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Child and Dependent Care Credit

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The Minnesota Child and Dependent Care Credit helps offset certain care expenses for one or more qualifying persons. This credit is refundable, meaning you can receive a refund even if you do not owe income tax. To claim the credit, complete Schedule M1CD, Child and Dependent Care Credit.

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Credit Amount [+]

The credit begins to phase out if your federal adjusted gross income is over $59,210.

If you have	and your 2023 federal AGI is	your maximum credit is
1 qualifying dependent	less than $59,210	$600
1 qualifying dependent	between $59,210 and $71,210	$600 reduced by 5% of federal AGI exceeding $59,210
1 qualifying dependent	more than $71,210	$0 (You are not eligible)
2 or more qualifying dependents	less than $59,210	$1,200
2 or more qualifying dependents	between $59,210 and $83,210	$1200 reduced by 5% of federal AGI exceeding $59,210
2 or more qualifying dependents	more than $83,210	$0 (You are not eligible)

You must adjust your credit amount if either of these apply:

You are a part-year resident for tax purposes.
You are eligible for the Reservation Income for American Indians Subtraction.

Qualifications [+]

You may be eligible for this credit if you (and your spouse if filing a joint return) had earned income. You must have documentation showing the expenses you paid for either:

Someone to care for your child or other qualifying person
Someone for household services

To qualify for the credit, all of these must be true:

Your filing status is not Married Filing Separately
The qualifying person lived with you for more than half of the year
Your 2023 federal adjusted gross income is less than $71,210 with one qualifying person or $83,210 with two or more qualifying persons

You may still qualify if you had or adopted a baby born during the tax year, or if you are a licensed daycare operator. For details, see the instructions for Schedule M1CD.

Qualifying Person [+]

The Minnesota Department of Revenue uses the federal definition for qualifying person (see IRS Publication 503). You may claim the credit if both of these apply:

Your child meets the requirements of a qualifying person for the federal credit.
Your child is not your dependent and you were divorced, legally separated, or lived apart from your spouse during the last six months of 2023. In this case, the other parent cannot treat the child as a qualifying person.

When you calculate the financial support you provided for a qualifying person, you do not need to include Minnesota Family Investment Program (MFIP) or Minnesota Supplemental Aid payments.

Expenses [+]

Generally, expenses may qualify if you paid for either:

The care of your qualifying person so you (and your spouse, if filing a joint return) could work or look for work
Household services so you (and your spouse, if filing a joint return) could work or look for work

These costs are not eligible:

Food, clothing, education, or entertainment, unless provided as part of the care and cannot be separated from other care expenses
Payments made for you by another person or government agency

Note: You may claim up to $3,000 in qualifying expenses for one child or $6,000 for two or more children.

Contact Info

Contact form

Phone [+]

Questions

651-296-3781
800-652-9094

Hours [+]

Address [+]

Mail your income tax return to:

Minnesota Revenue
Mail Station 0010
600 N. Robert St.
St. Paul, MN 55146-0010

Mail your property tax refund return to :

Minnesota Revenue
Mail Station 0020
600 N. Robert St.
St. Paul, MN 55146-0020

Mail your tax questions to:

Minnesota Revenue
Mail Station 5510
600 N. Robert St.
St. Paul, MN 55146-5510

Street address (for deliveries):
Minnesota Revenue
Individual Income Tax
600 N. Robert St.
St. Paul, MN 55101

Returns and payments may be placed in the night deposit box located in front of our building.

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Last Updated

December 21, 2023