Minnesota tax code changes were signed into law on May 24, 2023. These changes affected some Minnesota Individual Income Tax forms for tax years 2020 to 2022.

The Minnesota Department of Revenue updated these income tax forms to reflect the law changes.

2020-2022 Schedules M1NR, Nonresidents/Part-Year Residents

We updated these schedules to include new calculations of nonresident and part-year resident tax liability, including:

• Disallowed business interest deductions
• Disallowed net operating loss deductions
• Delayed net operating loss deductions

2021 Schedule M1M, Income Additions and Subtractions

We updated this schedule to include a new subtraction for unemployment compensation paid to a small population of teenagers and high school students who were initially denied unemployment benefits in 2020. These individuals later received benefits in 2021 as a result of a Minnesota Court of Appeals decision.

Since the previous subtraction for unemployment benefits only applied to benefits received in 2020, these individuals did not qualify. This new subtraction is only for recipients affected by the ruling.

Questions?

See our Tax Law Changes page for the latest information and updates.

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