Minnesota Itemized Deductions

Beginning with tax year 2019, Minnesota provides for its own allowable itemized deductions.

Note: If you are Married Filing Separately and your spouse itemizes deductions on their Minnesota return, you must also itemize.

Common Minnesota itemized deductions include:

• Medical and dental expenses
• Real estate taxes
• Home mortgage interest
• Casualty and theft losses (Schedule M1CAT)
• Unreimbursed employee business expenses (Schedule M1UE)
• Charitable contributions

For a complete list, see Schedule M1SA, Minnesota Itemized Deductions.

To itemize your deductions, complete Schedule M1SA, and include it with your Minnesota return.