2023

Minnesota 

Individual 

Income Tax
Forms and Instructions

> Form M1
Minnesota Individual Income Tax Return    651-296-3781

> Schedule M1W                            1-800-652-9094
Minnesota Income Tax Withheld
                                          www.revenue.state.mn.us
> Schedule M1SA
Minnesota Itemized Deductions

> Schedule M1MA
Marriage Credit

> Schedule M1CWFC
Minnesota Child and Working Family Credits

> Schedule M1REF
Refundable Credits

> Schedule M1C
Nonrefundable Credits

> Schedule M1M
Income Additions and Subtractions

                       To file electronically, go to

                      www.revenue.state.mn.us

Go to www.revenue.state.mn.us to:
                                                          Inside This Booklet
• File and pay electronically
• Get forms, instructions, and fact sheets                What’s New for 2023  . .  . . . . . .  . . . . . .  . . . .  .3-4
• Get answers to your questions                           Information for Federal Return  . . . .  . . . . . .  . . 5
• Check on your refund                                    Use Tax Information  . . . . . .  . . . . . .  . . . . .  . . . . 5
• Get Form 1099-G refund information                      Filing Requirements/Residency  . . .  . . . . . .  .  .6-8

Call our automated system at                              Getting Started  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . 9
651-296-4444 or 1-800-657-3676 to:                        Filing Instructions  .  . . . . .  . . . . . .  . . . . . .  . . . . 10
• Check on your refund                                    Use of Information  .  . . . . . .  . . . . . .  . . . . .  . . . 10
• Get Form 1099-G refund information                      Line Instructions  .  . . . . .  . . . . . . .  . . . . .  . .  .11-19
Questions?                                                Payment Options   . . .  . . . . . .  . . . . . .  . . . . .  . . 20
• Email at individual.incometax@state.mn.us               Penalty and Interest  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .20-21
• Call 651-296-3781 or 1-800-652-9094                     Other Information . . .  . . . . .  . . . . . .  . . . . .  . . . 22
• Write to:                                               Military Personnel . . .  . . . . . .  . . . . .  . . . . . . .  . 23
  Minnesota Department of Revenue
                                                          Tax Tables   . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  .24-30
  Mail Station 5510
  600 N. Robert St.                                       Tax Rate Schedules  . . .  . . . . . .  . . . . .  . . . . . .  . 31
  St. Paul, MN 55146-5510                                 How to Get Forms    . . .  . . . . . .  . . . . .  . . . . . . .  . 31
This information is available in alternate formats.

Where’s My Refund?
We review every return to verify the information and make sure the right refund goes to the right person. Each return is 
different, so processing time will vary. To check your refund status, go to www.revenue.state.mn.us and type Where’s 
My Refund into the Search box. With this system, you can: 
• See if we’ve received your return
• Follow your return through the process
• Understand the steps your return goes through before a refund is sent
• See the actual date your refund was sent
When you use Where’s My Refund, we ask for your Social Security number, date of birth, and the exact amount of your 
refund.   

Free Tax Help
Free tax preparation is available from IRS-certified volunteers at locations across Minnesota to assist individuals 60 or 
older, with a disability, with annual income less than $64,000, or speaking limited or no English. 
To find a volunteer tax preparation site: 
• Go to www.revenue.state.mn.us and enter Free Tax Preparation into the Search box
• Call 651-297-3724 or 1-800-657-3989

Note: If you need assistance in a language other than English, call us at 651-296-3781 or 1-800-652-9094 for free 
interpreter services. 
Nota: Si usted necesita asistencia en un idioma que no sea inglés, llámenos al 651-296-3781 o al 1-800-652-9094 para 
servicios de intérprete gratuitos. 
Lub Ceeb Toom: Yog tias koj xav tau kev pab lwm hom lus uas tsis yog lus Askiv, hu rau peb ntawm 651-296-3781 lossis 
1-800-652-9094 kom tau txais kev pa txhais lus dawb.
Xasuusin: Haddii aad caawimo ugu baahantahay luqad aan Ingiriisi ahayn, naga soo wac 651-296-3781 ama 1-800-652-
9094 si aad u hesho adeegyo turjubaan bilaash ah.

What’s new for 2023?

Child Tax Credit and Working Family Credit 
Beginning with tax year 2023, you may be eligible to claim a Child Tax Credit. You may be eligible to receive $1,750 per qualifying 
child. The credit is combined with the Working Family Credit and is reduced when the greater of your earned income or adjusted gross 
income exceeds $29,500 ($35,000 if you are married and filing a joint return). See Schedule M1DQC, Dependents and Qualifying 
Children to help determine qualifying children and Schedule M1CWFC, Minnesota Child and Working Family Credits, for details on 
the Child Tax Credit. 

Social Security Subtraction 
If you received social security benefits and your adjusted gross income is below certain thresholds, you may be eligible to subtract the 
full amount of your taxable benefits. The thresholds are $78,000 for Single or Head of Household, $100,000 for Married Filing Jointly 
or Qualifying Surviving Spouse and $50,000 for Married Filing Separately. If your income is greater than the threshold amounts, you 
may be eligible to subtract a portion of your benefits. See Line 12 of Schedule M1M for more information. 

Qualified Retirement Benefit Subtraction 
If you received a pension for certain public service, there is a new subtraction for pension income. You may be eligible for a subtrac-
tion up to $12,500 ($25,000 for a married taxpayer filing a joint return or qualified surviving spouse). See Line 29 of Schedule M1M 
for more information. 

Minnesota Education Credit 
Beginning in tax year 2023, there will be changes to the amount of the credit and the income limitations. The definition of income 
used for purposes of the credit has been changed to adjusted gross income rather than household income. The credit amount per 
qualifying child increased from $1,000 to $1,500. The total credit is then reduced as your income exceeds the $70,000. The previous 
limitation was $33,500. See schedule M1ED, K–12 Education Credit, for more information. 

Dependent Care Credit 
You do not have to be married and filing a joint return to claim the credit for a child born during the year. You may be eligible to cal-
culate your credit using $3,000 of expenses for your child born in 2023, even if you did not have actual expenses for that child or only 
one spouse had earned income. See schedule M1CD, Child and Dependent Care Credit, for more information. 

Standard Deduction
The standard deduction increased for each filing status. Determine your standard deduction on page 11. These are the standard deduc-
tion amounts determined for your filing status:
• $13,825 for Single
• $27,650 for Married Filing Jointly or Qualifying Surviving Spouse
• $13,825 for Married Filing Separately
• $20,800 for Head of Household
If you are married and filing a separate return, you may only claim the standard deduction if your spouse did not itemize deductions.
If you can be claimed as a dependent on another person’s tax return, see the instructions for line 4 to determine your standard deduc-
tion amount.
The standard deduction is reduced by up to 80% if your adjusted gross income exceeds $220,650 ($110,325 if you are married and fil-
ing a separate return). If your adjusted gross income is equal to or more than $1,000,000, your standard deduction is reduced by 80%.  
You may not claim the standard deduction if either of these apply: 
• You are filing a return for a period of less than twelve months due to changes in the annual account period
• You are a nonresident alien of the United States
  • An exception applies if you claim the standard deduction under a U.S. income tax treaty

3

What’s new for 2023? (cont.)

Itemized Deductions
Minnesota itemized deductions are reported on Schedule M1SA, Minnesota Itemized Deductions. For more information, see page 11. 
You may itemize deductions on your Minnesota income tax return even if you claimed the standard deduction on your federal income 
tax return. Itemized deductions are reduced if your adjusted gross income exceeds $220,650 ($110,325 if you are married and filing a 
separate return). If your adjusted gross income exceeds $1,000,000, you are limited to 20% of your itemized deductions.

Dependent Exemptions
The dependent exemption amount is $4,800 for each qualifying dependent in 2023. Your total exemption amount is reduced if your 
income exceeds certain amounts based on your filing status: 
• $220,650 for Single
• $330,950 for Married Filing Jointly or Qualifying Surviving Spouse
• $165,475 for Married Filing Separately
• $275,800 for Head of Household
See Schedule M1DQC, Dependents and Qualifying Children, to determine who qualifies and how much you can deduct. Enter infor-
mation on dependents on Schedule M1DQC and provide a copy of the schedule with Form M1. 

Volunteer Mileage Reimbursement Subtraction
If you received mileage reimbursement in service of a charitable organization, you may now subtract the amount you received that ex-
ceeded the volunteer mileage rate (14 cents per mile). The maximum amount of the subtraction is limited to 51.5 cents per mile (65.5 
cents per mile minus 14 cents per mile). For details, see Schedule M1M, Income Additions and Subtractions.

CRP System Update for Landlords
All residential property owners and managers can use e-Services to create and manage Certificates of Rent Paid (CRPs) for Minnesota 
properties. There is no cost to use this service.  
Landlords are not required to use e-Services to create CRPs for rent paid in 2023. However, landlords will be required to use e-Servic-
es to create CRPs for rent paid in 2024.  
After creating a username, when you log in to e-Services you can import your data from a spreadsheet or use a step-by-step process to 
enter your data.  
For more information, go to www.revenue.state.mn.us and enter landlords in the Search box to find our CRP Information for Land-
lords webpage. 

                                                                                                                                       4

Information for Your Federal Return

State Refund Information—Line 1 of Federal Schedule 1
If you received a state income tax refund in 2023 and you itemized deductions on your 2022 federal Form 1040, you may need to 
report an amount on line 1 of your 2023 federal Schedule 1. For details, see the Form 1040 instructions. 
To find out how much your Minnesota income tax refund was:
•  Review your records
• Use our 1099-G Refund System (go to www.revenue.state.mn.us and enter 1099-G into the Search box)
•  Call 651-296-4444 or 1-800-652-9094

Deducting Real Estate Taxes—Federal Schedule A (Line 5b)
You are allowed a tax deduction on federal Schedule A for real estate taxes you paid in 2023. If you received a property tax refund 
for these taxes on a 2022 Form M1PR, Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund, subtract that 
refund amount from your property taxes paid when calculating your deduction on Schedule A.

Deducting Vehicle License Fees—Federal Schedule A (Line 5c)
You may deduct part of your Minnesota vehicle license fee as personal property tax on line 5c of federal Schedule A. Other amounts, 
such as the plate fee and filing fee, are not deductible and cannot be used as an itemized deduction.
Calculate the allowed deduction by subtracting $35 from your vehicle’s registration tax for each vehicle you register. To find the 
registration tax:
•   Go to www.dps.mn.gov and select Online Resources. Under Vehicle Services, select More Vehicle Services. Then select Search 
  for Registration Tax Paid.
•   Look at the vehicle registration renewal form issued by Driver & Vehicle Services

 Did you purchase items over the internet or through the mail?
 If you purchased taxable items for personal use and did not pay Minnesota Sales Tax, you may owe Use Tax. Generally, Use Tax is the 
 same rate as the state Sales Tax. If you live in a local tax area, include the Use Tax that is applicable to your local Use Tax.
 You may owe Use Tax if you purchase taxable items:
 •  Over the internet, by mail order, etc., and the seller does not collect Minnesota Sales Tax from you.
 •  In a state or country that does not collect Minnesota Sales Tax from you.
 •  From an out-of-state seller who properly collects another state’s Sales Tax at a rate lower than Minnesota’s Sales Tax. (In this case, 
  you owe the difference between the two rates).
 Add all of your taxable purchases. If they total more than $770, file Form UT1, Individual Use Tax Return, by April 15, 2024, for all 
 taxable items you purchased during the calendar year.  If your total purchases for personal use are less than $770, you do not have to 
 file and pay Use Tax.
 To file online, go to www.revenue.state.mn.us and enter Individual Use Tax into the Search box. Then, select Individual Use Tax 
 Return Online Filing System. Follow the prompts to file your return.
 Form UT1 and Sales Tax Fact Sheet 156 are available on our website or by calling 651-296-6181 or 1-800-657-3777.
 Local Use Taxes
 If you buy taxable items for use in the cities and counties listed in Sales Tax Fact Sheet 164, you must also pay local Use Tax at the 
 rates listed.

5

Filing Requirements

Am I required to file a Minnesota Individual Income Tax return?
Yes, if any of these apply:
• You were a Minnesota resident for the entire year in 2023 and your income was more than the amount in the chart below for your 
  filing status
•  You were a part-year or nonresident and meet the requirements under Filing Requirements for Part-Year Residents and 
  Nonresidents
•  You qualify for and want to claim refundable credits
• You were a nonresident alien of the United States, had income assignable to Minnesota, and were required to file a federal return

Minnesota Residents
File a 2023 Minnesota income tax return if your income is more than the amount that applies to you in the chart below.
You are a Minnesota resident if either of these apply: 
•  Minnesota was your permanent home in 2023
•  Minnesota was your home for an indefinite period of time and you maintained an abode (house, townhouse, condominium, 
  apartment, mobile home, or cabin, with cooking and bathing facilities, that could be lived in year-round) in Minnesota
For more information, see Income Tax Fact Sheet 1, Residency.
Residents Who Are Not a Dependent
If you were a Minnesota resident for all of 2023 and required to file a federal income tax return, you are required to file a Minnesota 
income tax return. If you are age 65 or older, your income and lifestyle changes may affect your Minnesota income taxes. See Fact 
Sheet 6, Seniors, for more information.
Residents Who Are a Dependent
If your parent (or someone else) can claim you as a dependent, use the Worksheet for Line 4 — Dependent Standard Deduction to 
determine your filing requirement. If your gross income is greater than the amount of your standard deduction determined in the work-
sheet, you must file a Minnesota income tax return. 
Your gross income is the total of your earned and unearned income. Your earned income includes salaries, wages, tips, professional 
fees, and taxable scholarship and fellowship grants. Your unearned income includes taxable interest, ordinary dividends, capital gains 
distributions, unemployment compensation, taxable social security benefits, pension, annuities, and distributions of unearned income 
from a trust.

If your filing status* is  And                                                       Then you must file a Minnesota income tax 
                                                                                     return if your income was at least
Single                     You were born on or after January 2, 1959                 $13,825
                           You were born before January 2, 1959                      $15,675
Married Filing Jointly     You and your spouse were born on or after January 2, 1959 $27,650
                           You or your spouse was born before January 2, 1959        $29,100
                           You and your spouse were born before January 2, 1959      $30,550
Head of Household          You were born on or after January 2, 1959                 $20,800
                           You were born before January 2, 1959                      $22,650
Married Filing Separately  Any age                                                   $5
Qualifying Surviving       You were born on or after January 2, 1959                 $27,650
Spouse                     You were born before January 2, 1959                      $29,100
*Use the same filing status from your federal income tax return. If you did not file a federal return, see the Form 1040 instructions. 
If you are not required to file a Minnesota return, you can still file to:
•  Claim refundable credits (K–12 Education, Child and Working Family, Child and Dependent Care, Parents of Stillborn Children)
•  Get a refund if your employer issued you a 2023 Form W-2 reporting Minnesota income tax withheld from your wages

                                                                                                                                        6

Filing Requirements (cont.)

