 1-800-652-9094 to have forms mailed to you. If you prefer to print forms at home, ensure the copies are clear and printed on standard letter-size paper.

Step-by-Step Instructions: Completing Form M1 (2022)

Completing Form M1 correctly is essential for an accurate Minnesota income tax return. These steps outline entering your information, transferring federal figures, applying deductions, and finalizing your filing.

Step 1: Enter Your Personal Information

Provide your full legal name exactly as it appears on your Social Security card and home address. If you moved recently, check the “New” box. Include Social Security numbers and birthdates for yourself, your spouse, and all dependents. Listing all dependents ensures you receive the proper exemptions and avoids processing delays by the Minnesota Department of Revenue.

Step 2: Transfer Federal Figures (Lines A–D)

Using your completed federal Form 1040, bring over key figures such as wages (line 1z), taxable IRA distributions and pensions (lines 4b and 5b), unemployment compensation (Schedule 1, line 7), and federal taxable income (line 15). These numbers form the basis of your Minnesota taxable income and must be entered exactly as shown on your federal return.

Step 3: Calculate Minnesota Income and Deductions (Lines 1–9)

Start with your federal adjusted gross income (line 11 from Form 1040). Add any Minnesota income adjustments from Schedule M1M, then choose either the standard or itemized deductions from Schedule M1SA. Apply dependent exemptions ($4,450 per qualifying dependent) and subtract any Minnesota-specific deductions, such as volunteer mileage or Frontline Worker Pay adjustments, to determine your Minnesota taxable income.

Step 4: Apply Schedule-Specific Adjustments

If applicable, complete additional schedules to refine your Minnesota tax calculation. Use Schedule M1M for income additions or subtractions, Schedule M1REF for refundable credits like the K–12 Education Credit, and Schedule M1C for nonrefundable credits that reduce your liability. Part-year residents or nonresidents must also file Schedule M1NR to calculate Minnesota source income.

Step 5: Review and Finalize Your Return

Make sure to double-check all calculations, verify the accuracy of your Social Security numbers, and attach all necessary Minnesota tax forms and schedules before filing. Both spouses must sign a joint return. Keep a complete copy for your records to assist with amendments, audits, or property tax refund applications.

How to File Your Return

The Minnesota Department of Revenue accepts electronic and paper-filed returns for the 2022 tax year. Choosing the right filing method can speed up processing and reduce errors.

E-File (Recommended)

E-filing your Minnesota income tax return is the fastest and most secure method. You can submit your Form M1 and schedules electronically using approved tax software, with automatic error checks and instant confirmation from the Minnesota Department of Revenue. Most electronic refunds are issued within two to three weeks, and direct deposit speeds up payment processing for both refunds and balances due.

Paper Filing

If you prefer to mail your Minnesota tax forms, paper filing is still an option. For all paper returns—whether you owe tax, expect a refund, or have a zero balance—mail to:

Minnesota Department of Revenue
Mail Station 0010
600 N. Robert St.,
St. Paul, MN 55145-0010

Include your completed Form M1, all required schedules, a copy of your federal return, and payment if owed. Attach documents using a paperclip instead of staples, and double-check that all Social Security numbers, signatures, and schedules are included.

Free Tax Preparation Options

Minnesota offers free preparation services for qualifying taxpayers, including individuals with incomes under $60,000, seniors, and people with disabilities. Services are also available to those with limited English proficiency. Visit the Minnesota Department of Revenue website or call 651-297-3724 for a free tax preparation site near you.

Paying Your Minnesota Taxes

If you owe Minnesota income tax for 2022, you must pay by the due date to avoid penalties and interest. The Minnesota Department of Revenue offers several payment options to make the process convenient.

Payment Deadlines and Estimated Tax

The deadline for paying the 2022 Minnesota income tax was April 18, 2023. Even if you filed for an extension, any amount owed still had to be paid by this date to avoid late payment penalties and interest. Taxpayers expecting to owe $500 or more for the current year may need to make quarterly estimated tax payments to avoid additional charges.

Online Payments

The fastest and most reliable method is to pay online through the Minnesota Department of Revenue’s secure website. You can pay by electronic check (ACH) directly from your bank account or use a credit or debit card for a small processing fee. The online system provides immediate confirmation and ensures your payment is applied correctly.

Other Payment Methods

If you prefer to pay by check, create a payment voucher through the Minnesota Department of Revenue website and mail it with your check made payable to “Minnesota Department of Revenue.” You can also pay in person during business hours at the department’s St. Paul office. Cash payments are accepted for in-person transactions.

