NEAR FINAL DRAFT 8/30/24

                                                                                                                                                                                                                                *241551*
2024 Schedule M1M, Income Additions and Subtractions

Complete this schedule to determine line 2 and line 7 of Form M1.

Your First Name and Initial                                                                       Your Last Name                                                                                                              Your Social Security Number
    Additions to Income
        1  Interest from municipal bonds of another state or its governmental units  
           included on line 2a of federal Form 1040  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  .                                                   1                          
        2  Federally tax-exempt dividends from mutual funds investing in bonds of another state  
           or its governmental units included on line 2a of federal Form 1040   . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . .                                                                        2                           
        3  Expenses deducted on your federal return attributable to income not taxed  
           by Minnesota (other than interest or mutual fund dividends from U.S. bonds)   . .  . . . . .  . . . . . . .  . . . . .  . . . . .                                                                                   3                          
     
      4Capital                   gain portion aof          distributionlump-sum                                (from line 6 of federal Form 4972; enclose Form 4972)   .  . .     4                                                                       

        5  Addition from line 7 of Schedule M1HOME (enclose Schedule M1HOME)   . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . .                                                                                    5                          

        6  Distributions from higher education savings accounts K-12 for tuitionused                                                                           (see instructions)    . .  . . . . . .  . . . 6.    

      7  This intentionallyline  left blank                                           . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .7.  . .  .       

      8  This intentionallyline  left blank                                           . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .8.  . . .                            

       9  This intentionallyline left blank                                              . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . 9.  . .  .      
     
     10  Add lines 1 through 9 . Enter the total here and on line 2 of Form M1   . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . .  10                                                                                                     

    Subtractions from Income
     11  If you are not filing Schedule M1SA, and your charitable contributions  
           were more than $500, see instructions                                                   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  .    11   

     12  Social Security benefit subtraction (determine from worksheet in instructions)  . . .  . . . . . .  . . . . .  . . . . . . .  . .  12   
     13  Education expenses you paid for your qualifying children in grades K–12 (see instructions) 
           Enter the name and grade of each child on the line below . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . .  13   

     14  Net interest or mutual fund dividends from U.S. bonds (see instructions)   . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . .  14                                                                                                        

     15  Subtraction for contributions to a qualified education savings plan (enclose Schedule M1529)  . . .  . . . . . .  .  15                                                                                                                          

     16  Subtraction for persons age 65 or older, or permanently and totally disabled (enclose Schedule M1R)   .  .  .  16                                                                                                                                

     17  Railroad Retirement Board benefits (see instructions)   . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . .  .   17                                                                                       
     18  If you are a resident of Michigan or North Dakota filing Form M1 only to receive a refund of all Minnesota 
           tax withheld, enter the amount from line 1 of Form M1. If the amount is zero or less, enter 0  . . .  . . . . .  .  .  18   
           •  Place an X in one box to indicate the reciprocity state 
             of which you were a resident during 2024  . . .  . . . . . .  . . . . .  . . . . . . .  . . .                                                            Michigan                  North Dakota    
     19  Subtraction of reservation income for American Indians (see instructions)   . .  . . . . .  . . . . . .  . . . . .  . . . . . .  .  .   19   
     20  Federal active-duty military pay received for services performed while a Minnesota  
           resident, to the extent the income is federally taxable. If you received a military pension, see line 25                                                                                        . . .  .  20   

    21 Minnesota  National Guard members and reservists:                                                                   See instructions             . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . 21.     