Part-Year Residents
File a Minnesota income tax return if you moved into or out of Minnesota in 2023 and your 2023 Minnesota source income is $13,825 
or more. Complete Schedule M1NR, Nonresidents/Part-Year Residents, to determine income received while a Minnesota resident and 
income received from Minnesota sources while a nonresident. Your Minnesota tax is based on that income.

Nonresidents
If you were a resident of another state but lived in Minnesota, file a Minnesota income tax return as a Minnesota resident if both of 
these applied to you: 
•  You were physically in Minnesota for 183 days or more during the tax year
•  You or your spouse owned, rented, lived in, or leased an abode (house, townhouse, condominium, apartment, mobile home, or 
 cabin, with cooking and bathing facilities, that could be lived in year-round) in Minnesota
If both conditions apply, you are considered a Minnesota resident for the length of time you maintained an abode in Minnesota.
File a Minnesota income tax return if you meet the filing requirements in the next section. For more details, see Income Tax Fact               
Sheet 2, Part-Year Residents, and Income Tax Fact Sheet 3, Nonresidents.

Filing Requirements for Part-Year Residents and Nonresidents 
1. Determine your total income from all sources (including sources not in Minnesota) while a Minnesota resident.
2. Determine the total of the following types of income you received while a nonresident of Minnesota:
   • Wages, salaries, fees, commissions, tips, and bonuses for work done in Minnesota.
   • Gross rents and royalties received from property located in Minnesota.
   • Gains from the sale of land or other tangible property in Minnesota.
   • Gross winnings from gambling in Minnesota.
   • Gains from the sale of a partnership interest, to the extent the partnership had property or sales in Minnesota.
   • Gains reported on Schedule M1AR, Accelerated Recognition of Installment Sale Gains.
   • Gains on the sale of goodwill or income from an agreement not to compete connected with a business operating in Minnesota.
   • Minnesota gross income from a business or profession conducted partially or entirely in Minnesota. This is the amount from 
     line 7 of federal Schedule C or line 9 of Schedule F of Form 1040. Gross income from a partnership, S corporation, or trust or 
     estate is the amount on line 36 of Minnesota Schedule KPI, line 36 of Schedule KS, or line 45 of Schedule KF.
3. Add step 1 and step 2. If the total is $13,825 or more, you must file a Minnesota income tax return and Schedule M1NR.
If the result is less than $13,825 and you had amounts withheld or paid estimated tax, file a Minnesota income tax return and Schedule 
M1NR to receive a refund. If you are married and filed a joint federal return, you must file a joint Minnesota return even if only one 
spouse has Minnesota income. Complete Schedule M1NR and include a copy of the schedule when you file your return.

 Seniors and Taxpayers with Disabilities
 If you                                         And you                                                 Then
 Were born before January 2, 1959               Meet certain income requirements for 2023               You may qualify for an 
 Are permanently and totally disabled at the    •  Meet certain income requirements for 2023            income tax subtraction 
 end of 2023                                    •  Received federally taxable disability income in 2023 on Schedule M1R.
 Other benefits you may be eligible for include:
 •  Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund (Form M1PR)
 •  Senior Citizens’ Property Tax Deferral Program
 •  Special Homestead Classification: Class 1b (for qualifying blind and disabled property owners)
 For more information on tax issues for seniors, visit our website at www.revenue.state.mn.us, or call us at 651-296-3781 or 1-800-
 652-9094.

7

Filing Requirements (cont.)

Michigan and North Dakota Residents
Minnesota has reciprocity agreements with Michigan and North Dakota. You are not subject to Minnesota income tax if both of these 
applied in 2023:
•  You were a full-year resident of Michigan or North Dakota and returned to your home state at least once a month
•  Your only Minnesota income was from personal or professional service income (wages, salaries, tips, commissions, and bonuses)
Complete Schedule M1M, Income Additions and Subtractions, to file for a refund of withholding if you are a Michigan or North 
Dakota resident. For more information, see Income Tax Fact Sheet 4, Reciprocity.
Follow the steps below to complete your Form M1 and Schedule M1M:
1. Enter the appropriate amounts from your federal return on lines A through D and line 1 of Form M1.
2. Skip lines 2 through 6 of Form M1.
3. Enter the amount from line 1 of Form M1 on line 18 of Schedule M1M and on line 7 of Form M1. Place an X in the box for line 18 
   of Schedule M1M to indicate the state of which you are a resident.
4. Complete the rest of Form M1. In addition to Schedule M1M, complete and enclose Schedule M1W, Minnesota Income Tax With-
   held, and a copy of your home state tax return. Do not complete Schedule M1NR.
If your wages are covered by reciprocity and you do not want your employer to withhold Minnesota tax in the future, file Form MWR, 
Reciprocity Exemption/Affidavit of Residency, each year with your employer.
If you are filing a joint return and only one spouse works in Minnesota under a reciprocity agreement, include both of your names, 
Social Security Numbers, and dates of birth on your return.
If your gross income assignable to Minnesota from sources other than from personal or professional service income covered under 
reciprocity is $13,825 or more, you are subject to Minnesota tax on that income. File a Minnesota income tax return and Schedule 
M1NR. You may not take the reciprocity subtraction on Schedule M1M.

Aliens and Nonresident Aliens
If you are not a United States citizen or national, then you are considered an alien for tax purposes. You must determine your residency 
status for federal tax purposes before you can determine your Minnesota tax responsibilities. To determine your federal residency 
status, see IRS Publication 519, U.S. Tax Guide for Aliens.
If you are considered a resident alien for federal tax purposes, you have the same filing and tax requirements of a United States citizen. 
You will determine your Minnesota filing requirement following the requirements listed under Minnesota Residents, Part-Year Resi-
dents, and Nonresidents. 
If you are considered a nonresident alien for federal tax purposes, you may be required to file a Minnesota income tax return de-
pending on your Minnesota residency status and Minnesota gross income. If you are a full-year resident under the 183-day rule and 
required to file a federal income tax return, you must file a Minnesota income tax return. If you are a part-year resident or nonresident 
under the 183-day rule and have gross income from Minnesota sources of at least $5, you must file a Minnesota tax return and Sched-
ule M1NR.

How does the department protect my information?
Protecting your information and identity is our priority. We have partnered with other states, the IRS, financial institutions, and tax 
preparation software developers to combat fraud. 
For more information about keeping your identity safe, go to:
•  www.revenue.state.mn.us and enter Protecting Your Identity into the Search box
•  www.irs.gov (IRS)
•  www.ag.state.mn.us (Minnesota Attorney General’s Office)
We will never ask you to provide, update, or verify personal information through unsolicited email or phone calls. 
If you are concerned about a potentially fraudulent contact by someone claiming to be from Revenue, call 651-296-3781 or  
1-800-652-9094. We can determine if the contact you received was legitimate.

                                                                                                                                           8

                                                                                 Reminder: Review your return before signing. You are 
                                                                                 legally responsible for all information on your return, 
Getting Started                                                                  even if you paid someone to prepare it for you.
What do I need?
•  Your name and address
• Your Social Security Number
•  Your completed federal return
•  Your date of birth
If you do not provide this information, your refund will be delayed. If you owe tax, your payment may not be processed, and you may 
have to pay a penalty for late payment.
If a paid preparer completed your return, they must include their Preparer Tax Identification Number (PTIN). 
Although not required on the return, we also ask for:
•  A code number indicating a political party for the State Elections Campaign Fund if you want to designate a contribution
•  Your phone number in case we have questions about your return
•  Your paid preparer’s phone number

Name and Address Area
Use capital letters and black ink. Print your legal name, not a nickname. Enter only one address - your current home address or your 
post offi  ce box. If your current address is a foreign address, put an X in the Foreign Address box.
If you are married and filing separate income tax returns, enter your spouse’s name and Social Security Number in the filing status 
area. Do not enter your spouse’s name or Social Security Number in the name and address area at the top of your return.

Federal Filing Status
Use the same filing status you used on your federal return to file your Minnesota return. Put an X in the box for your filing status. 
If you filed federal Form 1040-NR and selected “Married nonresident alien” for your filing status, put an X in the box for “Married 
Filing Separately” on your Minnesota return.

Dependents and Qualifying Children
Enter dependent information on Schedule M1DQC, Dependents and Qualifying Children. Use the same information you provided 
when completing federal Form 1040. Follow instructions on Schedule M1DQC to determine who may be claimed as a qualifying child 
for the Minnesota Child Tax Credit and the credit for qualifying older children. If you have more than three dependents, provide a 
separate statement with  all the information required for claiming a dependent on the schedule. 

State Elections Campaign Fund
If you want $5 to go to help candidates for state office pay campaign expenses, enter the code number for your chosen party. If you 
choose the general campaign fund, the $5 will be distributed among candidates of all major parties listed. If you are filing a joint 
return, your spouse may also designate a party. Designating $5 will not reduce your refund or increase your tax owed.

Important Tips
• Round the dollar amounts to the nearest dollar. For example: 129.49 becomes 129, and 129.50 becomes 130.
• Leave lines and unused boxes blank if they do not apply to you or if the amount is zero. 
• If your federal taxable income on line D, or the amounts on lines 1, 3, or 13b are less than zero, enter as a negative number. 
• Do not write extra numbers, symbols, or notes on your return, such as cents, dashes, decimal points, or dollar signs. Do not put a 
  slash through the “0” (Ø) or “7” (7) or any other numbers.  
• Enclose any explanations on a separate sheet unless you are instructed to write them on your return.
• Do not staple or tape any enclosures to your return. If you want to ensure your papers stay together, use a paperclip. 

Sign and Date Your Return
An unsigned paper return is not considered valid. If you are married and filing a joint return, both spouses must sign. You may be 
subject to interest and penalties if you do not sign. If you paid someone to prepare your return, that person must also sign and provide 
their federal Preparer Tax Identification Number (PTIN).

9

Filing Instructions

When do I file and pay?
Your 2023 Minnesota income tax return should be electronically filed, postmarked, or dropped off by April 15, 2024. Your tax 
payment is due in full by April 15, 2024, even if you file your return later. If you file your tax return according to a fiscal year, your tax 
payment and return are due the 15th day of the fourth month after the end of your fiscal year.

How do I pay my tax if I file after April 15?
Estimate your total tax and pay the amount you owe electronically or by credit or debit card. If you pay by check, you must send your 
tax payment with a completed voucher from our website. You may avoid a late payment penalty and interest by paying your tax by 
April 18. To avoid a late filing penalty, file your return by October 15, 2024. See page 19 for payment options.

Do I have to file electronically?
No. If you do not want your preparer to file your return electronically, check the appropriate box at the bottom of the return.

Where do I file paper returns?
If you are filing a paper return, see page 8 of these instructions. If you do not follow the instructions on that page, your return and 
refund will be delayed. Send your Minnesota income tax return, including all completed Minnesota schedules, and your federal return 
and schedules in the printed envelope included in this booklet. If you do not have the printed envelope, mail your forms to:
Minnesota Department of Revenue
Mail Station 0010
600 N. Robert St.
St. Paul, MN 55146-0010

What do I include when I mail my return?
Include your Form M1, all the Minnesota schedules you are required to complete, and a complete copy of your 2023 federal return and 
all schedules. If you do not enclose the required documentation, we may send your return back to you. 
Make copies of all your forms and schedules. Keep tax returns, worksheets, and records of all items appearing on the return (such as 
Forms W-2 and 1099) until the statute of limitations runs out for the return. If you claimed the Child and Dependent Care Credit, the 
K-12 Education Credit or Subtraction, or Minnesota itemized deductions, keep your original receipts and all other documentation to 
prove your qualifying expenses. 

How do I avoid common errors?
• Enter your name and your dependents’ names as they appear on Social Security cards. 
• Double check Social Security Numbers used on tax forms.
• Double check bank routing and account numbers used on tax forms. 
• Complete each form and carry totals to the correct lines. If you electronically file, the calculations are done for you.
• File your return by April 15, 2024, even if you owe more than you can pay. Pay as much as you can by the due date, and continue 
  to make payments until we contact you. At that point, we can help you set up a payment plan for the remaining balance.
•  If you owe, make your payment electronically and pick when you want the payment submitted. For more information about mak-
  ing your payment electronically, visit our website.
• If you are paper filing with a new address, be sure to place an X in the New Address box in the header. If you move after filing, 
  contact us right away. You should do this even when requesting a direct deposit. 
• Do not staple or tape anything to your return.  Use a paperclip.

How is my information used?
The information you provide on your tax return is private under state law. We use this information to determine your liability under 
Minnesota tax laws and for other tax administration purposes. We cannot give this information to others without your consent, 
except certain other government entities may have access to this information, if allowed by law. For details about how we use your 
information, including a list of the entities we may share it with, go to www.revenue.state.mn.us and enter Use of Infor mation into 
the Search box.

                                                                                                                                        10

                                                         Reminders
                                                         • If a line does not apply to you or the amount is zero, leave it blank
Line Instructions                                        • Round dollar amounts to the nearest whole dollar
Federal Return Information                               • Include any schedules you use to complete your return when you file
Line A—Federal Wages, Salaries, Tips, etc.
Enter wages, salaries, tips, commissions, bonuses, etc. you received in 2023.  If you filed federal Form 1040, enter the amount from:
• Line 1z of Form 1040 and 1040-SR
• Line 1 of Form 1040-NR
Line B—Taxable IRA Distributions, Pensions, and Annuities
Enter the total taxable IRA distributions, pensions, and annuities you received in 2023. Add the amounts on:
• Lines 4b and 5b of Form 1040, 1040-SR, or 1040-NR
Line C—Unemployment Compensation
Enter the unemployment compensation you received in 2023 from:
• Line 7 of Schedule 1 if you filed Form 1040, 1040-SR, or 1040-NR
Line D—Federal Taxable Income
Enter your 2023 federal taxable income from:
• Line 15 of Form 1040, 1040-SR, or 1040-NR
If your federal taxable income is less than zero, enter as a negative number.

