You cannot engage in any substantial gainful activity because of a physical or mental condition.You are considered to have a permanent and total disability if: You or your spouse have a permanent and total disability (as defined below) and received federally taxable disability income during the tax year.You or your spouse were age 65 or older by the end of the tax year.You must meet certain income requirements listed in the instructions for Schedule M1R, Age 65 or Older/Disabled Subtraction. This applies even if you do not qualify for the federal credit (Schedule R). If you are age 65 or older, or have a permanent and total disability, you may qualify for a subtraction to lower your Minnesota taxable income. Senior Citizens Property Tax Deferral Program.What income is taxable and do I need to file?.Household Income for K-12 Education Credit.Household Income for Income Tax Credits.Frequently Asked Questions for Families.K-12 Education Credit Assignment Program.Tax Relief for Deceased Active-Duty Military.Tax Debt Relief for Active-Duty Military.Tax Relief for Spouses of Servicemembers.Credit for Military Service in a Combat Zone.Military Service Credit for Deceased Taxpayer.Minnesota Taxation of Gambling Winnings.Appeals, Audits, and Penalty Abatements.Alternative Minimum Tax Credit (Schedule M1MTC).
Reservation Income for American Indians.Gain from the Sale of a Farm: Insolvent Farmer.Education Savings Account Recapture Tax.Education Savings Account Contributions.AmeriCorps Programs Post-Service Awards.Age 65 or Older or Disabled Subtraction.Master's Degree in Teacher's Licensure Field.State or Local Government Bond Interest.