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Minnesota Free Printable 2020 M1R, Age 65 or Older/Disabled Subtraction for 2021 Minnesota Age 65 or Older/Disabled Subtraction

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Age 65 or Older/Disabled Subtraction
2020 M1R, Age 65 or Older/Disabled Subtraction

2020 Schedule M1R, Age 65 or Older/Disabled Subtraction *201361* Before you complete this schedule, read the instructions on the back to see if you are eligible for this subtraction. If you are married and filing separate federal income tax returns, you are not eligible for this subtraction unless you and your spouse lived apart for all of 2020. Your First Name and Initial Last Name Social Security Number Round amounts to the nearest whole dollar. 1 If you are married and filing a joint federal income tax return, enter $12,000. If you are single, enter $9,600. If you are married and filing separate, enter $6,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 If you (or your spouse if filing a joint return) are 65 or older, enter 0. If you (and your spouse if filing a joint return) are under age 65, enter your disability pensions and insurance payments included on line 1 of federal Form 1040 or 1040-SR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 If you (or your spouse if filing a joint return) are 65 or older, enter the amount from line 1 above. If you (and your spouse if filing a joint return) are younger than 65, enter the amount from line 1 or line 2, whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Any pension, annuity, or disability benefit included on line 13b of federal Schedule R. If you did not complete Schedule R, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 1 2 3 4 a Social Security benefits (from your Forms SSA-1099) . . . . . . . . . . . . . . . . . . . . . . . . 5 a b Taxable Social Security benefits (from line 6b of federal Form 1040 or 1040-SR) . 5 b Nontaxable Social Security benefits (subtract line 5b from line 5a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 a Social Security equivalent benefit portion of Tier 1 paid by the Railroad Retirement Board (from your forms RRB-1099) . . . . . . . . . . . . . . . . . . . . . 6 a b Railroad Retirement Board benefits (included on line 4b and 5b of federal Form 1040 or 1040-SR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 b Total Railroad Retirement Board benefits received (add lines 6a and 6b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Add lines 4, 5, and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Subtract line 7 from line 3. If zero or less, STOP HERE. You do not qualify for this subtraction. . . . . . . . . . . . . . . . . . . 8 9 a Federal adjusted gross income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 a b Railroad Retirement Board benefits (incl. on line 6b of fed. Form 1040 or 1040-SR)9 b Subtract line 9b from line 9a. If you received a lump-sum distribution, see instructions . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Amount from the instructions for line 10 (on the back of this schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0 11 Subtract line 10 from line 9 (if zero or less, enter 0 on lines 11 and 12 and go on to line 13) . . . . . . . . . . . . . . . . . . . 1 1 12 Multiply line 11 by 50% (.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 13 Subtract line 12 from line 8 and enter the result here and on line 23 of Schedule M1M. (if zero or less, enter 0. You do not qualify for this subtraction) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 3 You must include this schedule with your Form M1. 9995 2020 Schedule M1R Instructions Am I eligible? To qualify for this subtraction, you (or your spouse if filing a joint return) must either be aged 65 or older (born before January 2, 1956) or meet the disability requirements below. Also, you must meet the income limitations below. If you are married and filing separate federal income tax returns, you are not eligible unless you and your spouse lived apart for all of 2020. What are the disability requirements? To meet the disability requirements, both of the following must be true: • You (or your spouse if filing a joint return) had a permanent and total disability by the end of 2020 • You (or your spouse if filing a joint return) received federally taxable disability income in 2020 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 certification from the Department of Veterans Affairs stating you have a permanent and total disability. If you have never filed 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 file Schedule R with your federal income tax return to be eligible for the Minnesota subtraction. What are the income limitations? If you (or your spouse if filing 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 income* is less than: And your Railroad Retirement Board benefits and nontaxable Social Security are less than: $33,700 $ 9,600 Married filing a joint return and both spouses are 65 or older or disabled $42,000 $12,000 Married filing a joint return and one spouse is 65 or older or disabled $38,500 $12,000 Married filing a separate return, you are 65 or older or disabled, and you lived apart from your spouse for all of 2018 $21,000 $ 6,000 You qualify if you are: Filing single, head of household or qualifying widow(er), and you are 65 or older or disabled * Adjusted gross income is the amount from line 1 of Form M1 or line 34 of Schedule M1NC plus any lump-sum distributions reported on federal Form 4972, less any taxable Railroad Retirement Board benefits (see line 9 instructions). Line Instructions 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . On line 9a, your federal adjusted gross income is line 1 of Form M1 or line 34 of Schedule M1NC. Line 10 Enter the dollar amount for your filing status and age: Filing single, head of household or qualifying widow(er), and you are 65 or older or disabled . . . . . . . . . . . . . . . . . . . . . . . $14,500 Married filing a joint return and both spouses are either 65 or older or disabled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $18,000 Married filing a joint return and one spouse is 65 or older or disabled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $14,500 Married filing a separate return and you are 65 or older or disabled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 9,000
Extracted from PDF file 2020-minnesota-form-m1r.pdf, last modified October 2020

More about the Minnesota Form M1R Individual Income Tax TY 2020

We last updated the Age 65 or Older/Disabled Subtraction in February 2021, so this is the latest version of Form M1R, fully updated for tax year 2020. You can download or print current or past-year PDFs of Form M1R directly from TaxFormFinder. You can print other Minnesota tax forms here.

Related Minnesota Individual Income Tax Forms:

TaxFormFinder has an additional 95 Minnesota income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Minnesota Form M1R.

Form Code Form Name
Form M1READ Reading Credit (OBSOLETE)

Download all MN tax forms View all 96 Minnesota Income Tax Forms


Form Sources:

Minnesota usually releases forms for the current tax year between January and April. We last updated Minnesota Form M1R from the Department of Revenue in February 2021.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Minnesota Form M1R

We have a total of ten past-year versions of Form M1R in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2020 Form M1R

2020 M1R, Age 65 or Older/Disabled Subtraction

2019 Form M1R

2019 M1R, Age 65 or Older/Disabled Subtraction

2017 Form M1R

2017 M1R, Age 65 or Older/Disabled Subtraction

2016 Form M1R

2013 M1R, Age 65 or Older/Disabled Subtraction

2015 Form M1R

2013 M1R, Age 65 or Older/Disabled Subtraction

Age 65 or Older/Disabled Subtraction 2014 Form M1R

2013 M1R, Age 65 or Older/Disabled Subtraction

2013 Age 65 or Older/Disabled Subtraction 2013 Form M1R

2008 M1R, Age 65 or Older/Disabled Subtraction

2012 Form M1R

2008 M1R, Age 65 or Older/Disabled Subtraction

2011 Form M1R

2008 M1R, Age 65 or Older/Disabled Subtraction


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