Social Security benefits in Minnesota
Varies
Is Social Security Taxed in Minnesota?
Short answer: Partly. For 2026, all federally taxable Social Security is subtracted if AGI is at or below $86,410 (single/head of household), $110,780 (married filing jointly) or $55,390 (married filing separately). Above those levels, the subtraction shrinks by 10% for each $4,000 of extra AGI ($2,000 if married filing separately). The subtraction is gone at about $126,410 single / $150,780 joint. An alternative method based on provisional income (maximum $5,840 joint / $4,560 single, not indexed) can be used instead if it gives a larger subtraction.
Federally, up to 85% of benefits can be taxable depending on your combined income (IRS Pub 915); that part doesn't change by state.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
Social Security benefits in Minnesota
Varies
Individuals / Personal Taxes
Partly. For 2026, all federally taxable Social Security is subtracted if AGI is at or below $86,410 (single/head of household), $110,780 (married filing jointly) or $55,390 (married filing separately). Above those levels, the subtraction shrinks by 10% for each $4,000 of extra AGI ($2,000 if married filing separately). The subtraction is gone at about $126,410 single / $150,780 joint. An alternative method based on provisional income (maximum $5,840 joint / $4,560 single, not indexed) can be used instead if it gives a larger subtraction.
Business justification
Partly. For 2026, all federally taxable Social Security is subtracted if AGI is at or below $86,410 (single/head of household), $110,780 (married filing jointly) or $55,390 (married filing separately). Above those levels, the subtraction shrinks by 10% for each $4,000 of extra AGI ($2,000 if married filing separately). The subtraction is gone at about $126,410 single / $150,780 joint. An alternative method based on provisional income (maximum $5,840 joint / $4,560 single, not indexed) can be used instead if it gives a larger subtraction. Federally, up to 85% of benefits can be taxable depending on your combined income (IRS Pub 915); that part doesn't change by state.
Category
- Personal Tax Deductions