1                                                                                                                                                                                                                                                                                         1
  2 4  6              8         10      12  14                                16  18  20                 22  24  26 28  30  32  34  36             38  40      42  44  46        48  50       52  54  56           58  60  62          64  66          68  70 72  74  76               78  80 82  84  86
    3                                                                                                                                                                                                                                                                                         3
    4                                                                                                                              NEAR FINAL DRAFT 8/1/24                                                                                                                                    4
    5                                                                                                                                                                                                                                                                                         5
    6                                                                                                                                                                                                                                               *241551*6
    7                                                                                                                                                                                                                                                                                         7
       2024 Schedule M1M, Income Additions and Subtractions
    8                                                                                                                                                                                                                                                                                         8
    9  Complete this schedule to determine line 2 and line 7 of Form M1.                                                                                                                                                                                                                      9
    10                                                                                                                                                                                                                                                                                        10
    11                                                                                                                                                                                                                                                                                        11

    12 YOURYour First Name and InitialFIRST NAME,INITXX                                                               LASTYour Last Name NAMEXXXXXXXXXXXXXXXXXXXXXXX                                                                              999999999Your Social Security Number        12
    13                                                                                                                                                                                                                                                                                        13
    14            Additions to Income                                                                                                                                                                                                                                                         14
    15                 1  Interest from municipal bonds of another state or its governmental units                                                                                                                                                                                            15
    16                           included on line 2a of federal Form 1040  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  .                                                 1                                          16
                                                                                                                                                                                                                                                           12345678
    17                 2  Federally tax-exempt dividends from mutual funds investing in bonds of another state                                                                                                                                                                                17
    18                           or its governmental units included on line 2a of federal Form 1040   . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . .                                                                      2                                          18
                                                                                                                                                                                                                                                           12345678
    19                 3  Expenses deducted on your federal return attributable to income not taxed                                                                                                                                                                                           19
    20                           by Minnesota (other than interest or mutual fund dividends from U.S. bonds)   . .  . . . . .  . . . . . . .  . . . . .  . . . . .                                                                                 3                                          20
                                                                                                                                                                                                                                                           12345678
    21                                                                                                                                                                                                                                                                                        21
    22              4Capital                        gain portion aof          distributionlump-sum                                 (from line 6 of federal Form 4972; enclose Form 4972)   .  . .     4                                                                                       22
                                                                                                                                                                                                                                                           12345678
    23                                                                                                                                                                                                                                                                                        23
    24                 5  Addition from line 7 of Schedule M1HOME (enclose Schedule M1HOME)   . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . .                                                                                         5                                          24
                                                                                                                                                                                                                                                           12345678
    25                                                                                                                                                                                                                                                                                        25
    26                 6  Distributions higherfrom       education savings accounts for used tuitionK-12                                                                           (see instructions)    . .  . . . . . .  . . . 6.                                                           26
                                                                                                                                                                                                                                                           12345678
    27                                                                                                                                                                                                                                                                                        27
    28              7This        intentionallyline  left blank                                            . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .7.  . .  .                                           28
    29                                                                                                                                                                                                                                                                                        29
    30              8This        line intentionally left blank                                            . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .8.  . . .                                            30
    31                                                                                                                                                                                                                                                                                        31
    32               9This       line intentionally left blank                                               . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . 9.  . .  .                                         32
    33                                                                                                                                                                                                                                                                                        33
    34             10  Add lines 1 through 9 . Enter the total here and on line 2 of Form M1   . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . .  10                                                                                                                           34
                                                                                                                                                                                                                                                           12345678
    35                                                                                                                                                                                                                                                                                        35
    36            Subtractions from Income                                                                                                                                                                                                                                                    36
    37             11  If you are not filing Schedule M1SA, and your charitable contributions                                                                                                                                                                                                 37
    38                           were more than $500, see instructions                                                 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  .    11                                          38
                                                                                                                                                                                                                                                           12345678
    39                                                                                                                                                                                                                                                                                        39
    40             12  Social Security benefit subtraction (determine from worksheet in instructions)  . . .  . . . . . .  . . . . .  . . . . . . .  . .  12                                                                                                                                  40
                                                                                                                                                                                                                                                           12345678
    41             13  Education expenses you paid for your qualifying children in grades K–12 (see instructions)                                                                                                                                                                             41
    42                           Enter the name and grade of each child on the line below . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . .  13                                                                                                          42