                                                                                                                                            9995

                                     2024 M1M, page 2
                                                                                                                                                                                                   *241521*

    Residents 22    of another state:  Enter federalyour active duty military pay, to the extent the income          
                         is federally taxable. If you received a military pension, see line 25 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  .  .   22   

     23  Organ donor subtraction (see instructions)   . . . .  . . . . . .  . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . .  .   23   

     24  Volunteer mileage reimbursement subtraction  . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . .  .   24   

     25  Subtraction for military pensions or other military retirement pay (see instructions)   . . . . . .  . . . . . .  . . . . .  .  25   

     26  Post-service education awards received for service in an AmeriCorps National Service program   . . . .  . . .  .  26   
     27  Subtraction for interest earned from a designated first-time homebuyer savings account  
                        (enclose Schedule M1HOME)  . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . .  .   27   

     28  Subtraction for discharge of indebtedness of educational loans (see instructions)   . .  . . . . .  . . . . . .  . . . . . .  .  28   

     29  Qualified public pension subtraction (enclose Schedule M1QPEN) .  . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  .   29   

     30                 Subtraction for damages received under sexual harassment or abuse claims (see instructions)  . . .  . . . . . .    30   

     31  Subtraction for long-term service and support workforce incentive grants (see instructions)  . . .  . . . . . .  . . .  31   

     32  Subtraction for Nursing Facility Workforce Incentive Grants (see instructions)  . . .  . . . . . .  . . . . .  . . . . . . .  . . .  32   

     33  Subtraction for one-time refund for tax year 2021 reported on 2024 Form 1099-MISC . . . .  . . . . . .  . . . . .  . .  33   

     34  This line intentionally left blank  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . .  34   

     35  Add lines 11 through 34. Enter the total here and on line 7 of Form M1 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . .  .   35  

        You must include this schedule with your Form M1.

                                                                                                            9995

                                                                        DRAFT — 8/30/24
2024 Schedule M1M Instructions 

Additions
Line 1 — Interest From Municipal Bonds of Another State or its Governmental Units
Of the amount you included (or should have included) on line 2a of federal Form 1040, add the interest you received from municipal bonds 
issued by:
•  A state other than Minnesota
•  A local government (such as a county or city) in a state other than Minnesota
Line 2 — Federally Tax-Exempt Dividends from Mutual Funds Investing in Bonds of Another State
If you received federally tax-exempt interest dividends from a mutual fund, you may have to enter an amount on line 2. To determine the 
amount, if any, use these instructions:
•  If 95% or more of the federally tax-exempt dividends from a mutual fund came from bonds issued by Minnesota, include only the portion 
  of the federally tax-exempt dividend generated by non-Minnesota bonds 
•  If less than 95% of the federally tax-exempt interest dividends from a mutual fund came from bonds issued by Minnesota, include all of 
  the federally tax-exempt interest dividend from that fund
Line 3 — Expenses Relating to Income Not Taxed by Minnesota, Other Than From U.S. Bond Obligations
If you deducted expenses on your federal return connected with income not taxed by Minnesota (such as income reported on lines 17 through 
22 of Schedule M1M), add those expenses to your taxable income.  
Do not include expenses connected with interest or mutual fund dividends from U.S. bonds. For information on how to report these expenses, 
see the instructions for line 14.
Line 4 — Capital Gain Portion of a Lump-Sum Distribution From a Qualified Retirement Plan
If you received a qualifying lump-sum distribution in 2024 and you chose the capital gain election on federal Form 4972, enter the capital 
gain from line 6 of federal Form 4972. Include a copy of federal Form 4972 when you file your return. 
Line 5 — First-Time Homebuyer Savings Account Addition
If you made a nonqualified withdrawal from a first-time homebuyer savings account, you may be required to include those amounts in your 
taxable income. Complete and include Schedule M1HOME, First-Time Homebuyer Savings Account, to determine your addition.
Line 6 — Higher Education Savings Accounts Used for K-12 Tuition
If you paid K-12 tuition with a distribution from a higher education savings account, include one of these amounts, whichever is less:
•  The total distributions from the account used to pay K-12 tuition
•  The total earnings reported on federal Form 1099-Q for the year
Subtractions
Line 11 — Charitable Contributions over $500
You may subtract some of your contributions made during the year if both of these are true:
• You did not file Schedule M1SA, Minnesota Itemized Deductions
•  You made charitable contributions of more than $500
To determine your allowable contributions, see the instructions for Schedule M1SA, and use the Worksheet for Line 11.

