M1R: Age 65 or Older/Disabled Subtraction (2024)
Minnesota · Minnesota DOR · Used for tax years 2024
Minnesota Schedule M1R calculates the 2024 Age 65 or Older/Disabled Subtraction using your income and retirement or disability benefits. The subtraction is reported on Schedule M1M, and Schedule M1R must be included with Form M1.
Who files this form
Use 2024 Schedule M1R to claim Minnesota’s Age 65 or Older/Disabled Subtraction. You or, if filing jointly, your spouse must:
- Be age 65 or older, meaning born before January 2, 1960; or
- Have a permanent and total disability by the end of 2024 and have received federally taxable disability income in 2024.
You must also meet both income limits for your filing situation:
| Filing situation | Adjusted gross income must be less than | Railroad Retirement Board benefits plus nontaxable Social Security must be less than |
| --- | --- | --- |
| Single, head of household, or qualifying surviving spouse, age 65 or older or disabled | $33,700 | $9,600 |
| Married filing jointly, both spouses age 65 or older or disabled | $42,000 | $12,000 |
| Married filing jointly, one spouse age 65 or older or disabled | $38,500 | $12,000 |
| Married filing separately, age 65 or older or disabled, and lived apart from your spouse for all of 2024 | $21,000 | $6,000 |
For these limits, adjusted gross income is Form M1, line 1, plus lump-sum distributions reported on federal Form 4972, minus taxable Railroad Retirement Board benefits.
If you file separate federal returns, you are not eligible unless you and your spouse lived apart for all of 2024. The schedule’s calculation determines whether you qualify for a subtraction.
What you'll need
Have the following available, as applicable:
- Your name and Social Security number.
- Federal Form 1040 or 1040-SR, including disability income, taxable Social Security, and Railroad Retirement Board benefit amounts.
- Forms SSA-1099 for Social Security benefits.
- Forms RRB-1099 for Railroad Retirement Board benefits.
- Federal Schedule R, if completed, for pension, annuity, or disability benefits on line 13b.
- Federal Form 4972 if you received a lump-sum distribution and used the ten-year averaging or capital gain election.
- Minnesota Form M1 and Schedule M1M.
If you have never filed Schedule R but believe you have a permanent and total disability, ask your physician to determine whether you meet the disability requirements. If you do, have the physician sign the statement in the Schedule R instructions and keep it with your tax records. Veterans may qualify with a signed Department of Veterans Affairs certification of permanent and total disability.
How to file
Complete Schedule M1R and include it with your Minnesota Form M1. Enter the result from Schedule M1R, line 13, on Schedule M1M, line 16.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Skipping the eligibility check. Read the eligibility instructions before completing the schedule.
- Claiming the subtraction while filing separately without living apart all year. You and your spouse must have lived apart for all of 2024.
- Not rounding amounts. Round to the nearest whole dollar.
- Continuing after a zero or negative line 8 result. Stop there. You do not qualify for the subtraction.
- Claiming a zero or negative line 13 result. Enter 0. You do not qualify for the subtraction.
- Missing the lump-sum distribution worksheet. Complete the line 9 worksheet if you used the ten-year averaging or capital gain election on federal Form 4972. The worksheet also reminds you to report Form 4972, line 6, on Schedule M1M, line 4.
- Leaving out Schedule M1R. You must include it with Form M1.
Questions people ask
Do I have to file federal Schedule R to qualify?
No. You do not need to file Schedule R with your federal return to be eligible for the Minnesota subtraction. If you did not complete Schedule R, enter 0 on Schedule M1R, line 4.
What amount goes on line 10?
Enter $14,500 if you are single, head of household, or a qualifying surviving spouse and are age 65 or older or disabled. For a joint return, enter $18,000 if both spouses are age 65 or older or disabled, or $14,500 if only one spouse is. For a separate return, enter $9,000 if you are age 65 or older or disabled.
Where do I find taxable Social Security benefits for line 5b?
Use the amount from line 6b of federal Form 1040 or 1040-SR.
Where can I get help or forms?
Visit www.revenue.state.mn.us, email individual.incometax@state.mn.us, or call 651-296-3781 or 1-800-652-9094.