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State tax filing
No, you should not file a return if you are not required to file a return with Minnesota as a Nonresident. You mentioned that the capital gain on the sale of the second home does not meet the amount that requires a tax return. The instructions that you read say that you do not need to file. There will not be a problem if you do not file a return that is not required.
Please see this link to the Minnesota Nonresidents filing requirements.
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‎January 25, 2023
7:46 AM