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What is gross income assignable to Minnesota Gross income assignable to Minnesota includes all income you received while a Minnesota resident and income from Minnesota sources while a nonresident such as income passed through to you from Partnerships line 20 of Schedule KPI S corporations line 20 of Schedule KS Estates or trusts line 26 of Schedule KF the minimum filing requirement and you are completing Schedule M1NR only to 1. 2018 Schedule M1NR Nonresidents/Part-Year Residents Your Last N ...

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