Dependent Exemptions
You may claim exemptions for your dependents. Minnesota uses the same definition of a qualifying dependent as the IRS. For more information, see IRS Publication 501.
Note: Personal exemptions are no longer allowed after tax year 2018.
You may be able to reduce your taxable income by up to $4,300 per exemption if your income is less than these amounts:
| Filing Status | Income |
|---|---|
| Married Filing Jointly or Qualifying Widow(er) | $296,750 |
| Single | $197,850 |
| Head of Household | $247,300 |
| Married Filing Separately | $148,375 |
To determine your exemption amount, see Worksheet for Line 5 – Personal and Dependent Exemptions on page 13 in the 2020 Minnesota Individual Income Tax Instructions. Claim this amount by completing line 5 of Form M1, Individual Income Tax.
Note: Prior to federal law changes in 2017, the IRS published Revenue Procedure 2017-58. This provided the inflation-adjusted exemption amounts under Minnesota tax law for tax year 2018.