About 11 months ago I moved to MN from CA. I made a little over 10k last year and I received a nice refund from the federal government. I didn't need to file in MN because I had not made any money in MN during 2009 (except for student loans which I didnt think counted).
I want to file a return in MN for 2009 because it will help me establish residency here for school purposes. I want to know what penalties I will have to pay.