If you were a resident of Minnesota for all of 2009 and are required to file a 2009 federal income tax return, you must also file a 2009 Minnesota return.

If you are not required to file a federal return, you are not required to file a Minnesota return. However, to claim credits for which you may qualify (the K-12 education, working family, or child care credits), you must file a Minnesota return. Also, if your employer withheld Minnesota income tax from your wages in 2009 and you want to receive a refund, you must file a Minnesota return.