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  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                                                                           FINAL DRAFT - 10/2/23                                                                                                                                   4
    5                                                                                                                                                                                                                                   5
    6                                                                                                                                                                                                 *231161*                          6

    7  2023 Schedule M1SA, Minnesota Itemized Deductions                                                                                                                                                                                7
    8                                                                                                                                                                                                                                   8
    9                                                                                                                                                                                                                                   9
    10  Your First Name and Initial YOUR FIRST NAME, INIT              YOURLast Name LAST NAMEXXXXXX                                                                                               999999999Your Social Security Number 10
    11                                                                                                                                                                                                                                  11
    12 Medical and Dental Expenses                                                                                                                                                                                                      12
    13   1  Medical and dental expenses              (see instructions)  . . .  . . . . . .  . . . . .  . . . . . . 1.                        12345678                                                                                  13
    14                                                                                                                                                                                                                                  14
    15   2  Adjusted gross income              (see instructions)   . . . . .  . . . . . .  . . . . .  . . . . . .  . . . 2.                  12345678                                                                                  15
    16                                                                                                                                                                                                                                  16
    17   3  Multiply line 2 by 10% (.10). .  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . .  .  3                12345678                                                                                  17
    18   4  Subtract line 3 from line 1. If line 3 is more than line 1, enter 0  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . .  .  4                                             12345678               18
    19 Taxes You Paid                                                                                                                                                                                                                   19
    20   5  Real estate taxes (see instructions)  . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . .       5                    12345678                                                                                  20
    21                                                                                                                                                                                                                                  21
    22   6  Personal property taxes (see instructions)   . . . . .  . . . . .  . . . . . .  . . . . .  . . .    6                             12345678                                                                                  22
    23                                                                                                                                                                                                                                  23
    24   7  Add lines 5 and 6 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . .7.  .          12345678                                                                                  24
    25                                                                                                                                                                                                                                  25
    26   8  Enter the lesser of line 7 or $10,000 ($5,000 if Married Filing Separately)       8                                               12345678                                                                                  26
    27                                                                                                                                                                                                                                  27
    28   9   Other taxes. List the type and amount  .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . .  .   9                         12345678                                                                                  28
    29       LIST OTHER TYPE AND AMOUNT                                                                                                                                                                                                 29
    30   10  Add lines 8 and 9 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . .  .   10            12345678               30
    31 Interest You Paid                                                                                                                                                                                                                31
    32   11  Home mortgage interest and points on federal Form 1098   .  . . . . . .  . .    11                                               12345678                                                                                  32
    33   12  Home mortgage interest and points not reported to you on Form 1098                                                                                                                                                         33
    34      (see instructions) LIST HOME MORTGAGE                                                                           12                12345678                                                                                  34
    35                                                                                                                                                                                                                                  35
    36   13  Investment interest expense              . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . .    13         12345678                                                                                  36
    37   14  Add lines 11 through 13  . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  .   14                  12345678               37
    38 Charitable Contributions                                                                                                                                                                                                         38
    39   15  Charitable contributions by cash or check (see instructions) . . .  . . . . . .    15                                            12345678                                                                                  39
    40                                                                                                                                                                                                                                  40
    41   16  Charitable contributions by other than cash or check (see instructions)    16                                                    12345678                                                                                  41
    42                                                                                                                                                                                                                                  42
    43   17  Carryover of charitable contributions from a prior year   . . . . .  . . . . . .  .    17                                        12345678                                                                                  43
    44   18  Add lines 15 through 17  . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  .   18                  12345678               44
    45 Casualty and Theft Losses                                                                                                                                                                                                        45
    46   19  Casualty or theft loss (enclose Schedule M1CAT)  . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . .  .   19                                      12345678               46
    47 Unreimbursed Employee Business Expenses                                                                                                                                                                                          47
    48   20  Unreimbursed employee expenses (enclose Schedule M1UE)   .  . . . . . .    20                                                    12345678                                                                                  48
    49                                                                                                                                                                                                                                  49
    50   21  Adjusted gross income (see instructions)   . . . . .  . . . . . .  . . . . .  . . . . . .  . . .  . 21                           12345678                                                                                  50
    51                                                                                                                                                                                                                                  51
    52   22  Multiply line 21 by 2% (.02)  . . .  . . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . .    22                  12345678                                                                                  52
    53   23  Subtract line 22 from line 20. If zero or less, enter 0  . . . .  . . . . . .  . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  .    23                                      12345678               53
    54 Other Miscellaneous Deductions                                                                                                                                                                                                   54
    55   24  Other miscellaneous deductions (see instructions)  . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . .    24                                          12345678               55
    56         List type and amount            LIST OTHER TYPE AND AMOUNT                                                                                                                                                               56
    57   25  Add lines 4, 10, 14, 18, 19, 23, and 24   . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .    25                             12345678               57
    58   26    Complete the worksheet in the instructions if Line 1 of Form M1                                                                                                                                                          58
    59       is more than $220,650 ($110,325 if your filing status is Married Filing Separately)  . . .  . . . . . .  . . . . .  . . . . .    26                                                                 12345678               59
    60                                                                                                                                                                                                                                  60
    61   27  Subtract line 26 from line 25.  Enter the result here and on line 4 of Form M1   . . .  . . . . . .  . . . . . .  . . . . .  . .    27                                                              12345678               61
    62                                                                                                                                                                                                                                  62
    63                                                                                                         9995                                                                                                                     63
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    65                                                                                                                                                                                                                                  65

