Eligibility requirements:
To qualify for this subtraction, you (or your spouse if filing a joint return) must meet the age and disability requirements and the income requirements provided below. 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 2014.
If you meet all the eligibility requirements, complete Schedule M1R to determine how much, if any, you can subtract from your income. If you do not qualify for the subtraction, there is no need for you to complete the schedule.
Age and disability requirements: To qualify, you (or your spouse if filing a joint return) must be either:
• 65 years of age or older by the end of 2014, or
• Permanently and totally disabled and received federally taxable disability income in 2014. If you did not receive federally taxable disability income, you are not eligible for this subtraction.
You may be eligible if at any time a physician signed the statement in the instructions for Schedule R of Form 1040A or 1040 certifying that you are permanently and totally disabled. If you are a veteran, you may qualify if you received a signed certification from the Department of Veterans Affairs stating that you are permanently and totally disabled.
If you have never filed federal Schedule R but believe you are permanently and totally disabled, ask your physician to determine whether you meet the disability requirements. If so, have your physician sign the statement, and keep it with your tax records. It is not necessary for you to file federal Schedule R with the IRS to be eligible for the Minnesota subtraction.
If you (or your spouse if filing a joint return) meet the age or disability requirement, check the income requirements to see if you qualify for the subtraction.
Income Requirements
If you (or your spouse if filing a joint return) meet the age or disability requirement, use the table below to see if you are eligible for the subtraction.
| |
Adjusted Gross Income is less than:
|
and your Railroad Retirement Board benefits and
non taxable Soc. Sec. are less than:
|
Married filing a joint return
and both spouses are 65 or
older or disabled
|
$42,000
|
$12,000
|
Married filing a joint return
and one spouse is 65 or
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 2014
|
$21,000
|
$6,000
|
Filing single, head of
household or qualifying
widow(ere), and you are
65 or older or disabled |
$33,700
|
$9,600
|
* 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 Railroad Retirement Board benefits (see line 9 instructions).