Updated 01/09/2024
Confirmed for 2023 taxes!
We can help you with your 2023 tax year!
For 2023:
2023 M1UE Unreimbursed Employee Business Expenses
“Standard meal allowance. Instead of actual cost, you may be able to claim the standard meal allowance for your daily meals and incidental
expenses (M&IE) while away from your tax home overnight. Under this method, instead of keeping records of your actual meal expenses, you
deduct a specified amount depending on where you travel. You must still keep records of the time, place, and business purpose of your travel.
The standard meal allowance is the federal M&IE rate. For most small localities in the United States, this rate is $55 a day. Most major cities
and many other localities in the United States qualify for higher rates.”
2023 M1SA Minnesota Itemized Deductions
“Line 20 — Unreimbursed Employee Expenses
Complete and enclose Schedule M1UE, Unreimbursed Employee Business Expenses. If you are married, filing a joint return, and both you and
your spouse claim deductions 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.
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. If you do not claim
reimbursement that you are entitled to receive from your employer, you cannot deduct the expenses that apply to unclaimed reimbursement. See
IRS Publication 970 for more information.
You must complete Schedule M1UE if either of these 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 11 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 (see IRS Publication 587 for details on limits)
• Certain educational expenses (see IRS Publication 970 for details)”
For 2022:
2022 M1UE, Unreimbursed Employee Business Expenses (state.mn.us)
2022 M1SA, Minnesota Itemized Deductions (state.mn.us)
For 2021:
For 2020:
https://www.revenue.state.mn.us/sites/default/files/2020-12/m1sa_20.pdf for 2020 Schedule M1SA Minnesota Itemized Deductions form
https://www.revenue.state.mn.us/sites/default/files/2020-12/m1ue_20.pdf for 2020 Schedule M1UE, Unreimbursed Employee Business Expenses
Itemized Deductions: Minnesota enacted its own allowable itemized deductions beginning in 2019. The Minnesota itemized deductions are reported on Schedule M1SA,Minnesota Itemized deduction film. You must also use Schedule M1UE, Unreimbursed Employee Business Expenses. 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).
Form M1SA 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.