2023 Schedule M1SA Instructions
                                                                               Standard Deduction Table
Should I file this schedule?                                                   Check the boxes that apply to you and your spouse. If you are Married Filing 
Complete and file Schedule M1SA, Minnesota Itemized Deductions, to             Separately, check boxes only for your own status, unless your spouse has no 
claim itemized deductions on your Minnesota income tax return. Generally,      gross income and cannot be claimed as a dependent.
you will benefit more by filing Schedule M1SA if your itemized deductions      You: 65 or older    blind        Your Spouse:  65 or older  blind 
                                                                               Filing status     Boxes Checked Above             Standard Deduction
are more than your standard deduction. Use the Standard Deduction Table to     Single:                        0                           $  13,825
determine your standard deduction.                                                                            1                            15,675
                                                                                                              2                            17,525
You may file Schedule M1SA even if you did not file federal Schedule A.        Married                        0                            $ 27,650
If you filed federal Schedule A, you will use many of the amounts on that      Filing Jointly or              1                            29,100
schedule for Schedule M1SA.                                                    Qualifying                     2                            30,550
                                                                               Surviving Spouse:              3                            32,000
If you filed federal Form 1040-NR you are not eligible for the standard                                       4                            33,450
deduction unless a U.S. tax treaty allows it. You may still qualify for        Married                        0                            $ 13,825
                                                                               Filing                         1                            15,275
certain Minnesota itemized deductions such as charitable contributions,        Separately:                    2                            16,725
casualty and theft losses, and certain miscellaneous deductions. If you                                       3                            18,175
                                                                                                              4                            19,625
entered amounts on lines 2 through 7 of Form 1040-NR, Schedule A, see          Head of                        0                           $  20,800
instructions for lines 15 through 19 and line 24 of this schedule to determine Household:                     1                            22,650 
                                                                                                              2                            24,500
your Minnesota itemized deductions. 
Note: If you are Married Filing Separately and your spouse itemizes deductions on their Minnesota return, you must also itemize deductions.
Line Instructions
Line 1 — Medical and Dental Expenses
If you filed federal Schedule A and entered an amount on line 1, enter that amount on line 1 of Schedule M1SA. If you did not file Schedule 
A or enter an amount on line 1 of Schedule A, enter the total of your medical and dental expenses after you reduce these expenses by any 
payments received from insurance or other sources.  
Examples of Medical and Dental Payments You Can Deduct
To the extent you were not reimbursed, you can deduct what you paid for:
• Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance contracts. Reduce the insurance 
  premiums by any self-employed health insurance deduction you claimed on federal Schedule 1, line 17. You cannot deduct insurance 
  premiums paid with pretax dollars because the premiums are not included in box 1 of your federal Form W-2. If you are a retired public 
  safety officer, you cannot deduct any premiums to the extent you paid for them with a tax-free distribution from your retirement plan. 
  Limit on long-term care premiums you can deduct
  If the person was, at the end of 2023, age Then the most you can deduct is
  40 or under                                $480
  41-50                                      $890
  51-60                                      $1,790
  61-70                                      $4,770
  71 or older                                $5,960
• Prescription medicines or insulin.
• Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists, 
  podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists. 
• Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths your doctor ordered. 
• Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit. 
• Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you can deduct 
  only the cost of the nursing help. 
• Hospital care (including meals and lodging), clinic costs, and lab fees. 
• Qualified long-term care services. 
• The supplemental part of Medicare insurance (Medicare Part B). 
• The premiums you pay for Medicare Part D insurance. 
• A program to stop smoking and any prescription medicines to alleviate nicotine withdrawal. 
• A weight-loss program as treatment for a specific disease (including obesity) diagnosed by a doctor. 
• Medical treatment at a center for drug or alcohol addiction. 
• Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, and the cost to maintain them. 
• Surgery to improve defective vision, such as laser eye surgery or radial keratotomy. 
• Lodging expenses (but not meals) while away from home to receive medical care provided by a physician in a hospital or a medical care 
  facility related to a hospital, provided there was no significant element of personal pleasure, recreation, or vacation in the travel. 
• Ambulance service and other travel costs to get medical care. If you used your own vehicle to go to and from a place to receive care, you can 
  claim 22 cents per mile, or what you actually spent for gas and oil. Add parking and tolls to the amount you claim under either method. 
                                                                                                                                           Continued
• Cost of breast pumps and supplies that assist lactation. 

