Fillable Schedule M1m - Income Additions And Subtractions

• You were born before January 2, 1952

Worksheet for Line 31

1 Foreign taxes paid from federal Form 1116, line 9 . . . . . . . . . . . . . . . . .

• You were permanently and totally

disabled and received federally taxable

2 Federal foreign tax credit from Form 1116, line 22, for the

subnational level of a foreign country other than Canada . . . . . . . . . . . .

disability income in 2017. If you did

3 Subtract step 2 from step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

not receive federally taxable disabil-

ity income, you don’t qualify for this

4 Tax paid to a subnational level of a foreign country, other than

Canada, on income you received while a Minnesota resident . . . . . . . .

subtraction.

5 Step 3 or step 4, whichever is less.

If you (or your spouse, if filing a joint

Also enter this amount on Schedule M1M, line 31 . . . . . . . . . . . . . . . . .

return) meet the age or disability require-

ment, check the chart in the M1 instruc-

To avoid having Minnesota tax withheld

Line 28

tions to determine if you meet the income

in the future on wages covered by reci-

National Guard Members, Reservists

requirements.

procity, file Form MWR each year with

Members of the Minnesota National

If you meet all of the eligibility require-

your employer.

Guard and Reserves are allowed a sub-

ments, complete and include Schedule

traction of federally taxable pay received

When to complete Schedule M1NR: If

M1R, Age 65 or Older/Disabled Subtrac-

for training and certain types of qualify-

your gross income assignable to Minne-

tion.

ing service. This includes:

sota (other than from the performance of

Line 24

personal services covered under reci-

• Training, including annual training and

Railroad Retirement Board Benefits

procity) is $10,400 or more, you are not

drill weekends.

If you included unemployment, sick pay,

eligible to take the reciprocity subtrac-

• State active service, including natural

or retirement benefits from the Railroad

tion on Schedule M1M. File Form M1

disaster emergency response and miss-

Retirement Board in your 2017 federal

and Schedule M1NR. Do not include

ing person searches.

taxable income, you can subtract these

your personal service income on column

• Federally funded state active service

amounts.

B of Schedule M1NR.

such as airport security duty, active

Line 26

Line 25

duty for special work (ADSW), and

American Indians Living on an

Reciprocity Income

service under Title 10 and Title 32 Ac-

Minnesota has income tax reciprocity

Indian Reservation

tive Guard Reserve (AGR).

If you are a member of an American

agreements with Michigan and North

If you received pay for federal active

Dakota.

Indian tribe living and working on the

duty, report that pay on line 27 instead of

reservation of which you are an enrolled

Reciprocity applies only to personal

line 28.

member, enter your reservation source

service income, such as:

income, to the extent the income is fed-

Line 30

• wages

erally taxable.

Organ Donor

• salaries

If, while living, you, your spouse (if

If you are eligible to subtract reservation

• tips

filing a joint return), or a dependent

source income, you must apportion any

• commissions

donated all or part of a liver, pancreas,

child and dependent credit you claim

• fees

kidney, intestine, lung, or bone marrow

based on your income taxable to Min-

to another person, you can subtract your

• bonuses

nesota.

qualified expenses.

For more information, see the M1 in-

Line 27

structions.

Qualified expenses are your unreimbursed

Federal Active Duty Military Pay

expenses for travel and lodging and for

When to complete Schedule M1M: If

Received by Residents

any lost wages net of sick pay due to

you are a resident of a reciprocity state

If you are a Minnesota resident and a

the transplantation. Subtract your actual

and your only Minnesota source income

member of one of the following:

qualified expenses, up to $10,000.

was wages covered under reciprocity

• United States armed forces

from which Minnesota income tax was

Line 31

• United Nations armed forces

withheld, use Schedule M1M to get a

Income Taxes Paid to a Subnational

enter the federal active duty military

refund of the amount withheld. Place an

Level of a Foreign Country

X in the box for the state of which you

pay you received and included in your

If you paid taxes to a subnational level

federal taxable income.

were a resident during the year, and enter

of a foreign country other than Canada,

the amount from line 1 of Form M1 on

you may be able to subtract the amount

line 25 of this schedule.

you did not use to claim a federal foreign

When you file Form M1, follow the steps

tax credit. A subnational level is the

in the M1 instructions. Also complete and

equivalent of a state of the United States.

include Schedule M1W, Form MWR, and

Complete the Worksheet for Line 31.

a copy of your home state tax return.

Continued

M1M-5

Schedule M1m - Income Additions And Subtractions - 2017 Page 7

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