Refunds and Balances Due

After filing your 2022 Minnesota income tax return, you can check whether you have a refund coming or a balance to pay. The Minnesota Department of Revenue offers tools and resources to track your status and manage any remaining obligations.

Track Your Refund

Use the Where’s My Refund? Use the Minnesota Department of Revenue website tool for the most accurate and up-to-date refund status. You will need your Social Security number, date of birth, and exact refund amount. This service is also available via an automated system at 651-296-4444 or 1-800-657-3676.

Processing Timelines

E-filed returns with direct deposit are typically processed within two to three weeks, while paper returns may take six to eight weeks. Errors, missing information, or additional verification requests can extend these timelines. Choosing e-file and ensuring accuracy will help you receive your Minnesota tax refund faster.

If You Owe After Filing

If your return shows a balance due, pay as soon as possible to reduce penalties and interest. You can make payment online, by check with a voucher, or in person at the Minnesota Department of Revenue office. Prompt payment ensures you remain compliant and avoids further collection actions.

Final Filing Checklist

Review this checklist before submitting your 2022 Minnesota income tax return to ensure everything is complete and accurate. A thorough review helps avoid delays, penalties, or rejected returns.

  • Form M1 completed and signed: Ensure every section of your Minnesota income tax return is filled out, with signatures from both spouses if filing a joint return.

  • A copy of your federal return is included: Attach a complete copy of your federal Form 1040 and all schedules, since Minnesota tax forms rely on federal figures.

  • All W-2 and 1099 forms attached: Include every W-2 and applicable 1099 to verify reported income and Minnesota tax withheld.

  • Required Minnesota schedules attached: Add Schedule M1W for withholding, M1M for additions or subtractions, M1SA for itemized deductions, M1REF for refundable credits, M1C for nonrefundable credits, and M1NR if you are a part-year or nonresident filer.

  • Payment method confirmed: If you owe Minnesota income tax, ensure your payment method is set up, whether online, by check with a voucher, or in person.

  • Direct deposit information verified: If you expect a refund, double-check routing and account numbers to avoid delays or misdirected deposits.

  • All personal information is correct: Confirm that names, addresses, and Social Security numbers match exactly with official records.

  • Documents secured for mailing: If filing by mail, attach documents with a paperclip (no staples or tape) and send to the correct Minnesota Department of Revenue mailing address.

Frequently Asked Questions

What if I missed the April 18, 2023, deadline for my 2022 return?

If you missed the due date for your 2022 Minnesota income tax return. File immediately to reduce late-filing penalties. Pay any tax owed as soon as possible to limit interest. The Minnesota Department of Revenue charges 5% per month for late filing (up to 25%) and 0.5% per month for late payment. Filing quickly can help avoid higher costs.

Can I e-file my Minnesota return for free, and who qualifies?

Many taxpayers can e-file their Minnesota income tax return for free. The Minnesota Department of Revenue offers free filing programs for individuals with incomes under $60,000, seniors, people with disabilities, and those with limited English proficiency. Approved software providers also offer free filing options for qualifying residents. Check the department’s website to see if you meet eligibility rules.

Which Minnesota deductions or credits are commonly missed for 2022?

Commonly missed items include the K–12 Education Credit, volunteer mileage subtraction, and the Minnesota Frontline Worker Pay Program subtraction. Many taxpayers overlook itemized deductions such as charitable contributions and medical expenses exceeding 7.5% of adjusted gross income. Reviewing all Minnesota tax forms and instructions before filing helps ensure you claim every deduction or credit you qualify for.

How do part-year residents and nonresidents file, and can spouses file jointly if they moved mid-year?

Part-year residents and nonresidents file using Form M1 and Schedule M1NR to report Minnesota source income. If filing jointly on your federal return, you must generally file jointly for Minnesota, even if only one spouse earned Minnesota income. This ensures accurate allocation of income and correct application of Minnesota tax rules for partial-year residency.

I’m a sole proprietor—how do my Schedule C figures flow onto the Minnesota return?

Sole proprietors include their business income from federal Schedule C in their federal adjusted gross income, which flows directly into the Minnesota income tax return on Form M1. Any Minnesota-specific adjustments are reported on Schedule M1M. Filing correctly ensures that all business income and deductions are accurately reflected for Minnesota tax purposes.

How do I amend a 2022 Minnesota return (Form M1X), and what documentation should I include?

To amend, file Form M1X within three years of the original due date or filing date, whichever is later. Include a detailed explanation of changes and supporting documents, such as corrected W-2s or 1099s. If your federal return changes, you may need to amend your Minnesota return to match updated federal figures.