Examples of Medical and Dental Payments You Cannot Deduct 
• The cost of diet food. 
• Cosmetic surgery, unless it was necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or 
  a disfiguring disease. 
• Life insurance or income protection policies. 
• The Medicare tax on your wages and tips, or the Medicare tax paid as part of the self-employment tax or household employment taxes. 
• Nursing care for a healthy baby. 
• Federally illegal operations or drugs, including cannabis.
• Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S.-approved drugs. 
  manufactured without FDA approval. 
• Nonprescription medicines other than insulin (including nicotine gum and certain nicotine patches) .
• Travel your doctor told you to take for rest or a change. 
• Funeral, burial, or cremation costs. 
Whose medical and dental expenses can you include? You can include medical and dental bills you paid in 2023 for any of these individuals, 
either when the services were provided or when you paid for them. 
• You and your spouse
• All dependents you claim on your return
• Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents 
• Any person you could have claimed as a dependent on your return unless that person received $4,800 or more of gross income or filed a joint 
  return 
• Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone 
  else’s 2023 return 
Reimbursements. If your insurance company paid the provider directly for part of your expenses, and you paid only the amount that remained, 
include on line 1 only the amount you paid. If you received a reimbursement in 2023 for medical or dental expenses you paid in 2023, reduce 
your 2023 expenses by this amount. If you received a reimbursement in 2023 for prior year medical or dental expenses, do not reduce your 2023 
expenses by this amount. 
Cafeteria plans. You cannot deduct amounts that were already excluded from your income. Do not include on line 1 insurance premiums paid 
by an employer-sponsored health insurance plan (cafeteria plan) unless the premiums are included in box 1 of your Forms W-2. Also, do not 
include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Forms W-2.
Line 2 - Adjusted Gross Income (AGI)
Enter the amount from line 1 of Form M1, Individual Income Tax. If the amount is zero or less, enter 0.
Line 5 — Real Estate Taxes
If you filed federal Schedule A, enter the amount from line 5b.
Include state and local taxes you paid on real estate if all of these apply:
• You did not use the real estate for business
• The taxes were assessed uniformly at a like rate on all real property throughout the community
• The tax proceeds are used for general community or governmental purposes 
IRS Publication 530 explains the deductions homeowners can take.
Do not include:
• Itemized charges for services to specific property or persons (Some examples include a $20 monthly charge per house for trash collection, a 
  $5 charge for every 1,000 gallons of water consumed, or a flat charge for mowing a lawn that had grown higher than permitted under local 
  ordinance)
• Charges for improvements that tend to increase the value of your property (for example, an assessment to build a new sidewalk).  The cost of 
  property improvement is added to the basis of the property.  A charge is deductible if it is used only to maintain an existing public facility in 
  service (for example, a charge to repair an existing sidewalk, and any interest included in that charge)
If your mortgage payments include real estate taxes, you can deduct only the amount the mortgage company actually paid to the taxing authority 
in 2023.
If you sold your home in 2023, any real estate tax charged to the buyer should be shown on your settlement statement and in box 6 of any 
federal Form 1099-S you received.  This amount is considered a refund of real estate taxes (see Refunds and rebates).  Any real estate taxes 
you paid at closing should be shown on your settlement statement.
Refunds and rebates.  If you received a refund or rebate in 2023 such as from a 2022 Form M1PR, Homestead Credit Refund (for 
Homeowners) and Renter’s Property Tax Refund, reduce your deduction by the amount of the refund or rebate.  
Line 6 — Personal Property Taxes
If you filed federal Schedule A and you had an amount on line 5c, enter that amount on line 6 of Schedule M1SA. Enter the state and local 
personal property taxes you paid, but only if the taxes were based on value alone and imposed on a yearly basis. 

