Age 65 or Older or Disabled Subtraction

If you are age 65 or older, or have a permanent and total disability, you may qualify for a subtraction to lower your Minnesota taxable income. This applies even if you do not qualify for the federal credit (Schedule R).

To qualify you must meet certain income requirements listed in the instructions for Schedule M1R, Age 65 or Older/Disabled Subtraction. Also, one of these must apply:

• You or your spouse were age 65 or older by the end of the tax year
• You or your spouse have a permanent and total disability and received federally taxable disability income during the tax year

You are considered to have a permanent and total disability if:

• You cannot engage in any substantial gainful activity because of a physical or mental condition
• A physician determines that the condition has lasted or can be expected to last continuously for at least a year, or that the condition could result in death

If you are married and file separate returns, you do not qualify unless you and your spouse lived apart for the entire tax year.

To claim the subtraction, complete Schedule M1R and report the amount on Schedule M1M, Income Additions and Subtractions.