How do you calculate MN subtractions?

[mkingsburymn1]

MN subtractions include the standard deduction and what else?

[JohnW152]

There are many subtractions other than standard or itemized deductions, exemptions and the state income tax refund from line 1 of your federal Schedule 1.   

See Line 7—Subtractions from line 35 of Schedule M1M and line 21 of Schedule M1MB on page 15 of the Individual Income Tax Forms and Instructions for a comprehensive listing.