                                                                                                                             Continued

If you are claiming registration tax for a vehicle registered in Minnesota, you may deduct part of your Minnesota vehicle license fee as 
personal property tax for passenger automobiles, pick-up trucks, and vans. You may not deduct other amounts, such as the plate fee and filing 
fee.
Calculate the allowed deduction by subtracting $35 from your vehicle’s registration tax for each vehicle you register. To find the registration 
tax:
• Go to drive.mn.gov and select More Vehicle Services. Select Search for Registration Tax Paid and enter your vehicle information
• Look at the vehicle registration renewal form issued by Driver and Vehicle Services
Line 9 — Other Taxes
If you had any deductible tax not listed on lines 5 or 6, list the type and amount of tax. Include income tax you paid to a foreign country or 
U.S. possession. You cannot claim a deduction for foreign taxes if you included those taxes on federal Form 1116.

Lines 11 through 13 — Interest You Paid
The rules for deducting interest vary, depending on whether you used the loan proceeds for business, personal, or investment activities. See 
IRS Publication 535 for more information about deducting business interest expenses. See IRS Publication 550 for more information about 
deducting investment interest expenses. You cannot deduct personal interest. 
If you use the proceeds of a loan for more than one purpose (for example, personal and business), you must allocate the interest on the loan 
to each use. Do not allocate home mortgage interest if it is fully deductible, regardless of how you used the funds. 
You allocate interest (other than fully deductible home mortgage interest on a loan) in the same way as the loan is allocated. Trace 
disbursements of the debt proceeds to specific uses. For more information on allocating interest, see IRS Publication 535. 
Generally, if you paid interest in 2023 that applies to any period after 2023, you can deduct only amounts that apply for 2023.
Line 11 — Home Mortgage Interest Reported on Federal Form 1098
If you filed federal Schedule A, enter the amount from line 8a. Do not include any home equity loan interest that was included on line 
8a. If you meet the exception to the federal limitation for a loan taken out after December 15, 2017, but before April 1, 2018, follow the 
instructions for limits on loans taken out on or after December 16, 2017, on Schedule M1SA.
Enter on line 11 mortgage interest and points reported to you on federal Form 1098.
A home mortgage is any loan secured by your main home or second home. It includes first and second mortgages and refinanced 
mortgages. A home can be a house, condominium, cooperative, mobile home, boat, or similar property. The home must provide basic living 
accommodations, including sleeping space, toilet, and cooking facilities. 
Limit on loans taken out before December 16, 2017. For qualifying debt taken out before December 16, 2017, you can only deduct 
mortgage interest on up to $1,000,000 ($500,000 if you are married and file a separate return) of that debt. The only exception is for loans 
taken out on or before October 13, 1987. See IRS Publication 936 if you took out the loan on or before October 13, 1987.
Limit on loans taken out on or after December 16, 2017. For qualifying debt taken out on or after December 16, 2017, you can only 
deduct home mortgage interest on up to $750,000 ($375,000 if you are married and file a separate return) of that debt. If you also have 
qualifying debt subject to the $1,000,000 limitation discussed under the previous paragraph, the $750,000 limit for debt taken out on or after 
December 16, 2017, is reduced by the amount of your qualifying debt subject to the $1,000,000 limit. 
Refund of overpaid interest.  If your Form 1098 shows any refund of overpaid interest, do not reduce your deduction by the refund. 
Interest reported on someone else’s Form 1098.  If you and at least one other person (other than your spouse, if filing jointly) were liable 
for and paid interest on the mortgage, and the interest was reported on the other person’s Form 1098, report your share of the interest on line 
12 of Schedule M1SA. (See IRS Publication 936 to calculate your mortgage interest deduction.)
Form 1098 does not show all interest paid. If you paid more interest to the recipient than is shown on Form 1098, show the larger 
deductible amount on line 11 and explain the difference. If you are filing a paper return, explain the difference by attaching a statement to 
your paper return and printing “See attached” to the right of line 11.
Line 12 — Home Mortgage Interest not reported on federal Form 1098
If you filed federal Schedule A, enter the amount from line 8b.
If you paid mortgage interest to a recipient who did not provide you a Form 1098, report your deductible mortgage interest on line 12.
Seller financed mortgage.  If you paid home mortgage interest to the person from whom you bought the home and that person did not 
provide you a Form 1098, write that person’s name, identifying number, and address on the line next to line 12. If the recipient of your home 
mortgage payment is an individual, the identifying number is their Social Security Number (SSN). Otherwise, it is their Federal Employer 
Identification Number (FEIN). You must also let the recipient know your SSN.
Interest reported on someone else’s Form 1098. If you and at least one other person (other than your spouse if filing jointly) were liable 
for and paid interest on the mortgage, and the home mortgage interest paid was reported on the other person’s Form 1098, identify the name 
and address of the person or persons who received a Form 1098 reporting the interest you paid. If you are filing a paper return, identify the 
person by attaching a statement to your paper return and printing “See attached” to the right of line 12.
Points not reported on Form 1098. Points are shown on your settlement statement. Points you paid only to borrow money are generally 
deductible over the life of the loan. See IRS Publication 936 to figure the amount you can deduct. You may not deduct points paid for other 
purposes, such as for a lender’s services.

