Phase-Out of Itemized Deductions Addition
If you claim Minnesota itemized deductions, you may need to reduce the total of those deductions.
- $103,025 if you’re married and file separate returns
- $206,050 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 details, see Filing Status for Individuals.
If you are a married couple 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 $103,025. If you or your spouse is required to add back 100% of step 9, your adjustment will be one of these (whichever is less):
- Your step 9
- The difference between your step 1 and your step 10