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Last Updated: 12/23/2014

Standard Deduction for Married Taxpayers Addition

The information on this page applies to tax years 2011, 2012 and 2013.

Married taxpayers who took the standard deduction on their 2011, 2012, or 2013 federal return must add back a portion of the deduction to taxable income on their Minnesota return. The reason for this addition is that Minnesota’s standard deduction for married taxpayers was lower than the federal deduction.

If you’re married and took the federal standard deduction, complete line 1 of Schedule M1M, Income Additions and Subtractions, by entering the amount below that applies to your filing status and the tax year you’re filing. 

Filing Status 2011 ​2012 ​2013
​Married Filing Jointly or Qualifying Widow(er)​ ​$1,950​ ​$2,000​ ​$2,050​
​Married Filing Separately​ ​$975 ​$1,000 ​$1,025

Note: You must use the same filing status on your Minnesota income tax return as you did on your federal return. For more information, see Filing Status for Individuals.

Why do I have this addition?

Starting in 2005, the federal standard deductions for married taxpayers were increased under the Tax Relief Act (P.L. 111-312). This increased deduction was scheduled to expire in 2010, but it later was made permanent.
Minnesota did not match the extension for tax years 2011, 2012 and 2013. As a result, married taxpayers have to pay tax on the difference between the federal and Minnesota standard deductions.
The table below shows how the income addition amounts were calculated for 2013.

For taxpayers who are:​

Under the Tax Relief Act, the federal standard deduction is: Without the Act, the federal standard deduction would be:​ The difference is your addition amount:​
Married Filing Separately​ $6,100 $5,075 $1025​
Married Filing Jointly $12,200 $10,150 $2050​
Qualifying Widow(er)​ with dependent child $12,200 $10,150 $2050​