                                                                                                                                     Continued

Refinancing. Generally, you must deduct points you paid to refinance a mortgage over the life of the loan. This is true even if the new 
mortgage is secured by your main home. 
If you used part of the proceeds to improve your main home, you may be able to deduct the part of the points related to the improvement in the 
year paid. See IRS Publication 936 for details.
Line 13 — Investment Interest
If you filed federal Schedule A, enter the amount from line 9.
Investment interest is interest paid on money you borrowed that is allocable to property held for investment. It does not include any interest 
allocable to passive activities or to securities generating tax-exempt income. 
Complete and attach a 2023 federal Form 4952 for Minnesota purposes to figure your deduction unless all of these apply: 
• Your investment interest expense is less than your investment income from interest and ordinary dividends minus any qualified dividends 
• You have no other deductible investment expenses
• You have no disallowed investment interest expense from 2022
Lines 15 through 17 — Charitable Contributions
You can deduct contributions you gave to organizations that are religious, charitable, educational, scientific, or literary in purpose. You can 
also deduct what you gave to organizations that work to prevent cruelty to children or animals. See IRS Publication 526 for details. 
To verify an organization’s charitable status: 
• Check with the organization you donated to; the organization should be able to verify its charitable status
• Use the online search tool at https://www.irs.gov/charities-non-profits/tax-exempt-organization-search to see if an organization is eligible to 
  receive tax-deductible contributions
Examples of Qualified Charitable Organizations 
This list gives some examples of qualified organizations. See IRS Publication 526 for more examples. 
• Churches, mosques, synagogues, temples, and other religious organizations
• Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, and United Way 
• Fraternal orders, if the contributions will be used for the purposes listed under Charitable Contributions 
• Veterans’ and certain cultural groups 
• Nonprofit hospitals and medical research organizations 
• Most nonprofit educational organizations, such as colleges, but only if your contribution is not a substitute for tuition or other enrollment 
  fees
• Federal, state, and local governments, if the contributions are solely for public purposes 
Limits 
The amount you can deduct for charitable contributions is generally limited to no more than 60% of your Minnesota adjusted gross income. 
Your deduction may be further limited to 50, 30, or 20% of your Minnesota adjusted gross income (AGI), depending on the type of property 
you give and the type of organization you give it to.  
Your Minnesota AGI is line 1 of Form M1. See IRS Publication 526 for more information about first and second category qualified organiza-
tions.  
Limits based on 60% of Minnesota adjusted gross income 
If you make cash contributions during the year to an organization which is a first category qualified organization, your deduction for cash 
contributions is 60% of your AGI. This 60% limit does not apply to noncash charitable contributions.  
Limits based on 50%, 30%, and 20% of Minnesota adjusted gross income 
Minnesota follows the IRS guidance for contributions that are subject to these limitations. See IRS Publication 526 for more information about 
contributions under these limitations. 
Amounts You Can Deduct 
Contributions can be in cash, property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organizations described 
earlier. If you drove to and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. Add parking and tolls to the 
amount you claim under either method. Do not deduct any amounts repaid to you. If you included volunteer mileage reimbursements in your 
adjusted gross income and the reimbursements exceeded 14 cents per mile, see line 24 of Schedule M1M.
Contributions from which you benefit
If you made a contribution and received a benefit in return, such as food, entertainment, or merchandise, you can generally only deduct the 
amount that is more than the value of the benefit. This rule does not apply to certain membership benefits provided in return for an annual pay-
ment of $75 or less or to certain items or benefits of token value. For details, see IRS Publication 526.
Minnesota follows the IRS guidance for contributions that are subject to these limitations. See IRS Publication 526 for more information about 
contributions under these limitations.$40. You can deduct only $30.

