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Social Security Benefit Subtraction
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You may qualify for a subtraction from income if you receive Social Security or Railroad Retirement benefits.
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You may qualify if your Minnesota adjusted gross income (Minnesota AGI) includes Social Security or Railroad Retirement benefits. The subtraction is subject to income limits.
Note: Before claiming this subtraction, review Schedule M1NC, Federal Adjustments, and determine if you must file this schedule. For more information, see Federal Adjustments.
The subtraction amount depends on your filing status and provisional income.
| If your filing status is |
And your provisional income is |
Your maximum subtraction is |
|---|
| Married Filing Jointly or Qualifying Widow(er) |
Less than $78,530 |
$4,500 |
| |
$78,530 - $101,030 |
$4,500 minus 20% of your provisional income over $78,530 |
| |
More than $101,030 |
$0 (You are not eligible) |
| Single or Head of Household |
Less than $61,400 |
$3,500 |
| |
$61,400 - $78,900 |
$3,500 minus 20% of your provisional income over $61,400 |
| |
More than $78,900 |
$0 (You are not eligible) |
| Married Filing Separately |
Less than $39,270 |
$2,250 |
| |
$39,270 - $50,520 |
$2,250 minus 20% of your provisional income over $39,270 |
| |
More than $50,520 |
$0 (You are not eligible) |
Provisional income is your Minnesota adjusted gross income plus any tax-exempt interest and one-half of your Social Security and tier 1 Railroad Retirement benefits. See the instructions for Schedule M1M, Income Additions and Subtractions, on how to calculate your subtraction using provisional income.
