NEAR FINAL DRAFT 8/1/24

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2024 Schedule M1NR, Nonresidents/Part-Year Residents
Before you complete this schedule, read the instructions and complete lines 1 through 11 of Form M1.

Your First Name and Initial                    Your Last Name                                                     Your Social Security Number  

Spouse’s First Name and Initial                Spouse’s Last Name                                                 Spouse’s Social Security Number
Residency (Place an X in one box and enter other state of residency)
You:                   Full-year Nonresident    Part-Year Resident from              to                      State of Residency:  
                                                                        (MM/DD/YYYY)    (MM/DD/YYYY)
           
Your Spouse:           Full-year Nonresident    Part-Year Resident from              to                      State of Residency:                              
                                                                        (MM/DD/YYYY)    (MM/DD/YYYY)
                                                                                                                  A. Total Amount        B. Minnesota Portion

  1  Wages, salaries, tips, etc. (from line 1z of federal Form 1040 or 1040-SR)  ... ..... .......     1                           

 2  Taxable interest and ordinary dividend income (lines 2b and 3b of Form 1040 or 1040-SR) .     2                                

 3  Business income or loss (from line 3 of federal Schedule 1)         ... ...... ..... ....... ..... .     3                     

 4  Capital gain or loss (from line 7 of Form 1040 or 1040-SR) . ..... ..... ...... ..... ......   4                               

 5  IRA distributions, pensions, and annuities (from lines 4b and 5b of Form 1040 or 1040-SR) .     5                              
 6  Net income from rents, royalties, partnerships, S corporations,  
     estates, and trusts (from line 5 of federal Schedule 1) ... ...... ..... ....... ..... ......     6                           

  7  Farm income or loss (from line 6 of federal Schedule 1)  .... ...... ..... ...... ..... ....     7                            
 8  Other income (add lines 6b of Form 1040 or 1040-SR and  
     lines 1, 2a, 4, 7, and 9 of federal Schedule 1) .. ...... ...... ...... ..... ...... ...... ..     8                          
 9  Interest and dividends from non-Minnesota state or municipal bonds 
     (add lines 1 and 2 of Schedule M1M)  .. ..... ...... ...... ..... ...... ...... ..... ....     9                              

 10  Bonus depreciation addition from line 1 of Schedule M1MB .. ...... ...... ..... ....... 10                                    

 11  If you entered an amount on line 10 of Schedule M1REF, see instructions . . . . . . . . . . . . . . . 11                      

 12  Suspended loss from line 4 of Schedule M1MB ... ...... ...... ..... ...... ...... ..... 12                                    

 13  Other required adjustments from Schedules M1M, M1MB, and M1AR (see instructions)               ... 13                         

 14  This line intentionally left blank ... ...... ..... ....... ..... ...... ..... ..... ...... .. 14                             

 15  Add lines 1 through 14 for each column ... ...... ..... ....... ..... ...... ..... ..... .            15                      

If your Minnesota gross income is below $14,575 see instructions. 
 16  Educator expenses, certain business expenses, and Armed Forces moving expenses  
     (add lines 11, 12, and 14 of federal Schedule 1) ... ...... ..... ....... ..... ...... .....          16                      
 17  Self-employed SEP, SIMPLE, and qualified plans and IRA deduction 
     (add lines 16 and 20 of federal Schedule 1)  ... ...... ..... ...... ..... ...... ..... ....          17                      
 18  Health savings account and Archer MSA deductions  
     (add lines 13 and 23 of federal Schedule 1)  ... ...... ..... ...... ..... ...... ..... ....          18                                                       
 19  One-half of self-employment tax and self-employed health insurance  
     (add lines 15 and 17 of federal Schedule 1)  ... ...... ..... ...... ..... ...... ..... ....          19                      
 20  Deductions for alimony paid and student loan interest 
     (see instructions for line 20, column B) ... ..... ...... ...... ..... ...... ..... ...... ..         20                      

                                                                        9995

2024 Form M1NR, page 2
                                                                                                                *241371*

 21  Penalty on early withdrawal of savings (from line 18 of federal Schedule 1)   .. ..... .....  21                             

 22  Other subtractions from Schedule M1MB (see instructions)     ... ...... ..... ....... .....  22                              

 23  Social Security benefit from line 12 of Schedule M1M (see instructions)... ...... ..... ..  23                               

 24  Subtraction for federal bonus depreciation from line 10 of Schedule M1MB ... ...... ...  24                                      
 25  Net U.S. bond interest and active military pay  
   received while a nonresident (add lines 14 and 22 of Schedule M1M)   . . . . .  . . . . . .  . . . . . .  25                   

 26  Subtraction for federal section 179 expensing (from line 11 of Schedule M1MB)   .  . . . . . .  .  26                        

 27  Add lines 16 through 26 for each column   . ..... ...... ...... ..... ...... ...... .....  27                                
 28  Subtract line 27, column B, from line 15, column B. Enter here and on line 13a of Form 
   M1. If your Minnesota gross income is below $14,575 or the result is zero or less, enter 0 ... ...... ..... ....... .        28   
 29  Subtract line 27, column A, from line 15, column A.  
   Enter the result here and on line 13b of Form M1   .... ...... ...... ..... ...... ...... . 29 
 30  Divide line 28 by line 29, and enter the result as a decimal (carry to five decimal 
   places). If line 28 is more than line 29, enter 1.0. If line 28 is zero, enter 0   .. ..... ....... ..... ...... ...... ...   30 

 31  Amount from line 12 of Form M1  ... ...... ..... ....... ..... ...... ..... ..... ...... ...... ...... ..... ...           31 

 32  Multiply line 30 by line 31. Enter the result here and on line 13 of Form M1 ... ...... ..... ....... ..... ...... .   32 

You must include this schedule with Form M1. Enter the amounts from lines 28 and 29 of this schedule on Form M1, lines 13a and 13b.

                                                                  9995