Number of Resident Returns that Would Have Been Subject to the 4th Tier Bracket

If the 4th Bracket Had Been In Effect Prior to Tax Year 2013
And Number Actually Subject to 4th Tier Bracket in Tax Year 2013
80,000
72,993

70,000 67,524 66,586

64,276
61,346 60,630
60,000 57,064
54,121
Number of Resident Returns

50,135
50,000 46,724

40,215
40,000

Declines from 2007 to 2009,

30,000
2012 to 2013, and 2015 to 2016
corresponded with large drops
20,000 in capital gains income for
Minnesota resident filers.

10,000

0
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
actual actual actual actual actual
Tax Year

Thresholds for 4th Tier (Indexed for Inflation) Total

Full-Year Resident Returns
Full-Year
Tax Year Married Filing Head of Married Filing Subject to 4th Tier
Single Resident
Joint Return Household Separately
Returns Number Percent
Estimates for Earlier Years
2007 $ 219,470 $ 131,680 $ 175,580 $ 109,740 2,474,346 57,064 2.3%
2008 $ 224,490 $ 134,700 $ 179,600 $ 112,250 2,454,019 50,135 2.0%
2009 $ 234,060 $ 140,440 $ 187,250 $ 117,030 2,466,657 40,215 1.6%
2010 $ 234,500 $ 140,700 $ 187,600 $ 117,250 2,439,867 46,724 1.9%
2011 $ 237,960 $ 142,780 $ 190,370 $ 118,980 2,474,395 54,121 2.2%
2012 $ 243,740 $ 146,240 $ 194,990 $ 121,870 2,492,267 61,346 2.5%
Years 4th Tier In Effect
2013 $ 250,000 $ 150,000 $ 200,000 $ 125,000 2,531,656 60,630 2.4%
2014 $ 254,240 $ 152,540 $ 203,390 $ 127,120 2,566,164 64,276 2.5%
2015 $ 258,260 $ 154,950 $ 206,610 $ 129,130 2,606,206 67,524 2.6%
2016 $ 259,420 $ 155,650 $ 207,540 $ 129,710 2,622,019 66,586 2.5%
2017 $ 261,510 $ 156,900 $ 209,200 $ 130,760 2,658,304 72,993 2.7%
Note: Counts are based on the total population of Minnesota full-year resident filers in each year. Numbers assume that the thresholds
would have been at the same level in the earlier years as are now in effect, but adjusted downward for inflation because the current-law
brackets are indexed for inflation.

Tax Research Division

Minnesota Department of Revenue
Updated March 20, 2019 to include tax year 2017