How to apply for Minnesota Age 65 or Older or Disabled Subtraction (State Income Tax)

Who it's for

Minnesotans who are 65 or older, or who have a permanent and total disability and get taxable disability income, may be able to subtract up to $9,600 ($12,000 for a married couple filing jointly) from their Minnesota taxable income. It is for people with lower incomes: for a single filer, adjusted gross income must be under $33,700 and nontaxable Social Security plus Railroad Retirement benefits under $9,600. For a married couple filing jointly, the limits are $42,000 (both 65+ or disabled) or $38,500 (one spouse), with benefits under $12,000. Claim it on Schedule M1R with the Minnesota income tax return — there is no separate application.

What you'll need

• Schedule M1R, filed with Form M1 and Schedule M1M (no separate application)
• Form SSA-1099 and any RRB-1099 (Social Security and Railroad Retirement benefits)
• Disability path: a physician's signed statement (federal Schedule R instructions) or a VA certification of permanent and total disability, kept with tax records

Where to apply

What to say when you call

"Hello, I'm calling to ask about Minnesota Age 65 or Older or Disabled Subtraction (State Income Tax). I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need schedule M1R, filed with Form M1 and Schedule M1M (no separate application), form SSA-1099 and any RRB-1099 (Social Security and Railroad Retirement benefits), disability path: a physician's signed statement (federal Schedule R instructions) or a VA certification of permanent and total disability, kept with tax records — is anything else required? What is the best next step?"

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Renewals

annual