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    4                                                      FINAL DRAFT — 10/2/23                                                                                                                                                             4
    5                                                                                                                                                                                                                                        5
    6                                                                                                                  *231781*                                                                                                              6
    7  2023 Schedule M1CMD, Credit for Attaining Master’s Degree                                                                                                                                                                             7
    8  in Teacher’s Licensure Field                                                                                                                                                                                                          8
    9                                                                                                                                                                                                                                        9
    10 You may qualify for this credit if all of these are true:                                                                                                                                                                             10
    11  You began a master of arts or science degree program after June 30, 2017                                                                                                                                                           11
    12  •  Your master’s degree program did not include pedagogy or a pedagogy component                                                                                                                                                     12
    13  •  You held a teaching license from the Minnesota Professional Educator Licensing and Standards Board (PELSB) when you began and                                                                                                     13
    14    completed the program                                                                                                                                                                                                              14
    15  •  You completed the program in taxable year 2023                                                                                                                                                                                    15
    16  You completed the master’s degree program in a core content area directly related to your licensure field. Core content areas are                                                                                                  16
    17    reading, English or language arts, mathematics, science, foreign languages, civics and government, economics, arts, history, and                                                                                                   17
    18    geography                                                                                                                                                                                                                          18
    19 See the instructions for additional qualifications.                                                                                                                                                                                   19
    20                                                                                                                                                                                                                                       20
    21 YOUR FIRST NAME, INITXXXX                           YOUR LAST NAMEXXXXXXXXXXXX                               999999999                                                                                                                21
       Your First Name and Initial                          Last Name                                               Social Security Number
    22                                                                                                                                                                                                                                       22
    23                                                                                                                                                                                                                                       23
    24 Minnesota PELSB Licensure Information                                                                                                                                                                                                 24
    25                                                                                                                                                                                                                                       25
        
    26 FUNCTION DESCRIPTIONXXXXX                           12XXXXXXXXXXXXXXXXXXXXXXXX                               99999999999999                                                                                                           26
       Function Description                                Student Grade Level                                      File Folder Number
    27                                                                                                                                                                                                                                       27
    28                                                                                                                                                                                                                                       28
    29 Master’s Degree Program Information                                                                                                                                                                                                   29
    30                                                                                                                                                                                                                                       30
    31 ACCREDITED COLLEGE UNIVER                           DEGREE PROGRAMXX                     11223333                      11223333                                                                                                       31
       Accredited College/University                       Degree Program                       Program Start Date                                                                                                   Program Completion Date
    32                                                                                                                                                                                                                                       32
    33                                                                                                                                                                                                                                       33
    34                                                                                                                                                                                                                                       34
    35                                                                                           Round amounts to the nearest whole dollar.                                                                                                  35
    36 All Applicants                                                                                                                                                                                                                        36
    37   1  Total amount paid in tuition and required fees, books, and instructional materials for the program   . . . .  . . . . . .  . . . .  .  1                                                                     12345678            37
    38                                                                                                                                                                                                                                       38
    39   2  Total amount of scholarships received in all years for the program  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  .                                        2   12345678            39
    40                                                                                                                                                                                                                                       40
    41   3  Total employer reimbursement received in all years for the program  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .                                             3   12345678            41
    42                                                                                                                                                                                                                                       42
    43   4  Add lines 2 and 3 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . 4   12345678            43
    44                                                                                                                                                                                                                                       44
    45   5  Subtract line 4 from line 1. If zero or less, STOP HERE. You do not qualify  . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . .                                             5   12345678            45
    46                                                                                                                                                                                                                                       46
    47   6  Enter the lesser of line 5 or $2,500  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . .              6   12345678            47
    48      Full-Year Residents: Also enter this amount on line 8 of Schedule M1C.                                                                                                                                                           48
    49                                                                                                                                                                                                                                       49
    50                                                                                                                                                                                                                                       50
    51   Part-Year Residents and Nonresidents                                                                                                                                                                                                51
    52   7  Enter the percentage from line 30 of Schedule M1NR   . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . .                           7   12345678            52
    53                                                                                                                                                                                                                                       53
    54   8  Multiply line 6 by line 7. Enter the result here and on line 8 of Schedule M1C.  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  .                                                 8   12345678            54
    55                                                                                                                                                                                                                                       55
    56 Include this schedule with your Form M1.                                                                                                                                                                                              56
    57                                                                                                                                                                                                                                       57
    58                                                                                                                                                                                                                                       58
    59                                                                                                                                                                                                                                       59
    60                                                                                                                                                                                                                                       60
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    62                                                                                                                                                                                                                                       62
    63                                                                        9995                                                                                                                                                           63
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2023 Schedule M1CMD Instructions

Am I eligible?
If you are a licensed Minnesota teacher who completed a master of arts or science degree program in 2023, you may be eligible for a nonre-
fundable credit up to $2,500. 
You qualify for the credit if all of these are true: 
•  You began a master’s degree program after June 30, 2017.
•  Your master’s degree program did not include pedagogy or a pedagogy component. Pedagogy is the art, occupation, or practice of teach-
  ing.
• You completed the master’s degree program in 2023 in a core content area directly related to your licensure field. Core content areas 
  include reading, English or language arts, mathematics, science, foreign languages, civics and government, economics, arts, history, and 
  geography.
•  You held a Minnesota teaching license issued by the Minnesota Professional Educator Licensing and Standards Board (PELSB) when 
  you began and completed the master’s degree program. 
•  You paid for tuition or required fees, books, or instructional materials for your master’s degree program. 
If you are a part-year resident or nonresident, you may be eligible for this credit based on your percentage of income taxable to Minnesota. 

Do I need proof of my expenses?
Yes. Save transcripts and detailed records of payments (such as student account statements) for tuition and required fees, books, and instruc-
tional materials. We may ask for these records if we have questions.

Who is a qualified teacher?
A qualified teacher is any person with a teaching license issued by the PELSB. To qualify, you must have a teaching license when you began 
and completed the master’s degree program.

What expenses qualify?
Qualifying expenses include all tuition and required fees, books, and instructional materials purchased for your master’s degree program. 
You can include expenses for which you received scholarships or employer reimbursement, but you must include the scholarships and reim-
bursement on lines 2 and 3.

Can I qualify for this credit more than once?
You may only claim this credit once for each master’s degree program completed in a core content area. 

What is a core content area?
Core content areas are reading, English or language arts, mathematics, science, foreign languages, civics and government, economics, arts, 
history, and geography. 

Line Instructions
Round amounts to the nearest whole dollar.
Line 1
Enter the total amount you paid for tuition and required fees, books, and instructional materials for your master’s degree program. Include 
amounts you paid in prior years.
Line 2 
Enter the amounts you received in scholarships for your master’s degree program. Include amounts you received in prior years.
Line 3
Enter the amounts you received in employer reimbursements for your master’s degree program. Include amounts you received in prior 
years.
Line 6
The maximum credit amount is $2,500 for each degree. 

Questions? Need forms? 
Forms and information are available on our website at www.revenue.state.mn.us. 
If you have questions:
•  Visit our website at  
  www.revenue.state.mn.us
•  Send us an email at  
  individual.incometax@state.mn.us
• Call us at 651-296-3781 or 1-800-652-9094






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