Minnesota Income
Line 1—Federal Adjusted Gross Income
Enter your 2023 federal adjusted gross income from:
• Line 11 of Form 1040 or 1040-SR, or 1040-NR
If your federal adjusted gross income is less than zero, enter as a negative number.
If you did not file a 2023 federal return, use a federal return and instructions to determine what your federal adjusted gross income would 
have been.
If you were a shareholder or partner in a pass-through entity that claimed a deduction for state income taxes which reduced your federal 
adjusted gross income, you must complete the Adjusted Gross Income Worksheet for PTE Deductions. You will use the result on step 3 of 
the worksheet on the lines and steps of the schedules and worksheets listed. 
  Adjusted Gross Income Worksheet for PTE Deductions
    1  Adjusted gross income from Line 1 of Form M1 ..............................................
    2  Your share of pass-through entity taxes deducted by your partnership or s-corporation.   
      For entities who file in Minnesota this is included on Line 2 of Schedule KPI and KS.  ................
    3  Add steps 1 and 2.......................................................................
  Use the result from step 3 on the following lines of other schedules:
  • Line 5 of Schedule M1CD 
  • Line 1 of Schedule M1ED 
  • Line 1 of Schedule M1CWFC 
  • Lines 2 and 21 of Schedule M1SA 
  • Lines 15 through 17 of Schedule M1SA when determining limits for charitable contributions 
  • Line 18 of Schedule M1CAT 
  • Line 9 of Schedule M1R 
  • Line 2 of Schedule M1SLC 
  • Lines 1 and 2 of Schedule M1CR 
  • Lines 1 and 2 of Schedule M1RCR
  Use the result from step 3 on the following worksheets:
  • Form M1 - Step 1 of Worksheet A for line 4 -Standard Deduction Limitation 
  • Form M1 - Step 4 of the Worksheet for line 5 - Dependent Exemptions 
  • Schedule M1SA - Step 5 of the Worksheet for line 26 
  • Schedule M1529 - Step 3 of the Worksheet for line 5 
  • Schedule M1C – Step 2 of the Worksheet for Line 4 
  • Schedule M1M – Step 1 of the Worksheet for line 12 
  • Schedule M1M – Step 9 of the Worksheet for line 12 (increase taxable income by step 2 of this worksheet) 

11

Line Instructions (cont.)
Line 2—Additions to income from line 10 of Schedule M1M and line 9 of Schedule M1MB
Complete Schedule M1M, Income Additions and Subtractions or Schedule M1MB, Business Income Additions and Subtractions, if, 
in 2023, you:
•  Received interest from municipal bonds of another state or its governmental units
•  Received federally tax-exempt interest dividends from a mutual fund investing in bonds of another state or its local governmental 
  units 
•  Claimed federal bonus depreciation on your federal return
•  Had state income tax passed through to you as partner of a partnership, shareholder of an S corporation, or beneficiary of a trust
•  Deducted expenses or interest on your federal Form 1040 that are attributable to income not taxed by Minnesota 
• Deducted foreign-derived intangible income under section 250 of the Internal Revenue Code
•  Claimed a suspended loss from 2001 through 2005 or 2008 through 2022 from bonus depreciation on your federal return
•  Received a capital gain from a lump-sum distribution from a qualified retirement plan
• Elected in 2008 or 2009 a 3-, 4-, or 5-year net operating loss carryback under the federal Worker, Homeownership, and Business 
  Assistance Act (WHBA) of 2009
• Withdrew funds from a first-time homebuyer savings account for a nonqualified expense
•  Accelerated recognition of certain nonresident installment sales
•  Used distributions from a higher education savings account to pay for K-12 tuition
You may have received this income as an individual, partner of a partnership, shareholder of an S corporation, or beneficiary of a 
  trust. 

Minnesota Subtractions
Line 4— Itemized Deductions or Standard Deductions
You may claim the Minnesota standard deduction or itemize your deductions on your Minnesota return. You will generally pay less 
Minnesota income tax if you take the larger of your itemized or standard deduction. If you are married and filing separate returns, 
you may not claim the standard deduction if your spouse claimed itemized deductions. If you are a nonresident alien, you may only 
claim itemized deductions, unless you are a allowed to claim the standard deduction if allowed by a U.S. income tax treaty. 
Itemized Deductions
Complete and file Schedule M1SA, Minnesota Itemized Deductions to claim itemized deductions. 
Standard Deduction
Use the table on the next page to determine your Minnesota standard deduction. You are considered age 65 or older if you were born 
before January 2, 1959. You are considered blind if you were totally blind as of December 31, 2023, or you have a statement certified 
by your eye doctor (ophthalmologist or optometrist) that you cannot see better than 20/200 in your better eye with glasses or contact 
lenses, or your field of vision is 20 degrees or less. If your eye condition is not likely to improve beyond the conditions above, you 
can get a statement certified by your eye doctor to this effect instead. Keep the statement for your records.

                                                                                                                                       12

Line Instructions (cont.)
Standard Deduction Table for Line 4
Check the boxes that apply to you and your spouse. If you are a dependent, see the Worksheet for Line 4 — Dependent Standard Deduction. 
If you are married and filing a separate return, check boxes for your status only, unless your spouse has no gross income and cannot be claimed 
as a dependent by another person. 
You:     65 or older         blind    Your Spouse: 65 or older               blind 
  If your filing status is:                                             And the number of boxes you checked is:   Enter on line 4
  Single                                                                                                        0               $ 13,825 
                                                                                                                1              15,675 
                                                                                                                2               17,525 
  Married filing joint                                                                                          0               27,650 
                                                                                                                1              29,100 
                                                                                                                2              30,550 
                                                                                                                3               32,000 
                                                                                                                4               33,450 
  Qualified surviving spouse                                                                                    0               27,650
                                                                                                                1              29,100
                                                                                                                2              30,550
  Married filing separately                                                                                     0              13,825 
                                                                                                                1                15,275 
                                                                                                                2               16,725 
                                                                                                                3              18,175 
                                                                                                                4                19,625 
  Head of Household                                                                                             0              20,800 
                                                                                                                1               22,650 
                                                                                                                2               24,500 
  Married filing separately, if your spouse claims itemized deductions,              Not allowed                               See note*
  and nonresident aliens:
*If you are married and filing separate returns, you may not claim the standard deduction if your spouse itemizes deductions.  
If you are a nonresident alien, you may claim the standard deduction only if allowed by U.S. income tax treaty.
Your standard deduction cannot exceed the standard deduction for your filing status and situation. If your Minnesota adjusted gross 
income on line 1 of Form M1 is greater than $220,650 ($110,325 if Married Filing Separately), you must complete Worksheet A for 
Line 4 or Worksheet B for Line 4. Use your standard deduction amount from the Standard Deduction Table for Line 4 or step 6 of the 
Worksheet for Line 4 — Dependent Standard Deduction to complete Worksheet A or B.
Dependents: If another person may claim you as a dependent on their return, your standard deduction is based on your earned income. 
Use the Worksheet for Line 4 — Dependent Standard Deduction to determine your standard deduction.
Worksheet for Line 4 — Dependent Standard Deduction
Use this worksheet to determine your standard deduction only if someone can claim you, or your spouse if filing a joint return, as a dependent.
  1  Is your earned income* more than $850?
      Yes. Add $350 to your earned income and enter on step 1
      No. Enter $1,200 on step 1 ............................................................
  2  Enter $13,825 ..........................................................................
  3  Check the boxes that apply and enter the total number of boxes checked on step 3
      You were born before January 2, 1959
      You are blind
      Your spouse was born before January 2, 1959
      Your spouse is blind .................................................................
  4  Multiply the number of boxes checked in Step 3 by $1,850 ($1,450 if married and filing a joint return) ...
  5  Add Steps 2 and 4 ......................................................................
  6  Enter the lesser of Step 1 and Step 5. This is your standard deduction. .............................
*Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It 
also includes any taxable scholarship or fellowship grant. Generally, your earned income is the total of the amounts reported on Form 1040 or 
1040-SR, line 1z, and Schedule 1, lines 3, 6, 8r, 8t, and 8u minus the amount, if any, on Schedule 1, line 15.

13

Line Instructions (cont.)
Worksheet A for Line 4 - Standard Deduction Limitation 
If your adjusted gross income is less than $220,650 ($110,325 if married filing separately), do not complete this worksheet. If your adjusted 
gross income is greater than $1,000,000 (regardless of filing status), complete Worksheet B for Line 4 - Standard Deduction Limitation. 
  1  Adjusted gross income from line 1 of Form M1   ..............................................
  2  If step 1 is greater than $304,970, enter $84,320. If it is less than or equal to $304,970, then subtract  
    $220,650 from step 1. If Married filing separately, and step 1 is greater than $152,485, enter $42,160.  
    If it is less than or equal to $152,485, subtract $110,325 from step 1. ..............................
  3  Multiply step 2 by 3% ...................................................................
  4  If step 1 is greater than $304,970, subtract $304,970 from step 1. If married filing separately and  
    step 1 is greater than $152,485, subtract $152,485 from step 1. Otherwise, enter 0. ...................
  5  Multiply step 4 by 10% ..................................................................
  6  Add steps 3 and 5  ......................................................................
  7  Enter your standard deduction from the standard deduction table or Step 6 of the  
    Worksheet for Line 4 – Dependent Standard Deduction        ........................................
  8  Multiply step 7 by 80% ..................................................................
  9  Enter the lesser of step 6 or step 8   .........................................................
  10  Subtract step 9 from step 7. This is your standard deduction. Enter this amount on line 4.   .............

Worksheet B for Line 4 - Standard Deduction Limitation 
If your adjusted gross income is greater than $1,000,000, complete this worksheet.  
  1  Enter your standard deduction from the standard deduction table  
    or Step 6 of the Worksheet for Line 4 – Dependent Standard Deduction ............................
  2  Multiply step 1 by 80%   ..................................................................
  3  Subtract step 2 from step 1. This is your standard deduction. Enter this amount on line 4...............

Line 5—Exemptions
You may claim exemptions for dependents on line 5. Use the Worksheet for Line 5 to determine your total exemption amount. If you can 
be claimed as a dependent on another individual’s return, do not complete the Worksheet for Line 5 and leave line 5 of Form M1 blank.

Worksheet for Line 5 — Dependent Exemptions 
 1 Enter the number of dependents you claimed on Schedule M1DQC.................................
 2  Enter $4,800............................................................................                      $4,800
 3  Multiply step 1 by step 2 ..................................................................
 4  Enter the amount from line 1 of Form M1 ....................................................
 5  Enter the amount that matches your filing status................................................
      Married Filing Jointly or Surviving Spouse:   $330,950    Single:                                  $220,650
      Head of Household:                                         $275,800     Married Filing Separately:  $165,475
  6  Compare the amounts on steps 4 and 5. If step 5 is more than step 4, enter the amount from step 3 on  
    line 5 of Form M1 and STOP HERE. If step 4 is more than step 5, subtract step 5 from step 4 ..........
  7  If step 6 is more than $122,500 ($61,250 for Married Filing Separately), enter 0 on line 5 of Form M1  
   and STOP HERE. If step 6 is less than or equal to $122,500 ($61,250 for Married Filing Separately), 
    divide step 6 by $2,500 ($1,250 if Married Filing Separately) and round up to the  
    next whole number (Example: .0004 to 1)....................................................
  8  Multiply step 7 by 2% (.02). Enter the result as a decimal .......................................
  9  Multiply step 3 by step 8..................................................................
  10  Subtract step 9 from step 3. Enter the result on line 5 of Form M1.................................

Line 6—State Income Tax Refund
Enter any state income tax refund amounts included as income on line 1 of federal Schedule 1.

                                                                                                                                              14

Line Instructions (cont.)

Line 7—Subtractions from line 35 of Schedule M1M and line 21 of Schedule M1MB
Complete Schedule M1M, Income Additions and Subtractions, if any of these apply. If, in 2023, you:
• Received mileage reimbursement in service of a charitable organization 
• Received interest from a federal government source
• Were a licensed cannabis business who incurred or paid expenses disallowed under section 280E of the Internal Revenue Code
• Purchased educational material or services for your qualifying child’s K–12 education
• Did not file Schedule M1SA and your charitable contributions were more than $500
• Reported bonus depreciation as an addition to income in a year 2018 through 2022 or received a federal bonus depreciation sub-
  traction in 2023 from an estate or trust
• Reported federal section 179 expensing as an addition to income in a year 2018 through 2019
• Had a business interest deduction disallowed  
• Had a carryback of a net operating loss disallowed or an excess business loss from tax years 2018 through 2022 on your Minne-
  sota return
• Were born before January 2, 1959, or are permanently and totally disabled and you received federally taxable disability income, and 
  you qualify to complete Schedule M1R under the limits below.
  If you are:                                                                                 And your    And your Railroad Ret. Board 
                                                                                              income* is  benefits and nontaxable 
                                                                                              less than:  Social Security are less than:
  Filing Single, Head of Household, or Qualifying Surviving Spouse and are 65 or older or      $33,700     $  9,600
  disabled 
  Married, filing a joint return, and both spouses are 65 or older or disabled                 $42,000     $12,000
  Married, filing a joint return, and one spouse is 65 or older or disabled                    $38,500     $12,000
  Married, filing a separate return, lived apart from your spouse for all of 2023, and are 65  $21,000     $  6,000
  or older or disabled 
  *  Your income for claiming this subtraction is the amount from line 1 of Form M1 plus any lump-sum distributions reported on federal Form 
  4972, less any taxable Railroad Retirement Board benefits (see instructions for line 9 of Schedule M1R).
•  Received benefits from the Railroad Retirement Board, such as unemployment, sick pay, or retirement benefits
•  Were a resident of Michigan or North Dakota and you received wages covered by reciprocity from which Minnesota  
  income tax was withheld (see page 7)
•  Worked and lived on the Indian reservation of which you are an enrolled member
•  Received federal active-duty military pay while a Minnesota resident
•  Are a member of the Minnesota National Guard or Reserves who received pay for training or certain types of active service
•  Received active-duty military pay while a resident of another state and you are required to file a Minnesota return
•  You, your spouse (if filing a joint return), or your dependent donated all or part of a liver, pancreas, kidney, intestine, lung, or bone 
  marrow (while living) to another person
•  Received a military pension or other military retirement pay
•  Were insolvent and received a gain from the sale of your farm property that is included in line 11 of federal Form 1040 
•  Received a post service education award for service in an AmeriCorps National Service program
• Had a net operating loss from 2008 or 2009 under the Worker, Homeownership, and Business Assistance Act of 2009 and are 
  claiming the Minnesota subtraction you are carrying forward for Minnesota purposes
• Had railroad maintenance expenses not allowed as a federal deduction
• Contributed to a qualified Section 529 Plan and did not claim a credit for these contributions (see Schedule M1529)
• Received Social Security benefits in 2023 and included some of those benefits on line 6b of federal Form 1040 or 1040-SR
• Received taxable qualified retirement benefits for services for which you did not earn Social Security benefits 
•  You received damages under a sexual harassment or abuse claim 
•  You received income from a long-term service and support or nursing facility workforce incentive grant
• Earned interest or dividends on a designated first-time homebuyer savings account (see Schedule M1HOME)
• Reported a discharge of indebtedness of educational loans on completion of an income-driven repayment program
• Had income from the sale of partnership interest after claiming accelerated recognition in a prior year
• Recognized deferred foreign income under section 965 of the Internal Revenue Code
15

Line Instructions (cont.)