                                                                                                                                     Continued

Contributions of $250 or more
You can deduct a contribution of $250 or more only if you have a statement from the charitable organization showing:
• The amount of any money contributed and a description (but not value) of any property donated 
• Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or 
  services, they must include a description and estimate of the value. If you received only intangible religious benefits (such as admission to a 
  religious ceremony), the organization must state this, but it does not have to describe or value the benefit
In figuring whether a donation is $250 or more, do not combine separate donations. For example, if you gave your church $25 each week for 
a total of $1,300, treat each $25 payment as a separate donation. If you made donations through payroll deductions, treat each deduction from 
each paycheck as a separate donation. See IRS Publication 526 if you made a separate donation of $250 or more through payroll deduction.
Amounts you cannot deduct
•  Travel expenses (including meals and lodging) while away from home performing donated services, unless there was no significant element 
  of personal pleasure, recreation, or vacation in the travel
•  Political contributions
•  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups
•  Cost of raffle, bingo, or lottery tickets
•  Value of your time or services
•  Value of blood given to a blood bank
•  The transfer of a future interest in tangible personal property. Generally, no deduction is allowed until the entire interest has been transferred
•  Donations to individuals and groups that are operated for personal profit
•  Donations to foreign organizations. However, you may be able to deduct donations to certain U.S. organizations that transfer funds to foreign 
  charities and certain Canadian, Israeli, and Mexican charities. See IRS Publication 526 for details.
•  Donations to organizations engaged in certain political activities that are of direct financial interest to your trade or business 
•  Donations to groups whose purpose is to lobby for changes in the laws
•  Donations to civic leagues, social and sports clubs, labor unions, and chambers of commerce
•  Value of benefits received in connection with a contribution to a charitable organization. See IRS Publication 526 for exceptions.
•  Cost of tuition. 
Line 15 — Charitable Contributions by Cash or Check
If you filed federal Schedule A, enter the amount from line 11. Do not include amounts that exceed 60% of line 1 of Form M1.
If you filed federal Form 1040-NR, enter the amount from line 2 of Schedule A. Do not include amounts that exceed 60% of line 1 of Form M1.
Enter on line 15 the total value of donations you made in cash or by check (including out-of-pocket expenses). 
Recordkeeping. Keep bank records of contributions (such as a canceled check or credit card statement or written records from the charity), 
regardless of your amounts contributed. The written record must include the name of the charity, date, and amount of the contribution. If you 
made contributions through payroll deduction, see IRS Publication 526. Do not attach the record to your tax return. 
Line 16 — Other Than by Cash or Check
If you filed federal Schedule A, enter the amount from line 12. 
If you filed federal Form 1040-NR, enter the amount from line 3 of Schedule A.
Enter the total value of your contributions of property other than by cash or check. If you gave used items, such as clothing or furniture, deduct 
their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy 
or sell and both are aware of the conditions of the sale. For more details on determining the value of donated property, see IRS Publication 561. 
Deduction more than $500. If the amount of your deduction is more than $500, you must complete and attach a statement identifying the date 
of contribution, name of the charitable organization, description of the property, and the fair market value. 
Deduction more than $5,000. If your total deduction is over $5,000 ($500 for certain contributions of clothing and household items), you may 
also have to get appraisals of the values of the donated property. See federal Form 8283 and its instructions for details.
Contribution of motor vehicle, boat, or airplane. If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you 
must also attach a statement from the charitable organization to your paper return. The organization may use Form 1098-C to provide the 
required information. 
Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a 
reliable written record that shows the organization’s name and address, the date and location of the gift, and a description of the property. For 
