Schedule M1ref - Refundable Credits - 2017 (Page 2 of 2) in pdf

2017 Schedule M1REF Instructions

Before you complete this schedule, you

Enter the number of qualifying children

Line 2—Minnesota Working Family

must complete the supporting credit

in the box provided on line 3.

Credit (Schedule M1WFC)

schedule for each credit you qualify

Married persons filing separate returns

If your total number of

Your household

for.

cannot claim this credit.

qualifying children is:

income limit is:

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

These credits may allow you to receive

If you qualify for the federal earned in-

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

a refund even if you do not have a tax

come credit, you may also qualify for the

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

liability.

Minnesota Working Family Credit.

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

Use Schedule M1WFC, Working Fam-

Is there a penalty for fraudulently

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

ily Credit, and the WFC table in the M1

claiming a refund?

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

instruction booklet to determine your

Yes. If you file a return that fraudulently

for each additional qualifying child.

Minnesota credit.

claims a credit, you will be assessed

If you qualify for the credit, complete

a penalty equal to 50 percent of the

Part-year residents may qualify for this

Schedule M1ED, K–12 Education Credit,

fraudulently claimed credit.

credit based on the percentage of income

and include it with your Minnesota in-

taxable to Minnesota.

Line 1—Child and Dependent Care

come tax return.

Credit (Schedule M1CD)

If you qualify for the credit, complete

Line 4—Credit for Parents of

Married persons filing separate returns

Schedule M1WFC and include it with

Stillborn Children (Schedule M1PSC)

cannot claim this credit.

your Minnesota income tax return.

You may be eligible for the Credit for

To qualify for the Child and Dependent-

Enter the number of your qualifying

Parents of Stillborn Children if:

Care Credit, your household income—

children in the box provided on line 2 of

• you experienced a stillbirth in 2017

federal adjusted gross income plus most

this schedule.

• you received a Certificate of Birth

nontaxable income—must be less than

Line 3—K–12 Education Credit

Resulting in Stillbirth from the Min-

$62,000 with one qualifying person or

(Schedule M1ED)

nesota Department of Health, Office

$74,000 with two or more qualifying per-

Married persons filing separate returns

of Vital Records

sons, and one of the following conditions

cannot claim this credit.

must apply:

• the child would have been your de-

You may receive a credit if you paid

pendent if they had been born alive

• You paid someone (other than your de-

education-related expenses in 2017 for a

pendent child or stepchild younger than

You may be asked to provide a copy

qualifying child in grades kindergarten

age 19) to care for a qualifying person

of the Certificate of Birth Resulting in

through 12 (K–12). See qualifying ex-

while you (and your spouse if filing a

Stillbirth.

penses in the M1 instruction booklet.

joint return) were working or looking

If you qualify for the credit, complete

for work. A qualifying person and quali-

To qualify, your household income—

Schedule M1PSC, Credit for Parents of

fied expenses match the federal credit

which is your federal adjusted gross

Stillborn Children, and include it with

for child and dependent care expenses

income plus most nontaxable income—

your Minnesota income tax return.

must be under the limit based on the

• You were an operator of a licensed fam-

Part-year and nonresidents may qualify

number of qualifying children you have

ily daycare home caring for your own

for this credit based on the percentage of

in grades K–12. A qualifying child is the

dependent child who had not reached

income taxable to Minnesota.

same as for the federal earned income

the age of six by the end of the year

credit.

• You are married and filing a joint return,

Line 5—Refundable credit for taxes

your child was born in 2017, and you

paid to Wisconsin (Schedule M1RCR)

did not participate in a pre-tax depen-

You may be eligible for a refundable

dent care assistance program

credit if you were a Minnesota resident

who paid taxes to Wisconsin in 2017.

If one of the above conditions applies to

If you qualify for this credit, complete

you, complete Schedule M1CD, Child

Schedule M1RCR, Refundable Credit for

and Dependent Care Credit, and include it

Taxes Paid to Wisconsin, and include it

with your Minnesota income tax return.

Enter the number of qualifying persons in

the box provided on line 1.

Schedule M1ref - Refundable Credits - 2017 Page 2

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