Minnesota Individual Income Tax Return

Individual Income Tax Return
2023 Form M1, Individual Income Tax Return
*231111*

2023 Form M1, Individual Income Tax
Do not use staples on anything you submit.
Your	First	Name	and	Initial	

Last	Name	

Your	Social	Security	Number	

Your	Date	of	Birth	(MM/DD/YYYY)

If	a	Joint	Return,	Spouse’s	First	Name	and	Initial	

Spouse’s	Last	Name	

Spouse’s	Social	Security	Number	

Spouse’s	Date	of	Birth	

Check	if	Address	is:			

Current	Home	Address		
City

New	

State	

	Foreign

ZIP	Code	

2023	Federal	Filing	Status	(place	an	X	in	one	box):
(1) Single

(2) Married Filing Jointly

(3) Married Filing Separately
Spouse Name

(4) Head of Household

(5) Qualifying Surviving Spouse

Spouse SSN

State	Elections	Campaign	Fund

To	grant	$5	to	this	fund,	enter	the	code	for	the	party	of	your	choice.	It	will	help	candidates	for	state	offices	pay	campaign	expenses.	This	will	not	increase	your	tax	or	reduce	your	refund.

Your	Code						Spouse’s	Code		

Political	Party	Code	Numbers:	 Republican .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .11

Grassroots/Legalize	Cannabis 14 Legal	Marijuana	Now  .  .  .  .  .  .  .17

Democratic/Farmer-Labor  .  .  .12

Libertarian  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .16 General	Campaign	Fund  .  .  .  .  .99

From Your Federal Return (see instructions)
A. Wages,	salaries,	tips,	etc.	

B.	IRA,	pensions,	and	annuities	

C.	Unemployment	

D.	Federal	taxable	income	

1 Federal adjusted gross income (from line 11 of federal Form 1040 and 1040-SR)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1
2 Additions to income from line 10 of Schedule M1M and line 9 of Schedule M1MB (see instructions)  .  .  .  .  .  .  .  .  .  .

2

3 Add lines 1 and 2  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

3

4		 Itemized	deductions (from Schedule M1SA) or your	standard	deduction (see instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

4

5 Exemptions (from Schedule M1DQC)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

5

6 State income tax refund from line 1 of federal Schedule 1  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

6

7 Subtractions from line 35 of Schedule M1M and line 21 of Schedule M1MB (see instructions) . . . . . . . . . . . . . .

7

8 Total subtractions. Add lines 4 through 7  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

8

9 Minnesota taxable income . Subtract line 8 from line 3. If zero or less, leave blank.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

9

10 Tax from the table or schedules in the Form M1 instructions  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

10

11 Alternative minimum tax (enclose Schedule M1MT)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1 1
12 Add lines 10 and 11  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1 2
13 Full-year residents: Enter the amount from line 12 on line 13. Skip lines 13a and 13b.
Part-year residents and nonresidents: From Schedule M1NR, enter the amount from line 32 on
line 13, from line 28 on line 13a, and from line 29 on line 13b (enclose Schedule M1NR)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1 3
13a
13b

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2023	M1,	page	2
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14	 Other	taxes,	such	as	recapture	amounts	and	the	tax	on	lump-sum	distributions	(check appropriate boxes)
(c) Schedule M1LS . . . . . . . . . . . . . . . . . . . .

14

1 5 Tax before credits. Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15

16 Amount from line 21 of Schedule M1C, Nonrefundable Credits (enclose Schedule M1C). . . . . . . . . . . . . . . . . . .

16

17 Subtract line 16 from line 15 (if result is zero or less, leave blank) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18		 Nongame	Wildlife	Fund	contribution (see instructions)
This will reduce your refund or increase the amount you owe . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17

(a) Schedule M1HOME

(b) Schedule M1529

18

19 Add lines 17 and 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 9
20 Minnesota	income	tax	withheld.	Complete and enclose Schedule M1W to report
Minnesota withholding from Forms W-2, 1099, and W-2G and Schedules KPI, KS, and KF . . . . . . . . . . . . . . . . . . . .

20

21		 Minnesota	estimated	tax	and	extension payments made for 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

21

22 Amount from line 11 of Schedule M1REF, Refundable Credits (see instructions; enclose Schedule M1REF) . . . .

22

23 Total payments. Add lines 20 through 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24		 REFUND. If line 23 is more than line 19, subtract line 19 from line 23 (see instructions).
For direct deposit, complete line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23
24

25 Direct deposit of your refund (you must use an account not associated with a foreign bank):
Checking

Savings

Routing	Number	

Account	Number

26		 AMOUNT	YOU	OWE. If line 19 is more than line 23, subtract line 23 from line 19 (see instructions) . . . . . . . .
27 Penalty amount from Schedule M15 (see instructions). Also subtract
this amount from line 24 or add it to line 26 (enclose Schedule M15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

26

28 Penalty and interest (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
IF	YOU	PAY	ESTIMATED	TAX	and	want	part	of	your	refund	credited	to	estimated	tax,	complete	lines	29	and	30.
29 Amount from line 24 you want sent to you . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28

30 Amount	from	line	24	you	want	applied	to	your	2024	estimated	tax	 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

30

27

29

Taxpayer(s): I declare that this return is correct and complete to the best of my knowledge and belief.

Your Signature

Spouse’s Signature (If Filing Jointly)

Daytime	Phone	

Email Address

Paid Preparer’s Signature

Date (MM/DD/YYYY)

Preparer’s	Daytime	Phone		

Preparer’s	Email	Address	

I	do	not	want	my	paid	preparer	to	file	my	return	electronically.

Date (MM/DD/YYYY)

PTIN or VITA/TCE # (required)

I authorize the Minnesota Department of Revenue to discuss this tax return
with the preparer or the third-party designee indicated on my federal return.

Include	a	copy	of	your	2023	federal	return	and	schedules.											
Mail	to:		Minnesota	Individual	Income	Tax,	Mail	Station	0010,	600	N.	Robert	St.,	St.	Paul,	MN	55146-0010

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