Tax Before Credits
Line 10—Tax From Table
Turn to the tax table on pages 24 through 30. Using the amount on line 9, find the tax amount in the column under your filing status. 
Enter the amount of tax from the table on line 10.
Line 11—Alternative Minimum Tax (Schedule M1MT)
If you had to pay federal alternative minimum tax when you filed your federal Form 1040, 1040-SR, or 1040-NR, you must complete 
Schedule M1MT, Alternative Minimum Tax, to determine if you must pay Minnesota alternative minimum tax. 
You may be required to pay Minnesota alternative minimum tax even if you were not subject to federal alternative minimum tax. 
Before you complete Schedule M1MT, you must complete Part 1 of federal Form 6251 for Minnesota purposes. 

Line 13 —Part-Year Residents and Nonresidents (Schedule M1NR) 
Your tax is determined by the percentage of your income that is assignable to Minnesota. Complete Schedule M1NR, Nonresidents/
Part-Year Residents, to determine your Minnesota tax. See page 6 to determine if you were a resident, part-year resident, or nonresident.
If you complete Schedule M1NR, enter the amounts from lines 28 and 29 of Schedule M1NR on lines 13a and 13b of your Form M1. 
Include Schedule M1NR when you file Form M1.
Line 14— Other Minnesota Taxes
You may be required to pay an additional Minnesota tax if you:
• Withdrew funds from a first-time homebuyer savings account, and did not use the funds for qualified expenses
• Filed Schedule M1529, Education Savings Account Contribution Credit or Subtraction, in a prior tax year, and funds were withdrawn 
  from the account and not used for qualified expenses
• Received a qualified lump-sum distribution from a certain qualified plan and filed federal Form 4972
If you are required to pay one or more of these taxes, complete and file the applicable schedule or schedules.
First-Time Homebuyer Recapture Tax
Complete Schedule M1HOME, First-Time Homebuyer Savings Account, if you withdrew funds from a savings account designated as 
a first-time homebuyer account and funds were not used for qualified expenses. Qualified expenses include the down payment, closing 
costs, costs of construction, or financing the construction of a single-family residence.
Education Savings Account Credit or Subtraction Recapture Tax
File Schedule M1529, Education Savings Account Contribution Credit or Subtraction, to determine your recapture tax if:
• You filed Schedule M1529 claiming a credit or subtraction in a prior year
• Funds were withdrawn from that education savings account and not used for qualified expenses
See Schedule M1529 to determine which expenses do not qualify for Minnesota purposes.
Tax on Lump-Sum Distribution (Schedule M1LS)
You must file Schedule M1LS, Tax on Lump-Sum Distribution, if all of these apply:
•  You received a lump-sum distribution from a pension, profit-sharing, or stock bonus plan in 2023
•  You were a Minnesota resident when you received any portion of the lump-sum distribution
•  You filed federal Form 4972
If you complete Schedule M1LS, include the schedule and Form 4972 when you file your Form M1.

Credits Against Tax
Line 16—Nonrefundable Credits (Schedule M1C)
Complete Schedule M1C, Other Nonrefundable Credits, if any of these apply for 2023:
• You are filing a joint return and have taxable earned income, pension, or Social Security income
• You paid premiums on a qualified long-term care insurance policy
• You were a Minnesota resident for all or part of 2023 and paid income tax to both Minnesota and another state on the same income
• You qualify for the Credit for Past Military Service
•  You purchased transit passes to resell or give to your employees
• You paid Minnesota alternative minimum tax in prior years and are not required to pay it in 2023 
• You invested in a qualified business in East Grand Forks, Breckenridge, Dilworth, Moorhead, or Ortonville, and the business has been 
  certified as qualified for the SEED Capital Investment Program
• You contributed to a qualified education savings account in 2023 and did not claim the Education Savings Account Subtraction
                                                                                                                                      16

Line Instructions (cont.)
• You were a licensed teacher who completed a qualifying master’s degree program you began after June 30, 2017
• You were a full-year or part-year resident and made eligible loan payments on your own qualified student loans
• You received a credit certificate from the Minnesota Rural Finance Authority
• You received a Film Production Credit certificate from the Minnesota Department of Employment and Economic Development 
•  You sold a manufactured home park to a cooperative 
• You had qualified railroad reconstruction or replacement expenditures 
• You received a certificate from the Minnesota Housing Finance Agency for qualifying contributions to a state fund
Report the total of all credits from Schedule M1C on line 16 of Form M1. Include any schedules you completed when filing your return.
Line 18—Nongame Wildlife Fund
You can help preserve Minnesota’s nongame wildlife, such as bald eagles and loons, by donating to the Nongame Wildlife Fund. To 
donate, enter the amount on line 18. This amount will decrease your refund or increase the amount you owe. 
To make a contribution to the fund, go to www.dnr.state.mn.us/nongame/donate or send a check payable to: 
DNR Nongame Wildlife Fund 
500 Lafayette Road 
Box 25  
St. Paul, MN 55155

Total Payments
Line 20—Minnesota Income Tax Withheld (Schedule M1W)
If you received Forms W-2, 1099, or W-2G, or Schedules KPI, KS, or KF showing Minnesota income tax withheld for 2023, you must 
complete Schedule M1W, Minnesota Income Tax Withheld. Include Schedule M1W when you file Form M1. If you do not include this 
schedule, we may disallow your withholding amount. Do not send in your Forms W-2, 1099, or W-2G. Keep these forms with your 
records, as we may ask to review them.
If you are claiming the Pass-Through Entity Tax Credit on Schedule M1REF, include your Minnesota schedule KPI, KS, or KF with your 
return.
Line 21—Minnesota Estimated Tax and Extension Payments
You may include only three types of payments on line 21:
•  Your total 2023 Minnesota estimated tax payments made in 2023 and 2024
•  The portion of your 2022 Minnesota income tax refund designated on your 2022 Form M1 to be applied to 2023 estimated tax
•  Any state income tax payment made by the regular due date when you are filing after the due date
Contact us if you are uncertain of these amounts.

Refundable Credits
These credits may help you get a refund even if you do not have a tax liability. Married persons filing separate returns generally cannot 
claim these credits.
Line 22—Refundable Credits (Schedule M1REF)
Complete Schedule M1REF, Refundable Credits, if you qualify for any of these credits:
• Child and Dependent Care Credit 
• Minnesota Child and Working Family Credits
• K-12 Education Credit
• Refundable Credit for Tax Paid to Wisconsin
• Credit for Parents of Stillborn Children
• Credit for Historic Structure Rehabilitation (Certified by the State Historic Preservation Office)
• Enterprise Zone Credit (Certified by the Department of Employment and Economic Development)
•  Angel Investment Credit 
• Pass-Through Entity Tax Credit
•  Credit for claim of right
If you qualify for one or more of these credits, include the appropriate credit schedules and Schedule M1REF with your Form M1.

17

Line Instructions (cont.)
Child and Dependent Care Credit (Schedule M1CD)
To qualify for the Child and Dependent Care Credit, your federal adjusted gross income must be less than $71,210 with one qualifying 
person or less than $83,210 with two or more qualifying persons. Also, at least one of these 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 filing a joint return) were working or looking for work. A qualifying person and qualifying 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 age six by the end of the year.
•   Your child was born in 2023, and you did not participate in a pre-tax dependent care assistance program.
If you qualify, complete Schedule M1CD, Child and Dependent Care Credit, and Schedule M1REF and include these schedules with 
your Minnesota income tax return. Enter the number of qualifying persons on line 1a of Schedule M1REF.
Minnesota Child and Working Family Credits (Schedule M1CWFC)
You may qualify for the Minnesota Child and Working Family Credits if you earned income from a job, were self-employed or have 
qualifying children. See the requirements on Schedule M1CWFC, Child and Working Family Credits. Use Schedule M1DQC to 
determine who is a qualifying child or qualifying older child and Schedule M1CWFC to claim the credits. Part-year residents may 
qualify for these credits based on their percentage of income taxable to Minnesota.
If you qualify for these credits, complete Schedule M1DQC, Schedule M1CWFC and Schedule M1REF and include these schedules with 
your Form M1. Enter the number of your qualifying children for the Child Tax Credit on line 2a and qualifying older children on line 2b 
of Schedule M1REF.
Credit for Parents of Stillborn Children (Schedule M1PSC)
You may qualify for the Credit for Parents of Stillborn Children if, in 2023:
•  You experienced a stillbirth
• You received a Certificate of Birth Resulting in Stillbirth from the Minnesota Department of Health, Office of Vital Records
•  The child would have been your dependent if the child had been born alive
Enter the document control number and state file number from the Certificate of Birth Resulting in Stillbirth you received from the 
Minnesota Department of Health. The state file number is the number printed in the upper right area inside the margin of the Certificate 
of Birth Resulting in Stillbirth. The document control number is the number printed in the lower left corner under the barcode on the 
Certificate of Birth Resulting in Stillbirth. If you qualify for the credit, complete Schedule M1PSC, Credit for Parents of Stillborn 
Children, and Schedule M1REF and include both with your Form M1.
Credit for Tax Paid to Wisconsin (Schedule M1RCR)
You may be eligible for a refundable credit for income tax paid to Wisconsin if:
• 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 earned for professional or personal services 
  performed while a Minnesota resident
Use Schedule M1RCR, Credit for Tax Paid to Wisconsin, and include it with your Form M1.
K–12 Education Credit (Schedule M1ED)
You may receive a credit if you paid education-related expenses in 2023 for a qualifying child in grades kindergarten through 12 (K–12). 
To qualify, your adjusted gross income must be under the limit based on your number of qualifying children in grades K-12. A qualifying 
child is the same as for the federal Earned Income Credit.
Total qualifying children               Your adjusted gross income limit is:
1 or 2                                   $76,000
3                                        $79,000
4                                        $82,000
5                                        $85,000
6 or more                                $88,000 plus $3,000 for each additional qualifying child
If you qualify for the credit, complete Schedule M1ED, K-12 Education Credit, and Schedule M1REF and include them with your Form 
M1.

                                                                                                                                      18

Line Instructions (cont.)
If you have any of these expenses, include them on the lines indicated.                                                         Credit Subtraction
Include only as a sub-   • Private school tuition                                                                                      X
traction on line 13 of   •  Tuition for college courses used to satisfy high school graduation requirements                            X
Schedule M1M:
Include on line 2 of     •  Fees for after-school enrichment programs, such as science exploration and study habits             X      X
Schedule M1ED or line      courses (by qualified instructor*)                                                                   X      X
13 of Schedule M1M:      • Tuition for summer camps primarily academic in focus, such as language or fine arts camps
                         • Instructor fees for driver’s education course if the school offers a class as part of the curriculum  X     X
Include on line 3 of     •  Tutoring*                                                                                           X      X
Schedule M1ED or line    • Music lessons*                                                                                       X      X
13 of Schedule M1M:
Include on line 4 of     Purchases of required educational material (textbooks, paper, pencils, notebooks, rulers, etc.) for    X      X
Schedule M1ED or line    use during the regular public, private, or home school day 
13 of Schedule M1M:
Include on line 5 of     Purchase or rental of musical instruments used during the regular school day                           X      X
Schedule M1ED or line 
13 of Schedule M1M:
Include on line 6 of     Fees paid to others for transportation to and from school or field trips during the regular school     X      X
Schedule M1ED or line  day, if the school is in Minnesota, Iowa, North Dakota, South Dakota, or Wisconsin
13 of Schedule M1M:
Include on line 7 of     Home computer hardware and educational software                                                        X      X
Schedule M1ED or line    You may use up to $200 to qualify for the credit and another $200 for the subtraction.
13 of Schedule M1M:
*A qualified instructor is a person who is not the child’s sibling, parent, or grandparent, and meets one of these requirements:
• Is a Minnesota licensed teacher or is directly supervised by a Minnesota-licensed teacher
•  Teaches in an accredited private school
• Has a baccalaureate (B.A.) degree
• Is a member of the Minnesota Music Teachers Association
Expenses That Do Not Qualify for Either the K-12 Education Credit or Subtraction
•   Costs to drive your child to and from school, tutoring, enrichment programs, or camps not part of the regular school day
•   Travel expenses, lodging, and meals for overnight class trips
•   Fees for materials and textbooks purchased for use in religious teachings
•   Sport camps or lessons
•   Books and materials used for tutoring, enrichment programs, academic camps, or after-school activities
•   Tuition and expenses for preschool or post-high school classes
•   Costs of school lunches
•   Costs of uniforms used for school, band, or sports
•   Monthly internet fees
•   Noneducational software

Refund or Amount Due
Line 24—Your Refund
If line 23 is more than line 19, subtract line 19 from line 23, then subtract the amount, if any, on line 27. This is your 2023 Minnesota 
income tax refund. If the result is zero, you generally must still file your return. See “Am I required to file a Minnesota Income Tax 
Return?” on page 5 of these instructions.
Of the amount on line 24, you can:
• Have the entire refund deposited directly into a checking or savings account (see the line 25 instructions).
• Receive the entire refund in the mail as a paper check (skip lines 25, 26, 28, and 29).
•  Apply all or a portion of your refund toward your 2024 estimated taxes. The remaining balance, if any, may be directly deposited 
  into your bank account, or mailed to you.
We will deduct any amount you owe for Minnesota or federal debts, criminal fines, or a debt to a federal, state, or county agency, 
district court, qualifying hospital, or public library. If you participate in the Senior Citizens’ Property Tax Deferral Program, we will 
apply your refund to your deferred property tax total. We will use your Social Security Number to identify you as the correct debtor. If 
your debt is less than your refund, you will receive the difference. 
Generally, you must file your 2023 return no later than 3 1/2 years from the original due date or your right to receive the refund lapses. 
19

Line Instructions (cont.)

Line 25—Direct Deposit of Refund
Direct deposit is the safest and easiest way to get your tax refund. If you want the refund on line 24 to be directly deposited into 
your checking or savings account, enter the requested information on line 25. You must use an account not associated with any foreign 
banks.
The routing number must have nine digits.The account number may contain up to 17 digits, which 
includes numbers and letters. Leave out any hyphens, spaces, or symbols.
If the routing or account number is incorrect or is not accepted by your financial institution, we will 
send your refund as a paper check. We may also issue your refund by check if we adjusted your 
return or recaptured part of your refund to pay a debt you owe.
By completing line 25, you are authorizing us and your financial institution to initiate electronic credit entries and, if necessary, debit 
entries and adjustments for any credits made in error.

