Foreign Service Retirement Subtraction

Taxpayers who receive certain foreign service pension or retirement income may be eligible to reduce their income by their federally taxable distributions when completing their Minnesota tax return. 

To qualify, the taxpayer must receive retirement income from either the Foreign Service Retirement and Disability System or the Foreign Service Pension System. A taxpayer contributes to these retirement programs while employed in the United States Foreign Service.

Claim the Subtraction

Complete Schedule M1M, Income Additions and Subtractions. Include Schedule M1M when you file Form M1, Individual Income Tax.