Expenses Relating to Income Not Taxed by Minnesota, Other Than From U.S. Bond Obligations
If you deducted expenses on your federal return connected with income not taxed by Minnesota (such as income reported on lines 24 through 29 of Schedule M1M), add those expenses to your taxable income.
Do not include expenses connected with interest or mutual fund dividends from U.S. bonds.
For information on how to report these expenses, see the instructions for line 18.