INCOME

Adjusted gross income

Minnesota education credit, limitations, Minn. Statutes 2024 290.0674

Municipal housing programs, Minn. Statutes 2024 462C.02, 462C.03

Rental housing, interest reduction assistance, Minn. Statutes 2024 469.012

Aggregate annual income, low-income housing, Minn. Statutes 2024 469.019

Annual gross income, definition, restructure II program, Minn. Rules 1653.0021

Child support, see Income under CHILD SUPPORT

Community land trusts, families, income restrictions, Minn. Statutes 2024 273.11

Countable income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2024 142G.02

Definitions

Child care programs, Minn. Statutes 2024 142E.01

General Assistance Act, Minn. Statutes 2024 256D.02

Income and franchise taxes, Minn. Statutes 2024 290.01, 290.0674, 290.0802

Lawful gambling and gambling devices, Minn. Statutes 2024 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2024 142G.02

MinnesotaCare, Minn. Statutes 2024 256L.01

Municipal housing programs, Minn. Statutes 2024 462C.02

Property Tax Refund Act, Minn. Statutes 2024 290A.03

Savings Association Act, Minn. Statutes 2024 51A.02

Supplemental Aid Act, Minn. Statutes 2024 256D.35

Uniform Interstate Family Support Act, Minn. Statutes 2024 518C.101

Uniform Principal and Income Act, Minn. Statutes 2024 501C.1103

Discharge of indebtedness income

Corporations, subtractions from income, Minn. Statutes 2024 290.0134

Individuals, subtractions from income, Minn. Statutes 2024 290.0132

Students, subtractions from income, Minn. Statutes 2024 290.0132

Drinking water revolving fund, financial need, Minn. Rules 7380.0252 to 7380.0297

Exclusions, Property Tax Refund Act, Minn. Statutes 2024 290A.03

Federal adjusted gross income, Minn. Statutes 2024 290A.03, 356.62

General assistance, Minn. Rules 9500.1200 to 9500.1272

Gross earned income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2024 142G.02

Gross family income, community health clinics, enrollment limitations, Minn. Statutes 2024 62Q.22

Gross income

Allocation to state, income and franchise taxes, Minn. Statutes 2024 290.17

Definitions, Minn. Statutes 2024 142G.02, 256D.35, 290.01

Disclosure, unemployment insurance claimants, Minn. Statutes 2024 270B.14

Partnerships, Minn. Statutes 2024 290.311

Public retirement plans, employee contribution pickups, tax treatment, Minn. Statutes 2024 356.62

Self-employed persons, Minn. Statutes 2024 142G.02

Gross income, computation, income and franchise taxes, Minn. Rules 8002.0200

Gross individual income, definitions, MinnesotaCare, Minn. Statutes 2024 256L.01

Gross receipts, sales and use taxes, Minn. Statutes 2024 297A.665, 297A.73

Homesteads

Homestead declarations, Minn. Statutes 2024 273.1315

Lease-purchase programs, occupants, Minn. Statutes 2024 273.124

Household income

Property Tax Refund Act, Minn. Statutes 2024 290A.03, 290A.05

Senior citizens' property tax deferral program, Minn. Statutes 2024 290B.03, 290B.04

Human services recipients, personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2024 277.20, 277.21

In-kind income

Definitions, Minn. Statutes 2024 142G.02, 256D.35

MFIP, income, exclusions, Minn. Statutes 2024 142G.16

Interest income, United States bonds, subtraction from federal taxable income, Minn. Rules 8002.0300

Limited equity cooperatives, members, income restrictions, Minn. Statutes 2024 273.11

Loss of income, hazardous substances releases, liability, Minn. Statutes 2024 115B.05

Low and moderate income, defined, Minn. Rules 4300.0100

Medical assistance, see Income under MEDICAL ASSISTANCE

MFIP, see MINNESOTA FAMILY INVESTMENT PROGRAM (MFIP)

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

MinnesotaCare, see Income under MINNESOTACARE

MinnesotaCare, eligibility, Minn. Rules 9506.0020, 9506.0040

Net income

Definitions

Income and franchise taxes, Minn. Statutes 2024 290.01

Savings Association Act, Minn. Statutes 2024 51A.02

Supplemental Aid Act, Minn. Statutes 2024 256D.35

Foreign corporations, Minn. Statutes 2024 290.17

Nondeductible items, corporations, Minn. Statutes 2024 290.10

Taxable net income, defined, Minn. Statutes 2024 290.01

Passive investment income, S corporations, franchise taxes, Minn. Statutes 2024 290.9729

Personal or professional service income, nonresidents, income and franchise taxes, Minn. Rules 8002.0200

Program income, defined, Minn. Rules 4300.0100

Proof, telephone assistance plan, Minn. Statutes 2024 237.70

Recurring income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2024 142G.02

Self-employed persons, Minn. Statutes 2024 142G.02, 142G.31

Spousal maintenance, see Income under SPOUSAL MAINTENANCE

Tax-exempt income, interest and expenses related to, corporations, subtractions from income, Minn. Statutes 2024 290.0134

Taxable income, defined, Minn. Statutes 2024 290.01, 290.9727 to 290.9729

Taxes on, see INCOME AND FRANCHISE TAXES

Telephone assistance plan, Minn. Rules 7817.0400

Unearned income, definitions, Minnesota family investment program (MFIP), Minn. Statutes 2024 142G.02

Uniform Principal and Income Act, Minn. Statutes 2024 501C.1101 to 501C.1118