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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.

You may be able to reduce your taxable income by up to $4,800 per exemption if your income is less than these amounts:

Filing StatusIncome
​Married Filing Jointly or Qualifying Surviving Spouse$330,950
Single$220,650
Head of Household$275,800
Married Filing Separately$165,475

To determine your exemption amount, see the Worksheet for Line 5 – Dependent Exemptions on page 14 in the 2023 Minnesota Individual Income Tax instructions. Claim this amount by completing line 5 of Form M1, Individual Income Tax.

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