NEAR FINAL DRAFT 8/1/24

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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   

    Minnesota21  National Guard members and reservists:                                                                   See instructions             . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . 21.     

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2024 M1M, page 2
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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