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    4                                                      FINAL DRAFT - 10/2/23                                                                                4
    5                                                                                                                                                           5
    6                                                                                                                        *231361*                           6
    7                                                                                                                                                           7
       2023 Schedule M1R, Age 65 or Older/Disabled Subtraction
    8                                                                                                                                                           8
    9  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      9
    10 separate federal income tax returns, you are not eligible for this subtraction unless you and your spouse lived apart for all of 2023.                   10
    11                                                                                                                                                          11
    12 YOUR FIRST NAME,INITXXXXXX LAST NAMEXXXXXXXXXXXXXXXXXXX 999999999                                                                                        12
    13 Your First Name and Initial                         Last Name                                            Social Security Number                          13
    14                                                                                                                                   Round amounts to the   14
    15                                                                                                                                   nearest whole dollar.  15
    16   1  If you are married and filing a joint federal income tax return, enter $12,000. If you                                                              16
    17      are single, enter $9,600. If you are married and filing separately, enter $6,000  .... ...... ...... ..... ..... ....      1      12345678          17
    18   2  If you (or your spouse if filing a joint return) are 65 or older, enter 0. If you (and your                                                         18
    19      spouse if filing a joint return) are under age 65, enter your disability pensions and                                                               19
    20      insurance payments included on line 1z of federal Form 1040 or 1040-SR... ...... ..... ....... ..... ...... ...            2      12345678          20
    21   3  If you (or your spouse if filing a joint return) are 65 or older, enter the amount                                                                  21
    22      from line 1 above. If you (and your spouse if filing a joint return) are younger                                                                    22
    23      than 65, enter the amount from line 1 or line 2, whichever is less  ... ...... ..... ....... ..... ...... ..... ....       3      12345678          23
    24   4  Any pension, annuity, or disability benefit included on line 13b of federal Schedule R.                                                             24
    25      If you did not complete Schedule R, enter 0  .. ...... ....... ..... ..... ...... ...... ..... ...... ...... .....         4      12345678          25
    26                                                                                                                                                          26
    27   5  a  Social Security benefits (from your Forms SSA-1099)    ... ...... ..... ....... ...   5a         12345678                                        27
    28                                                                                                                                                          28
    29      b  Taxable Social Security benefits (see instructions)   ... ...... ..... ...... ......  5b         12345678                                        29
    30                                                                                                                                                          30
    31      Nontaxable Social Security benefits (subtract line 5b from line 5a)   .... ...... ...... ..... ..... ...... ...... ..      5      12345678          31
    32                                                                                                                                                          32
    33   6  a  Social Security equivalent benefit portion of Tier 1 paid by the                                                                                 33
    34         Railroad Retirement Board (from your Forms RRB-1099)   .... ...... ...... ....  6a               12345678                                        34
    35      b  Railroad Retirement Board benefits (included on line 4b                                                                                          35
    36         and 5b of federal Form 1040 or 1040-SR)  ..... ...... ..... ..... ...... .....          6b       12345678                                        36
    37                                                                                                                                                          37
    38      Total Railroad Retirement Board benefits received (add lines 6a and 6b)   .. ...... ...... ..... ...... ...... ....        6      12345678          38
    39                                                                                                                                                          39
    40   7  Add lines 4, 5, and 6 ... ...... ..... ....... ..... ...... ..... ..... ...... ...... ...... ..... ...... ..... ...        7      12345678          40
    41                                                                                                                                                          41
    42   8  Subtract line 7 from line 3. If zero or less, STOP HERE. You do not qualify for this subtraction. ... ...... ..... ....    8      12345678          42
    43                                                                                                                                                          43
    44   9  a  Federal adjusted gross income (see instructions)    ... ...... ..... ....... ..... .  9a         12345678                                        44
    45                                                                                                                                                          45
    46      b  Railroad Retirement Board benefits (incl. on line 6b of fed. Form 1040 or 1040-SR) 9b            12345678                                        46
    47                                                                                                                                                          47
    48      Subtract line 9b from line 9a. If you received a lump-sum distribution, see instructions... ...... ..... ....... ...  9           12345678          48
    49                                                                                                                                                          49
    50  10  Amount from the instructions for line 10 (on the back of this schedule)   ... ..... ...... ...... ...... ..... ....      10       12345678          50
    51                                                                                                                                                          51
    52  11  Subtract line 10 from line 9 (if zero or less, enter 0 on lines 11 and 12 and go to line 13) ... ...... ..... ....... .  11       12345678          52
    53                                                                                                                                                          53
    54  12  Multiply line 11 by 50% (.50) ... ...... ..... ....... ..... ...... ..... ..... ...... ...... ...... ..... .....         12       12345678          54
    55  13  Subtract line 12 from line 8 and enter the result here and on line 16 of Schedule M1M.                                                              55
    56      (if zero or less, enter 0. You do not qualify for this subtraction)  .. ...... ..... ...... ...... ...... ..... ..... .. 13       12345678          56
    57                                                                                                                                                          57
    58 You must include this schedule with your Form M1.                                                                                                        58
    59                                                                                                                                                          59
    60                                                                                                                                                          60
    61                                                                                                                                                          61
    62                                                                                                                                                          62
    63                                                                         9995                                                                             63
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    65                                                                                                                                                          65

2023 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, 1959) 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 2023.

What are the disability requirements?
To meet the disability requirements, both of these must be true:
• You (or your spouse if filing a joint return) had a permanent and total disability by the end of 2023
• You (or your spouse if filing a joint return) received federally taxable disability income in 2023
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             And your Railroad Retirement Board            
You qualify if you are:                                            income* is less than: benefits and nontaxable Social Security are less than: 
Filing single, head of household, or qualifying  
surviving spouse, and you are 65 or older or disabled                    $33,700                        $  9,600
Married filing a joint return and both spouses                          $42,000                         $12,000 
are 65 or older or disabled  
Married filing a joint return and one spouse is 65 or                   $38,500                         $12,000 
older or disabled  
Married filing a separate return, you are 65 or older or disabled,      $21,000                         $  6,000 
and you lived apart from your spouse for all of 2023  
*  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 benefits (see line 9 instructions).

Line Instructions
Line 5b — Taxable Social Security Benefits
Enter the amount from line 6b of Form 1040 or Form 1040-SR on line 5b of this form.

Line 9 — Adjusted Gross Income
If you received a lump-sum distribution and used either the ten-year averaging or capital gain election on federal Form 4972, complete the 
Worksheet for Line 9. 
 Worksheet for Line 9
 1  From Schedule M1R, subtract line 9b from line 9a  ........................................................
 2  From your federal Form 4972, add line 10 and any capital gain reported on line 6 ................................
  (You must also report the line 6 amount on line 4 of Schedule M1M) 
 3  Add steps 1 and 2, and enter the result here and on line 9 of Schedule M1R .....................................

Line 10
Based on your fiiling status and age, enter one of these dollar amounts:
  Filing single, head of household, or qualifying surviving spouse, 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

Questions? Need forms? 
• Website: www.revenue.state.mn.us
• Email: individual.incometax@state.mn.us
• Phone: 651-296-3781 or 1-800-652-9094