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Last Updated: 12/22/2016

Age 65 or Older-Disabled Subtraction

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If you are age 65 or older, or have a permanent and total disability, you may be eligible for a subtraction that lowers the amount of income that is taxed by Minnesota.
 
Married couples who file a joint return may claim the subtraction if one spouse meets the requirements. However, if you are married and filing separate federal returns, you are not eligible unless you and your spouse lived apart for all of the tax year.
 

Who qualifies?

To qualify, you must meet the income requirements for Schedule M1R, Age 65 or Older/Disabled Subtraction. You also must:
  • be age 65 or older by the end of the tax year; or
  • be permanently and totally disabled (as defined below), and have received federally taxable disability income during the tax year.
You are considered permanently and totally disabled if you meet both of the following requirements (as outlined on federal Schedule R, Credit for the Elderly or Disabled) :
  • You cannot engage in any substantial gainful activity because of a physical or mental condition; and
  • A physician determines that: the condition has lasted, or can be expected to last, continuously for at least a year; or that the result of the condition could be death.
You may qualify for the Minnesota subtraction, even if you do not qualify for the federal credit.
 

Restrictions

This subtraction is subject to the following restrictions:
  • If you are disabled and younger than age 65, the subtraction is limited to the amount of your disability income.
  • If you did not receive federally taxable disability income on line 7 (wages) of federal Form 1040, you are not eligible for this subtraction.
  • Social Security disability benefits alone will not qualify you for this subtraction unless you are 65 or older.