You may or may not have heard, but the State of Minnesota does not conform to the Tax Cuts and Jobs Act changes that have given the 1040 a new look for 2018.
Unlike the Federal return, Minnesota will still allow you to claim personal and dependent exemptions. Minnesota also still allows you to deduct moving expenses.
While the new Federal standard deduction has jumped up to $12,000 filing single and $24,000 married filing joint, the Minnesota standard deduction is still at $6,500 filing single and $13,000 married filing joint. For 2018 you can take the standard deduction for your Federal return but still itemize for Minnesota.
Other deductions such as tax preparation fees, investment expenses and unreimbursed employee business expenses that aren’t eligible to be deducted on your Federal Schedule A can still be deducted on your Minnesota return. Your Minnesota taxable income will start with your Federal adjusted gross income instead of Federal taxable income this year.