Phase-Out of Itemized Deductions Addition


If you claim Minnesota itemized deductions, you may need to reduce the total of those deductions.

Do I need to make this adjustment?

You are likely affected if you are filing Schedule M1SA, Minnesota Itemized Deductions, and your Minnesota Adjusted Gross Income exceeded:
  • $99,925 if you’re married and file separate returns
  • $199,850 for all other filers

Note: You must use the same filing status on your Minnesota income tax return as you did on your federal return. For more information, see Filing Status for Individuals.

How do I make this adjustment?

Complete the worksheet for line 26 on Schedule M1SA. Include Schedule M1SA when you file Form M1, Individual Income Tax.

Married Couples Filing Separate Returns
You and your spouse must each complete the Worksheet for Line 26 in the Schedule M1SA instructions if either of your Minnesota Adjusted Gross Incomes is more than $99,925. If you or your spouse is required to add back 100 percent of step 9, your adjustment will be one of the following (whichever is less):

  • Your step 9
  • The difference between your step 1 and your step 10.

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