Line 26—Amount You Owe
If line 16 is more than line 19, you owe Minnesota income tax for 2023. Read the instructions for line 27 to determine if you must file 
Schedule M15, Underpayment of Estimated Income Tax. 
Subtract line 23 from line 19, then add the amount, if any, from line 27. Enter the result on line 26. This is the Minnesota income tax 
you must pay. Pay your tax using one of the methods described in Payment Options on page 19 of these instructions. 
If you are filing your return after April 15, 2024, you may owe a late payment penalty, a late filing penalty, and interest (see page 
19 of these instructions). If you file a paper return and you include penalty and interest with your check payment, enclose a separate 
statement showing how you calculated the penalty and interest. Do not include penalties and interest on line 26.

Line 27—Penalty for Underpayment of 2023 Estimated Tax (Schedule M15)
You may owe a penalty if:
•  Line 19 is more than line 23 and the difference is $500 or more
•  You did not make a required estimated tax payment on time, even if you have a refund
Complete Schedule M15 to determine if you owe a penalty. Enter the penalty, if any, on line 27 of Form M1. Also, subtract the penalty 
amount from line 24 or add it to line 26 of Form M1. Include Schedule M 15 with your return.
To avoid this penalty next year, you may want to make larger 2024 estimated tax payments or ask your employer to increase your 
withholding.

Line 28 – Penalty and Interest 
If you are filing your return after April 15, 2024, you may owe a late payment penalty or late filing penalty and interest. See “Is there 
a penalty for filing late?” and “Is there a penalty for paying late?” later in these instructions to determine what penalties may apply. 
See “How is interest on late payments calculated?” to help calculate any interest you may owe. If you owe penalty and interest and do 
not calculate it on your own, leave line 28 blank and file your return. We will calculate the amount for you and send you a bill for any 
amount due. If you entered an amount on line 24, subtract the amount you entered on line 28 from the amount line 24. If you entered 
an amount on line 26, add the amount from line 28 to line 26. 

Lines 29 and 30—2024 Estimated Tax
If you are paying 2024 estimated tax, you may apply all or part of your 2023 refund to your 2024 estimated tax. 
Once you choose to apply all or part of your 2023 refund to your 2024 estimated tax, it cannot be changed.
On line 29, enter the portion of line 24 you want refunded to you. On line 30, enter the amount from line 24 you want applied  
to your 2024 estimated tax. The total of lines 29 and 30 must equal line 24.

                                                                                                                                            20

Payment Options/Penalty and Interest

Pay Electronically
Go to www.revenue.state.mn.us, and select Make a Payment under Individuals
Select Bank Account or Credit or Debit Card* and follow the prompts to make your payment. You cannot use a foreign bank 
account. Save the confirmation number and date stamp from your payment. 
*We use a third-party vendor to process credit and debit card payments. A fee is charged for this service. 

Pay by Check or Money Order
Go to our website at www.revenue.state.mn.us and select Make a Payment under Individuals. Then, select Check or Money Order. 
Use the Payment Voucher System to create a voucher.
If you are filing a paper return, send the voucher and your check or money order separately from your return to ensure that we properly 
credit your payment to your account. Your check authorizes us to make a one-time electronic fund transfer from your account. After 
the funds transfer is complete, we will destroy the physical check. 

What if I cannot pay the full amount I owe by the due date?
Pay as much as you can when you file your tax return. Then, make monthly payments using a payment voucher until you receive a 
bill. After you get the bill, you can request a payment agreement by calling 651-556-3003 or 1-800-657-3909 or at www.revenue.state.
mn.us.
For details about payment agreements, go to www.revenue.state.mn.us and enter payment agreements into the Search box.

Should I make estimated payments?
Make estimated payments if any of these apply:
•  You expect to owe $500 or more in Minnesota tax for 2024
•  Minnesota tax was not withheld from your earnings
•  Your income includes pensions, commissions, dividends or other sources not subject to withholding
To determine how much you owe, subtract your withholding and tax credits from the tax on your earnings. For details on how to 
estimate and pay your tax, visit our website and enter estimated tax into the Search box. 
To make estimated payments electronically, choose Make a Payment under Individuals.To pay by check, go to www.revenue.
state.mn.us and choose Make a Payment under Individuals. Then, choose Check or Money Order and use the Payment Voucher 
System to create a payment voucher. Send your voucher and check to the address on the voucher. You may print multiple vouchers for 
estimated payments.

Is there a penalty for filing late?
The due date to file a return for 2023 is April 15. There is no late filing penalty if your return is filed by October 15, for most 
individuals. If your return is not filed by October 15, we will charge a 5% late filing penalty on the unpaid tax.
Most individuals must pay by April 15, even if you filed an extension for your federal return. If you cannot pay the full amount due, 
file your return and pay as much as you can by the due date to reduce penalties and interest.

Is there a penalty for paying late?
We will charge a 4% late payment penalty of the unpaid amount due if you do not pay what you owe by the due date, even if you file 
your return within six months of the filing deadline.
We will charge an additional 5% penalty on the unpaid tax if you pay your tax 181 days or more after filing your return.
Use the worksheet below to determine penalties you owe if you file or pay late.

20

Penalty and Interest (cont.)

Are there other penalties?
We will charge a fraud penalty equal to 50% of a fraudulently claimed refund if you claim a refund you do not qualify for.
We can charge civil and criminal penalties for:
•  Failing to include all taxable income
•  Making errors due to intentionally disregarding the income tax laws 
•  Filing a frivolous return
•  Knowingly or willfully failing to file a Minnesota return 
•  Evading tax
•  Filing a false or fraudulent return

How is interest on late payments calculated?
 Use the worksheet below to calculate interest you owe. We will charge interest on any unpaid tax and penalty after April 15, 2024. The 
interest rate is determined each year. The interest rate to enter on step 7 is 8% for 2024. 
If the days fall in more than one calendar year, do not include days beyond December 31, 2024 on steps 9 and 16. Determine the interest 
due for later calendar years using steps 7 through 11 and steps 16 through 18 separately for each year and using the appropriate interest 
rate on step 7. When completing these additional steps, use December 31 of the prior year on steps 9 and 16, and then add the result of 
these additional steps to the result of the worksheet below.
  1   Total tax due from line 26 of Form M1 ..................................................
  2   Tax paid by April 15, 2024 ............................................................
  3   Subtract step 2 from step 1 ............................................................
  4   Divide step 3 by step 1.  
    If the result is less than 10% and you are filing by October 15, enter 0 on step 5 and go to step 6 ..                  
  5  Late payment penalty. Multiply step 3 by 4% ...........................................
  6   Add steps 3 and 5....................................................................
  7   Interest rate for the tax year ...........................................................
  8   Multiply step 6 by step 7 ..............................................................
  9   Number of days after April 15 you paid the tax. ...........................................
 10   Divide step 9 by 365 (carry to five decimal places) ........................................
 11  Interest on late payment penalty and late taxes. Multiply step 8 by step 10 ..................
    If filing and paying in full before October 15, skip steps 12 through 18 and go to step 19.
 12  Late filing penalty. Was your return filed on or before October 15, 2024?  
    If yes, enter 0. If no, multiply step 3 by 5% (.05) ..........................................
 13  Extended delinquency penalty. Multiply step 3 by 5% (.05) ...............................
 14   Add steps 12 and 13..................................................................                                
 15   Multiply step 14 by step 7 .............................................................
 16   Number of days paid past October 15 ...................................................
 17   Divide step 16 by 365 ................................................................
 18   Interest on late file and extended delinquency penalty. Multiply step 15 by step 17 ..............                   
 19  Add steps 5, 11, 14, and 18. Include the result on line 28 for Form M1 ........................

                                                                                                                            21

Other Information

Separation of Liability
You may be eligible for the Separation of Liability Program if you filed a joint return, are no longer married, and still owe part of the 
joint liability.  For information, write to:
  Minnesota Department of Revenue
  Attn: Separation of Liability Program 
  Mail Station 7701
  600 N. Robert St.
  St. Paul, MN 55146-7701

Filing on Behalf of a Deceased Person
If a person died before filing a 2023 tax return and had income that meets the minimum filing requirement for 2023, the spouse or 
personal representative must file a Minnesota income tax return for the deceased person (decedent). The return must have the same filing 
status used to file the decedent’s federal return. To file a Minnesota income tax return for a decedent, enter the decedent’s name and your 
name on the return and print “DECD” and the date of death after the decedent’s last name. For more information, see Income Tax Fact 
Sheet 9, Filing on Behalf of a Deceased Taxpayer.

Claiming a Refund on Behalf of a Deceased Person
If you are the decedent’s spouse and you are using the joint filing method, we will send you the refund.
If you are the personal representative, you must include a copy of the court document appointing you as personal representative with the 
decedent’s return. You will receive the decedent’s refund on behalf of the estate.
If no personal representative has been appointed for the decedent and there is no spouse, complete Form M23, Claim for a Refund for a 
Deceased Taxpayer, and include it with the decedent’s Minnesota income tax return.

Amending your Return and Reporting Federal Changes
Generally, you have 3 ½ years from the return due date to amend an original return to claim a refund. Use Minnesota Form M1X, 
Amended Minnesota Income Tax.
You have 180 days to amend your Minnesota return from either of these dates:
•     The date the IRS notifies you of a change they made to your federal return
•     The date you amend your federal return and it affects your Minnesota return. 
If the IRS changes your return and the changes do not affect your Minnesota return, you have 180 days to send us a letter of explanation. 
We will charge a 10% penalty on any additional tax and have six more years to audit your return if you fail to report federal changes      
within 180 days.
Send your letter and a complete copy of your federal amended return or the IRS correction notice to:
  Minnesota Department of Revenue
  Mail Station 7703
  600 N. Robert St.
  St. Paul, MN 55146-7703

Return Authorization Checkbox
Check this box to authorize Revenue to discuss this return with the preparer or the third-party designee indicated on your federal return. 
This authority allows us to discuss with your preparer these items from this return: line item details; tax due on original and adjustments 
made during processing; penalty or interest due; documents received or sent like a tax order or bill; and dates and amounts of payments, 
credits, or refunds. The authority also allows your preparer to cancel direct deposit or debit payments and submit an abatement request.
The authority granted by a marked return checkbox is valid for one year after the due date for current original returns, or one year from 
the date the form was submitted for amended and noncurrent original returns.Checking the box does not give your preparer or third-
party designee the authority to sign any tax documents on your behalf, represent you at any audit or appeals conference, or discuss 
abatement progress. For these types of authorities, file Form REV184i, Individual or Sole Proprietor Power of Attorney, with Revenue.

Taxpayer Rights Advocate
If you have tax problems and have not been able to resolve them through normal channels, contact the Taxpayer Rights Advocate. 
Write to:  Minnesota Department of Revenue            Call: 651-556-6013 
           Taxpayer Rights Advocate                   Email: dor.tra@state.mn.us 
           Mail Station 7102 
           600 N. Robert St. 
           St. Paul, MN 55146
22

Military Personnel

Did you serve in a combat zone at any time during 2023?
You are eligible for a credit of $120 for each month you served in a combat zone or hazardous duty area if Minnesota is your state 
of legal residence (domicile). You can claim this credit for months served in years  2020, 2021, 2022, and 2023. Complete Form 
M99, Credit for Military Service in a Combat Zone, and mail it to the department with the required information listed on Form 
M99. 
You may also file Form M99 electronically. Go to www.revenue.state.mn.us and enter M99 into the Search box.

Am I a Minnesota resident?
If you are a resident when you enlist, you remain a Minnesota resident until you establish domicile somewhere else. Do not complete 
Schedule M1NR, Nonresidents/Part-Year Residents, unless you (or your spouse) are a part-year resident of Minnesota or are a non-
resident.
Military personnel who are part-year residents or nonresidents: When determining if you are required to file a Minnesota return 
using the steps on page 6, do not include:
•   Active-duty military pay for service outside Minnesota in step 1
•   Active-duty military pay for service in Minnesota in step 2
Resident military spouses: If you are the spouse of an active-duty military member who is stationed outside of Minnesota, all income 
you earned in another state is assignable to Minnesota.
Nonresident military spouses: You may be exempt from Minnesota tax on personal service income from services performed in Min-
nesota if you meet all of these requirements:
•   Your spouse was present in Minnesota in compliance with military orders
•   Your spouse was domiciled in a state other than Minnesota
•   You were in Minnesota solely to be with your spouse

Subtractions
Minnesota residents who are in the military can take a subtraction for military pay if they included it in adjusted gross income, includ-
ing Active Guard Reserve (AGR) Program pay earned under U.S. Code, Title 32. Use Schedule M1M, Income Additions and Subtrac-
tions, to claim these subtractions.
Civilian employees of the military or state military employees cannot take this subtraction regardless of where they earned this in-
come. 
If another state taxed your nonmilitary income while you were a Minnesota resident, you may qualify for a credit for taxes paid to 
another state (see Schedule M1CR, Credit for Income Tax Paid to Another State, or Schedule M1RCR, Credit for Taxes Paid to Wis-
consin).

Military Pensions
You may subtract from taxable income certain types of military pensions or other military retirement pay. To claim this subtraction, 
you must have included the qualifying income in your federal adjusted gross income. Report this subtraction on line 25 of Schedule 
M1M. If you claim this subtraction, you cannot claim the Credit for Past Military Service.

Extensions
If you are active-duty military in a presidentially designated combat zone or contingency operation, you may file and pay your Min-
nesota income taxes up to 180 days after the last day you are in the combat zone or the last day of any continuous hospitalization for 
injuries sustained while serving in the combat zone. When you file your Minnesota income tax return, enclose a separate sheet stating 
that you were serving in a combat zone.
If you are stationed outside the United States but not involved in combat zone operations, you have until October 15 to file your return. 
You must still pay any tax you owe by April 15.
For additional military information, go to www.revenue.state.mn.us or see Income Tax Fact Sheet 5, Military Personnel - Residency 
and Fact Sheet 5a, Military Personnel - Subtractions, Credits, and Extensions.

