M1SA: Minnesota Itemized Deductions (2024)
Minnesota · Minnesota DOR · Used for tax years 2024
Schedule M1SA calculates the itemized deductions you claim on your 2024 Minnesota income tax return. It covers medical and dental expenses, certain taxes and interest, charitable contributions, casualty and theft losses, unreimbursed employee business expenses, and other miscella
Who files this form
Complete and file 2024 Schedule M1SA to claim itemized deductions on your Minnesota income tax return. Generally, itemizing benefits you more if your itemized deductions exceed your standard deduction. Use the Standard Deduction Table in the schedule's instructions to compare.
- You may file Schedule M1SA even if you did not file federal Schedule A.
- If you are Married Filing Separately and your spouse itemizes on their Minnesota return, you must also itemize.
- If you filed federal Form 1040-NR, you are not eligible for the standard deduction unless a U.S. tax treaty allows it. You may still qualify for certain Minnesota itemized deductions.
What you'll need
Depending on the deductions you claim, have these forms and records available:
- Form M1 and federal Schedule A, if filed. Schedule M1SA uses income from Form M1 and many amounts from federal Schedule A.
- Mortgage documents. Federal Form 1098 reports mortgage interest and points. Your settlement statement may show points and real estate taxes paid at closing.
- Minnesota vehicle registration information. Find registration tax on your renewal form or through the registration tax search at drive.mn.gov.
- Charitable contribution records. Keep bank records or written records from the charity for cash contributions. A contribution of $250 or more requires a statement from the charity with the information described in the instructions. Keep receipts and valuation records for donated property.
- Noncash donation attachments. A deduction over $500 requires an attached statement identifying the contribution date, charity, property, and fair market value. Appraisals may also be required for deductions over $5,000, or $500 for certain clothing and household items.
- Schedules M1CAT and M1UE, when applicable. Enclose M1CAT for casualty or theft losses and M1UE for unreimbursed employee business expenses. Joint filers claiming employee expenses for both spouses must complete separate M1UE schedules.
- 2024 federal Form 4952, when required. Complete and attach it for Minnesota investment interest unless all three exceptions listed in the instructions apply.
How to file
File Schedule M1SA to claim itemized deductions on your Minnesota income tax return. Enter the result from line 27 on line 4 of Form M1, and enclose any required supporting schedules.
For a paper return, the text gives these attachment directions:
- If your deductible mortgage interest exceeds the amount on Form 1098, attach an explanation and print “See attached” to the right of line 11.
- If your mortgage interest was reported on another person's Form 1098, attach the required identifying statement and print “See attached” to the right of line 12.
- If your miscellaneous deductions do not fit next to line 24, attach a statement listing each type and amount.
- If you deduct more than $500 for a donated motor vehicle, boat, or airplane, attach the charity's statement. The charity may use Form 1098-C.
The supplied text does not give a mailing address or e-file directions.
Common mistakes
- Including reimbursed or pretax medical costs. Do not deduct expenses paid by insurance or other sources, or amounts already excluded from your income.
- Overstating real estate taxes. If taxes are included in your mortgage payments, deduct only what the mortgage company actually paid to the taxing authority in 2024. Reduce your deduction by real estate tax refunds or rebates received in 2024.
- Deducting the full vehicle license fee. For eligible Minnesota vehicles, subtract $35 from each vehicle's registration tax. Do not include plate or filing fees.
- Claiming prohibited interest deductions. Do not include home equity loan interest on line 11, even if it was included on federal Schedule A, line 8a. Personal interest is not deductible.
- Attaching cash donation records unnecessarily. Keep the records, but do not attach them to your return.
- Double-counting employee expenses. Do not include educator expenses already deducted on federal Schedule 1, line 11. You also cannot deduct expenses covered by employer reimbursement you were entitled to receive but did not claim.
Questions people ask
Can I itemize for Minnesota if I did not file federal Schedule A?
Yes. You may file Schedule M1SA even if you did not file federal Schedule A.
How much of my medical and dental expenses can I deduct?
For 2024, line 4 subtracts 10% of the adjusted gross income entered on line 2 from your eligible expenses on line 1. If the 10% amount exceeds your expenses, enter 0.
Is there a limit on real estate and personal property taxes?
Yes. Line 8 limits the combined amount from lines 5 and 6 to $10,000, or $5,000 if Married Filing Separately.
Can I use charitable contributions carried over from an earlier year?
Generally, you have five years to use contributions you could not deduct because they exceeded the deduction limits. The same limits that applied in the earlier year apply to those carryover amounts. Enter the allowable amount on line 17.
Can my income reduce my itemized deduction?
Yes. For 2024, complete Worksheet A for line 26 if your AGI is greater than $232,500, or $116,250 if Married Filing Separately, but no more than $1,053,750. Complete Worksheet B if your AGI is greater than $1,053,750.