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Dependent Exemptions

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You may claim exemptions for your dependents. Minnesota uses the same definition of a qualifying dependent as the IRS. For more information, see IRS Publication 501.

Note: Personal exemptions are no longer allowed after tax year 2018.

You may be able to reduce your taxable income by up to $4,300 per exemption if your income is less than these amounts:

Filing Status Income
​Married Filing Jointly or Qualifying Widow(er) $296,750
Single $197,850
Head of Household $247,300
Married Filing Separately $148,375

To determine your exemption amount, see Worksheet for Line 5 – Personal and Dependent Exemptions on page 13 in the 2020 Minnesota Individual Income Tax Instructions. Claim this amount by completing line 5 of Form M1, Individual Income Tax.

Note: Prior to federal law changes in 2017, the IRS published Revenue Procedure 2017-58. This provided the inflation-adjusted exemption amounts under Minnesota tax law for tax year 2018.

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