M1SA: Minnesota Itemized Deductions (2025)
Minnesota · Minnesota DOR · Used for tax years 2025
Schedule M1SA is used to calculate and claim Minnesota itemized deductions for 2025. It reports deductible expenses such as medical and dental costs, certain taxes, mortgage and investment interest, charitable contributions, and casualty or theft losses, with the total carried to
Who files this form
Complete and file 2025 Schedule M1SA to claim itemized deductions on your Minnesota income tax return. Generally, itemizing benefits you more when 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 deductions on their Minnesota return, you must also itemize.
- If you filed federal Form 1040-NR, you cannot take 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, the schedule calls for these forms and records:
- Form M1 and federal Schedule A, if filed: You will use line 1 of Form M1 and many amounts from federal Schedule A.
- Mortgage documents: Federal Form 1098 reports mortgage interest and points. Your settlement statement shows points not reported on Form 1098 and real estate taxes paid at closing.
- Charitable contribution records: Keep bank records or written records from the charity for cash contributions. Do not attach these records to your return. A contribution of $250 or more requires a statement from the charity describing the contribution and any goods or services received in return.
- Noncash donation statements: If your noncash deduction exceeds $500, attach a statement showing the contribution date, charity's name, property description, and fair market value. Additional appraisal or statement requirements may apply.
- Schedule M1CAT: Enclose it when claiming a casualty or theft loss on line 19.
- Schedule M1UE: Complete and enclose it for unreimbursed employee expenses. Spouses filing jointly must complete separate schedules if both claim these expenses.
- 2025 federal Form 4952: Complete and attach it for Minnesota investment interest unless you meet all three exceptions listed in the instructions.
How to file
File Schedule M1SA to claim itemized deductions on your Minnesota income tax return.
- Enter your name and Social Security number, and complete the applicable deduction lines.
- Complete the line 26 worksheet if line 1 of Form M1 exceeds $238,950, or $119,475 if Married Filing Separately. Use Worksheet A for income up to $1,083,150 and Worksheet B for income above that amount.
- Subtract line 26 from line 25. Enter the result on line 27 of Schedule M1SA and line 4 of Form M1.
- Enclose any required schedules and statements.
For a paper return, attach a statement if you need to explain mortgage interest exceeding the amount on Form 1098, and print “See attached” to the right of line 11. The instructions also provide paper-return statement requirements for certain other deductions.
The supplied text does not give a mailing address or e-file directions.
Common mistakes
- Including reimbursed medical costs: Reduce medical expenses paid in 2025 by reimbursements received in 2025 for those expenses. Do not include expenses already excluded from your income through a cafeteria plan.
- Deducting all mortgage escrow payments as property taxes: Deduct only the amount the mortgage company actually paid to the taxing authority in 2025.
- Overlooking property tax refunds: Reduce your real estate tax deduction by refunds or rebates received in 2025, including a refund from a 2024 Form M1PR.
- Including vehicle plate or filing fees: These are not deductible as personal property taxes. Subtract $30 from each vehicle's Minnesota registration tax to calculate the allowed deduction.
- Deducting nondeductible donations: Political contributions, raffle tickets, and the value of your time or services are not charitable deductions.
- Claiming job expenses eligible for reimbursement: You cannot deduct expenses covered by reimbursement you were entitled to receive but did not claim. Also exclude educator expenses already deducted on federal Schedule 1, line 11.
Questions people ask
Can I itemize for Minnesota without filing 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?
The schedule subtracts 10% of line 1 of Form M1 from your eligible medical and dental expenses. If the result is zero or less, the deduction is zero.
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 deduct 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 allowed amount on line 17.