Schedule M1cr - Credit For Income Tax Paid To Another State - 2013 Page 2
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1
22013 Schedule M1CR Instructions
Who is Eligible?
If You Paid Taxes to More
Do not include any income you received
from a lump-sum distribution from a quali-
Than One Other State
You may be eligible for the credit for income
fied retirement plan that is listed as income
tax paid to another state if:
If you paid 2013 state income tax on the
on your Schedule M1LS, Tax on Lump-Sum
• you were a Minnesota resident for all or
same income to Minnesota and to more
Distribution.
part of 2013; and
than one other state:
Line 2
• you incurred 2013 income tax (includ-
1 Complete a separate M1CR for each state.
Full-Year Residents: Complete the work-
ing tax withheld) for Minnesota and for
2 Add the amounts from line 7 or line 11,
sheet at the bottom of this page to deter-
another state on the same income. A
whichever applies, from each M1CR.
mine line 2.
Canadian province or territory and the
3 Enter the result from step 2 on line 17 of
District of Columbia are considered a
Part-Year Residents: From Schedule
Form M1.
state for purposes of this credit.
M1NR, add line 19 column B, line 21 col-
umn B, and line 23. Then, subtract from the
Include: Any income taxes paid to another
Lines 1 through 6
total line 10 column B. Enter the result on
state by an S corporation or a partnership
line 2 of Schedule M1CR.
Round amounts to the nearest whole dollar.
that you included on line 8 of Schedule
M1M.
Full-Year and Part-Year Residents of
Line 6
Minnesota
Enter the tax amount from the other state’s
Do not include: Any tax paid to a local
tax return. The amount of tax must be be-
Line 1
unit of government (such as a city, county
fore you subtract any income tax withheld
If you were required to file Schedule M1NC,
or school district) or national government,
by that state or any estimated tax you paid
your Minnesota adjusted gross income is
including a possession of the United States
to that state. Do not include any tax you
line 16 or line 17.
or the national government of Canada.
paid to cities or counties.
If you were not required to file Schedule
Canadian province or territory taxes used to
If you filed Schedule M1LS, do not include
M1NC, your Minnesota adjusted gross
claim a federal foreign tax credit cannot be
on line 6 any tax you paid on income from
income is line 37 of Form 1040, line 21 of
used to determine your Minnesota credit.
a lump-sum distribution from a qualified
Form 1040A, line 4 of Form 1040EZ, line
See the line 6 instructions for details.
retirement plan.
36 of Form 1040NR or line 10 of Form
Part-Year Residents
1040NR-EZ.
If you paid taxes to a Canadian province
To be eligible, you must have been a Minne-
or territory, follow the worksheet below to
Determine the amount of Minnesota
sota resident when you received the income
determine line 6.
adjusted gross income you received in 2013
that was taxed by both states. Also, you
while a Minnesota resident. Of that amount,
must file a return with the other state.
determine the income that was taxed by the
If you were a resident of another
Exception:
other state, and enter that amount on line 1.
state but are required to file a Minnesota
Also include any non-Minnesota municipal
income tax return as a resident, you may be
bonds taxed by the other state.
eligible for this credit if you paid 2013 state
tax on the same income to both Minnesota
Worksheet for Line 2 (for Full-Year Residents Only)
and the state of which you were a resident.
However, you must get a statement from the
1 Add lines 4 and 5 of Schedule M1M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
other state’s tax department stating you are
2 Minnesota adjusted gross income (see line 1 instructions) . . . . . . . . . . . . . . .
not eligible to receive a credit on that state’s
return for income tax paid to Minnesota.
3 Add step 1 and step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Include the statement and Schedule M1CR
4 Net interest you received from U.S. bonds from line 17 of Schedule M1M . .
with your Form M1.
5 Subtract step 4 from step 3. Enter result here and on
Minnesota Residents Working in
Michigan or North Dakota
line 2 of Schedule M1CR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If you had 2013 state income tax withheld
by Michigan or North Dakota from person-
al service income—such as wages, salaries,
tips, commissions, bonuses —you received
Worksheet for Line 6 (If You Paid Canadian Taxes)
from working in one of those states, do not
use Schedule M1CR. You can get a refund
1 Total foreign taxes paid from line 9 of the federal Form(s) 1116 you
of the tax withheld for the period you were
completed for the Canadian taxes you paid . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a Minnesota resident by filing that state’s
2 Total federal foreign tax credit from line 22 of the Form(s) 1116
income tax return with that state.
for your Canadian taxes paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
However, if you paid 2013 income tax to
3 Subtract step 2 from step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
one of those states on income other than
from personal service income—such as in-
4 Tax paid to a Canadian province or territory on income you
come from rental property or from the sale
received while a Minnesota resident . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
of real property—you may be eligible for
5 Amount from step 3 or step 4, whichever is less.
this credit. Complete Schedule M1CR.
Enter the result here and on line 6 of Schedule M1CR . . . . . . . . . . . . . . . . . . .
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