each gift of property, you should also keep reliable written records that include: 
•  How you figured the property’s value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal 
•  The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property 
  had been sold at its fair market value 
•  How you figured your deduction if you chose to reduce your deduction for donations of capital gain property 
•  Any conditions attached to the donation
                                                                                                                                      Continued

Line 17 — Carryover from Prior Year
If you have contributions you could not deduct in an earlier year because they exceeded the limits on the amount you could deduct, you 
generally have five years to use those contributions. The same limits apply this year to your carryover amounts as applied to those amounts in 
the earlier year. After applying those limits, enter the amount of your carryover you are allowed to deduct this year. See IRS Publication 526.
Line 19 — Casualty and Theft Losses
If you had a casualty or theft loss during 2023, see Schedule M1CAT, Casualty and Theft, for more information. If you filed federal Schedule A 
and entered an amount on line 15, complete a Schedule M1CAT for that casualty. If you filed federal Form 1040-NR and entered an amount on 
line 6 of Schedule A, complete Schedule M1CAT for that casualty or theft loss.
You may be able to deduct part or all of each loss caused by any of these:
• Theft, vandalism, fire, storm, or similar causes
• Car, boat, and other accidents
• Corrosive dry-wall
• Money you had in a financial institution but lost because of the institution’s insolvency or bankruptcy
You can deduct personal casualty or theft losses only to the extent that: 
• The amount of each separate casualty or theft loss is more than $100
• The total amount of all losses during the year reduced by $100 is more than 10% of the amount on line 1 of Form M1 
Corrosive drywall losses. If you paid for repairs to your personal residence or household appliances because of corrosive drywall, you may be 
able to deduct on line 19 those amounts paid. See IRS Publication 547 for details. 
Line 20 — Unreimbursed Employee Expenses
Complete and enclose Schedule M1UE, Unreimbursed Employee Business Expenses. If you are married, filing a joint return, and both you and 
your spouse claim deductions for unreimbursed employee expenses, each spouse must complete a separate Schedule M1UE with their own 
expense and reimbursement amounts.
Enter the total ordinary and necessary job expenses you paid for which you were not reimbursed. 
An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that 
is helpful and appropriate for your business. An expense does not have to be required to be considered necessary. If you do not claim 
reimbursement that you are entitled to receive from your employer, you cannot deduct the expenses that apply to unclaimed reimbursement. See 
IRS Publication 970 for more information. 
You must complete Schedule M1UE if either of these apply: 
• You claim any travel, transportation, meal, or entertainment expenses for your job 
• Your employer reimbursed you for any of your job expenses that you would otherwise report on line 20
Do not include educator expenses you deducted on line 11 of federal Schedule 1.
Examples of other expenses to include on Schedule M1UE are: 
•  Safety equipment, small tools, and supplies needed for your job 
•  Uniforms required by your employer that are not suitable for ordinary wear
•  Protective clothing required in your work, such as hard hats, safety shoes, and glasses
•  Physical examinations required by your employer
•  Dues to professional organizations and chambers of commerce 
•  Subscriptions to professional journals 
•  Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job 
•  Certain business use of part of your home (see IRS Publication 587 for details on limits)
•  Certain educational expenses (see IRS Publication 970 for details)
Line 21 — Adjusted Gross Income
Enter the amount from line 1 of Form M1. If the amount is zero or less, enter 0.
Line 24 — Other Miscellaneous Deductions
List the type and amount of each expense from the following list next to line 24 and enter the total of these expenses on line 24. If you are 
filing a paper return and you cannot fit all your expenses on the line next to line 24, attach a statement instead showing the type and amount of 
each expense. If you filed federal Schedule A, you may have reported these deductions on line 16. If you filed federal Form 1040-NR, you may 
qualify for only certain deductions from the following list which you may have deducted on line 7 of Form 1040-NR, Schedule A.

