Minnesota state income tax — ITIN filer guide

Minnesota uses a graduated income tax from 5.35% to 9.85% (tax year 2026), administered by the Minnesota Department of Revenue. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 5.35% – 9.85% · 4 brackets

  • State return form: M1
  • Deadline (tax year 2026): April 15, 2027
  • Who must file: Residents under 65 must file if gross income is $14,950+ (single) or $29,900+ (MFJ) (TY2025); also required if you elected advance CTC payments
  • State sales tax: 6.875%

Minnesota refund timing

  • E-filed returns: MN Revenue: allow up to 30 days to process an income tax refund; direct deposit reduces processing time
  • Paper returns: MN Revenue: same up-to-30-days statement; paper returns slower
  • Check your Minnesota refund status

State tax agency

  • Minnesota Department of Revenue — revenue.state.mn.us
  • Phone: 651-296-3781 or 1-800-652-9094
  • Free filing option: No state-run portal — free vendor e-file offers for income <= $89,000 via the DOR Free Electronic Filing page (IRS Direct File, in which MN participated, discontinued for 2026)

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Minnesota state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to M1
  3. Apply state-specific deductions and credits
  4. E-file — No state-run portal — free vendor e-file offers for income <= $89,000 via the DOR Free Electronic Filing page (IRS Direct File, in which MN participated, discontinued for 2026)
  5. Or visit a VITA site for free in-person preparation

Minnesota state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Minnesota Working Family Credit — n/a — restructured in 2023: 4% of earned income up to a maximum credit of $379 (TY2025), no longer a percentage of the federal EITC; per-child amounts moved into the MN Child Tax Credit of the federal EITC (refundable)

✓ OPEN to ITIN filers

MN Revenue: filers, spouses, and qualifying children without SSNs may use an ITIN to claim the Working Family Credit and Child Tax Credit; childless workers 19-24 also eligible

State child tax credit: Minnesota Child Tax Credit — $1,750 per qualifying child under 18, fully refundable, advance-payment option; ITIN filers and ITIN children eligible

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Minnesota Department of Revenue.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.