Advance Payments of the Child Tax Credit

We will start sending payments at the end of the July, September, and November. Based on the payment type you can expect to receive your payments by the dates listed.

• Direct Deposit: August 1, October 1, December 1
• Check: August 15, October 15, December 15

To choose advance payments of your Child Tax Credit, you must file an income tax return by April 15:

• Electronically: Use tax software to file your Minnesota income tax return online. This is the fastest option to get your refund processed.
• By mail: Download and complete Form M1, Schedule M1DQC, Schedule M1REF, and Schedule M1CWFC. On Schedule M1CWFC check the box to elect to receive advance payment of your child tax credit and complete Sections 1 and 2. Mail your completed return to:
       Minnesota Department of Revenue 
       Mail Station 0015 
       600 N. Robert St. 
       St. Paul, MN 55146-0015

Choosing advance payments may impact Supplemental Nutrition Assistance Program (SNAP) benefits and eligibility. 

SNAP benefits and eligibility are not impacted if you claim the Child Tax Credit without advance payments.

Estimator Tool and More Information

For an estimator of how advance payments affect your SNAP benefits, requirements, and other related information, visit the Minnesota Department of Children, Youth, and Families website.

If you choose to receive advance payments of your Child Tax Credit, you must file a Minnesota Individual Income Tax return the next year. We will send a letter at the end of the year with information about the payments you received. Use this information when you file your next income tax return. 

Advance payments of your Child Tax Credit are estimated based upon your income and number of qualifying children reported on your current return. If your income or number of qualifying children changes on your next income tax return, the amount of your Child Tax Credit may be different than estimated.

In some situations, advance payments will need to be repaid. Your next income tax return refund or your balance due may be impacted.  

Minimum Credit: Repayment Protection

The Minimum Credit protects many families from having to repay advance payments. To be protected by the Minimum Credit, both must be true: 

• You remain eligible for any amount of the credit on your 2025 income tax return
• The number of qualifying children you are claiming on your 2025 income tax return has not changed enough to reduce the credit below what was advanced

Visit Common Repayment Examples for more detailed information.

If you claimed the Child Tax Credit on your income tax return and chose to receive advance payments of the following year's Child Tax Credit, beginning in March 2025, you can use e-Services to: 

• Update your mailing address
• Change to a paper check
• Stop advance payments for the year

If you stop advance payments for the year, you must wait until you file your next income tax return to choose advance payments again for the following year. You are still required to file a 2025 income tax return even if you stopped your advance payments.

You can also cancel direct deposit or your advance payments by contacting us at 651-296-3781, 800-652-9094 or by emailing individual.incometax@revenue.state.mn.us.

You should not amend your income tax return if you only need to stop advance payments, see Change or Stop Advance Payments above.

You cannot amend your income tax return for the sole purpose of starting advance payments.

If you are getting advance payment of your Child Tax Credit and you amend any part of Schedule M1CWFC, Minnesota Child and Working Family Credits, we will stop advance payments. You can still claim the remainder of your Child Tax Credit as part of your next income tax return. You can amend other parts of your income tax return without affecting your advance payments.