Updated October 19, 2026. Quick answer: Schedule M1R is the Minnesota worksheet-style schedule for the subtraction for people who are 65 or older or permanently and totally disabled. It starts from a printed base amount, subtracts pension, annuity and disability benefits already counted elsewhere, and then works through adjusted gross income on lines 9 to 12. The answer on line 13 is carried to line 16 of Schedule M1M, and the schedule is enclosed with Form M1.
What this form does
The form is titled “2025 Schedule M1R, Age 65 or Older/Disabled Subtraction”. Its opening paragraph tells the reader what to do first: “Before you complete this schedule, read the instructions on the back to see if you are eligible for this subtraction.” It attaches to the Minnesota return: “You must include this schedule with your Form M1.”
For a retiree the schedule is the place where a Minnesota subtraction tied to age or disability is figured. The wider Minnesota picture is on Minnesota retirement taxes and whether Minnesota taxes pensions.
Who it applies to
The back of the form opens with “Am I eligible?” and answers: “To qualify for this subtraction, you (or your spouse if filing a joint return) must either be aged 65 or older (born before January 2, 1961) or meet the disability requirements below.” It then adds “Also, you must meet the income limitations below.”
The disability requirements are two conditions: “You (or your spouse if filing a joint return) had a permanent and total disability by the end of 2025” and “You (or your spouse if filing a joint return) received federally taxable disability income in 2025”. The form also says “Note: You do not need to file Schedule R with your federal income tax return to be eligible for the Minnesota subtraction.”
Married filers have an extra rule on the front of the form: “If you are married and filing separate federal income tax returns, you are not eligible for this subtraction unless you and your spouse lived apart for all of 2025.” The income limits themselves are printed in a table by filing status on the back of the form; that table is not reproduced here, so read it on your own copy.
The lines, one by one
| Line | What the form says |
|---|---|
| Top of form | “Before you complete this schedule, read the instructions on the back to see if you are eligible for this subtraction.” |
| Line 1 | “If you are married and filing a joint federal income tax return, enter $12,000. If you are single, enter $9,600. If you are married and filing separately, enter $6,000” |
| Line 2 | “If you (or your spouse if filing a joint return) are 65 or older, enter 0. If you (and your spouse if filing a joint return) are under age 65, enter your disability pensions and insurance payments included on line 1z of federal Form 1040 or 1040-SR” |
| Line 3 | “If you (or your spouse if filing a joint return) are 65 or older, enter the amount from line 1 above.” |
| Line 4 | “Any pension, annuity, or disability benefit included on line 13b of federal Schedule R” “If you did not complete Schedule R, enter 0” |
| Line 7 | “Add lines 4, 5, and 6” |
| Line 8 | “Subtract line 7 from line 3. If zero or less, STOP HERE. You do not qualify for this subtraction.” |
| Line 9 | “Federal adjusted gross income (see instructions)” |
| Line 10 | “Amount from the instructions for line 10 (on the back of this schedule)” |
| Line 11 | “Subtract line 10 from line 9 (if zero or less, enter 0 on lines 11 and 12 and go to line 13)” |
| Line 12 | “Multiply line 11 by 50% (.50)” |
| Line 13 | “Subtract line 12 from line 8 and enter the result here and on line 16 of Schedule M1M.” |
Lines 5 and 6, which sit between lines 4 and 7, are also added into line 7 and are printed on the form; read them on your own copy. The instructions for line 9 add a step for lump-sum distributions: “If you received a lump-sum distribution and used either the ten-year averaging or capital gain election on federal Form 4972, complete the Worksheet for Line 9.”
The figures the form prints
The base amounts sit in one sentence on line 1: “If you are married and filing a joint federal income tax return, enter $12,000. If you are single, enter $9,600. If you are married and filing separately, enter $6,000”. The percentage printed in line 12 is “Multiply line 11 by 50% (.50)”. The amount for line 10 is printed in a table by filing status and age on the back of the form, which is not read here.
Where the result goes next
Line 13 tells you where to put the answer: “Subtract line 12 from line 8 and enter the result here and on line 16 of Schedule M1M.” It also says “(if zero or less, enter 0. You do not qualify for this subtraction)”.
On Schedule M1M the line is labelled “Subtraction for persons age 65 or older, or permanently and totally disabled (enclose Schedule M1R)”. The Schedule M1M instructions for that line say “You may qualify for a subtraction if either of these apply to you (or your spouse, if filing a joint return):” and end with “If you meet all eligibility requirements, complete and include Schedule M1R, Age 65 or Older/Disabled Subtraction.” The M1M total is then carried on: “Add lines 11 through 39. Enter the total here and on line 7 of Form M1”. The federal amounts that feed line 4 and line 2 are explained at Form 1040 line 5a and 5b and Form 1040 line 4a and 4b.
Edition and line numbers
This page reads 2025 Minnesota Schedule M1R, Age 65 or Older/Disabled Subtraction and 2025 Minnesota Schedule M1M, Income Additions and Subtractions for tax year 2025, the current files the Minnesota Department of Revenue served on 2026-10-19. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Claiming the subtraction on a separate return without living apart. The form says “you are not eligible for this subtraction unless you and your spouse lived apart for all of 2025”.
- Going past line 8 when it says to stop. Line 8 reads “If zero or less, STOP HERE. You do not qualify for this subtraction.”
- Leaving the schedule off the return. The form says “You must include this schedule with your Form M1.”
Related: Minnesota retirement taxes, whether Minnesota taxes pensions, Form 1040 line 5a and 5b, and Form 1040 line 4a and 4b.
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Answer againSources
- 2025 Minnesota Schedule M1R, Age 65 or Older/Disabled Subtraction, Minnesota Department of Revenue: www.revenue.state.mn.us
- 2025 Minnesota Schedule M1M, Income Additions and Subtractions, Minnesota Department of Revenue: www.revenue.state.mn.us
Read from the state revenue documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.