The credit is reduced for taxpayers with 2021 Minnesota AGI above $53,630, and it’s completely eliminated if your state AGI exceeds $77,630. Your eligibility also is determined by your Minnesota adjusted gross income (AGI) - that is, your total income while living in the state and any income from Minnesota sources during periods of nonresidency.
Minnesota State Income Tax Credits Child and Dependent Care Credit If you’re married and file taxes separately, you must itemize deductions if your spouse itemizes. Similar to your federal return, a Minnesota tax return allows you to claim itemized deductions for: 2, 1957, and by $2,600 for a spouse who is both blind and has a birthdate prior to Jan. 2, 1957.įor married couples filing separately or jointly, the amount increases by $1,300 for each spouse who either is blind or was born before Jan. 2, 1957, and by $3,300 for those who are both blind and have a birthdate before Jan. The standard deduction increases by $1,650 for single and head of household taxpayers who either are blind or were born before Jan.