M1M: Income Additions and Subtractions (2025)
Minnesota · Minnesota DOR · Used for tax years 2025
Minnesota Schedule M1M reports additions to and subtractions from income for 2025. It determines the amounts on lines 2 and 7 of Form M1 and must be included with that return.
Who files this form
Use 2025 Schedule M1M to figure the income additions on line 2 and income subtractions on line 7 of Minnesota Form M1. You must include Schedule M1M with your Form M1.
The schedule covers items such as:
- Interest from another state's municipal bonds and certain tax-exempt mutual fund dividends.
- Certain withdrawals from education savings or first-time homebuyer savings accounts.
- Eligible subtractions for Social Security benefits, charitable contributions, K–12 education expenses, U.S. bond interest, and certain retirement or military income.
- Other income adjustments listed on the schedule.
Each addition or subtraction has its own requirements. Use the instructions for the lines that apply to you.
What you'll need
The documents you need depend on the lines you complete.
Federal tax information
- Your federal Form 1040 or 1040-SR provides amounts used for several lines and worksheets.
- Include a copy of federal Form 4972 if reporting the capital gain portion of a qualifying lump-sum distribution on line 4.
- Use federal Form 1099-Q earnings information when figuring the addition for education savings distributions used for K–12 tuition.
Additional schedules to include, when applicable
- Schedule M1HOME for the first-time homebuyer savings account addition or subtraction.
- Schedule M1529 for the education savings plan contribution subtraction.
- Schedule M1R for the age 65 or older or disabled subtraction.
- Schedule M1QPEN for the qualified public pension subtraction.
Other information and records
- For the charitable contribution subtraction, use the Schedule M1SA instructions and the Worksheet for Line 11.
- For the K–12 education subtraction, enter each child's name and grade when the expenses were paid. Complete Schedule M1ED first if you qualify for the K–12 Education Credit.
- For a reciprocity refund on line 18, include Schedule M1W, Form MWR, and a copy of your home state tax return.
- For the coerced debt subtraction, keep documentation such as a court order. You may be asked for proof that the debt was incurred in your name and discharged.
How to file
Include the completed Schedule M1M with your 2025 Form M1, along with any required supporting forms or schedules.
- Add lines 1 through 9. Enter the total on Schedule M1M, line 10, and Form M1, line 2.
- Add lines 11 through 39. Enter the total on Schedule M1M, line 40, and Form M1, line 7.
The supplied text does not give a mailing address or e-file directions.
Common mistakes
- Putting a negative Schedule M1NC adjustment on line 9. If Schedule M1NC, line 41, is negative, skip line 9 and report it as a positive number on line 39.
- Using the same education expenses twice. You may not claim both the K–12 Education Credit and a subtraction for the same expenses.
- Subtracting income twice. Do not repeat Railroad Retirement Board benefits on line 17 if already subtracted on line 12. Do not repeat federal active-duty pay on line 21 if included on line 20.
- Including ineligible bond income on line 14. Do not include interest or dividends from Ginnie Mae, Fannie Mae, or Freddie Mac bonds.
- Claiming both military tax benefits. If you claim the military pension subtraction, you may not claim the nonrefundable credit for past military service on Schedule M1C, line 4.
- Using a PO Box for reservation residence. Line 19b requires the physical address where you live, not a PO Box.
Questions people ask
Can I subtract charitable contributions without itemizing?
Yes, if you did not file Schedule M1SA and your charitable contributions were more than $500. Use the Worksheet for Line 11. The subtraction is 50% of allowable contributions above the first $500.
How much can I subtract for qualifying K–12 education expenses?
The maximum is $1,625 for each child in kindergarten through grade 6 and $2,500 for each child in grades 7 through 12. The limit for qualifying personal computer hardware and educational software is $200 per family. You cannot use the same expenses for both the education credit and subtraction.
Can I subtract taxable Social Security benefits?
You may be eligible if you reported taxable Social Security benefits on federal Form 1040 or 1040-SR, line 6b. The instructions allow the full amount when adjusted gross income is below $84,490 for single or head of household, $108,320 for married filing jointly or qualifying surviving spouse, or $54,160 for married filing separately. If income is greater than the applicable amount, use the Worksheet for Line 12.
What if I used an education savings account to pay K–12 tuition?
For line 6, include the smaller of the total distributions used for K–12 tuition or the total earnings reported on federal Form 1099-Q for the year.