Is it possible that you were over 70 1/2 on January 1, 2021 (and not your spouse)?
The Minnesota instructions for line 2 on Schedule M1NC state "If your filing status is married filing jointly and you or your spouse are over age 70 1/2 at the beginning of 2021, enter the full amount of the deduction claimed on line 20 of Schedule 1 on line 2 of Schedule M1NC."
So if either you or your spouse is over 70 1/2, then an IRA deduction for either of you (no matter your individual ages) is disallowed for purposes of Minnesota state income. "Disallowed" means that the IRA contribution on the 1040 is added back to Minnesota state income on line 2 of form M1NC, and it flows from through through the M1M and M1.
@tstuma3
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