2019 Schedule M1R Instrucons
Am I eligible?
To qualify for this subtraction, you (or your spouse if ling a joint return) must either be aged 65 or older (born before January 2, 1955) or
meet the disability requirements below. Also, you must meet the income limitations below.
If you are married and ling separate federal income tax returns, you are not eligible unless you and your spouse lived apart for all of 2019.
What are the disability requirements?
To meet the disability requirements, both of the following must be true:
• You (or your spouse if ling a joint return) had a permanent and total disability by the end of 2019
• You (or your spouse if ling a joint return) received federally taxable disability income in 2019
You may be eligible if at any time a physician signed the statement in the instructions for federal Schedule R certifying that you have a
permanent and total disability.
If you are a veteran, you may qualify if you received a signed certication from the Department of V
eterans
Aairs stating you have a
permanent and total disability.
If you have never led Schedule R but believe you have a permanent and total disability, ask your physician to determine if you meet the
disability requirements. If you do, have your physician sign the statement in the Schedule R instructions and keep it with your tax records.
Note: You do not need to le Schedule R with your federal income tax return to be eligible for the Minnesota subtraction.
What are the income limitaons?
If you (or your spouse if ling a joint return) meet the age or disability requirements, use the table below to see if you are eligible for the
subtraction.
And your adjusted gross And your Railroad Rerement Board
You qualify if you are: income* is less than: benets and nontaxable Social Security are less than:
Filing single, head of household or qualifying
widow(er), and you are 65 or older or disabled $33,700 $ 9,600
Married ling a joint return and both spouses $42,000 $12,000
are 65 or older or disabled
Married ling a joint return and one spouse is 65 or $38,500 $12,000
older or disabled
Married ling a separate return, you are 65 or older $21,000 $ 6,000
or disabled, and you lived apart from your spouse
for all of 2018
* Adjusted gross income is the amount from line 1 of Form M1 plus any lump-sum distributions reported on federal Form 4972, less any
taxable Railroad Retirement Board benets (see line 9 instructions).
Line Instrucons
Line 9 — Adjusted Gross Income
If you received a lump-sum distribution and used the ten-year averaging or the capital gain election on federal Form 4972, follow the steps
below to determine line 9:
1 From the front of this schedule, subtract line 9b from line 9a ..............................................
2 From your federal Form 4972, add line 10 and any capital gain reported on line 6.
(The line 6 amount must also be reported on line 9 of Schedule M1M) ......................................
3 Add steps 1 and 2, and enter the result here and on line 9 of Schedule M1R ..................................
Line 10
Enter the dollar amount for your ling status and age:
Filing single, head of household or qualifying widow(er), and you are 65 or older or disabled
....................... $14,500
Married ling a joint return and both spouses are either 65 or older or disabled
................................... $18,000
Married ling a joint return and one spouse is 65 or older or disabled
.......................................... $14,500
Married ling a separate return and you are 65 or older or disabled
............................................ $ 9,000
