HF 2388

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 02:03am

A bill for an act
relating to taxes; individual income; waiving the filing requirement for minimal
tax owed as a result of late adoption of federal changes; amending Minnesota
Statutes 2008, section 289A.08, subdivision 1.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2008, section 289A.08, subdivision 1, is amended to
read:

Subdivision 1.

Generally; individuals.

(a) A taxpayer must file a return for each
taxable year the taxpayer is required to file a return under section 6012 of the Internal
Revenue Code, except that:

(1) an individual who is not a Minnesota resident for any part of the year is not
required to file a Minnesota income tax return if the individual's gross income derived
from Minnesota sources as determined under sections 290.081, paragraph (a), and 290.17,
is less than the filing requirements for a single individual who is a full year resident of
Minnesota; deleted text begin and
deleted text end

(2) an individual who is a Minnesota resident is not required to file a Minnesota
income tax return if the individual's gross income derived from Minnesota sources as
determined under section 290.17, less the amount of the individual's gross income that
consists of compensation paid to members of the armed forces of the United States
or United Nations for active duty performed outside Minnesota, is less than the filing
requirements for a single individual who is a full-year resident of Minnesota deleted text begin . deleted text end new text begin ; and
new text end

new text begin (3) an individual who filed an original return for a taxable year is not required to
file an amended return if (i) the amended return is required as a result of state adoption of
changes to the Internal Revenue Code in a law enacted after March 1 after the close of the
taxable year, and (ii) the amount of additional tax that would be due on the amended return
as a result of adoption of the changes to the Internal Revenue Code is less than $100.
new text end

(b) The decedent's final income tax return, and other income tax returns for prior
years where the decedent had gross income in excess of the minimum amount at which
an individual is required to file and did not file, must be filed by the decedent's personal
representative, if any. If there is no personal representative, the return or returns must
be filed by the transferees, as defined in section 270C.58, subdivision 3, who receive
property of the decedent.

(c) The term "gross income," as it is used in this section, has the same meaning
given it in section 290.01, subdivision 20.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2008.
new text end