If you or your spouse is a partyear resident or nonresident, you may claim this credit based on the percentage of Minnesota income from Schedule M1NR. If you and your spouse take out a loan together, you are both responsible for paying it back.To itemize your deductions, complete Schedule M1SA, and include it with your Minnesota return. Generally, a business established or otherwise acquired after the marriage is deemed a marital asset. Personal Loan Request Form. Please complete the following application.