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Dependent Exemptions
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You may claim exemptions for your dependents. Minnesota uses the same definition of a qualifying dependent as the IRS. For more information, see IRS Publication 501.
You may be able to reduce your taxable income by up to $4,800 per exemption if your income is less than these amounts:
Filing Status | Income |
---|---|
Married Filing Jointly or Qualifying Surviving Spouse | $330,950 |
Single | $220,650 |
Head of Household | $275,800 |
Married Filing Separately | $165,475 |
To determine your exemption amount, see the Worksheet for Line 5 – Dependent Exemptions on page 14 in the 2023 Minnesota Individual Income Tax instructions. Claim this amount by completing line 5 of Form M1, Individual Income Tax.