Can I itemize on my Minnesota return if I claimed the standard deduction on the federal return?

Yes. Minnesota allows you to itemize on your state return even if you claimed the standard deduction on your federal return.

To do this, you must still complete the Itemized Deductions section of the federal return within the software, because Minnesota itemized deductions are based on federal inputs. You may also need to make manual adjustments to certain deduction amounts. 

Special Rule for Married Filing Separately

If you file Married Filing Separately, both spouses must claim the same type of deduction (standard or itemized), unless you lived apart for the entire tax year. 

Income Limits Affecting Itemized Deductions

Minnesota reduces itemized deductions when income exceeds:

• $238,950, or
• $119,475 if Married Filing Separately 

Where Do I Make Manual Entries in the Program?

If adjustments are needed, follow these steps:

1. Go to the State Section.
2. Select Edit Minnesota State Return.
3. Go to Subtractions from Income to enter or adjust deductions manually.

For full Minnesota instructions, refer to the state instructions.