Fillable Form M1wfc - Minnesota Working Family Credit

M1WFC

201344

1344

2013 Minnesota Working Family Credit

Sequence #4

Your first name and initial

Last name

Your Social Security number

Two or more

None

One

Number of Qualifying Children:

Number of months

C hild’s first, middle initial, last name

Relationship to

the child lived

(If you have more than two

you (for example:

Child’s date of birth

Child’s

with you in 2013

qualifying children, list only two)

son, daughter, etc.)

(mmddyyyy)

Social Security number

(see instructions)

You must be eligible for the federal earned income credit (EIC) to claim the Minnesota working family credit. Before you complete this

schedule, you must follow the steps in the instructions for the federal return to determine if you can take the federal earned income credit

and complete the appropriate federal EIC Worksheet. If you were required to file Schedule M1NC, you may need to recompute your earned

income using Minnesota income amounts on the appropriate EIC Worksheet.

Round amounts to the

nearest whole dollar.

1 Enter total earned income from line 1 of EIC Worksheet A, line 6 of Worksheet B, or if you filed 1040A or

1040EZ, line 1 of the EIC worksheet. Include any amount from line 1 of Schedule M1NC. If you completed

EIC Worksheet B and had an adjustment on lines 9 through 13 of Schedule M1NC that would change your

self-employment income, you must also include that adjustment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

2 Using the amount on line 1 and the number of qualifying children,

find the credit amount using the WFC Table from the M1 instruction

booklet (if result is zero, stop here; you do not qualify for this credit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Minnesota adjusted gross income (from line 37 of Form 1040, line 21 of 1040A or line 4 of 1040EZ.

If you were required to file Schedule M1NC, you must enter the amount from line 16 or line 17 of that

schedule) (If a negative number, leave blank). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

If line 3 is the same as line 1, skip line 4 and enter the amount from line 2 on line 5.

4 If you have:

• no qualifying children, is line 3 less than $7,970?

• only one qualifying child, is line 3 less than $20,830?

• two or more qualifying children, is line 3 less than $24,720?

Yes. Go to line 5 below.

No. Using the amount on line 3 and the number of qualifying children,

find the credit amount using the WFC Table from the M1 instruction booklet . . . . . . . . . . . . . . . . . . . . . 4

5 Working family credit amount.

• If you checked “Yes” on line 4, enter the amount from line 2.

• If you checked “No” on line 4, enter the amount from line 2 or line 4, whichever is less . . . . . . . . . . . . . . . . 5

Full-year residents: Also enter this amount on line 26 of Form M1.

6 Part-year residents and nonresidents: Multiply line 5 by line 25 of Schedule M1NR. Enter the result

here and on line 26 of Form M1. However, if your Minnesota gross income is less than $10,000,

see instructions; enter result from step 5 of worksheet in the space below and enter step 7 on line 6 . . . . . . . 6

Step 5 of the worksheet:

7 American Indians working and living on an Indian reservation and taxpayers

with JOBZ business income: Determine from the instructions on the back.

Enter the result here and on line 26 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Include this schedule with your Form M1.

Enter the number of qualifying children in the box provided on line 26 of Form M1.

9995