Schedule M1r - Minnesota Age 65 Or Older/disabled Subtraction - 2014 Page 2
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22014 Schedule M1R Instructions
Eligibility Requirements
To qualify for this subtraction, you (or your spouse if fi ling a joint return) must meet the age and disability requirements and the income
requirements provided below. If you are married and fi ling separate federal income tax returns, you are not eligible unless you and your spouse
lived apart for all of 2014.
If you meet all the eligibility requirements, complete Schedule M1R to determine how much, if any, you can subtract from your income. If you
do not qualify for the subtraction, there is no need for you to complete the schedule.
Income Requirements
Age and Disability Requirements
If you (or your spouse if fi ling a joint return) meet the age or disabil-
To qualify, you (or your spouse if fi ling a joint return) must be
ity requirement, use the table below to see if you are eligible for the
either:
subtraction.
• 65 years of age or older by the end of 2014, or
You Qualify
And Your
And Your Railroad
• permanently and totally disabled and received federally taxable
if You Are:
Adjusted Gross
Retirement Board
disability income in 2014. If you did not receive federally taxable
Income* Is
Benefi ts And Nontaxable
disability income, you are not eligible for this subtraction.
Less Than:
Soc. Sec. Are Less Than:
You may be eligible if at any time a physician signed the state-
Married fi ling a joint return
ment in the instructions for Schedule R of Form 1040A or 1040
and both spouses are 65 or
certifying that you are permanently and totally disabled. If you
older or disabled . . . . . . . . . . . $42,000 . . . . . . . . . . . . $12,000
are a veteran, you may qualify if you received a signed certifi ca-
tion from the Department of Veterans Aff airs stating that you
Married fi ling a joint return
are permanently and totally disabled.
and one spouse is 65 or
older or disabled . . . . . . . . . . . $38,500 . . . . . . . . . . . . $12,000
If you have never fi led federal Schedule R but believe you are
permanently and totally disabled, ask your physician to deter-
Married fi ling a separate
mine whether you meet the disability requirements. If so, have
return, you are 65 or older
your physician sign the statement, and keep it with your tax
or disabled, and you lived
records. It is not necessary for you to fi le federal Schedule R with
apart from your spouse
the IRS to be eligible for the Minnesota subtraction.
for all of 2014 . . . . . . . . . . . . . $21,000 . . . . . . . . . . . . $ 6,000
If you (or your spouse if fi ling a joint return) meet the age or dis-
Filing single, head of
ability requirement, check the income requirements to see if you
household or qualifying
qualify for the subtraction.
widow(er), and you are
65 or older or disabled . . . . . . $33,700 . . . . . . . . . . . . $ 9,600
* Adjusted gross income is federal adjusted gross income (line 37 of
federal Form 1040 or line 21 of Form 1040A) plus any lump-sum
distributions reported on federal Form 4972, less any taxable Railroad
Retirement Board benefi ts (see line 9 instructions).
Line Instructions
Line 10
On line 10, enter the dollar amount for your fi ling status from the
Line 9
following:
Adjusted Gross Income
If you received a lump-sum distribution and used the ten-year aver-
Married fi ling a joint return and both
aging and/or the capital gain election on federal Form 4972, follow
spouses are either 65 or older or disabled . . . . . . . . $18,000
the steps below to determine line 9:
Married fi ling a joint return and one
1 From the front of this schedule,
spouse is 65 or older or disabled . . . . . . . . . . . . . . . . $14,500
subtract line 9b from line 9a . . . . . . . . . . . . . . . . . . . .
Married fi ling a separate return and
2 From your federal Form 4972, add line 10 and any
you are 65 or older or disabled . . . . . . . . . . . . . . . . . $ 9,000
capital gain reported on line 6. (Th
e line 6 amount
Filing single, head of household or qualifying
must also be reported on line 12 of Schedule M1M)
widow(er), and you are 65 or older or disabled . . . $14,500
3 Add steps 1 and 2, and enter the result here
and on line 9 of Schedule M1R . . . . . . . . . . . . . . . . . .
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