Child Tax Credit

Complete Schedule M1DQC, Dependents and Qualifying Children, to determine who is a qualifying child for the Child Tax Credit. Then, complete Schedule M1CWFC, Minnesota Child and Working Family Credits, to determine your credit amount.  

You are not eligible if any of these apply:

• You were a full-year nonresident
• You have an IRS ban on claiming the federal Earned Income Tax Credit (EITC) 
• You are another person’s dependent or qualifying child

If you owe any other Minnesota tax or government debts, we may offset (take) your refund and apply it to the amount owed. For more information, see Offsets.

Income Thresholds

You will generally qualify for the Child Tax Credit if your income is at or below the level listed for the number of qualifying children you have.¹

¹The thresholds shown assume a filer has earned income of at least $8,750. The thresholds for filers with earned income of less than $8,750 will be slightly lower.

Part-year residents are eligible for the credit even if they move into or out of Minnesota during the year. You must adjust your credit based on your percentage of income taxable to Minnesota.

To calculate your credit, complete Schedule M1NR, Nonresidents/Part-Year Residents, and the worksheet in the Schedule M1CWFC instructions.

Military members whose home of record is Minnesota are considered residents for tax purposes. If you meet the other requirements, you may claim both the federal EITC and the Minnesota Child Tax Credit.

When calculating these credits, you may include nontaxable combat zone pay as earned income.