Worksheet for Line 11
To determine your allowable contributions, you will need the instructions for Schedule M1SA.
1  Determine total allowable charitable contributions you would have been able to enter on lines 15 and 16 of Schedule M1SA ...
2  The first $500 of contributions do not qualify  .................................................................                  $500  
3  Subtract step 2 from step 1  ................................................................................
4  Multiply step 3 by 50% (.50). Enter here and on line 11 of Schedule M1M .............................................

Line 12 — Social Security Subtraction
If you had taxable Social Security benefits on line 6b of Form 1040 or 1040-SR, you may be eligible to subtract those benefits from your 
Minnesota taxable income. Enter the full amount from line 6b of Form 1040 or 1040-SR on line 12 of Schedule M1M, if your adjusted gross 
income was below these amounts based on your filing status: 
•  Single or Head of Household: $82,190
•  Married Filing Jointly or Qualifying Surviving Spouse: $105,380 
•  Married Filing Separately: $52,690
If your adjusted gross income is greater than these amounts, you must determine your subtraction using the Worksheet for Line 12. Your 
subtraction equals the greater of step 28 (Alternative Method) or step 29 (Simplified Method).

                                                                  M1M-1                                                        Continued

Worksheet for line 12
  1  Adjusted gross income from line 1 of Form M1   ...........................................................                                
  2   Enter the amount based on your filing status  .............................................................                              
Married Filing Jointly or Qualifying Surviving Spouse           $105,380
Single or Head of Household                                     $82,190  
Married Filing Separate                                         $52,690  
  3   Subtract step 2 from step 1............................................................................                                  
  4   Divide step 3 by $4,000 ($2,000 if married and filing a separate return). Round up to nearest whole number.  
    If greater than ten, enter 10 ...........................................................................
  5   Multiply step 4 by 10% (.1). Enter the result as a decimal ...................................................                           
  6   Taxable Social Security benefits from line 6b of Form 1040 or 1040-SR   .......................................
  7   Multiply step 5 by step 6 .............................................................................                                  
  8   Subtract step 7 from step 6. If less than zero, enter 0........................................................
  9   Enter the amount from line 9 of Form 1040 or 1040-SR .....................................................                               
10   Taxable Social Security benefits from line 6b of Form 1040 or 1040-SR ........................................                            
 11   Subtract step 10 from step 9...........................................................................                                  
 12   Enter the amount from line 6a of federal Form 1040 or 1040-SR ..............................................                             
13    Multiply step 12 by 50% (0.50) ........................................................................                                   
14    Enter the amount you included or should have included on line 2a of Form 1040 or 1040-SR .......................                         
15    Add steps 11, 13, and 14 .............................................................................                                   
16    Enter the amount from line 26 of federal Schedule 1........................................................                              
17    Enter the amount from line 21 of federal Schedule 1........................................................                              
18    Subtract step 17 from step 16. If zero or less, enter 0 .......................................................                          
19    Subtract step 18 from step 15. If zero or less, enter 0 .......................................................                          
20    Enter the amount based your filing status ................................................................
Married Filing Jointly or Qualifying Surviving Spouse           $88,630  
Single or Head of Household                                     $69,250  
Married Filing Separate                                         $44,315 
21    Subtract step 20 from step 19. If zero or less, enter 0 .......................................................
22    Multiply step 21 by 20%  .............................................................................
23    Enter the amount based on your filing status  .............................................................
Married Filing Jointly or Qualifying Surviving Spouse           $5,840  
Single or Head of Household                                     $4,560  
Married Filing Separate                                         $2,920  
24    Subtract step 22 from 23. If zero or less, enter 0 ...........................................................
25    Enter the amount from step 10  ........................................................................
26    Enter the amount of Tier 1 railroad retirement benefits included on line 17 of Schedule M1M  ......................
27    Subtract step 26 from step 25. If zero or less, enter 0 .......................................................                          
28    Enter step 24 or step 27, whichever is less................................................................
29    Subtract step 26 from step 8. If zero or less, enter 0.  .......................................................
30    Enter step 28 or 29, whichever is greater. Also, enter this amount on line 12 of Schedule M1M  .....................
Line 13 — K-12 Education Expense Subtraction
If you purchased qualifying educational materials or services in 2024 for your qualifying child’s K–12 education, you may be able to reduce 
your taxable income.
If you qualify for the K-12 Education Credit, complete Schedule M1ED, K-12 Education Credit, before entering an amount on this line (see 
instructions for line 3 of Schedule M1REF, Refundable Credits). For this subtraction, you may use qualifying expenses you did not use for 
the credit and tuition expenses which do not qualify for the credit. You may not claim both the credit and a subtraction for the same expenses. 
Complete the Worksheet for Line 13 if you entered an amount on line 13 of Schedule M1ED.    
To subtract your education expenses, the child must:
•  Be your child, adopted child, stepchild, grandchild, or foster child who lived with you in the United States for more than half of the year
•  Have been in grades K–12 during 2024 
•  Have attended a public, private, or home school in Minnesota, Iowa, North Dakota, South Dakota, or Wisconsin
•  Not be claimed as a qualifying child on another individual’s return
Additionally, you must have purchased educational services or required materials during the year to help your child’s K–12 education. Educa-
tion expenses that qualify for the credit also qualify for the subtraction, but certain expenses qualify only for the subtraction. For examples of 
qualifying education expenses, see the instructions for Form M1, Individual Income Tax.
                                                                M1M-2                                                     Continued

