What form is needed if I'm over age 65 and seperated for filing MN state taxes?

The 2021 Schedule M1R is the Age 65 or Older/Disabled Subtraction and one of the forms you would use for your Minnesota return, if you qualify based on filing status and income. This schedule is attached to your Form M1, Individual Income Tax Return for Minnesota. 

You must meet certain income requirements listed in the instructions for Schedule M1R, Age 65 or Older/Disabled Subtraction. Also, one of these must apply:

• You or your spouse were age 65 or older by the end of the tax year
• You or your spouse have a permanent and total disability (as defined below) and received federally taxable disability income during the tax year

You are considered to have a permanent and total disability if:

• You cannot engage in any substantial gainful activity because of a physical or mental condition
• A physician determines that the condition has lasted or can be expected to last continuously for at least a year, or that the result of the condition could be death

If you are married and file separate returns, you do not qualify unless you and your spouse lived apart for the entire tax year.