M1R: Age 65 or Older/Disabled Subtraction (2025)
Minnesota · Minnesota DOR · Used for tax years 2025
Minnesota Schedule M1R calculates the 2025 Age 65 or Older/Disabled Subtraction using your filing status, income, and benefits. The subtraction is reported on Schedule M1M, and Schedule M1R must be included with Form M1.
Who files this form
Use 2025 Schedule M1R to claim Minnesota’s Age 65 or Older/Disabled Subtraction. To qualify, you or your spouse if filing jointly must either:
- Be age 65 or older, meaning born before January 2, 1961; or
- Have a permanent and total disability by the end of 2025 and have received federally taxable disability income in 2025.
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, and 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 2025 | $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 are married and file separate federal returns, you are not eligible unless you and your spouse lived apart for all of 2025.
What you'll need
Have these forms and records available, as applicable:
- Minnesota Form M1 and Schedule M1M. Schedule M1R uses income from Form M1, and the subtraction goes on Schedule M1M.
- Federal Form 1040 or 1040-SR. You may need disability income, taxable Social Security, and Railroad Retirement Board benefit amounts.
- Forms SSA-1099 and RRB-1099 for Social Security and railroad retirement benefits.
- Federal Schedule R, if completed, for pension, annuity, or disability benefits on line 13b.
- Schedule M1NC, if required, for the income amount used on line 9a.
- Federal Form 4972, if applicable, to complete the line 9 worksheet for a lump-sum distribution.
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 requirements. If you do, have the physician sign the statement in the federal 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
- Enter the result from Schedule M1R, line 13, on Schedule M1M, line 16.
- Include Schedule M1R with your Minnesota Form M1.
The supplied text does not provide a mailing address or e-filing instructions.
Common mistakes
- Claiming the subtraction without checking eligibility. Read the age or disability requirements and review the income limits before completing the schedule.
- Claiming while married filing separately without meeting the living-apart rule. You and your spouse must have lived apart for all of 2025.
- Continuing after line 8 is zero or less. Stop there. You do not qualify for the subtraction.
- Claiming a subtraction when line 13 is zero or less. Enter 0; you do not qualify.
- Forgetting to round. Round amounts to the nearest whole dollar.
- Leaving out Schedule M1R. You must include it with Form M1.
- Missing the extra reporting for a lump-sum distribution. If you use the line 9 worksheet, the capital gain amount from federal Form 4972, line 6, must also be reported on Schedule M1M, line 4.
Questions people ask
Do I need to file federal Schedule R to qualify?
No. The instructions say 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.
Where do I find taxable Social Security benefits for line 5b?
Use line 6b of federal Form 1040 or 1040-SR.
When do I need the line 9 worksheet?
Complete it if you received a lump-sum distribution and used either the ten-year averaging or capital gain election on federal Form 4972.
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.