Subtraction Limits
The maximum subtraction allowed for purchases of personal computer hardware and educational software is $200 per family.  You may split 
qualifying computer expenses, up to $200, among your children any way you choose. The maximum amount of education expenses you can 
subtract is $1,625 for each child in grades Kindergarten through 6, and $2,500 for each child in grades 7 through 12.
If you qualify for the K–12 Education Credit (Schedule M1REF, line 3) and you cannot use all your education expenses on Schedule M1ED, 
complete the Worksheet for Line 13. For more information, see Income Tax Fact Sheet 8, K–12 Education Subtraction and Credit, for more 
information.
Enter your qualifying education expenses on line 13. Also, enter each child’s name and grade at the time the expenses were paid.
Worksheet for Line 13
If you qualify for the K–12 Education Credit and you cannot use all of your education expenses on Schedule M1ED,  
determine line 13 of Schedule M1M by completing these steps:
1  Qualifying tuition expenses............................................................................
2  Qualifying computer expenses, up to a maximum of $200....................................................
Complete steps 3–6 if on Schedule M1ED line 12 is less than line 11.
3  Line 10 of Schedule M1ED  ...........................................................................
4  Line 13 of Schedule M1ED  ...........................................................................
5  Multiply step 4 by 1.333 ..............................................................................
6  Subtract step 5 from step 3  ............................................................................
7  Add steps 1, 2, and 6 .................................................................................
Enter the result from step 7—up to the maximum subtraction amount per child—on line 13 of Schedule M1M.
Line 14 — Net Interest From U.S. Bonds
Include federally taxable interest you received from:
• U.S. bonds, bills, notes, savings bonds, and certificates of indebtedness  
•  Sallie Mae bonds 
•  Dividends paid to you by mutual funds that are attributable to these bonds 
• U.S. Government interest and dividends you received as partner of a partnership, shareholder of an S corporation, or beneficiary of a trust
Reduce these amounts by any related investment interest and other expenses deducted on your federal return relating to this income. Do not 
include interest or dividends attributable to Ginnie Mae, Fannie Mae, or Freddie Mac bonds. If you received interest from a government source 
not listed, see Income Tax Fact Sheet 13, U.S. Government Interest.
Line 15 — Contributions to a 529 plan
You may be able to deduct certain contributions made to a 529 plan. To determine the amount of your subtraction, complete and include Sched-
ule M1529, Education Savings Account Contribution Credit or Subtraction, and enter the amount from line 4 of Schedule M1529 on line 15.
Line 16 — Subtraction for Persons 65 or Older or Permanently and Totally Disabled (Schedule M1R)
You may qualify for a subtraction if either of these apply to you (or your spouse, if filing a joint return):
•  You were born before January 2, 1960. 
•  You were permanently and totally disabled and received federally taxable disability income in 2024. If you did not receive federally taxable 
  disability income, you do not qualify for this subtraction.
If you (or your spouse, if filing jointly) meet the age or disability requirement, see the instructions for Form M1 to determine if you meet the 
income requirements.If you meet all eligibility requirements, complete and includeSchedule M1R, Age 65 or Older/Disabled Subtraction.
Line 17 — Railroad Retirement Board Benefits
If you included unemployment, sick pay, or retirement benefits from the Railroad Retirement Board in your 2024 federal adjusted gross in-
come, you can subtract these amounts. If line 6b of Form 1040 or 1040-SR included Railroad Retirement Board Benefits and you subtracted this 
amount on line 12 of Schedule M1M, do not include these benefits here.
Line 18 — Reciprocity Income
Minnesota has income tax reciprocity agreements with Michigan and North Dakota. Reciprocity applies only to personal service income, such 
as wages, salaries, tips, commissions, fees, and bonuses. Complete line 18 if all of these apply:
•  You are a resident of a reciprocity state.
•  Your only Minnesota source income was wages covered under reciprocity.
•  You had Minnesota income tax withheld from these wages, and want a refund of the amount withheld. Place an X in the box for the state of 
  which you were a permanent resident during the year, and enter the amount from line 1 of Form M1 on line 18 of Schedule M1M. 
When you file Form M1, follow the steps in the Form M1 instructions. Also complete and include these forms:
•  Schedule M1W, Minnesota Income Tax Withheld
• Form MWR, Reciprocity Exemption/Affidavit of Residency
•  A copy of your home state tax return
To avoid having Minnesota tax withheld in the future on wages covered by reciprocity, file Form MWR each year with your employer. 
When to complete Schedule M1NR: If your gross income assignable to Minnesota (other than from performing personal services covered 
under reciprocity) is $14,575 or more, you are not eligible to take the reciprocity subtraction on line 18. Instead, file Form M1 and Schedule 
M1NR. Do not include your personal service income on column B of Schedule M1NR.                                                 Continued
                                                                  M1M-3

