Schedule M1NR, Nonresidents/Part-Year Residents 2016 Sequence #11 201633 Other State (see inst .) Your Last Name Spouse's Last Name Social Security Number Spouse's Social Security Number Full-year Nonresident of MN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part-year MN Resident From to (mm/dd/yyyy) Full-year Nonresident of MN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part-year MN Resident From to (mm/dd/yyyy) Read the instructions for this schedule, which are on a separate sheet. Before you can complete this schedule, you must complete lines 1 through 11 of Form M1. 1 Wages, salaries, tips, etc. (from line 7 of Form 1040 or Form 1040A or line 1 of Form 1040EZ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Taxable interest and ordinary dividend income (add lines 8a and 9a of Form 1040 or Form 1040A or from line 2 of Form 1040EZ) . . . . . . . . . . . . . . 2 3 Business income or loss (from line 12 of Form 1040) . . . . . . . . . . . . . . . . . . . . . 3 4 Capital gain or loss (from line 13 of Form 1040 or line 10 of Form 1040A) . . . . 4 5 IRA distributions and pensions and annuities (add lines 15b and 16b of Form 1040 or lines 11b and 12b of Form 1040A) . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Net income from rents, royalties, partnerships, S corporations, estates and trusts (from line 17 of Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Farm income or loss (from line 18 of Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Other income (add lines 10, 11, 14, 19, 20b, and 21 of Form 1040, lines 13 and 14b of Form 1040A or line 3 of Form 1040EZ) . . . . . . . . . . . . . . . . 8 9 Interest and dividends from non-Minnesota state or municipal bonds (add lines 3 and 4 of Schedule M1M) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Other additions required by Minnesota (add lines 5, 6, 9, 11, and 13 of Schedule M1M) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Add lines 1 through 10 for each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 If your Minnesota gross income is below the minimum filing requirement, see the instructions. 12 Educator expenses and certain business expenses (add lines 23 and 24 of Form 1040 or from line 16 of Form 1040A) . . . . . . . . 12 13 Self-employedSEP,SIMPLE,andqualifiedplansandIRAdeduction (add lines 28 and 32 of Form 1040 or from line 17 of Form 1040A) . . . . . . . . 13 14 Health savings account and Archer MSA deductions (add line 25 of Form 1040 and the Archer MSA amount included on line 36 of Form 1040) . . . . . . 14 15 Moving expenses (line 26 of Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 One-half of self-employment tax and self-employed health insurance (add lines 27 and 29 of Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Deductions for alimony paid, student loan interest, and tuition and fees (See instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Penalty on early withdrawal of savings (from line 30 of Form 1040) . . . . . . . . . 19 Other subtractions required by Minnesota (from lines 19, 33 and 34 of Schedule M1M) . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Net U.S. bond interest (from line 16 of Schedule M1M) and active military pay received while a nonresident (from line 27 of Schedule M1M) . . . 21 Subtraction for federal section 179 expensing (from line 20 of Schedule M1M) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 20 21 A. Total Amount B. Minnesota Portion (see instructions) Deductions and Subtractions Tax Calculation Income 22 Add lines 12 through 21 for each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Subtract line 22, column B, from line 11, column B. Enter here and on line 12a of Form M1. If your Minnesota gross income is below $10,350 or the result is a negative amount, enter 0 . . . . 23 24 Subtract line 22, column A, from line 11, column A. Enter the result here and on line 12b of Form M1 . . . . . . . . . . . . . . . . . . . . . . . 24 25 Divide line 23 by line 24, and enter the result as a decimal (carry to five decimal places). If line 23 is more than line 24, enter 1.0. If line 23 is zero, enter 0 . . . . . . . . . . . . . . . . . . . . . . . 25 26 Amount from line 11 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Multiply line 25 by line 26. Enter the result here and on line 12 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . 27 . You must include this schedule with Form M1. Also enter amounts from lines 23 and 24 of this schedule on Form M1, lines 12a and 12b. 9995 American LegalNet, Inc. www.FormsWorkFlow.com 2016 Schedule M1NR Instructions Nonresidents/Part-Year Residents Should I file this schedule? File this schedule with your Form M1 if you meet the minimum filing requirement and in 2016 you were either a: · Full-year nonresident of Minnesota · Part-year resident of Minnesota See Income Tax Fact Sheets 1, Residency; 2, Part-Year Residents; and 3, Nonresidents, to determine your residency status for tax purposes. Married taxpayers who file a joint federal return must file a joint Minnesota return even if only one spouse is a Minnesota resident or has Minnesota income. You must include Schedule M1NR when you file your return. What is the minimum filing requirement? You are required to file a Form M1 and Schedule M1NR if your gross income assignable to Minnesota is $10,350 or more. What is gross income assignable to Minnesota? Income assignable to Minnesota includes all income you received while a Minnesota resident and income from Minnesota sources while a nonresident such as income passed through to you from: · partnerships (line 19 of Schedule KPI) · S corporations (line 19 of Schedule KS) · estates or trusts (line 25 of Schedule KF) Gross income is income before any deductions or expenses. Gross income does not include military pay paid to a Minnesota resident for services outside Minnesota. If your Minnesota gross income is below the minimum filing requirement, and you had tax withheld or paid estimated tax, follow the steps below to complete your Sche