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    4                                                    FINAL DRAFT - 10/2/23                                                                                                                                                            4
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    7  2023 Schedule M1RCR, Credit for Tax Paid to Wisconsin                                                                                                                                                                              7
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    10 TAXPAYER’S 1ST NAME,INXXXX TAXPAYER’S LAST NAMEXXXXXXXXXXXX 999999999                                                                                                                                                              10
    11 Your First Name and Initial                              Last Name                                                                                           Social Security Number                                                11
    12                                                                                                                                                                                                                                    12
    13 Complete this schedule if you paid state income tax to Minnesota and Wisconsin on the same income while a resident of Minnesota. If                                                                                                13
    14 you paid income tax to other states or Canadian provinces, complete Schedule M1CR, Credit for Income Tax Paid to Another State.                                                                                                    14
    15 To be eligible for this credit, all of these must apply:                                                                                                                                                                           15
    16 •   You were a full-year or part-year Minnesota resident in 2023                                                                                                                                                                   16
    17 •   You paid 2023 state income tax to both Minnesota and Wisconsin on the same income                                                                                                                                              17
    18 •  You were a Minnesota resident when both states taxed the same income                                                                                                                                                            18
    19                                                                                                                                                                                                                                    19
    20   X  Check this box if you are claiming a credit for taxes paid by a pass-through entity in another state (see instructions).                                                                                                      20
    21                                                                                                                                                                                                           Round amounts to the     21
    22 Full-Year Residents and Part-Year Residents                                                                                                                                                               nearest whole dollar.    22
    23   1  Amount of adjusted gross income you received while                                                                                                                                                                            23
    24       a Minnesota resident that was taxed by Wisconsin (see instructions)           . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  .   1                                       12345678          24
    25                                                                                                                                                                                                                                    25
    26   2  Your adjusted gross income adjusted by U .S . bond interest and     bonds of another state(see instructions)  . .  . . . . . .  2                                                                           12345678          26
    27   3  Divide line 1 by line 2 . Enter the result as a decimal (carry to                                                                                                                                                             27
    28       five decimal places; if line 1 is more than line 2, enter 1.00000)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .3.  .                                     1.12345                28
    29   4    Complete the lines below to determine your Minnesota tax after credits.                                                                                                                                                     29
    30       a  Tax from line 13 of Form M1 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . .  4a  12345678                                                                             30
    31                                                                                                                                                                                                                                    31
    32       b  Add lines 1-2 and 4-9 of Schedule M1C  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  4b           12345678                                                                             32
    33                                                                                                                                                                                                                                    33
    34       Subtract line 4b from line 4a (if result is zero or less, enter 0)   .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . .  .  4                          12345678          34
    35                                                                                                                                                                                                                                    35
    36   5   Multiply line 4 by line 3    . . . .  . . . . . .  . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . .  .  5      12345678          36
    37   6    From your Wisconsin Form 1NPR, enter the income tax amount before                                                                                                                                                           37
    38       you subtract any tax withheld or estimated tax payments (see instructions)   . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . .  .  6                                                   12345678          38
    39   7 Full-year residents     : Enter amount from line 5 or line 6, whichever is less . Also include on line 3 of Schedule M1C .                                                                                                     39
    40       Part-year residents: Complete the worksheet in the instructions. Do not enter more than the amount on line 5                                          . .  .  7                                            12345678          40
    41                                                                                                                                                                                                                                    41
    42   8  Subtract line 7 from line 6 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . .  .  8          12345678          42
    43   9  Amount included on line 1 that is from wages or personal service income received                                                                                                                                              43
    44       while a Minnesota resident that was taxed by Wisconsin  . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .  9                                      12345678          44
    45                                                                                                                                                                                                                                    45
    46  10   Divide line 9 by line 1 (carry to five decimal places; if line 9 is more than line 1, enter 1.00000)  . . .  . . . . . .  . . . . .  . 10.                                                            1 . 12345              46
    47  11   Full-year residents: Multiply line 8 by line 10.  Enter the result here and line 5 of Schedule M1REF.                                                                                                                        47
    48       Part-year residents: Complete the worksheet in the instructions.                                                                                                                                                             48
    49       Enter the result here and line 5 of Schedule M1REF .    . .  . . . . . .  . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . .    11                                   12345678          49
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    51                                                                                                                                                                                                                                    51
    52 You must include this schedule with your Form M1.                                                                                                                                                                                  52
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    63                                                                             9995                                                                                                                                                   63
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2023 Schedule M1RCR Instructions

Am I eligible?
You may be eligible for the Credit for Tax Paid to Wisconsin if all of these are true:
•  You were domiciled in Minnesota for all or part of 2023
•  You incurred 2023 income tax for Minnesota and for Wisconsin on the same income
• You filed a 2023 Wisconsin Form 1NPR. This may include a corporate entity paying taxes on your behalf. If an entity paid taxes on your 
  behalf, include the Wisconsin state entity level tax return
•  You were a Minnesota resident when you received the income taxed by both states
Include: Income taxes paid to Wisconsin by an S corporation or a partnership that you included on line 2 of Schedule M1MB, Business In-
come Additions and Subtractions. 
Do not include: Taxes paid to: 
•  A state other than Wisconsin
•  A local unit of government (such as a city, county, or school district)
• A national government, including Canada or a possession of the United States
•  A Canadian province or territory
Part-Year Residents
To be eligible, you must have been a Minnesota resident when you received the income that was taxed by both states. Also, you must file an 
individual or entity level tax return with Wisconsin.

