Terms Used In Minnesota Statutes 290A.09

• Claimant: means a person, other than a dependent, as defined under sections 151 and 152 of the Internal Revenue Code disregarding section 152(b)(3) of the Internal Revenue Code, who filed a claim authorized by this chapter and who was a resident of this state as provided in chapter 290 during the calendar year for which the claim for relief was filed. See Minnesota Statutes 290A.03
• Commissioner: means the commissioner of revenue of the state of Minnesota. See Minnesota Statutes 290A.03
• Disability: means :

  (a) Inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than 12 months, or

  (b) Blindness; and the term "blindness" means central acuity of 20/200 or less in the better eye with the use of a correcting lens. See Minnesota Statutes 290A.03

• Homestead: means the dwelling occupied as the claimant's principal residence and so much of the land surrounding it, not exceeding ten acres, as is reasonably necessary for use of the dwelling as a home and any other property used for purposes of a homestead as defined in section 273. See Minnesota Statutes 290A.03
• Household: means a claimant and an individual related to the claimant as the claimant's spouse who are domiciled in the same homestead. See Minnesota Statutes 290A.03
• Income: means the sum of the following:

  (1) federal adjusted gross income as defined in the Internal Revenue Code; and

  (2) the sum of the following amounts to the extent not included in clause (1):

  (i) all nontaxable income;

  (ii) the amount of a passive activity loss that is not disallowed as a result of section 469, paragraph (i) or (m) of the Internal Revenue Code and the amount of passive activity loss carryover allowed under section 469(b) of the Internal Revenue Code;

  (iii) an amount equal to the total of any discharge of qualified farm indebtedness of a solvent individual excluded from gross income under section 108(g) of the Internal Revenue Code;

  (iv) cash public assistance and relief;

  (v) any pension or annuity (including railroad retirement benefits, all payments received under the federal Social Security Act, Supplemental Security Income, and veterans benefits), which was not exclusively funded by the claimant or spouse, or which was funded exclusively by the claimant or spouse and which funding payments were excluded from federal adjusted gross income in the years when the payments were made;

  (vi) interest received from the federal or a state government or any instrumentality or political subdivision thereof;

  (vii) workers' compensation;

  (viii) nontaxable strike benefits;

  (ix) the gross amounts of payments received in the nature of disability income or sick pay as a result of accident, sickness, or other disability, whether funded through insurance or otherwise;

  (x) a lump-sum distribution under section 402(e)(3) of the Internal Revenue Code of 1986, as amended through December 31, 1995;

  (xi) contributions made by the claimant to an individual retirement account, including a qualified voluntary employee contribution; simplified employee pension plan; self-employed retirement plan; cash or deferred arrangement plan under section 401(k) of the Internal Revenue Code; or deferred compensation plan under section 457 of the Internal Revenue Code, to the extent the sum of amounts exceeds the retirement base amount for the claimant and spouse;

  (xii) to the extent not included in federal adjusted gross income, distributions received by the claimant or spouse from a traditional or Roth style retirement account or plan;

  (xiii) nontaxable scholarship or fellowship grants;

  (xiv) alimony received to the extent not included in the recipient's income;

  (xv) the amount of deduction allowed under section 220 or 223 of the Internal Revenue Code;

  (xvi) the amount deducted for tuition expenses under section 222 of the Internal Revenue Code; and

  (xvii) the amount deducted for certain expenses of elementary and secondary school teachers under section 62(a)(2)(D) of the Internal Revenue Code. See Minnesota Statutes 290A.03