Military Appreciation Month - Claim a subtraction for military pensions

Beginning with tax year 2016, you may be able to subtract certain military retirement pay (including pensions) from your Minnesota taxable income and alternative minimum taxable income.

Do I qualify?

You may qualify if your retirement pay is taxable on your federal return and was for any of the following:

• Service in the active component of the military (U.S. Code Title 10, sections 1401 to 1414)
• Retirement pay for service in the reserve component (U.S. Code Title 10, section 12733)
• Survivor benefit plan payments, including payments to a former spouse as part of a court order (U.S. Code Title 10, sections 1447 to 1455)

You may not claim this subtraction if you claim the Credit for Past Military Service.

What if I filed my Minnesota income tax return and did not claim the subtraction?

You may amend your Minnesota return using Form M1X, Amended Minnesota Income Tax, and claim the subtraction. See our current and prior year forms and instructions to find this form. To claim a refund, you must generally amend your return within 3.5 years from your original return due date.

Where can I find more information?

• For details on this subtraction, see the Minnesota Department of Revenue's Military Pensions page.
• For details on Minnesota’s other military tax benefits, see our Members of the Military page.