https://www.revenue.state.mn.us/sites/default/files/2019-12/m1_inst_19.pdf
Itemized Deductions Minnesota enacted its own allowable itemized deductions beginning in 2019. The Minnesota itemized deductions are reported on Schedule M1SA, Minnesota Itemized Deductions. More information about Minnesota itemized deductions can be found beginning on page 11. You may itemize deductions on your Minnesota income tax return even if you claimed the standard deduction on your federal income tax return. Itemized deductions are reduced as your income exceeds $194,650 ($97,325 if you are married and filing a separate return).
https://www.revenue.state.mn.us/sites/default/files/2019-10/m1sa_19.pdf
https://www.revenue.state.mn.us/sites/default/files/2018-11/m1ue_18.pdf
Line 20 — Unreimbursed Employee Expenses Complete and enclose Schedule M1UE, Unreimbursed Employee Business Expenses. If you are married, filing a joint return, and each you and your spouse are claiming a deduction for unreimbursed employee expenses, each spouse must complete a separate Schedule M1UE with their own expense and reimbursement amounts. Enter the total ordinary and necessary job expenses you paid for which you were not reimbursed. (Amounts your employer included in box 1 of your Form W-2 are not considered reimbursements.) An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be required to be considered necessary.
You must complete Schedule M1UE if either of the following apply:
• You claim any travel, transportation, meal, or entertainment expenses for your job.
• Your employer reimbursed you for any of your job expenses that you would otherwise report on line 20.
Do not include educator expenses you deducted on line 10 of federal Schedule 1. Examples of other expenses to include on Schedule M1UE are:
• Safety equipment, small tools, and supplies needed for your job.
• Uniforms required by your employer that are not suitable for ordinary wear.
• Protective clothing required in your work, such as hard hats, safety shoes, and glasses. • Physical examinations required by your employer.
• Dues to professional organizations and chambers of commerce. • Subscriptions to professional journals.
• Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job. • Certain business use of part of your home. For details, including limits that apply, see IRS Publication 587. • Certain educational expenses. For details, see IRS Publication 970.