                                                                                                                                         23

2023 Tax Tables
If line 9,                        and you are filing:                     If line 9,                    and you are filing:
Form M1 is:              Single   Married      Married          Head of   Form M1 is:            Single Married    Married             Head of 
                                  jointly or   separately household                                     jointly or separately          household
                                  qualifying                                                            qualifying 
                                  surviving                                                             surviving 
                                  spouse                                                                spouse
  at least but less than        the tax to enter on line 10 is:           at least but less than        the tax to enter on line 10 is:
           0  20                0            0        0                 0 6,300       6,400      340    340        340                 340
           20 100               3            3        3                 3 6,400       6,500      345    345        345                 345
  100         200               8            8        8                 8 6,500       6,600      350    350        350                 350
  200         300        13       13           13               13        6,600       6,700      356    356        356                 356
  300         400        19       19           19               19        6,700       6,800      361    361        361                 361
  400         500        24       24           24               24        6,800       6,900      366    366        366                 366
  500         600        29       29           29               29        6,900       7,000      372    372        372                 372
  600         700        35       35           35               35        7,000       7,100      377    377        377                 377
  700         800        40       40           40               40        7,100       7,200      383    383        383                 383
  800         900        45       45           45               45        7,200       7,300      388    388        388                 388
  900         1,000      51       51           51               51        7,300       7,400      393    393        393                 393
  1,000       1,100      56       56           56               56        7,400       7,500      399    399        399                 399
  1,100       1,200      62       62           62               62        7,500       7,600      404    404        404                 404
  1,200       1,300      67       67           67               67        7,600       7,700      409    409        409                 409
  1,300       1,400      72       72           72               72        7,700       7,800      415    415        415                 415
  1,400       1,500      78       78           78               78        7,800       7,900      420    420        420                 420
  1,500       1,600      83       83           83               83        7,900       8,000      425    425        425                 425
  1,600       1,700      88       88           88               88        8,000       8,100      431    431        431                 431
  1,700       1,800      94       94           94               94        8,100       8,200      436    436        436                 436
  1,800       1,900      99       99           99               99        8,200       8,300      441    441        441                 441
  1,900       2,000      104      104          104              104       8,300       8,400      447    447        447                 447
  2,000       2,100      110      110          110              110       8,400       8,500      452    452        452                 452
  2,100       2,200      115      115          115              115       8,500       8,600      457    457        457                 457
  2,200       2,300      120      120          120              120       8,600       8,700      463    463        463                 463
  2,300       2,400      126      126          126              126       8,700       8,800      468    468        468                 468
  2,400       2,500      131      131          131              131       8,800       8,900      473    473        473                 473
  2,500       2,600      136      136          136              136       8,900       9,000      479    479        479                 479
  2,600       2,700      142      142          142              142       9,000       9,100      484    484        484                 484
  2,700       2,800      147      147          147              147       9,100       9,200      490    490        490                 490
  2,800       2,900      152      152          152              152       9,200       9,300      495    495        495                 495
  2,900       3,000      158      158          158              158       9,300       9,400      500    500        500                 500
  3,000       3,100      163      163          163              163       9,400       9,500      506    506        506                 506
  3,100       3,200      169      169          169              169       9,500       9,600      511    511        511                 511
  3,200       3,300      174      174          174              174       9,600       9,700      516    516        516                 516
  3,300       3,400      179      179          179              179       9,700       9,800      522    522        522                 522
  3,400       3,500      185      185          185              185       9,800       9,900      527    527        527                 527
  3,500       3,600      190      190          190              190       9,900       10,000     532    532        532                 532
  3,600       3,700      195      195          195              195       10,000      10,100     538    538        538                 538
  3,700       3,800      201      201          201              201       10,100      10,200     543    543        543                 543
  3,800       3,900      206      206          206              206       10,200      10,300     548    548        548                 548
  3,900       4,000      211      211          211              211       10,300      10,400     554    554        554                 554
  4,000       4,100      217      217          217              217       10,400      10,500     559    559        559                 559
  4,100       4,200      222      222          222              222       10,500      10,600     564    564        564                 564
  4,200       4,300      227      227          227              227       10,600      10,700     570    570        570                 570
  4,300       4,400      233      233          233              233       10,700      10,800     575    575        575                 575
  4,400       4,500      238      238          238              238       10,800      10,900     580    580        580                 580
  4,500       4,600      243      243          243              243       10,900      11,000     586    586        586                 586
  4,600       4,700      249      249          249              249       11,000      11,100     591    591        591                 591
  4,700       4,800      254      254          254              254       11,100      11,200     597    597        597                 597
  4,800       4,900      259      259          259              259       11,200      11,300     602    602        602                 602
  4,900       5,000      265      265          265              265       11,300      11,400     607    607        607                 607
  5,000       5,100      270      270          270              270       11,400      11,500     613    613        613                 613
  5,100       5,200      276      276          276              276       11,500      11,600     618    618        618                 618
  5,200       5,300      281      281          281              281       11,600      11,700     623    623        623                 623
  5,300       5,400      286      286          286              286       11,700      11,800     629    629        629                 629
  5,400       5,500      292      292          292              292       11,800      11,900     634    634        634                 634
  5,500       5,600      297      297          297              297       11,900      12,000     639    639        639                 639
  5,600       5,700      302      302          302              302       12,000      12,100     645    645        645                 645
  5,700       5,800      308      308          308              308       12,100      12,200     650    650        650                 650
  5,800       5,900      313      313          313              313       12,200      12,300     655    655        655                 655
  5,900       6,000      318      318          318              318       12,300      12,400     661    661        661                 661
  6,000       6,100      324      324          324              324       12,400      12,500     666    666        666                 666
  6,100       6,200      329      329          329              329       12,500      12,600     671    671        671                 671
  6,200       6,300      334      334          334              334       12,600      12,700     677    677        677                 677
24

2023If line 9, Tax Tablesand you are filing:                             If line 9,                       and you are filing:
Form M1 is:               Single Married    Married              Head of Form M1 is:               Single Married    Married             Head of 
                                 jointly or separately household                                          jointly or separately          household
                                 qualifying                                                               qualifying 
                                 surviving                                                                surviving 
                                 spouse                                                                   spouse
   at least but less than        the tax to enter on line 10 is:            at least but less than        the tax to enter on line 10 is:
   12,700   12,800        682    682        682                  682        19,100   19,200        1,025  1,025       1,025              1,025
   12,800   12,900        687    687        687                  687        19,200   19,300        1,030  1,030       1,030              1,030
   12,900   13,000        693    693        693                  693        19,300   19,400        1,035  1,035       1,035              1,035
   13,000   13,100        698    698        698                  698        19,400   19,500        1,041  1,041       1,041              1,041
   13,100   13,200        704    704        704                  704        19,500   19,600        1,046  1,046       1,046              1,046
   13,200   13,300        709    709        709                  709        19,600   19,700        1,051  1,051       1,051              1,051
   13,300   13,400        714    714        714                  714        19,700   19,800        1,057  1,057       1,057              1,057
   13,400   13,500        720    720        720                  720        19,800   19,900        1,062  1,062       1,062              1,062
   13,500   13,600        725    725        725                  725        19,900   20,000        1,067  1,067       1,067              1,067
   13,600   13,700        730    730        730                  730        20,000   20,100        1,073  1,073       1,073              1,073
   13,700   13,800        736    736        736                  736        20,100   20,200        1,078  1,078       1,078              1,078
   13,800   13,900        741    741        741                  741        20,200   20,300        1,083  1,083       1,083              1,083
   13,900   14,000        746    746        746                  746        20,300   20,400        1,089  1,089       1,089              1,089
   14,000   14,100        752    752        752                  752        20,400   20,500        1,094  1,094       1,094              1,094
   14,100   14,200        757    757        757                  757        20,500   20,600        1,099  1,099       1,099              1,099
   14,200   14,300        762    762        762                  762        20,600   20,700        1,105  1,105       1,105              1,105
   14,300   14,400        768    768        768                  768        20,700   20,800        1,110  1,110       1,110              1,110
   14,400   14,500        773    773        773                  773        20,800   20,900        1,115  1,115       1,115              1,115
   14,500   14,600        778    778        778                  778        20,900   21,000        1,121  1,121       1,121              1,121
   14,600   14,700        784    784        784                  784        21,000   21,100        1,126  1,126       1,126              1,126
   14,700   14,800        789    789        789                  789        21,100   21,200        1,132  1,132       1,132              1,132
   14,800   14,900        794    794        794                  794        21,200   21,300        1,137  1,137       1,137              1,137
   14,900   15,000        800    800        800                  800        21,300   21,400        1,142  1,142       1,142              1,142
   15,000   15,100        805    805        805                  805        21,400   21,500        1,148  1,148       1,148              1,148
   15,100   15,200        811    811        811                  811        21,500   21,600        1,153  1,153       1,153              1,153
   15,200   15,300        816    816        816                  816        21,600   21,700        1,158  1,158       1,158              1,158
   15,300   15,400        821    821        821                  821        21,700   21,800        1,164  1,164       1,164              1,164
   15,400   15,500        827    827        827                  827        21,800   21,900        1,169  1,169       1,169              1,169
   15,500   15,600        832    832        832                  832        21,900   22,000        1,174  1,174       1,174              1,174
   15,600   15,700        837    837        837                  837        22,000   22,100        1,180  1,180       1,181              1,180
   15,700   15,800        843    843        843                  843        22,100   22,200        1,185  1,185       1,188              1,185
   15,800   15,900        848    848        848                  848        22,200   22,300        1,190  1,190       1,194              1,190
   15,900   16,000        853    853        853                  853        22,300   22,400        1,196  1,196       1,201              1,196
   16,000   16,100        859    859        859                  859        22,400   22,500        1,201  1,201       1,208              1,201
   16,100   16,200        864    864        864                  864        22,500   22,600        1,206  1,206       1,215              1,206
   16,200   16,300        869    869        869                  869        22,600   22,700        1,212  1,212       1,222              1,212
   16,300   16,400        875    875        875                  875        22,700   22,800        1,217  1,217       1,228              1,217
   16,400   16,500        880    880        880                  880        22,800   22,900        1,222  1,222       1,235              1,222
   16,500   16,600        885    885        885                  885        22,900   23,000        1,228  1,228       1,242              1,228
   16,600   16,700        891    891        891                  891        23,000   23,100        1,233  1,233       1,249              1,233
   16,700   16,800        896    896        896                  896        23,100   23,200        1,239  1,239       1,256              1,239
   16,800   16,900        901    901        901                  901        23,200   23,300        1,244  1,244       1,262              1,244
   16,900   17,000        907    907        907                  907        23,300   23,400        1,249  1,249       1,269              1,249
   17,000   17,100        912    912        912                  912        23,400   23,500        1,255  1,255       1,276              1,255
   17,100   17,200        918    918        918                  918        23,500   23,600        1,260  1,260       1,283              1,260
   17,200   17,300        923    923        923                  923        23,600   23,700        1,265  1,265       1,290              1,265
   17,300   17,400        928    928        928                  928        23,700   23,800        1,271  1,271       1,296              1,271
   17,400   17,500        934    934        934                  934        23,800   23,900        1,276  1,276       1,303              1,276
   17,500   17,600        939    939        939                  939        23,900   24,000        1,281  1,281       1,310              1,281
   17,600   17,700        944    944        944                  944        24,000   24,100        1,287  1,287       1,317              1,287
   17,700   17,800        950    950        950                  950        24,100   24,200        1,292  1,292       1,324              1,292
   17,800   17,900        955    955        955                  955        24,200   24,300        1,297  1,297       1,330              1,297
   17,900   18,000        960    960        960                  960        24,300   24,400        1,303  1,303       1,337              1,303
   18,000   18,100        966    966        966                  966        24,400   24,500        1,308  1,308       1,344              1,308
   18,100   18,200        971    971        971                  971        24,500   24,600        1,313  1,313       1,351              1,313
   18,200   18,300        976    976        976                  976        24,600   24,700        1,319  1,319       1,358              1,319
   18,300   18,400        982    982        982                  982        24,700   24,800        1,324  1,324       1,364              1,324
   18,400   18,500        987    987        987                  987        24,800   24,900        1,329  1,329       1,371              1,329
   18,500   18,600        992    992        992                  992        24,900   25,000        1,335  1,335       1,378              1,335
   18,600   18,700        998    998        998                  998        25,000   25,100        1,340  1,340       1,385              1,340
   18,700   18,800        1,003  1,003      1,003                1,003      25,100   25,200        1,346  1,346       1,392              1,346
   18,800   18,900        1,008  1,008      1,008                1,008      25,200   25,300        1,351  1,351       1,398              1,351
   18,900   19,000        1,014  1,014      1,014                1,014      25,300   25,400        1,356  1,356       1,405              1,356
   19,000   19,100        1,019  1,019      1,019                1,019      25,400   25,500        1,362  1,362       1,412              1,362

