The max is the amount on Line 6b of federal Form 1040. Instructions for Line 12 — Social Security Subtraction If you had a taxable Social Security benefits on line 6b of Form 1040 or 1040-SR, you may be eligible to subtract those benefits from your Minnesota taxable income. Enter the full amount from line 6b of Form 1040 or 1040-SR on line 12 of Schedule M1M, if your adjusted gross income was below these amounts based on your filing status:
• Single or Head of Household: $78,000
• Married Filing Jointly or Qualifying Surviving Spouse: $100,000
• Married Filing Separately: $50,000
If your adjusted gross income is greater than these amounts, you must determine your subtraction using the Worksheet for Line 12. Your subtraction equals the greater of step 8 (Simplified Method) or step 28 (Alternative Method).
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
