Minnesota Individual Income Tax Forms And Instructions

Line Instructions (cont.)

• Had state income tax passed through

Line 6—Other Subtractions (Schedule

Reminder: If you complete Schedule

to you as a partner of a partnership, a

M1M)

M1M, include the schedule when you

shareholder of an S corporation, or as a

Complete Schedule M1M, Income Ad-

file your Minnesota income tax return.

beneficiary of a trust

ditions and Subtractions, if any of the

following apply. If in 2017 you:

• Claimed the federal deduction for do-

• Received interest from a federal govern-

mestic production activities

• Accelerated recognition of certain non-

ment source

• Deducted expenses or interest on your

resident installment sales

• Purchased educational material or ser-

federal Form 1040 that are attributable to

You may have received this income as

vices for your qualifying child’s K–12

income not taxed by Minnesota

an individual, a partner of a partnership,

education

• Deducted certain federal fines or fees and

a shareholder of an S corporation, or a

• Did not itemize deductions on your fed-

penalties as a trade or business expense

beneficiary of a trust.

eral return and your charitable contribu-

• Claimed a suspended loss from 2001

Minnesota Subtractions

tions were more than $500

through 2005 or 2008 through 2016 from

Lines 5–7

• Reported 80 percent of bonus deprecia-

bonus depreciation on your federal return

You may reduce your taxable income if

tion as an addition to income in a year

• Received a capital gain from a lump-sum

you qualify for a subtraction.

2012 through 2016 or received a federal

distribution from a qualified retirement

bonus depreciation subtraction in 2017

Line 5—State Income Tax Refund

plan

from an estate or trust

Enter your state income tax refund from:

• Elected in 2008 or 2009 a 3-, 4-, or

Reported 80 percent of federal section

•

• Line 10 of federal Form 1040

5-year net operating loss carryback under

179 expensing as an addition to income

• Line 11 of Form 1040NR

the federal Worker, Homeownership, and

in a year 2012 through 2016

Business Assistance Act of 2009

• Line 4 of Form 1040NR-EZ

• Were born before January 2, 1953 or

• Withdrew funds from a first-time home

If you filed federal Form 1040A or

are permanently and totally disabled and

buyer addition for a non-qualified ex-

1040EZ, skip this line.

you received federally taxable disability

pense

income, and you qualify under Sched-

ule M1R income limits (see Schedule

M1R—Income Qualifications)

Table for Step 2 of Worksheet for Line 2

Check the boxes that apply to you and your spouse. If you are married filing separately,

• Received benefits from the Railroad Re-

check boxes only for your own status, unless your spouse has no gross income and cannot

tirement Board, such as unemployment,

be claimed as a dependent by another person.

sick pay, or retirement benefits

65 or older

blind

65 or older

blind

You:

Your Spouse:

• Were a resident of Michigan or North

Find your filing status below and the number of boxes you checked above (from 0-4) and

Dakota and you received wages covered

enter the appropriate dollar amount in step 2 of the worksheet:

by reciprocity from which Minnesota

income tax was withheld (see page 7)

Filing status

Boxes Checked Above

Dollar amount for Step 2

• Worked and lived on the Indian res-

single:

$ 6,350

ervation of which you are an enrolled

7,900

member

9,450

• Received federal active duty military

married

$ 12,700

pay while a Minnesota resident

filing joint, or

13,950

• Are a member of the Minnesota Na-

qualifying

15,200

tional Guard or Reserves who received

widow(er):

16,450

pay for training or certain types of ac-

tive service

17,700

• Received active duty military pay while

married

$ 6,350

a resident of another state and you are

filing

7,600

required to file a Minnesota return

separate:

8,850

• Incurred certain costs when donating a

10,100

human organ

11,350

• Paid income taxes to a subnational level

of a foreign country (equivalent of a

head of

$ 9,350

state of the United States) other than

household:

10,900

12,450

Canada

Minnesota Individual Income Tax Forms And Instructions - 2017 Page 11

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