                                                                                                                                  Continued

You may deduct only these expenses on line 24:
•  Gambling losses to the extent of gambling winnings reported on line 8b of federal Schedule 1. Gambling losses include, but are not limited 
  to, the cost on non-winning bingo, lottery, and raffle tickets
•  Federal estate tax on income in respect of a decedent 
•  Deduction for amortizable bond premium (for example, a deduction allowed for a bond premium carryforward or a deduction for 
  amortizable bond premium on bonds acquired before October 23, 1986) 
•  Deduction for repayment of amounts under a claim of right (if over $3,000, see IRS Publication 525 for details)
•  Certain unrecovered investment in a pension 
•  Impairment-related work expenses of a person with a disability 
• Deduction allowable in connection with personal property used in a short sale as described under section 67(b)(8)
• Deduction of taxes, interest, and business depreciation for cooperative housing corporation tenant-stockholder under section 216 of the 
  Internal Revenue Code
Line 26 — Itemized Deduction Limitation
Complete Worksheet A if your AGI is greater than $220,650 ($110,325 if married filing separately) but less than $1,000,000. If your AGI is 
greater than $1,000,000, complete Worksheet B.  

Worksheet A for Line 26 — Itemized Deduction Phaseout for AGI less than $1,000,000
   1  Enter the amount from line 25............................................................... .........
   2  Enter the total amounts from lines 4, 13, and 19..........................................................
   3  Subtract step 2 from 1. If the result is zero or less, STOP HERE.............................................
   4  Adjusted gross income from line 1 of Form M1  .........................................................
   5  If step 4 is greater than $304,970, enter $84,320. If it is less than $304,970, then subtract $220,650 from step 4  .......
   6  Multiply step 5 by 3% (.03)............................................................... ...........
   7  If step 4 is greater than $304,970 subtract, $304,970 from step 4. Otherwise, enter 0. ............................
   8  Multiply step 7 by 10% (.10)  ........................................................................
   9  Add steps 6 and 8  ............................................................... ..................
  10  Multiply step 3 by 80% (.80)  ........................................................................
  11  Enter the lesser of step 9 or 10 here and on line 26  .......................................................

Worksheet B for Line 26 — Itemized deduction phaseout for AGI greater than $1,000,000
   1  Enter the amount from line 25............................................................... .........
   2  Enter the total amounts from lines 4, 13, and 19..........................................................
   3  Subtract step 2 from 1. If the result is zero or less, STOP HERE.............................................
   4  Multiply step 3 by 80% (.80). Enter the result here and on line 26  ...........................................