Dependent Exemptions

You may claim exemptions for your dependents. Minnesota uses the same definition of a qualifying dependent as the IRS. For more information, see IRS Publication 501.

You may be able to reduce your taxable income by up to $5,050 per exemption if your income is less than these amounts:

To determine your exemption amount, see the Worksheet for Line 5 – Dependent Exemptions on page 14 in the 2024 Minnesota Individual Income Tax instructions. Claim this amount by completing line 5 of Form M1, Individual Income Tax.