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Minnesota Standard Deduction

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For tax year 2018, 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 your 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.

How much is the Minnesota standard deduction?

If your filing status is Then your Minnesota standard deduction is

Single

Married Filing Separately

 ​$6,500
  • Add $1,600 (Single) or $1,300 (Married Filing Separately) if you are blind.
  • Add $1,600 (Single) or $1,300 (Married Filing Separately) if you were born before January 2, 1954.
Head of Household  $9,550
  • Add $1,600 if you are blind.
  • Add $1,600 if you were born before January 2, 1954.

Married Filing Jointly

Qualifying Widow(er)

$13,000
  • Add $1,300 for each spouse who is blind.
  • Add $1,300 for each spouse who was born before January 2, 1954.

Dependents

If you are a dependent, your Minnesota standard deduction is one of the following, whichever is greater:
  • $1,050
  • Your earned income plus $350, up to the standard deduction for your filing status

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

How do I claim the Minnesota standard deduction?

Complete line 4 of Form M1, Individual Income Tax.

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