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Minnesota Standard Deduction

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You may claim the Minnesota standard deduction or itemize your deductions on your Minnesota income tax return. You may claim the Minnesota standard deduction even if you itemized deductions on your federal income tax return.

Note: If you are Married Filing Separately and your spouse takes the standard deduction on their Minnesota return, you must also take the standard deduction.

2024 Minnesota Standard Deduction Amounts

If your filing status is	Then your Minnesota standard deduction is
Single or Married Filing Separately	$14,575 Add $1,950 (Single) or $1,450 (Married Filing Separately) if you are blind. Add $1,950 (Single) or $1,450 (Married Filing Separately) if you were born before January 2, 1960.
Head of Household	$21,900 Add $1,950 if you are blind. Add $1,950 if you were born before January 2, 1960.
Married Filing Jointly or Qualifying Surviving Spouse	$29,150 Add $1,550 for each spouse who is blind. Add $1,550 for each spouse who was born before January 2, 1960.

If your filing status is

Then your Minnesota standard deduction is

Single or
Married Filing Separately

$14,575

Add $1,950 (Single) or $1,450 (Married Filing Separately) if you are blind.
Add $1,950 (Single) or $1,450 (Married Filing Separately) if you were born before January 2, 1960.

Head of Household

$21,900

Add $1,950 if you are blind.
Add $1,950 if you were born before January 2, 1960.

Married Filing Jointly or Qualifying Surviving Spouse

$29,150

Add $1,550 for each spouse who is blind.
Add $1,550 for each spouse who was born before January 2, 1960.

To claim the Minnesota standard deduction, complete line 4 of Form M1, Individual Income Tax.

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Dependents [+]

Standard Deduction Limitation [+]

Information for 2025

This information is for tax year 2025 only. Do not use it to file 2024 returns.

2025 Minnesota Standard Deduction Amounts [+]

If your filing status is	Then your Minnesota standard deduction is
Single or Married Filing Separately	$14,950 Add $2,000 (Single) or $1,550 (Married Filing Separately) if you are blind. Add $2,000 (Single) or $1,550 (Married Filing Separately) if you were born before January 2, 1961.
Head of Household	$22,500 Add $2,000 if you are blind. Add $2,000 if you were born before January 2, 1961.
Married Filing Jointly or Qualifying Surviving Spouse	$29,900 Add $1,550 for each spouse who is blind. Add $1,550 for each spouse who was born before January 2, 1961.

If your filing status is

Then your Minnesota standard deduction is

Single or
Married Filing Separately

$14,950

Add $2,000 (Single) or $1,550 (Married Filing Separately) if you are blind.
Add $2,000 (Single) or $1,550 (Married Filing Separately) if you were born before January 2, 1961.

Head of Household

$22,500

Add $2,000 if you are blind.
Add $2,000 if you were born before January 2, 1961.

Married Filing Jointly or Qualifying Surviving Spouse

$29,900

Add $1,550 for each spouse who is blind.
Add $1,550 for each spouse who was born before January 2, 1961.

Dependents [+]

Standard Deduction Limitations [+]

Contact Info

Email

Contact form

Phone [+]

Questions

651-296-3781
800-652-9094

Hours [+]

Address [+]

Mail your income tax return to:

Minnesota Revenue
Mail Station 0010
600 N. Robert St.
St. Paul, MN 55146-0010

Mail your property tax refund return to :

Minnesota Revenue
Mail Station 0020
600 N. Robert St.
St. Paul, MN 55146-0020

Mail your tax questions to:

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

Street address (for deliveries):
Minnesota Revenue
Individual Income Tax
600 N. Robert St.
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

December 31, 2024