My federal standard deduction is $25700 but my Minnesota standard comes out to $24988. Why would there be an adjustment?

[ColeenD3]

Minnesota Standard or Itemized Deductions

A Minnesota individual income taxpayer may either claim the Minnesota standard deduction or deduct the amount of taxpayer’s Minnesota itemized deductions. Minnesota’s standard and itemized deductions are similar—but not identical—to those allowed federally.

Minnesota’s standard deduction amounts are set in state law; the Minnesota amounts are the same as the federal amounts for tax years 2019 to 2025. In tax year 2019, the Minnesota standard deduction is $24,400 for married taxpayers filing a joint return, $12,200 for single taxpayers, and $18,350 for taxpayers filing as a head of household. Taxpayers who are older than 65 or blind are allowed a larger standard deduction.

Minnesota’s itemized and standard deduction are subject to an income-based limitation. For most taxpayers, the limit begins with FAGI above $194,650 in tax year 2019 (for married couples filing separately, the threshold is half that amount). State law reduces the itemized and standard deductions of taxpayers by 3 percent of FAGI above the threshold, up to 80 percent of the deduction amount.

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