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).
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 (as defined below) 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 result of the condition could be 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.