Line 19 — American Indians Living on an Indian Reservation
If you are a member of an American Indian tribe living and working on the reservation of which you are an enrolled member, enter your 
reservation source income to the extent it is federally taxable.
If you are eligible to subtract reservation source income, you must apportion any Child and Dependent Care Credit you claim based on your 
income taxable to Minnesota.
Line 20 — Federal Active-Duty Military Pay Received by Residents
If you are a Minnesota resident and a member of the United States armed forces or United Nations armed forces, enter the federal active-duty 
military pay you received and included in your federal adjusted gross income. 
Line 21 — National Guard Members and Reservists
Members of the Minnesota National Guard and Reserves are allowed a subtraction of federally taxable pay received for training and certain 
types of qualifying service. This includes:
•  Training, including annual training and drill weekends 
•  State active service, including natural disaster emergency response and missing person searches
•  Federally funded state active service such as airport security duty, Active Duty Operational Support (ADOS), and service under Title 10 
 and Title 32 Active Guard Reserve (AGR)
If you included income on line 20 for federal active-duty pay, do not include that income on line 21.
Line 23 — Organ Donor Subtraction
If, while living, you, your spouse (if filing jointly), or a dependent donated all or part of a liver, pancreas, kidney, intestine, lung, or bone mar-
row to another person, you may subtract your actual qualified expenses up to $10,000.
Qualified expenses are your unreimbursed expenses for travel and lodging and for any lost wages net of sick pay due to the transplantation. 
Line 24 – Volunteer Mileage Reimbursement Subtraction
If you received mileage reimbursement in volunteer service for an organization eligible for a charitable contribution under Internal Revenue 
Code, section 170(c), you may subtract the amount you received which exceeded the volunteer mileage rate of 14 cents per mile. You may 
only subtract amounts included in federal adjusted gross income. There is a cap of 67 cents per mile for 2024. Complete the Worksheet for 
Line 24 for each organization which reimbursed you for mileage greater than the volunteer mileage rate. Combine the result of step 6 for all 
worksheets completed and enter the total on line 24. If each organization reimbursed you at the same rate, you may use one worksheet and 
combine all reimbursements received on step 1 for miles driven in 2024.
Worksheet for Line 24
1 Reimbursements for miles driven in volunteer service that you received in 2024..........................................
2 Number of volunteer miles related to reimbursements on step 1  ......................................................
3 Multiply step 2 by 14 cents  ...................................................................................
4 Multiply step 2 by 67 cents  ...................................................................................
5 Enter the lesser of step 1 or step 4  ..............................................................................
6 Subtract step 3 from step 5. Include this amount on line 24 of Schedule M1M  ...........................................

