Worksheet for Line 7
1
Line 11, column B, of Schedule M1NR
........................................................................
2 Line 21, column B, of Schedule M1NR ......................................................................
3 Subtract step 2 from step 1. If zero or less, STOP HERE. You do not qualify. ........................................
4 Line 23 of Schedule M1NR ...............................................................................
5 Dividestep3bystep4(carrytovedecimalplaces).Ifstep3ismorethanstep4,enter1.0.
Enter result on the space provided on line 7 of Schedule M1PSC
..................................................
6
Multiply step 5 by line 6 of Schedule M1PSC
..................................................................
Enter the step 6 result on line 7 of Schedule M1PSC and on line 4 of Schedule M1REF.
Am I eligible?
Youmaybeeligiblefora$2,000refundablecreditifallofthefollowingaretrue:
• Youexperiencedastillbirthin2019.
• YoureceivedaCerticateofBirthResultinginStillbirthfromtheMinnesotaDepartmentofHealth,OceofVitalRecords.
• Youwouldhaveclaimedthechildasadependentifthechildhadbeenbornalive.
What is a Cercate of Birth Resulng in Sllbirth?
ACerticateofBirthResultinginStillbirthisarecordofbirththatisissuedbytheMinnesotaDepartmentofHealth,OceofVitalRecords,toparents
whohaveexperiencedapregnancyloss(fetaldeath)resultinginstillbirth.
What is a state le number?
ItisthenumberprintedintheupperrightareainsidethemarginontheCerticateofBirthResultinginStillbirth.
What if my cercate does not have a state le number?
CalltheOceofVitalRecordsat651-201-5970toaskforareplacementcerticate.
What is a document control number?
ThedocumentcontrolnumberisthenumberprintedinthelowerleftcornerunderthebarcodeontheCerticateofBirthResultinginStillbirth.
How do I request a Cercate of Birth Resulng in Sllbirth?
AparentmayrequestaCerticateofBirthResultinginStillbirthatanytimeafterthelingofafetaldeathreport.UnderMinnesotalaw,afetaldeath
reportmustbeledwithinvedaysofthedeathofafetusforwhom20ormoreweeksofgestationhaveelapsed.Generally,oneoftwopartieslethis
report:themedicalfacilitywherethechildwasdelivered,orthemedicalprofessionalpresentatthetimeofthedelivery.Oncethefetaldeathhasbeen
reported,parentsmayrequestaCerticateofBirthResultinginStillbirthbycompletingarequest/applicationandsubmittingtheformandfeetotheOf-
ceofVitalRecords(Youcanndtheapplicationonlineatwww.health.state.mn.us/people/vitalrecords/docs/stillbirthapp.pdf).
Do both parents need to request a Cercate of Birth Resulng in Sllbirth?
No.Onlyonecreditisallowedperbirthresultinginstillbirth.Ifyouarelingajointreturnwiththepersonlistedonthefetaldeathreport,you
onlyneedtoobtainonecerticateforeachstillbornchild.Ifyouarenotlingjointlywiththepersonlistedonthefetaldeathreport,onlythe
personwhowouldhaveclaimedthechildasaqualifyingdependentin2019,ifthechildhadbeenbornalive,mayclaimthiscredit.
How do I know if I would have had a qualifying dependent?
Generally,thismeansthechildwouldhavelivedwithyouandwouldnothavepaidmorethanhalfoftheirownsupport.Minnesotausesthe
federaldenitionforadependent.Formoreinformation,seeInternalRevenueServicePublication501.
What if I had more than one sllborn child in 2019?
1. Complete a separate Schedule M1PSC for each child.
2. Addtheamountsfromline6orline7,whicheverapplies,fromeachScheduleM1PSC.
3. Enter the result from step 2 on line 4 of Schedule M1REF.
Do I qualify for this credit if I had a sllborn child before 2019?
No.Thedeliverymusthaveoccurredin2019.
Do I qualify for this credit if I received a Cercate of Birth Resulng in Sllbirth from another state for a loss in 2019?
No.TheCerticateofBirthResultinginStillbirthmustbeissuedbytheMinnesotaDepartmentofHealth,OceofVitalRecords.
What do I need to provide?
Toqualifyforthiscredit,youmusthavereceivedaCerticateofBirthResultinginStillbirthissuedbytheMinnesotaDepartmentofHealthforadeliv-
erythatoccurredin2019.Wemayaskyoutoprovideacopyofthisrecordifweareunabletoverifytheinformation.
Line Instrucons
Line B
IfyoudeliveredastillbornchildinMinnesotain2019butdidnotrequestaCerticateofBirthResultinginStillbirth,youcanrequestonebycomplet-
ingarequest/applicationandsubmittingtheformandfeetotheOceofVitalRecords(Youcanndtheapplicationonlineatwww.health.state.mn.us/
people/vitalrecords/docs/stillbirthapp.pdf).YouwillneedthiscerticatetocompleteScheduleM1PSC.
Line 7
IfyourMinnesotagrossincomeisbelowthelingrequirementandyou’relingFormM1toclaimthiscredit,youshouldhaveenteredzeroonline24
of Schedule M1NR, Nonresidents/Part-Year Residents.However,tocorrectlydeterminethiscredit,youmustrstfullycompleteScheduleM1NR(do
notskiplines12-21)todeterminewhattheamountswouldhavebeen,andthenfollowtheWorksheetforLine7.
2019 Schedule M1PSC Instrucons
.