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Last Updated: 8/29/2017

Social Security Benefit Subtraction

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​Minnesota taxpayers who receive Social Security or Railroad Retirement benefits may qualify for a subtraction from income on their state return.

When is this subtraction available?

The Social Security Benefit subtraction is available for tax year 2017 and later.

Who qualifies for this subtraction?

This subtraction is available to individuals whose taxable Minnesota income includes Social Security or Railroad Retirement benefits. The subtraction is subject to income limits.

How much is the subtraction?

The subtraction amount depends on your filing status and provisional income, as shown in the table below.
 ​If your filing status is And your provisional income is Your maximum subtraction is

​ ​ ​Married filing joint

 

​ Less than $77,000 ​ $4,500
​ $77,000-$99,500 ​ $3,500 minus 20% of your provisional income 
 over $60,200
 More than $99,500 ​ $0 (You are not eligible)

​ Single or head of household ​ ​

 

 Less than $60,200 ​ $3,500
​ $60,200-$77,700 ​ $3,500 minus 20% of your provisional income 
 over $60,200
​ More than $77,700 ​ $0 (You are not eligible)

​ ​ ​Married filing separate

 

​ Less than $38,500 ​ $2,250
​ $38,500-$49,750 ​ $2,250 minus 20% of your provisional income 
 over $38,500
​ More than $49,750 ​ $0 (You are not eligible)

What is provisional income?

Provisional income is your federal adjusted gross income (FAGI) plus any tax-exempt interest and one-half of your Social Security and tier 1 Railroad Retirement benefits.
 

How do I file this subtraction?

Complete Schedule M1M, Income Additions and Subtractions. Follow the instructions to claim this subtraction from Minnesota income.

Visit our website in January 2018 to get forms and instructions for tax year 2017.