INCOME

Adjusted gross income

Municipal housing programs, Minn. Statutes 2009 462C.02, 462C.03

Rental housing, interest reduction assistance, Minn. Statutes 2009 469.012

Aggregate annual income, low-income housing, Minn. Statutes 2009 469.019

Child support, see Income under CHILD SUPPORT

Countable income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2009 256J.08

Definitions

Child care programs, Minn. Statutes 2009 119B.011

General Assistance Act, Minn. Statutes 2009 256D.02

Hospitals and community services for developmentally disabled persons, Minn. Statutes 2009 252.27

Income and franchise taxes, Minn. Statutes 2009 290.01, 290.0802

Lawful gambling and gambling devices, Minn. Statutes 2009 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2009 256J.08

MinnesotaCare, Minn. Statutes 2009 256L.01

Municipal housing programs, Minn. Statutes 2009 462C.02

Property Tax Refund Act, Minn. Statutes 2009 290A.03

Savings Association Act, Minn. Statutes 2009 51A.02

Supplemental Aid Act, Minn. Statutes 2009 256D.35

Uniform Interstate Family Support Act, Minn. Statutes 2009 518C.101

Uniform Principal and Income Act, Minn. Statutes 2009 501B.61

Discharge of indebtedness income

Corporations, individuals, additions to and subtractions from federal taxable income, Minn. Statutes 2009 290.01

Exclusions

Income and franchise taxes, Minn. Statutes 2009 290.067

Property Tax Refund Act, Minn. Statutes 2009 290A.03

Extraterritorial income, corporations, additions to and subtractions from federal taxable income, Minn. Statutes 2009 290.01

Federal adjusted gross income, Minn. Statutes 2009 290A.03, 356.62

Foreign source income, corporations, additions to and subtractions from federal taxable income, Minn. Statutes 2009 290.01

Gross earned income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2009 256J.08

Gross family income

Community health clinics, enrollment limitations, Minn. Statutes 2009 62Q.22

Definitions, Minn. Statutes 2009 256L.01

Gross income

Allocation to state, income and franchise taxes, Minn. Statutes 2009 290.17

Definitions, Minn. Statutes 2009 256D.35, 256J.08, 290.01

Disclosure, unemployment insurance claimants, Minn. Statutes 2009 270B.14

Minnesota education credit, limitations, Minn. Statutes 2009 290.0674

Partnerships, Minn. Statutes 2009 290.311

Public retirement plans, employee contribution pickups, tax treatment, Minn. Statutes 2009 356.62

Self-employed persons, Minn. Statutes 2009 256J.08

Gross individual income, definitions, MinnesotaCare, Minn. Statutes 2009 256L.01

Gross receipts

Definitions, Minn. Statutes 2009 256J.08

Sales and use taxes, Minn. Statutes 2009 297A.665, 297A.73

Gross receipts taxes, Multistate Tax Compact, Minn. Statutes 2009 290.171

Homesteads

Homestead declarations, Minn. Statutes 2009 273.1315

Improvements made before 2003, valuation exclusion, Minn. Statutes 2009 273.11

Lease-purchase programs, occupants, Minn. Statutes 2009 273.124

Household income

Property Tax Refund Act, Minn. Statutes 2009 290A.03, 290A.05

Senior citizens' property tax deferral program, Minn. Statutes 2009 290B.03, 290B.04

Human services recipients, personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2009 277.20, 277.21

In-kind income

Definitions, Minn. Statutes 2009 256D.35, 256J.08

MFIP, income, exclusions, Minn. Statutes 2009 256J.21

Limited equity cooperatives, members, income restrictions, Minn. Statutes 2009 273.11

Loss of income, hazardous substances releases, liability, Minn. Statutes 2009 115B.05

Lump sum income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2009 256J.08

Medical assistance, see Income under MEDICAL ASSISTANCE

MFIP participants, see Income under MINNESOTA FAMILY INVESTMENT PROGRAM (MFIP)

MinnesotaCare, see Income under MINNESOTACARE

Neighborhood land trusts, families, income restrictions, Minn. Statutes 2009 273.11

Net income

Definitions

Income and franchise taxes, Minn. Statutes 2009 290.01

Savings Association Act, Minn. Statutes 2009 51A.02

Supplemental Aid Act, Minn. Statutes 2009 256D.35

Foreign corporations, Minn. Statutes 2009 290.17

Nondeductible items, corporations, Minn. Statutes 2009 290.10

Taxable net income, defined, Minn. Statutes 2009 290.01

Nonrecurring income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2009 256J.08

Passive investment income

S corporations, franchise taxes, Minn. Statutes 2009 290.9729

Proof, telephone assistance plan, Minn. Statutes 2009 237.70

Recurring income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2009 256J.08

Self-employed persons, Minn. Statutes 2009 256J.08, 256J.37

Spousal maintenance, see Income under SPOUSAL MAINTENANCE

Tax-exempt income, interest and expenses related to, corporations

Subtractions from federal taxable income, Minn. Statutes 2009 290.01

Taxable income, defined, Minn. Statutes 2009 290.01, 290.9727 to 290.9729

Taxes on, see INCOME AND FRANCHISE TAXES

Unearned income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2009 256J.08

Unemployment compensation

Addition to federal taxable income, Minn. Statutes 2009 290.01

Defined as income, Minn. Statutes 2009 290.067

Uniform Principal and Income Act, Minn. Statutes 2009 501B.59 to 501B.76