Minnesota has not adopted federal tax law changes enacted after December 31, 2018. You cannot deduct the $300 like on the federal form, and because Minnesota uses the federal adjusted gross income as the starting amount, the $300 must be subtracted.
However, if you do not itemize deductions on your Minnesota income tax return, you may subtract some of your charitable contributions from your Minnesota taxable income, but the deductible amount is the total of donations less $500.
You may subtract some of your contributions made during the year if both of the following are true: • You did not file Schedule M1SA, Minnesota Itemized Deductions. • You made charitable contributions of more than $500.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