                                                                                                                                                  25

2023If line 9, Tax Tablesand you are filing:                             If line 9,                       and you are filing:
Form M1 is:               Single Married    Married              Head of Form M1 is:               Single Married    Married             Head of 
                                 jointly or separately household                                          jointly or separately          household
                                 qualifying                                                               qualifying 
                                 surviving                                                                surviving 
                                 spouse                                                                   spouse
   at least but less than        the tax to enter on line 10 is:            at least but less than        the tax to enter on line 10 is:
   25,500   25,600        1,367  1,367      1,419                1,367      31,900   32,000        1,737  1,709       1,854              1,709
   25,600   25,700        1,372  1,372      1,426                1,372      32,000   32,100        1,743  1,715       1,861              1,715
   25,700   25,800        1,378  1,378      1,432                1,378      32,100   32,200        1,750  1,720       1,868              1,720
   25,800   25,900        1,383  1,383      1,439                1,383      32,200   32,300        1,757  1,725       1,874              1,725
   25,900   26,000        1,388  1,388      1,446                1,388      32,300   32,400        1,764  1,731       1,881              1,731
   26,000   26,100        1,394  1,394      1,453                1,394      32,400   32,500        1,771  1,736       1,888              1,736
   26,100   26,200        1,399  1,399      1,460                1,399      32,500   32,600        1,777  1,741       1,895              1,741
   26,200   26,300        1,404  1,404      1,466                1,404      32,600   32,700        1,784  1,747       1,902              1,747
   26,300   26,400        1,410  1,410      1,473                1,410      32,700   32,800        1,791  1,752       1,908              1,752
   26,400   26,500        1,415  1,415      1,480                1,415      32,800   32,900        1,798  1,757       1,915              1,757
   26,500   26,600        1,420  1,420      1,487                1,420      32,900   33,000        1,805  1,763       1,922              1,763
   26,600   26,700        1,426  1,426      1,494                1,426      33,000   33,100        1,811  1,768       1,929              1,768
   26,700   26,800        1,431  1,431      1,500                1,431      33,100   33,200        1,818  1,774       1,936              1,774
   26,800   26,900        1,436  1,436      1,507                1,436      33,200   33,300        1,825  1,779       1,942              1,779
   26,900   27,000        1,442  1,442      1,514                1,442      33,300   33,400        1,832  1,784       1,949              1,784
   27,000   27,100        1,447  1,447      1,521                1,447      33,400   33,500        1,839  1,790       1,956              1,790
   27,100   27,200        1,453  1,453      1,528                1,453      33,500   33,600        1,845  1,795       1,963              1,795
   27,200   27,300        1,458  1,458      1,534                1,458      33,600   33,700        1,852  1,800       1,970              1,800
   27,300   27,400        1,463  1,463      1,541                1,463      33,700   33,800        1,859  1,806       1,976              1,806
   27,400   27,500        1,469  1,469      1,548                1,469      33,800   33,900        1,866  1,811       1,983              1,811
   27,500   27,600        1,474  1,474      1,555                1,474      33,900   34,000        1,873  1,816       1,990              1,816
   27,600   27,700        1,479  1,479      1,562                1,479      34,000   34,100        1,879  1,822       1,997              1,822
   27,700   27,800        1,485  1,485      1,568                1,485      34,100   34,200        1,886  1,827       2,004              1,827
   27,800   27,900        1,490  1,490      1,575                1,490      34,200   34,300        1,893  1,832       2,010              1,832
   27,900   28,000        1,495  1,495      1,582                1,495      34,300   34,400        1,900  1,838       2,017              1,838
   28,000   28,100        1,501  1,501      1,589                1,501      34,400   34,500        1,907  1,843       2,024              1,843
   28,100   28,200        1,506  1,506      1,596                1,506      34,500   34,600        1,913  1,848       2,031              1,848
   28,200   28,300        1,511  1,511      1,602                1,511      34,600   34,700        1,920  1,854       2,038              1,854
   28,300   28,400        1,517  1,517      1,609                1,517      34,700   34,800        1,927  1,859       2,044              1,859
   28,400   28,500        1,522  1,522      1,616                1,522      34,800   34,900        1,934  1,864       2,051              1,864
   28,500   28,600        1,527  1,527      1,623                1,527      34,900   35,000        1,941  1,870       2,058              1,870
   28,600   28,700        1,533  1,533      1,630                1,533      35,000   35,100        1,947  1,875       2,065              1,875
   28,700   28,800        1,538  1,538      1,636                1,538      35,100   35,200        1,954  1,881       2,072              1,881
   28,800   28,900        1,543  1,543      1,643                1,543      35,200   35,300        1,961  1,886       2,078              1,886
   28,900   29,000        1,549  1,549      1,650                1,549      35,300   35,400        1,968  1,891       2,085              1,891
   29,000   29,100        1,554  1,554      1,657                1,554      35,400   35,500        1,975  1,897       2,092              1,897
   29,100   29,200        1,560  1,560      1,664                1,560      35,500   35,600        1,981  1,902       2,099              1,902
   29,200   29,300        1,565  1,565      1,670                1,565      35,600   35,700        1,988  1,907       2,106              1,907
   29,300   29,400        1,570  1,570      1,677                1,570      35,700   35,800        1,995  1,913       2,112              1,913
   29,400   29,500        1,576  1,576      1,684                1,576      35,800   35,900        2,002  1,918       2,119              1,918
   29,500   29,600        1,581  1,581      1,691                1,581      35,900   36,000        2,009  1,923       2,126              1,923
   29,600   29,700        1,586  1,586      1,698                1,586      36,000   36,100        2,015  1,929       2,133              1,929
   29,700   29,800        1,592  1,592      1,704                1,592      36,100   36,200        2,022  1,934       2,140              1,934
   29,800   29,900        1,597  1,597      1,711                1,597      36,200   36,300        2,029  1,939       2,146              1,939
   29,900   30,000        1,602  1,602      1,718                1,602      36,300   36,400        2,036  1,945       2,153              1,945
   30,000   30,100        1,608  1,608      1,725                1,608      36,400   36,500        2,043  1,950       2,160              1,950
   30,100   30,200        1,614  1,613      1,732                1,613      36,500   36,600        2,049  1,955       2,167              1,955
   30,200   30,300        1,621  1,618      1,738                1,618      36,600   36,700        2,056  1,961       2,174              1,961
   30,300   30,400        1,628  1,624      1,745                1,624      36,700   36,800        2,063  1,966       2,180              1,966
   30,400   30,500        1,635  1,629      1,752                1,629      36,800   36,900        2,070  1,971       2,187              1,971
   30,500   30,600        1,641  1,634      1,759                1,634      36,900   37,000        2,077  1,977       2,194              1,977
   30,600   30,700        1,648  1,640      1,766                1,640      37,000   37,100        2,083  1,982       2,201              1,983
   30,700   30,800        1,655  1,645      1,772                1,645      37,100   37,200        2,090  1,988       2,208              1,990
   30,800   30,900        1,662  1,650      1,779                1,650      37,200   37,300        2,097  1,993       2,214              1,996
   30,900   31,000        1,669  1,656      1,786                1,656      37,300   37,400        2,104  1,998       2,221              2,003
   31,000   31,100        1,675  1,661      1,793                1,661      37,400   37,500        2,111  2,004       2,228              2,010
   31,100   31,200        1,682  1,667      1,800                1,667      37,500   37,600        2,117  2,009       2,235              2,017
   31,200   31,300        1,689  1,672      1,806                1,672      37,600   37,700        2,124  2,014       2,242              2,024
   31,300   31,400        1,696  1,677      1,813                1,677      37,700   37,800        2,131  2,020       2,248              2,030
   31,400   31,500        1,703  1,683      1,820                1,683      37,800   37,900        2,138  2,025       2,255              2,037
   31,500   31,600        1,709  1,688      1,827                1,688      37,900   38,000        2,145  2,030       2,262              2,044
   31,600   31,700        1,716  1,693      1,834                1,693      38,000   38,100        2,151  2,036       2,269              2,051
   31,700   31,800        1,723  1,699      1,840                1,699      38,100   38,200        2,158  2,041       2,276              2,058
   31,800   31,900        1,730  1,704      1,847                1,704      38,200   38,300        2,165  2,046       2,282              2,064
26

2023If line 9, Tax Tablesand you are filing:                             If line 9,                       and you are filing:
Form M1 is:               Single Married    Married              Head of Form M1 is:               Single Married    Married             Head of 
                                 jointly or separately household                                          jointly or separately          household
                                 qualifying                                                               qualifying 
                                 surviving                                                                surviving 
                                 spouse                                                                   spouse
   at least but less than        the tax to enter on line 10 is:            at least but less than        the tax to enter on line 10 is:
   38,300   38,400        2,172  2,052      2,289                2,071      44,700   44,800        2,607  2,406       2,724              2,506
   38,400   38,500        2,179  2,057      2,296                2,078      44,800   44,900        2,614  2,413       2,731              2,513
   38,500   38,600        2,185  2,062      2,303                2,085      44,900   45,000        2,621  2,419       2,738              2,520
   38,600   38,700        2,192  2,068      2,310                2,092      45,000   45,100        2,627  2,426       2,745              2,527
   38,700   38,800        2,199  2,073      2,316                2,098      45,100   45,200        2,634  2,433       2,752              2,534
   38,800   38,900        2,206  2,078      2,323                2,105      45,200   45,300        2,641  2,440       2,758              2,540
   38,900   39,000        2,213  2,084      2,330                2,112      45,300   45,400        2,648  2,447       2,765              2,547
   39,000   39,100        2,219  2,089      2,337                2,119      45,400   45,500        2,655  2,453       2,772              2,554
   39,100   39,200        2,226  2,095      2,344                2,126      45,500   45,600        2,661  2,460       2,779              2,561
   39,200   39,300        2,233  2,100      2,350                2,132      45,600   45,700        2,668  2,467       2,786              2,568
   39,300   39,400        2,240  2,105      2,357                2,139      45,700   45,800        2,675  2,474       2,792              2,574
   39,400   39,500        2,247  2,111      2,364                2,146      45,800   45,900        2,682  2,481       2,799              2,581
   39,500   39,600        2,253  2,116      2,371                2,153      45,900   46,000        2,689  2,487       2,806              2,588
   39,600   39,700        2,260  2,121      2,378                2,160      46,000   46,100        2,695  2,494       2,813              2,595
   39,700   39,800        2,267  2,127      2,384                2,166      46,100   46,200        2,702  2,501       2,820              2,602
   39,800   39,900        2,274  2,132      2,391                2,173      46,200   46,300        2,709  2,508       2,826              2,608
   39,900   40,000        2,281  2,137      2,398                2,180      46,300   46,400        2,716  2,515       2,833              2,615
   40,000   40,100        2,287  2,143      2,405                2,187      46,400   46,500        2,723  2,521       2,840              2,622
   40,100   40,200        2,294  2,148      2,412                2,194      46,500   46,600        2,729  2,528       2,847              2,629
   40,200   40,300        2,301  2,153      2,418                2,200      46,600   46,700        2,736  2,535       2,854              2,636
   40,300   40,400        2,308  2,159      2,425                2,207      46,700   46,800        2,743  2,542       2,860              2,642
   40,400   40,500        2,315  2,164      2,432                2,214      46,800   46,900        2,750  2,549       2,867              2,649
   40,500   40,600        2,321  2,169      2,439                2,221      46,900   47,000        2,757  2,555       2,874              2,656
   40,600   40,700        2,328  2,175      2,446                2,228      47,000   47,100        2,763  2,562       2,881              2,663
   40,700   40,800        2,335  2,180      2,452                2,234      47,100   47,200        2,770  2,569       2,888              2,670
   40,800   40,900        2,342  2,185      2,459                2,241      47,200   47,300        2,777  2,576       2,894              2,676
   40,900   41,000        2,349  2,191      2,466                2,248      47,300   47,400        2,784  2,583       2,901              2,683
   41,000   41,100        2,355  2,196      2,473                2,255      47,400   47,500        2,791  2,589       2,908              2,690
   41,100   41,200        2,362  2,202      2,480                2,262      47,500   47,600        2,797  2,596       2,915              2,697
   41,200   41,300        2,369  2,207      2,486                2,268      47,600   47,700        2,804  2,603       2,922              2,704
   41,300   41,400        2,376  2,212      2,493                2,275      47,700   47,800        2,811  2,610       2,928              2,710
   41,400   41,500        2,383  2,218      2,500                2,282      47,800   47,900        2,818  2,617       2,935              2,717
   41,500   41,600        2,389  2,223      2,507                2,289      47,900   48,000        2,825  2,623       2,942              2,724
   41,600   41,700        2,396  2,228      2,514                2,296      48,000   48,100        2,831  2,630       2,949              2,731
   41,700   41,800        2,403  2,234      2,520                2,302      48,100   48,200        2,838  2,637       2,956              2,738
   41,800   41,900        2,410  2,239      2,527                2,309      48,200   48,300        2,845  2,644       2,962              2,744
   41,900   42,000        2,417  2,244      2,534                2,316      48,300   48,400        2,852  2,651       2,969              2,751
   42,000   42,100        2,423  2,250      2,541                2,323      48,400   48,500        2,859  2,657       2,976              2,758
   42,100   42,200        2,430  2,255      2,548                2,330      48,500   48,600        2,865  2,664       2,983              2,765
   42,200   42,300        2,437  2,260      2,554                2,336      48,600   48,700        2,872  2,671       2,990              2,772
   42,300   42,400        2,444  2,266      2,561                2,343      48,700   48,800        2,879  2,678       2,996              2,778
   42,400   42,500        2,451  2,271      2,568                2,350      48,800   48,900        2,886  2,685       3,003              2,785
   42,500   42,600        2,457  2,276      2,575                2,357      48,900   49,000        2,893  2,691       3,010              2,792
   42,600   42,700        2,464  2,282      2,582                2,364      49,000   49,100        2,899  2,698       3,017              2,799
   42,700   42,800        2,471  2,287      2,588                2,370      49,100   49,200        2,906  2,705       3,024              2,806
   42,800   42,900        2,478  2,292      2,595                2,377      49,200   49,300        2,913  2,712       3,030              2,812
   42,900   43,000        2,485  2,298      2,602                2,384      49,300   49,400        2,920  2,719       3,037              2,819
   43,000   43,100        2,491  2,303      2,609                2,391      49,400   49,500        2,927  2,725       3,044              2,826
   43,100   43,200        2,498  2,309      2,616                2,398      49,500   49,600        2,933  2,732       3,051              2,833
   43,200   43,300        2,505  2,314      2,622                2,404      49,600   49,700        2,940  2,739       3,058              2,840
   43,300   43,400        2,512  2,319      2,629                2,411      49,700   49,800        2,947  2,746       3,064              2,846
   43,400   43,500        2,519  2,325      2,636                2,418      49,800   49,900        2,954  2,753       3,071              2,853
   43,500   43,600        2,525  2,330      2,643                2,425      49,900   50,000        2,961  2,759       3,078              2,860
   43,600   43,700        2,532  2,335      2,650                2,432      50,000   50,100        2,967  2,766       3,085              2,867
   43,700   43,800        2,539  2,341      2,656                2,438      50,100   50,200        2,974  2,773       3,092              2,874
   43,800   43,900        2,546  2,346      2,663                2,445      50,200   50,300        2,981  2,780       3,098              2,880
   43,900   44,000        2,553  2,351      2,670                2,452      50,300   50,400        2,988  2,787       3,105              2,887
   44,000   44,100        2,559  2,358      2,677                2,459      50,400   50,500        2,995  2,793       3,112              2,894
   44,100   44,200        2,566  2,365      2,684                2,466      50,500   50,600        3,001  2,800       3,119              2,901
   44,200   44,300        2,573  2,372      2,690                2,472      50,600   50,700        3,008  2,807       3,126              2,908
   44,300   44,400        2,580  2,379      2,697                2,479      50,700   50,800        3,015  2,814       3,132              2,914
   44,400   44,500        2,587  2,385      2,704                2,486      50,800   50,900        3,022  2,821       3,139              2,921
   44,500   44,600        2,593  2,392      2,711                2,493      50,900   51,000        3,029  2,827       3,146              2,928
   44,600   44,700        2,600  2,399      2,718                2,500      51,000   51,100        3,035  2,834       3,153              2,935

