M1LTI: Long-Term Care Insurance Credit (2025)
Minnesota · Minnesota DOR · Used for tax years 2025
Schedule M1LTI calculates the Minnesota Long-Term Care Insurance Credit for qualified insurance premiums paid in 2025. It records policy information and premiums for you and, if applicable, your spouse, with a maximum credit of $100 per person. Include this schedule with your For
Who files this form
Complete 2025 Schedule M1LTI if you, or your spouse if filing jointly, paid premiums in 2025 for a qualified long-term care insurance policy and want to determine the credit you may claim with Form M1, Individual Income Tax.
To qualify, the policy must meet both requirements:
- It qualifies as an itemized deduction on Schedule M1SA, Minnesota Itemized Deductions, regardless of income limitations.
- It has a lifetime long-term care benefit limit of $100,000 or more.
Only one qualifying policy per person may be used.
What you'll need
Have the following information available to complete the schedule:
- Your name and Social Security number.
- Each insured person's name, insurance company, and policy number.
- The premiums paid in 2025 for each qualifying policy.
- If you filed Schedule M1SA, the premiums for the policy included on line 1 and the amount on line 4 of that schedule.
- If you are a part-year resident or nonresident, the amount on line 30 of Schedule M1NR.
You will also use Schedule M1C to report the credit and Form M1 to file it.
How to file
Include Schedule M1LTI with your Form M1.
- Full-year residents: Enter the credit from Schedule M1LTI, line 9, on Schedule M1C, line 2.
- Part-year residents and nonresidents: Multiply Schedule M1LTI, line 9, by Schedule M1NR, line 30. Enter the result on Schedule M1LTI, line 10, and Schedule M1C, line 2.
The form does not provide a mailing address or e-filing directions.
Common mistakes
- Do not use more than one qualifying policy per person.
- Put each insured person's information in the appropriate column: column A for you and column B for your spouse.
- If you file jointly and both spouses are covered by one policy, enter half the premiums in each column.
- If you did not file Schedule M1SA, skip lines 2 through 4 and copy the line 1 amounts to line 5.
- If both spouses are claiming premiums paid, enter half of the amount from Schedule M1SA, line 4, in each column on Schedule M1LTI, line 3.
- Round amounts to the nearest whole dollar.
- Remember to include Schedule M1LTI with Form M1.
Questions people ask
How much is the credit?
Multiply the amount on line 5 by 25%. The credit is limited to $100 per person. Line 9 adds the amounts for you and your spouse. Part-year residents and nonresidents then multiply that total by Schedule M1NR, line 30.
Can I claim the credit if I did not file Schedule M1SA?
The form provides a calculation for people who did not file Schedule M1SA: skip lines 2 through 4 and enter the line 1 amounts on line 5. Your policy must still meet both qualification requirements printed on the form.
What if my spouse and I share one policy?
If you file a joint return and both spouses are covered by one policy, use half the premiums in column A and half in column B.
How do premiums included on Schedule M1SA affect the calculation?
On line 2, enter the policy premiums included on Schedule M1SA, line 1. On line 3, enter the amount from Schedule M1SA, line 4, splitting it in half if both spouses are claiming premiums paid. Enter the smaller of lines 2 and 3 on line 4, then subtract line 4 from line 1.
Are there separate instructions for Schedule M1LTI?
No. The form states that there are no separate instructions for Schedule M1LTI.