Line 25 — Military Pension or Retirement Pay
If you received certain compensation from a military pension or other military retirement pay, you may reduce your taxable income by that 
pay. To qualify, your retirement pay must be taxable on your federal return and received for one of these:
•  Service in the active component of the military (U.S. Code, title 10, sections 1401 to 1414) 
•  Retirement pay for service in the reserve component (U.S. Code, title 10, section 12733)
•  Survivor benefit plan payments (U.S. Code, title 10, sections 1447 to 1455)
If you claim this subtraction, you may not claim the nonrefundable credit for past military service on line 4 of Schedule M1C, Other Nonre-
fundable Credits. 
If you received Post-9/11 Veteran Service Bonus payment, enter the payment amount included in your federal adjusted gross income.
Line 26 — Post-Service Education Awards Received for Service in an AmeriCorps National Service Program
If you received a post-service education award, such as tuition reimbursements or student loan payments, from the federal government in 
2024 for service in the AmeriCorps program, you may subtract the amount included in your federal adjusted gross income. Enter the amount 
you received after leaving the program. Do not include the stipend received while working in the program. 
If your education award was used to repay a student loan, and you deducted the student loan interest on line 21 of federal Schedule 1, you 
must reduce your subtraction by the interest attributable to the award.
Line 27 — First-Time Homebuyers Savings Account
If you contributed to a designated first-time homebuyer savings account since 2017, you may be eligible to subtract your earnings on the ac-
count. Complete and include Schedule M1HOME, First-Time Homebuyer Savings Account, to determine your subtraction amount.
Line 28 — Discharge of Indebtedness for Education Loans
If your qualified education loan debt was discharged because you completed an income-driven repayment program, enter the amount of debt 
discharged and included in federal adjusted gross income. 

                                                                M1M-4

Line 29 — Qualified Public Pension Subtraction
If you received certain pension pay for public service, you may be able to reduce your taxable income. To qualify, your pension pay must be 
taxable on your federal return and paid to you as a member (or for survivor benefits). You are not eligible for this subtraction for pension pay-
ments based on service for which you (or the member if a survivor benefit) also earned credit toward Social Security benefits. Complete and 
include Schedule M1QPEN, Qualified Public Pension Subtraction, to determine your subtraction amount. 
Line 30 — Subtraction for damages received under sexual harassment or abuse claims 
Enter the amount of damages received under a sexual harassment or abuse claim included in federal adjusted gross income.
Line 31 – Subtraction for Long-term Service Support Workforce Incentive Grants 
Enter the amount you received from the Long-term Service and Support Workforce Incentive Grant program during 2024 that was included in 
your adjusted gross income on line 1 of Form M1. The maximum an employee received under this program is $1,000. 
Line 32 – Subtraction for Nursing Facility Workforce Incentive Grants 
Enter the amount you received from the Nursing Facility Workforce Incentive Grant program that was included in your adjusted gross income 
on line 1 of Form M1. The maximum an employee received under this program is $3,000. 
Line 33 – Subtraction for one-time refund for tax year 2021
If you received a direct tax rebate payment for the one-time refund for tax year 2021, include the amount you received on line 33. You must 
have included the payment in federal adjusted gross income to subtract it on line 33.

                                              M1M-5