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Last Updated: 2/12/2018

Social Security Benefit Subtraction

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​Beginning in tax year 2017, you may qualify for a subtraction from income if you receive Social Security or Railroad Retirement benefits.

Do I qualify for this subtraction?

You may qualify if your Minnesota taxable 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.
 
 ​If your filing status is And your provisional income is Your maximum subtraction is

​ ​ ​Married filing joint or  
  qualifying widow(er)

 

​ Less than $77,000 ​ $4,500
​ $77,000-$99,500 ​ $4,500 minus 20% of your provisional income 
 over $77,000
 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 modified adjusted gross income plus any tax-exempt interest and one-half of your Social Security and tier 1 Railroad Retirement benefits. See the instructions for Schedule M1M, Income Additions and Subtractions, on how to calculate your subtraction using provisional income.
 

How do I claim the subtraction?

Complete Schedule M1M, Income Additions and Subtractions to claim the subtraction.