MN nontaxable income, Loss and deductions

[pkleeberg]

A default amount is entered into the MN nontaxable income, Loss and deductions easy step page and on the worksheet, line 3.  Where does that amount come from?

[ReneeM7122]

It depends.  Minnesota does not allow deductions for expenses related to income that the state does not tax.  These expenses may include legal fees and miscellaneous expenses paid to collect Railroad Retirement Board pension payments, or income for an American Indian living on a reservation.  See the MN Dept of Revenue website.