Minnesota Individual Income Tax Forms And Instructions

Line Instructions (cont.)

The state file number is the number

Child and Dependent Care Credit

K–12 Education Credit (Schedule

printed in the upper right area inside the

(Schedule M1CD)

M1ED)

margin of the Certificate of Birth Result-

To qualify for the Child and Dependent

You may receive a credit if you paid

ing in Stillbirth.

Care Credit, your federal adjusted gross

education-related expenses in 2017 for a

income must be less than $62,000 with

qualifying child in grades kindergarten

The document control number is the num-

one qualifying person or less than $74,000

through 12 (K–12). See qualifying ex-

ber printed in the lower left corner under

with two or more qualifying persons, and

penses on page 13.

the barcode on the Certificate of Birth

one of the following conditions must ap-

Resulting in Stillbirth.

To qualify, your household income—

ply:

which is your federal adjusted gross in-

If you qualify for the credit, complete

• You paid someone (other than your de-

come plus most nontaxable income—must

Schedule M1PSC, Credit for Parents of

pendent child or stepchild younger than

be under the limit based on the number

Stillborn Children, and Schedule M1REF

age 19) to care for a qualifying person

of qualifying children you have in grades

and include these schedules with your

while you (and your spouse if filing a

K–12. A qualifying child is the same as for

Minnesota income tax return.

joint return) were working or looking

the federal earned income credit.

Credit for Taxes Paid to Wisconsin

for work. A qualifying person and quali-

Enter the number of qualifying children on

(Schedule M1RCR)

fied expenses match the federal credit

line 3a of Schedule M1REF.

You may be eligible for a refundable credit

for child and dependent care expenses

for income tax paid to Wisconsin if both

If your total number of

Your household

• You were an operator of a licensed fam-

of the following are true:

qualifying children is:

income limit is:

ily daycare home caring for your own

1 or 2 . . . . . . . . . . . . $37,500

•

You were domiciled in Minnesota for

dependent child who had not reached

3 . . . . . . . . . . . . . . . . $39,500

all or part of 2017

the age of six by the end of the year

4 . . . . . . . . . . . . . . . . $41,500

•

You incurred 2017 income tax for

• You are married and filing a joint return,

5 . . . . . . . . . . . . . . . . $43,500

Minnesota and for Wisconsin on the

your child was born in 2017, and you

6 or more . . . . . . . . .

same income earned for professional

did not participate in a pre-tax depen-

* More than 6 children: $43,500 plus $2,000

or personal services

dent care assistance program

for each additional qualifying child.

If one of these conditions applies to you,

Use Schedule M1RCR, Credit for Tax

If you qualify for the credit, complete

complete Schedule M1CD, Child and

Paid to Wisconsin, to determine the nonre-

Schedule M1ED, K-12 Education Credit,

Dependent Care Credit, and Schedule

fundable and refundable credits for taxes

and Schedule M1REF and include these

M1REF and include these schedules with

paid to Wisconsin.

schedules with your Minnesota income tax

your Minnesota income tax return. Enter

return.

Line 26—Business and Investment

the number of qualifying persons on line

Credits (Schedule M1B)

Credit for Parents of Stillborn Chil-

1a of Schedule M1REF.

Complete Schedule M1B, Business and

dren (Schedule M1PSC)

Minnesota Working Family Credit

Investment Credits, if you qualify for any

You may qualify for the Credit for Parents

(Schedule M1WFC)

of the following credits as a sole propri-

of Stillborn Children if in 2017 you:

If you qualify for the federal earned in-

etor, a partner of a partnership, share-

•

Experienced a stillbirth

come credit, you may also qualify for the

holder of an S corporation, or beneficiary

•

Received a Certificate of Birth Result-

Minnesota Working Family Credit.

of a trust:

ing in Stillbirth from the Minnesota

Use Schedule M1WFC, Working Family

• Angel Investment Tax Credit (certified

Department of Health, Office of Vital

Credit, and the WFC table on pages 19–22

by the Department of Employment and

Records

to determine your Minnesota credit.

Economic Development)

•

Would have claimed the child as a

• Enterprise Zone Credit (certified by

Part-year residents may qualify for this

dependent if the child had been born

the Department of Employment and

credit based on the percentage of income

alive

Economic Development)

taxable to Minnesota.

You will need to enter the document con-

• Historic Structure Rehabilitation Credit

If you qualify for the credit, complete

trol number, and state file number from the

(certified by the State Historic Preser-

Schedule M1WFC and Schedule M1REF

Certificate of Birth Resulting in Stillbirth

vation Office)

and include these schedules with your

you received from the Minnesota Depart-

• Greater Minnesota Internship Credit

Minnesota income tax return. Enter the

ment of Health.

(certified by the Office of Higher Edu-

number of your qualifying children on line

cation or an eligible institution)

2a of Schedule M1REF.

For more information, see the instructions

for Schedule M1B.

Minnesota Individual Income Tax Forms And Instructions - 2017 Page 16

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