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Minnesota Standard Deduction
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You may claim the Minnesota standard deduction or itemize your deductions on your Minnesota income tax return. You may claim the Minnesota standard deduction even if you itemized deductions on your federal income tax return.
Note: If you are Married Filing Separately and your spouse takes the standard deduction on their Minnesota return, you must also take the standard deduction.
2023 Minnesota Standard Deduction Amounts
| If your filing status is | Then your Minnesota standard deduction is |
|---|
Single or
Married Filing Separately | $13,825 - Add $1,850 (Single) or $1,450 (Married Filing Separately) if you are blind.
- Add $1,850 (Single) or $1,450 (Married Filing Separately) if you were born before January 2, 1959.
|
| Head of Household | $20,800 - Add $1,850 if you are blind.
- Add $1,850 if you were born before January 2, 1959.
|
| Married Filing Jointly or Qualifying Surviving Spouse | $27,650 - Add $1,450 for each spouse who is blind.
- Add $1,450 for each spouse who was born before January 2, 1959.
|
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If you are a dependent, your Minnesota standard deduction is one of these, whichever is greater:
- $1,200
- Your earned income plus $350, up to the amount of the single standard deduction, plus any qualifying additional standard deduction
If you are allowed to claim the standard deduction and your adjusted gross income is greater than $220,650 ($110,325 if Married Filing Separately), you must complete the Worksheet for Line 4 of Form M1 (page 12 in the instructions) to determine your standard deduction amount.
Information for 2024
This information is for tax year 2024 only. Do not use it to file 2023 returns.
| If your filing status is | Then your Minnesota standard deduction is |
|---|
Single or
Married Filing Separately | $14,575 - Add $1,950 (Single) or $1,550 (Married Filing Separately) if you are blind.
- Add $1,950 (Single) or $1,550 (Married Filing Separately) if you were born before January 2, 1960.
|
| Head of Household | $21,900 - Add $1,950 if you are blind.
- Add $1,950 if you were born before January 2, 1960.
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| Married Filing Jointly or Qualifying Surviving Spouse | $29,150 - Add $1,550 for each spouse who is blind.
- Add $1,550 for each spouse who was born before January 2, 1960.
|
If you are a dependent, your 2024 Minnesota standard deduction will be one of these, whichever is greater:
- $1,300
- Your earned income plus $400, up to the amount of the single standard deduction, plus any qualifying additional standard deduction
If you are allowed to claim the standard deduction and your 2024 adjusted gross income is greater than $232,500 ($116,250 if Married Filing Separately), you will need to complete the appropriate Worksheet to determine your standard deduction amount.