                                                                                                                                                                                                                                                           12345678
    43                                                                                                                                                                                                                                                                                        43
    44                                Name and grade of child XXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                                                                                                    44
    45             14  Net interest or mutual fund dividends from U.S. bonds (see instructions)   . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . .  14                                                                                                                              45
                                                                                                                                                                                                                                                           12345678
    46                                                                                                                                                                                                                                                                                        46
    47             15  Subtraction for contributions to a qualified education savings plan (enclose Schedule M1529)  . . .  . . . . . .  .  15                                                                                                                                                47
                                                                                                                                                                                                                                                           12345678
    48                                                                                                                                                                                                                                                                                        48
    49             16  Subtraction for persons age 65 or older, or permanently and totally disabled (enclose Schedule M1R)   .  .  .  16                                                                                                                                                      49
                                                                                                                                                                                                                                                           12345678
    50                                                                                                                                                                                                                                                                                        50
    51             17  Railroad Retirement Board benefits (see instructions)   . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . .  .   17                                                                                                             51
                                                                                                                                                                                                                                                           12345678
    52             18  If you are a resident of Michigan or North Dakota filing Form M1 only to receive a refund of all Minnesota                                                                                                                                                             52
    53                           tax withheld, enter the amount from line 1 of Form M1. If the amount is zero or less, enter 0  . . .  . . . . .  .  .  18                                                                                                                                    53
                                                                                                                                                                                                                                                           12345678
    54                           •  Place an X in one box to indicate the reciprocity state                                                                                                                                                                                                   54
    55                             of which you were a resident during 2024  . . .  . . . . . .  . . . . .  . . . . . . .  . . .                                                   X       Michigan          X      North Dakota                                                              55
    56             19  Subtraction of reservation income for American Indians (see instructions)   . .  . . . . .  . . . . . .  . . . . .  . . . . . .  .  .   19                                                                                                                             56
                                                                                                                                                                                                                                                           12345678
    57             20  Federal active-duty military pay received for services performed while a Minnesota                                                                                                                                                                                     57
    58                           resident, to the extent the income is federally taxable. If you received a military pension, see line 25                                                                                      . . .  .  20                                                   58
                                                                                                                                                                                                                                                           12345678 
    59                                                                                                                                                                                                                                                                                        59
    60             Minnesota21 National Guard members and reservists:                                                                          instructionsSee              . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . 21.                                                  60
                                                                                                                                                                                                                                                           12345678
    61                                                                                                                                                                                                                                                                                        61
    62                                                                                                                                                                                                                                                                                        62
    63                                                                                                                                                         9995                                                                                                                           63
  2 4  6              8         10      12  14                                16  18  20                 22  24  26 28  30  32  34  36             38  40      42  44  46        48  50       52  54  56           58  60  62          64  66          68  70 72  74  76               78  80 82  84  86
    65                                                                                                                                                                                                                                                                                        65

    1                                                                                                                                                                                                                                                                                                    1
  2 4  6                                        8      10             12  14                             16  18  20        22  24  26                28  30                32  34  36            38  40 42  44  46 48  50      52  54  56            58  60  62        64  66   68  70 72  74  76 78  80 82  84  86
    3                                                                                                                                                                                                                                                                                                    3
    4                                                                 2024 M1M, page 2                                                                                                                                                                                                                   4
    5                                                                                                                                                                                                                                                                                                    5
    6                                                                                                                                                                                                                                                                     *241521*6
    7                                                                                                                                                                                                                                                                                                    7
    8                   22 Residents of another state:                                                                      Enter federalyour active duty military pay, to the extent the income                                                                                                         8
    9                                             is federally taxable. If you received a military pension, see line 25 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  .  .   22                                                                         12345678                 9
    10                                                                                                                                                                                                                                                                                                   10
    11                  23  Organ donor subtraction (see instructions)   . . . .  . . . . . .  . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . .  .   23                                                                                 12345678                 11
    12                                                                                                                                                                                                                                                                                                   12
    13                  24  Volunteer mileage reimbursement subtraction  . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . .  .   24                                                                                        12345678                 13
    14                                                                                                                                                                                                                                                                                                   14
    15                  25  Subtraction for military pensions or other military retirement pay (see instructions)   . . . . . .  . . . . . .  . . . . .  .  25                                                                                                                  12345678                 15
    16                                                                                                                                                                                                                                                                                                   16
    17                  26  Post-service education awards received for service in an AmeriCorps National Service program   . . . .  . . .  .  26                                                                                                                                12345678                 17
    18                  27  Subtraction for interest earned from a designated first-time homebuyer savings account                                                                                                                                                                                       18
