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Dependent Exemptions

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Beginning in tax year 2019, you may claim exemptions for your dependents. Minnesota uses the same definition of a qualifying dependent as the Internal Revenue Service. For more information, see IRS Publication 501.

Note: Personal exemptions are no longer allowed after tax year 2018.

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How much is my exemption amount? [+]

You may be able to reduce your taxable income by up to $4,250 per exemption if your income is less than the following amount:

Filing Status	Income
Married Filing Jointly or Qualifying Widow(er)	$291,950
Single	$194,650
Head of Household	$243,300
Married Filing Separately	$145,975

To determine your exemption amount, see Worksheet for Line 5 – Personal and Dependent Exemptions on page 13 in the 2019 Minnesota Individual Income Tax Instructions.

Note: Prior to federal law changes in 2017, the Internal Revenue Service published Revenue Procedure 2017-58. This provided the inflation-adjusted exemption amounts under Minnesota tax law for tax year 2018.

How do I claim exemptions on my Minnesota return? [+]

Contact Info

Email

Contact form

Phone [+]

Questions

651-296-3781
800-652-9094

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Address [+]

Mail your income tax return to:

Minnesota Department of Revenue
Mail Station 0010
600 N. Robert Street
St. Paul, MN 55145-0010

Mail your property tax refund return to :

Minnesota Department of Revenue
Mail Station 0020
600 N. Robert Street
St. Paul, MN 55145-0020

Mail your tax questions to:

Minnesota Department of Revenue
Mail Station 5510
600 N. Robert Street
St. Paul, MN 55146-5510

Street address (for deliveries):
Minnesota Department of Revenue
Individual Income Tax
600 North Robert Street
St. Paul, MN 55101

Returns and payments may be placed in the night deposit box located in front of our building.

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Last Updated

January 21, 2020