Line 2 says to enter the deducted IRA contribution for the spouse over 70 1/2 - not for the spouse under 70 1/2. If you follow this instruction, then the M1NC in no longer needed.
The line 33 worksheet is intended only for those who have a retirement plan at work and whose deduction may be limited because of income phase outs. This is not our situation.
I have also communicated with the MN DOR and they agree that this is an error needing correction.
If you read this and agree, how would I go about getting this changed?
