2019 Schedule M1REF Instrucons
These credits may allow you to receive a refund even if you do not have a tax liability.
Is there a penalty for fraudulently claiming a refund?
Yes. If you le a return that fraudulently claims a credit, you will be assessed a penalty equal to 50 percent of the fraudulently claimed credit.
Line Instrucons
Line 1—Child and Dependent Care Credit (Schedule M1CD)
Married persons ling separate returns cannot claim this credit.
To qualify for the Child and Dependent Care Credit, your adjusted gross income must be less than $64,230 with one qualifying person or
$76,230 with two or more qualifying persons, and one of the following must apply:
• You paid someone (other than your dependent child or stepchild younger than age 19) to care for a qualifying person while you (and your
spouse if ling a joint return) were working or looking for work. A qualifying person and qualied expenses are the same as for the federal
credit for child and dependent care expenses.
• You were a licensed family daycare operator caring for your own dependent child who had not reached the age of six by the end of the year.
• You are married and ling a joint return, your child was born in 2019, and you did not participate in a pretax dependent care assistance pro-
gram.
If you qualify, complete Schedule M1CD, Child and Dependent Care Credit, and include it with your Minnesota income tax return.
Enter the number of qualifying persons on line 1a.
Line 2—Minnesota Working Family Credit (Schedule M1WFC)
Married persons ling separate returns cannot claim this credit.
You may qualify for the Minnesota Working Family Credit if you earned income from a job or were self-employed. See the requirements on
Schedule M1WFC, Working Family Credit. Include Schedule M1WFC with your Minnesota income tax return.
If you are a part-year resident, you may be eligible for this credit based on your percentage of income taxable to Minnesota.
Enter the number of your qualifying children on line 2a.
Line 3—K–12 Educaon Credit (Schedule M1ED)
Married persons ling separate returns cannot claim this credit.
You may receive a credit if you paid education-related expenses in 2019 for a qualifying child in grades kindergarten through 12 (K–12). See
qualifying expenses in the Form M1 instructions.
To qualify, your household income (adjusted gross income plus most nontaxable income) must be under the limit based on the number of quali-
fying children you have in grades K–12. A qualifying child is the same as for the federal earned income credit.
Enter the number of qualifying children on line 3a.
Number of Qualifying Children Your household income limit is:
1 or 2 $37,500
3 $39,500
4 $41,500
5 $43,500
6 or more $43,500 plus $2,000 for each additional qualifying child.
If you qualify for the credit, complete Schedule M1ED, K–12 Education Credit, and include it with your Minnesota income tax return.
Line 4—Credit for Parents of Sllborn Children (Schedule M1PSC)
You may be eligible for the Credit for Parents of Stillborn Children if:
• You experienced a stillbirth in 2019.
• You received a Certicate of Birth Resulting in Stillbirth from the Minnesota Department of Health, Oce of Vital Records.
• The child would have been your dependent if the child had been born alive.
We may ask you to provide a copy of your Certicate of Birth Resulting in Stillbirth.
If you qualify for the credit, complete Schedule M1PSC, Credit for Parents of Stillborn Children, and include it with your Minnesota income
tax return.
If you are a part-year or nonresident, you may be eligible for this credit based on your percentage of income taxable to Minnesota.
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