Charitable Contributions Subtraction

If you do not itemize deductions on your Minnesota income tax return, you may subtract some of your charitable contributions from your Minnesota taxable income.

You may qualify if both of these are true:

• You did not file Schedule M1SA, Minnesota Itemized Deductions.
• You made qualified charitable contributions over $500

Qualified charitable contributions are any contributions the IRS allows as deductions. For details, see IRS Publication 17.

To claim the subtraction, complete Schedule M1M, Income Additions and Subtractions.