What if I paid income taxes to another state?
1  Complete a Schedule M1CR for each state.
2  Add the amounts from line 7 or line 11, whichever applies, from each Schedule M1CR, Credit for Income Tax Paid to Another State, and 
  line 7 of Schedule M1RCR.
3  Enter the result from step 2 on line 3 of Schedule M1C, Other Nonrefundable Credits.

Is there a penalty for fraudulently claiming a credit?
Yes. If you file a return that fraudulently claims a credit that results in a refund, we will assess a penalty equal to 50% of the portion of the re-
fund attributable to fraud. If a fraudulently claimed credit reduced your tax liability, we will also assess a penalty equal to 50% of the unpaid 
tax.

Line Instructions
If you are claiming a credit for taxes paid to Wisconsin for an entity level tax, check the box at the top of the form. If you were not required to 
file Form 1NPR, you must provide the entity level return and show your portion of the income and taxes paid on your behalf by the entity. Do 
not check the box if a composite income tax return was filed on your behalf in Wisconsin.  
Round amounts to the nearest whole dollar.
Line 1
To determine the amount to enter on line 1, complete the worksheet for line 1 below. Include any non-Minnesota municipal bonds taxed by 
the other state. Do not include any income you received from a lump-sum distribution from a qualified retirement plan and listed as income 
on your Schedule M1LS, Tax on Lump-Sum Distribution.
Worksheet for Line 1
1  Enter your adjusted gross income from line 1 of Form M1, Individual Income Tax ................................
2  Enter the amount of adjusted gross income you received in 2023 while a Minnesota resident  .......................
3  Enter the amount from Step 2 that was also taxed by Wisconsin  ..............................................
4  Enter the amount from Step 3 on line 1.  .................................................................

Line 2
Full-Year Residents: Complete the worksheet for line 2 below.
Part-Year Residents: From Schedule M1NR, Nonresidents/Part-Year Residents, add lines 22-24 column B, line 26 column B, and line 
28. From that total, subtract the amounts from lines 10 through 14 (column B) of Schedule M1NR. Enter the result on line 2 of Schedule 
M1RCR.
                                                                                                                           Continued

2023 Schedule M1RCR Instructions, continued

Worksheet for Line 2 (for Full-Year Residents Only)
1  Add lines 1 and 2 of Schedule M1M, Income Additions and Subtractions   ......................................
2  Minnesota adjusted gross income (see line 1 instructions) ...................................................
3  Add step 1 and step 2   ...............................................................................
4  Net interest you received from U.S. bonds from line 14 of Schedule M1M   .....................................
5  Subtract step 4 from step 3. Enter result here and on line 2 of Schedule M1RCR .................................

Line 6
Enter the income tax amount from Wisconsin Form 1NPR. The amount of tax must be before you add any donations and before you subtract 
any income tax withheld by Wisconsin or estimated tax you paid to Wisconsin. Do not include tax you paid to a local unit of government 
(such as a city, county, or school district). 
If you filed Schedule M1LS, do not include any tax you paid on income from a lump-sum distribution from a qualified retirement plan.
Line 7
Part-year residents: Complete the Worksheet for Line 7.

Worksheet for Line 7 (for Part-Year Residents Only)
1  From your Wisconsin Form 1NPR, enter the Wisconsin Income from column B.  .................................
2  Enter the amount from line 1 of Schedule M1RCR  .........................................................
3  Divide step 2 by step 1  ...............................................................................
4  Enter the amount from line 6 of Schedule M1RCR  .........................................................
5  Multiply step 4 by step 3 ..............................................................................
6  Enter the amount from line 5 of Schedule M1RCR..........................................................
7  Enter the smaller of step 5 or step 6 here and on line 7 of Schedule M1RCR. 
  Also include this amount on line 3 of Schedule M1C of Form M1. If the result is less than zero, enter 0................

Line 9
Enter the amount of compensation you received for personal service income (wages, salaries, tips, commissions, and bonuses) that Wisconsin 
taxed while you were a Minnesota resident. 
If you own a business that sells services in Wisconsin, you may include compensation for professional services you personally provide if the 
business income generated by your employees or from the sale of goods is incidental. Your employee salaries and gross profit from the sale of 
goods are considered incidental if they add up to less than $20,000 or 10% of the gross profit, whichever is greater.
Line 11
Part-year residents: Complete the Worksheet for Line 11.
Worksheet for Line 11 (for Part-Year Residents Only)
1  From your Wisconsin Form 1NPR, enter the Wisconsin Income from column B.  .................................
2  Enter the amount from line 9 of Schedule M1RCR  .........................................................
3  Divide step 2 by step 1  ...............................................................................
4  Enter the amount from line 6 of Schedule M1RCR  .........................................................
5  Multiply step 4 by step 3 ..............................................................................
6  Enter the amount from line 7 of Schedule M1RCR..........................................................
7  Subtract step 6 from step 5. Enter the result here and on line 11 of Schedule M1RCR. If the result is less than zero, enter 0 

Questions? 
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
This information is available in alternate formats.