Service Employees International Union (SEIU) Stipend Payment Subtraction

Individual providers, also known as “Direct Support Workers,” represented by a collective bargaining agreement between the Service Employees International Union (SEIU) Healthcare Minnesota & Iowa and the State of Minnesota can reduce their income on their Minnesota tax return by any federally taxable stipend payment they received on or after June 15, 2025, from the Minnesota Department of Human Services, per the terms of their union contract.  

Those eligible for the SEIU Stipend Payment Subtraction may also subtract this amount from the income used to calculate their Renter’s Credit and Homestead Credit Refund.  

Claim the Subtraction

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