Minnesota Standard Deduction

Minnesota’s standard deduction amounts are adjusted annually for inflation and vary by filing status.

Taxpayers may choose to take the Minnesota standard deduction or itemize deductions on their Minnesota return, even if they claimed the standard deduction on their federal return.

This flexibility can be especially helpful for homeowners, seniors, and taxpayers with large state-specific deductions.

2026 Minnesota Standard Deduction

(For tax returns filed in 2027)

The Minnesota Department of Revenue has announced the following standard deduction amounts for the 2026 tax year:

• Married Filing Jointly: $30,600
• Single: $15,300
• Married Filing Separately: $15,300
• Head of Household: $23,000

These amounts reflect inflation adjustments and represent a modest increase from 2025.

Key Differences Between 2025 and 2026

Additional Considerations

Age 65+ or Blindness

Taxpayers who:

• Were born before January 2, 1961, or
• Are legally blind

may qualify for an additional Minnesota standard deduction amount, increasing the total deduction and reducing taxable income further.

Example:
A married couple filing jointly where both spouses are over 65 may receive two additional deductions, lowering their Minnesota taxable income beyond the base amount.

Dependents

If you are claimed as a dependent on another person’s return:

• Your Minnesota standard deduction is limited
• It is generally the greater of a minimum amount or earned income plus a base amount, subject to state limits

This rule mainly affects students and young workers.

Income-Based Reductions

Minnesota may reduce the standard deduction for taxpayers with higher adjusted gross income (AGI). These phaseouts apply at certain income thresholds and are calculated automatically when filing.

Why Electronic Filing Is Strongly Recommended

Minnesota taxpayers are encouraged to file electronically, whether filing directly with the state or through approved tax software.

Benefits of E-Filing

• ✔ Automatically calculates the correct standard deduction
• ✔ Applies age, blindness, and dependent rules accurately
• ✔ Detects whether itemizing or the standard deduction is more beneficial
• ✔ Reduces errors related to income phaseouts
• ✔ Faster refunds and confirmation of receipt
• ✔ Easy integration with federal returns

The Minnesota Department of Revenue’s e-Services system and IRS-authorized tax software both support electronic filing.

Bottom Line

Minnesota’s standard deduction amounts continue to rise with inflation and vary by filing status.

Taxpayers can choose between the standard deduction and itemizing on their Minnesota return—independently of their federal choice.

Seniors, dependents, and higher-income taxpayers should pay special attention to additional rules and limits. To ensure accuracy and maximize deductions, electronic filing is the safest and most efficient option.