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Last Updated: 1/4/2019

Age 65 or Older-Disabled Subtraction

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Individual Income Tax

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If you are age 65 or older, or have a permanent and total disability, you may qualify for a subtraction to lower your Minnesota taxable income.

If you are married and file a joint return, you may claim this subtraction if you or your spouse meet the requirements below. However, if you are married and file separate returns, you do not qualify unless you and your spouse lived apart for the entire tax year.

Do I qualify for this subtraction?

To qualify, you must meet certain income requirements listed in the instructions for Schedule M1R, Age 65 or Older/Disabled Subtraction. Also, one of the following must be true:
  • You or your spouse were age 65 or older by the end of the tax year.
  • You or your spouse have a permanent and total disability (as defined below) and received federally taxable disability income during the tax year.

You are considered to have a permanent and total disability if you meet both of these requirements (as outlined on federal Schedule R, Credit for the Elderly or Disabled):

  • You cannot engage in any substantial gainful activity because of a physical or mental condition.
  • A physician determines that the condition has lasted or can be expected to last continuously for at least a year, or that the result of the condition could be death.

You may qualify for the Minnesota subtraction even if you do not claim the federal credit. 

Note: Before claiming this subtraction, review Schedule M1NC, Federal Adjustments, and determine if you must file this schedule. For more information, see Federal Adjustments.

Are there restrictions?

Yes. This subtraction has the following restrictions:

  • If you are younger than age 65 and have a permanent and total disability, your subtraction amount is limited to your disability income.
  • If you did not receive federally taxable disability income on line 1 (wages) of federal Form 1040, you are not eligible for this subtraction.
  • Social Security disability benefits alone will not qualify you for this subtraction unless you are age 65 or older.

How do I claim this subtraction?

  1. Complete Schedule M1R to determine your subtraction amount.
  2. Report the amount from Schedule M1R on Schedule M1M, Income Additions and Subtractions.
  3. Include both Schedule M1R and Schedule M1M when you file Form M1, Individual Income Tax.