Credit for Past Military Service

If you are a veteran of the U.S. military, including the National Guard and Reserves, you may qualify for a nonrefundable credit up to $750 for your past service.

Who Qualifies

You may qualify for the past military service credit if your Minnesota adjusted gross income is less than $37,500, you have separated from military service before the end of the year, and one of these is true:

• You served at least 20 years in the military
• You have a service-connected disability rating of 100% total and permanent as rated by the U.S. Department of Veterans Affairs
• You were honorably discharged and receive a pension or other retirement pay for service in the military

If you are a part-year or nonresident, you may qualify for the credit based on the percentage of your income taxable to Minnesota.

You may not claim this credit if you claim a subtraction for military retirement pay.

Note: If your Minnesota adjusted gross income for tax year 2018 is between $30,000 and $37,500, review the 2018 Schedule M1NC, Federal Adjustments, and determine if you must file this schedule. For more information, see Federal Adjustments. 

Claim the Credit

Complete the worksheet in the instructions for Schedule M1C, Other Nonrefundable Credits.