You may qualify for a subtraction if either of the following apply to you (or your spouse, if filing a joint return):
• You were born before January 2, 1955.
• You were permanently and totally disabled and received federally taxable disability income in 2019. If you did not receive federally taxable disability income, you do not qualify for this subtraction.
If you (or your spouse, if filing a joint return) meet the age or disability requirement, check the chart in the Form M1 instructions to determine if you meet the income requirements. https://www.revenue.state.mn.us/sites/default/files/2019-12/m1r_19.pdf