MN SF3392

County assessors would be prohibited from accepting Individual Taxpayer Identification Numbers (ITINs) for homestead property tax classification applications if the ITIN holder is an undocumented noncitizen or otherwise not lawfully present in the United States, effective for applications filed in 2026.

The Minnesota Child Tax Credit (section 290.0661) would restrict the exemption from federal ITIN requirements to only apply when both the taxpayer and qualifying child are documented and lawfully present in the United States, effective for tax years after December 31, 2024.

The Minnesota Working Family Credit (section 290.0671) would similarly limit the exemption from federal ITIN requirements to noncitizen taxpayers and qualifying children who are documented and lawfully present in the United States, effective for tax years after December 31, 2024.

The bill amends Minnesota Statutes 2024, sections 273.124, subdivision 13; 290.0661, subdivision 1; and 290.0671, subdivision 1.