    19                                                 (enclose Schedule M1HOME)  . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . .  .   27                                              12345678                 19
    20                                                                                                                                                                                                                                                                                                   20
    21                  28Subtraction                                 dischargefor    of indebtedness of educational loans                                                                              (see instructions)   . .  . . . . .  . . . . . .  . . . . . .  28.       12345678                21
    22                                                                                                                                                                                                                                                                                                   22
    23                  29Qualified                    public subtractionpension                                                                     (enclose Schedule M1QPEN) .  . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . 29.    .                    12345678                23
    24                                                                                                                                                                                                                                                                                                   24
    25                  30                             Subtraction for damages received under sexual harassment or abuse claims (see instructions)  . . .  . . . . . .    30                                                                                                    12345678                 25
    26                                                                                                                                                                                                                                                                                                   26
    27                  31  Subtraction for long-term service and support workforce incentive grants (see instructions)  . . .  . . . . . .  . . .  31                                                                                                                          12345678                 27
    28                                                                                                                                                                                                                                                                                                   28
    29                  32  Subtraction for Nursing Facility Workforce Incentive Grants (see instructions)  . . .  . . . . . .  . . . . .  . . . . . . .  . . .  32                                                                                                             12345678                 29
    30                                                                                                                                                                                                                                                                                                   30
    31                  33  Subtraction for one-time refund for tax year 2021 reported on 2024 Form 1099-MISC . . . .  . . . . . .  . . . . .  . .  33                                                                                                                          12345678                 31
    32                                                                                                                                                                                                                                                                                                   32
    33                  34  This line intentionally left blank  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . .  34                                                                                               33
    34                                                                                                                                                                                                                                                                                                   34
    35                  35  Add lines 11 through 34. Enter the total here and on line 7 of Form M1 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . .  .   35                                                                                                         12345678                 35
    36                                                                                                                                                                                                                                                                                                   36
    37                                                                                                                                                                                                                                                                                                   37
    38                                                                                                                                                                                                                                                                                                   38
    39                     You must include this schedule with your Form M1.                                                                                                                                                                                                                             39
    40                                                                                                                                                                                                                                                                                                   40
    41                                                                                                                                                                                                                                                                                                   41
    42                                                                                                                                                                                                                                                                                                   42
    43                                                                                                                                                                                                                                                                                                   43
    44                                                                                                                                                                                                                                                                                                   44
    45                                                                                                                                                                                                                                                                                                   45
    46                                                                                                                                                                                                                                                                                                   46
    47                                                                                                                                                                                                                                                                                                   47
    48                                                                                                                                                                                                                                                                                                   48
    49                                                                                                                                                                                                                                                                                                   49
    50                                                                                                                                                                                                                                                                                                   50
    51                                                                                                                                                                                                                                                                                                   51
    52                                                                                                                                                                                                                                                                                                   52
    53                                                                                                                                                                                                                                                                                                   53
    54                                                                                                                                                                                                                                                                                                   54
    55                                                                                                                                                                                                                                                                                                   55
    56                                                                                                                                                                                                                                                                                                   56
    57                                                                                                                                                                                                                                                                                                   57
    58                                                                                                                                                                                                                                                                                                   58
    59                                                                                                                                                                                                                                                                                                   59
    60                                                                                                                                                                                                                                                                                                   60
    61                                                                                                                                                                                                                                                                                                   61
    62                                                                                                                                                                                                                                                                                                   62
    63                                                                                                                                                                                                  9995                                                                                             63
  2 4  6                                        8      10             12  14                             16  18  20        22  24  26                28  30                32  34  36            38  40 42  44  46 48  50      52  54  56            58  60  62        64  66   68  70 72  74  76 78  80 82  84  86
    65                                                                                                                                                                                                                                                                                                   65