Schedule M1r - Age 65 Or Older/disabled Subtraction - 2017 Page 2
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1
22017 Schedule M1R Instructions
Am I eligible?
To qualify for this subtraction, you must meet the income requirements and you (or your spouse if filing a joint return) must:
• Have been born before January 2, 1953; or
• Meet the disability requirements.
If you are married and filing separate federal income tax returns, you are not eligible unless you and your spouse lived apart for all of 2017.
What are the income requirements?
What are the disability requirements?
If you (or your spouse if filing a joint return) meet the age or disabil-
To meet the disability requirements, you (or your spouse if filing a
ity requirements, use the table below to see if you are eligible for the
joint return) must:
subtraction.
• Have been permanently and totally disabled by the end of
You Qualify
And Your
And Your Railroad
2017; and
if You Are:
Adjusted Gross
Retirement Board
• Have received federally taxable disability income in 2017.
Income* Is
Benefits And Nontaxable
You may be eligible if at any time a physician signed the state-
Less Than:
Soc. Sec. Are Less Than:
ment in the instructions for Schedule R of Form 1040A or 1040
certifying that you are permanently and totally disabled.
Filing single, head of
household or qualifying
If you are a veteran, you may qualify if you received a signed
widow(er), and you are
certification from the Department of Veterans Affairs stating that
65 or older or disabled . . . . . $33,700 . . . . . . . . . . $ 9,600
you are permanently and totally disabled.
Married filing a joint return
If you have never filed federal Schedule R but believe you are
and both spouses are 65 or
permanently and totally disabled, ask your physician to determine
older or disabled . . . . . . . . . . $42,000 . . . . . . . . . . $12,000
whether you meet the disability requirements. If so, have your
physician sign the statement, and keep it with your tax records. It
Married filing a joint return
is not necessary for you to file federal Schedule R with the IRS to
and one spouse is 65 or
be eligible for the Minnesota subtraction.
older or disabled . . . . . . . . . . $38,500 . . . . . . . . . . $12,000
Married filing a separate
return, you are 65 or older
or disabled, and you lived
apart from your spouse
for all of 2017 . . . . . . . . . . . . $21,000 . . . . . . . . . . $ 6,000
* 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 Rail-
road Retirement Board benefits (see line 9 instructions).
Line Instructions
Line 9
Line 10
Adjusted Gross Income
Enter the dollar amount for your filing status from the following:
If you received a lump-sum distribution and used the ten-year aver-
Filing single, head of household or qualifying
aging and/or the capital gain election on federal Form 4972, follow
widow(er), and you are 65 or older or disabled . . $14,500
the steps below to determine line 9:
Married filing a joint return and both
1 From the front of this schedule,
spouses are either 65 or older or disabled . . . . . . . $18,000
subtract line 9b from line 9a . . . . . . . . . . . . . . . . . .
Married filing a joint return and one
2 From your federal Form 4972, add line 10
spouse is 65 or older or disabled . . . . . . . . . . . . . $14,500
and any capital gain reported on line 6.
(The line 6 amount must also be
Married filing a separate return and
reported on line 12 of Schedule M1M) . . . . . . . . . .
you are 65 or older or disabled . . . . . . . . . . . . . . . . $ 9,000
3 Add steps 1 and 2, and enter the result here
and on line 9 of Schedule M1R . . . . . . . . . . . . . . . .
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