                                                                                                                                                  27

2023 Tax Tables
If line 9,                      and you are filing:                     If line 9,                    and you are filing:
Form M1 is:              Single Married    Married              Head of Form M1 is:            Single Married    Married             Head of 
                                jointly or separately household                                       jointly or separately          household
                                qualifying                                                            qualifying 
                                surviving                                                             surviving 
                                spouse                                                                spouse
  at least but less than        the tax to enter on line 10 is:         at least but less than        the tax to enter on line 10 is:
  51,100    51,200       3,042  2,841      3,160                2,942   57,500      57,600     3,477  3,276      3,595               3,377
  51,200    51,300       3,049  2,848      3,166                2,948   57,600      57,700     3,484  3,283      3,602               3,384
  51,300    51,400       3,056  2,855      3,173                2,955   57,700      57,800     3,491  3,290      3,608               3,390
  51,400    51,500       3,063  2,861      3,180                2,962   57,800      57,900     3,498  3,297      3,615               3,397
  51,500    51,600       3,069  2,868      3,187                2,969   57,900      58,000     3,505  3,303      3,622               3,404
  51,600    51,700       3,076  2,875      3,194                2,976   58,000      58,100     3,511  3,310      3,629               3,411
  51,700    51,800       3,083  2,882      3,200                2,982   58,100      58,200     3,518  3,317      3,636               3,418
  51,800    51,900       3,090  2,889      3,207                2,989   58,200      58,300     3,525  3,324      3,642               3,424
  51,900    52,000       3,097  2,895      3,214                2,996   58,300      58,400     3,532  3,331      3,649               3,431
  52,000    52,100       3,103  2,902      3,221                3,003   58,400      58,500     3,539  3,337      3,656               3,438
  52,100    52,200       3,110  2,909      3,228                3,010   58,500      58,600     3,545  3,344      3,663               3,445
  52,200    52,300       3,117  2,916      3,234                3,016   58,600      58,700     3,552  3,351      3,670               3,452
  52,300    52,400       3,124  2,923      3,241                3,023   58,700      58,800     3,559  3,358      3,676               3,458
  52,400    52,500       3,131  2,929      3,248                3,030   58,800      58,900     3,566  3,365      3,683               3,465
  52,500    52,600       3,137  2,936      3,255                3,037   58,900      59,000     3,573  3,371      3,690               3,472
  52,600    52,700       3,144  2,943      3,262                3,044   59,000      59,100     3,579  3,378      3,697               3,479
  52,700    52,800       3,151  2,950      3,268                3,050   59,100      59,200     3,586  3,385      3,704               3,486
  52,800    52,900       3,158  2,957      3,275                3,057   59,200      59,300     3,593  3,392      3,710               3,492
  52,900    53,000       3,165  2,963      3,282                3,064   59,300      59,400     3,600  3,399      3,717               3,499
  53,000    53,100       3,171  2,970      3,289                3,071   59,400      59,500     3,607  3,405      3,724               3,506
  53,100    53,200       3,178  2,977      3,296                3,078   59,500      59,600     3,613  3,412      3,731               3,513
  53,200    53,300       3,185  2,984      3,302                3,084   59,600      59,700     3,620  3,419      3,738               3,520
  53,300    53,400       3,192  2,991      3,309                3,091   59,700      59,800     3,627  3,426      3,744               3,526
  53,400    53,500       3,199  2,997      3,316                3,098   59,800      59,900     3,634  3,433      3,751               3,533
  53,500    53,600       3,205  3,004      3,323                3,105   59,900      60,000     3,641  3,439      3,758               3,540
  53,600    53,700       3,212  3,011      3,330                3,112   60,000      60,100     3,647  3,446      3,765               3,547
  53,700    53,800       3,219  3,018      3,336                3,118   60,100      60,200     3,654  3,453      3,772               3,554
  53,800    53,900       3,226  3,025      3,343                3,125   60,200      60,300     3,661  3,460      3,778               3,560
  53,900    54,000       3,233  3,031      3,350                3,132   60,300      60,400     3,668  3,467      3,785               3,567
  54,000    54,100       3,239  3,038      3,357                3,139   60,400      60,500     3,675  3,473      3,792               3,574
  54,100    54,200       3,246  3,045      3,364                3,146   60,500      60,600     3,681  3,480      3,799               3,581
  54,200    54,300       3,253  3,052      3,370                3,152   60,600      60,700     3,688  3,487      3,806               3,588
  54,300    54,400       3,260  3,059      3,377                3,159   60,700      60,800     3,695  3,494      3,812               3,594
  54,400    54,500       3,267  3,065      3,384                3,166   60,800      60,900     3,702  3,501      3,819               3,601
  54,500    54,600       3,273  3,072      3,391                3,173   60,900      61,000     3,709  3,507      3,826               3,608
  54,600    54,700       3,280  3,079      3,398                3,180   61,000      61,100     3,715  3,514      3,833               3,615
  54,700    54,800       3,287  3,086      3,404                3,186   61,100      61,200     3,722  3,521      3,840               3,622
  54,800    54,900       3,294  3,093      3,411                3,193   61,200      61,300     3,729  3,528      3,846               3,628
  54,900    55,000       3,301  3,099      3,418                3,200   61,300      61,400     3,736  3,535      3,853               3,635
  55,000    55,100       3,307  3,106      3,425                3,207   61,400      61,500     3,743  3,541      3,860               3,642
  55,100    55,200       3,314  3,113      3,432                3,214   61,500      61,600     3,749  3,548      3,867               3,649
  55,200    55,300       3,321  3,120      3,438                3,220   61,600      61,700     3,756  3,555      3,874               3,656
  55,300    55,400       3,328  3,127      3,445                3,227   61,700      61,800     3,763  3,562      3,880               3,662
  55,400    55,500       3,335  3,133      3,452                3,234   61,800      61,900     3,770  3,569      3,887               3,669
  55,500    55,600       3,341  3,140      3,459                3,241   61,900      62,000     3,777  3,575      3,894               3,676
  55,600    55,700       3,348  3,147      3,466                3,248   62,000      62,100     3,783  3,582      3,901               3,683
  55,700    55,800       3,355  3,154      3,472                3,254   62,100      62,200     3,790  3,589      3,908               3,690
  55,800    55,900       3,362  3,161      3,479                3,261   62,200      62,300     3,797  3,596      3,914               3,696
  55,900    56,000       3,369  3,167      3,486                3,268   62,300      62,400     3,804  3,603      3,921               3,703
  56,000    56,100       3,375  3,174      3,493                3,275   62,400      62,500     3,811  3,609      3,928               3,710
  56,100    56,200       3,382  3,181      3,500                3,282   62,500      62,600     3,817  3,616      3,935               3,717
  56,200    56,300       3,389  3,188      3,506                3,288   62,600      62,700     3,824  3,623      3,942               3,724
  56,300    56,400       3,396  3,195      3,513                3,295   62,700      62,800     3,831  3,630      3,948               3,730
  56,400    56,500       3,403  3,201      3,520                3,302   62,800      62,900     3,838  3,637      3,955               3,737
  56,500    56,600       3,409  3,208      3,527                3,309   62,900      63,000     3,845  3,643      3,962               3,744
  56,600    56,700       3,416  3,215      3,534                3,316   63,000      63,100     3,851  3,650      3,969               3,751
  56,700    56,800       3,423  3,222      3,540                3,322   63,100      63,200     3,858  3,657      3,976               3,758
  56,800    56,900       3,430  3,229      3,547                3,329   63,200      63,300     3,865  3,664      3,982               3,764
  56,900    57,000       3,437  3,235      3,554                3,336   63,300      63,400     3,872  3,671      3,989               3,771
  57,000    57,100       3,443  3,242      3,561                3,343   63,400      63,500     3,879  3,677      3,996               3,778
  57,100    57,200       3,450  3,249      3,568                3,350   63,500      63,600     3,885  3,684      4,003               3,785
  57,200    57,300       3,457  3,256      3,574                3,356   63,600      63,700     3,892  3,691      4,010               3,792
  57,300    57,400       3,464  3,263      3,581                3,363   63,700      63,800     3,899  3,698      4,016               3,798
  57,400    57,500       3,471  3,269      3,588                3,370   63,800      63,900     3,906  3,705      4,023               3,805
28

2023 Tax Tables
If line 9,                    and you are filing:                     If line 9,                    and you are filing:
Form M1 is:            Single Married    Married              Head of Form M1 is:            Single Married    Married             Head of 
                              jointly or separately household                                       jointly or separately          household
                              qualifying                                                            qualifying 
                              surviving                                                             surviving 
                              spouse                                                                spouse
at least but less than        the tax to enter on line 10 is:         at least but less than        the tax to enter on line 10 is:
63,900      64,000     3,913  3,711      4,030                3,812   70,300      70,400     4,348  4,147      4,465               4,247
64,000      64,100     3,919  3,718      4,037                3,819   70,400      70,500     4,355  4,153      4,472               4,254
64,100      64,200     3,926  3,725      4,044                3,826   70,500      70,600     4,361  4,160      4,479               4,261
64,200      64,300     3,933  3,732      4,050                3,832   70,600      70,700     4,368  4,167      4,486               4,268
64,300      64,400     3,940  3,739      4,057                3,839   70,700      70,800     4,375  4,174      4,492               4,274
64,400      64,500     3,947  3,745      4,064                3,846   70,800      70,900     4,382  4,181      4,499               4,281
64,500      64,600     3,953  3,752      4,071                3,853   70,900      71,000     4,389  4,187      4,506               4,288
64,600      64,700     3,960  3,759      4,078                3,860   71,000      71,100     4,395  4,194      4,513               4,295
64,700      64,800     3,967  3,766      4,084                3,866   71,100      71,200     4,402  4,201      4,520               4,302
64,800      64,900     3,974  3,773      4,091                3,873   71,200      71,300     4,409  4,208      4,526               4,308
64,900      65,000     3,981  3,779      4,098                3,880   71,300      71,400     4,416  4,215      4,533               4,315
65,000      65,100     3,987  3,786      4,105                3,887   71,400      71,500     4,423  4,221      4,540               4,322
65,100      65,200     3,994  3,793      4,112                3,894   71,500      71,600     4,429  4,228      4,547               4,329
65,200      65,300     4,001  3,800      4,118                3,900   71,600      71,700     4,436  4,235      4,554               4,336
65,300      65,400     4,008  3,807      4,125                3,907   71,700      71,800     4,443  4,242      4,560               4,342
65,400      65,500     4,015  3,813      4,132                3,914   71,800      71,900     4,450  4,249      4,567               4,349
65,500      65,600     4,021  3,820      4,139                3,921   71,900      72,000     4,457  4,255      4,574               4,356
65,600      65,700     4,028  3,827      4,146                3,928   72,000      72,100     4,463  4,262      4,581               4,363
65,700      65,800     4,035  3,834      4,152                3,934   72,100      72,200     4,470  4,269      4,588               4,370
65,800      65,900     4,042  3,841      4,159                3,941   72,200      72,300     4,477  4,276      4,594               4,376
65,900      66,000     4,049  3,847      4,166                3,948   72,300      72,400     4,484  4,283      4,601               4,383
66,000      66,100     4,055  3,854      4,173                3,955   72,400      72,500     4,491  4,289      4,608               4,390
66,100      66,200     4,062  3,861      4,180                3,962   72,500      72,600     4,497  4,296      4,615               4,397
66,200      66,300     4,069  3,868      4,186                3,968   72,600      72,700     4,504  4,303      4,622               4,404
66,300      66,400     4,076  3,875      4,193                3,975   72,700      72,800     4,511  4,310      4,628               4,410
66,400      66,500     4,083  3,881      4,200                3,982   72,800      72,900     4,518  4,317      4,635               4,417
66,500      66,600     4,089  3,888      4,207                3,989   72,900      73,000     4,525  4,323      4,642               4,424
66,600      66,700     4,096  3,895      4,214                3,996   73,000      73,100     4,531  4,330      4,649               4,431
66,700      66,800     4,103  3,902      4,220                4,002   73,100      73,200     4,538  4,337      4,656               4,438
66,800      66,900     4,110  3,909      4,227                4,009   73,200      73,300     4,545  4,344      4,662               4,444
66,900      67,000     4,117  3,915      4,234                4,016   73,300      73,400     4,552  4,351      4,669               4,451
67,000      67,100     4,123  3,922      4,241                4,023   73,400      73,500     4,559  4,357      4,676               4,458
67,100      67,200     4,130  3,929      4,248                4,030   73,500      73,600     4,565  4,364      4,683               4,465
67,200      67,300     4,137  3,936      4,254                4,036   73,600      73,700     4,572  4,371      4,690               4,472
67,300      67,400     4,144  3,943      4,261                4,043   73,700      73,800     4,579  4,378      4,696               4,478
67,400      67,500     4,151  3,949      4,268                4,050   73,800      73,900     4,586  4,385      4,703               4,485
67,500      67,600     4,157  3,956      4,275                4,057   73,900      74,000     4,593  4,391      4,710               4,492
67,600      67,700     4,164  3,963      4,282                4,064   74,000      74,100     4,599  4,398      4,717               4,499
67,700      67,800     4,171  3,970      4,288                4,070   74,100      74,200     4,606  4,405      4,724               4,506
67,800      67,900     4,178  3,977      4,295                4,077   74,200      74,300     4,613  4,412      4,730               4,512
67,900      68,000     4,185  3,983      4,302                4,084   74,300      74,400     4,620  4,419      4,737               4,519
68,000      68,100     4,191  3,990      4,309                4,091   74,400      74,500     4,627  4,425      4,744               4,526
68,100      68,200     4,198  3,997      4,316                4,098   74,500      74,600     4,633  4,432      4,751               4,533
68,200      68,300     4,205  4,004      4,322                4,104   74,600      74,700     4,640  4,439      4,758               4,540
68,300      68,400     4,212  4,011      4,329                4,111   74,700      74,800     4,647  4,446      4,764               4,546
68,400      68,500     4,219  4,017      4,336                4,118   74,800      74,900     4,654  4,453      4,771               4,553
68,500      68,600     4,225  4,024      4,343                4,125   74,900      75,000     4,661  4,459      4,778               4,560
68,600      68,700     4,232  4,031      4,350                4,132   75,000      75,100     4,667  4,466      4,785               4,567
68,700      68,800     4,239  4,038      4,356                4,138   75,100      75,200     4,674  4,473      4,792               4,574
68,800      68,900     4,246  4,045      4,363                4,145   75,200      75,300     4,681  4,480      4,798               4,580
68,900      69,000     4,253  4,051      4,370                4,152   75,300      75,400     4,688  4,487      4,805               4,587
69,000      69,100     4,259  4,058      4,377                4,159   75,400      75,500     4,695  4,493      4,812               4,594
69,100      69,200     4,266  4,065      4,384                4,166   75,500      75,600     4,701  4,500      4,819               4,601
69,200      69,300     4,273  4,072      4,390                4,172   75,600      75,700     4,708  4,507      4,826               4,608
69,300      69,400     4,280  4,079      4,397                4,179   75,700      75,800     4,715  4,514      4,832               4,614
69,400      69,500     4,287  4,085      4,404                4,186   75,800      75,900     4,722  4,521      4,839               4,621
69,500      69,600     4,293  4,092      4,411                4,193   75,900      76,000     4,729  4,527      4,846               4,628
69,600      69,700     4,300  4,099      4,418                4,200   76,000      76,100     4,735  4,534      4,853               4,635
69,700      69,800     4,307  4,106      4,424                4,206   76,100      76,200     4,742  4,541      4,860               4,642
69,800      69,900     4,314  4,113      4,431                4,213   76,200      76,300     4,749  4,548      4,866               4,648
69,900      70,000     4,321  4,119      4,438                4,220   76,300      76,400     4,756  4,555      4,873               4,655
70,000      70,100     4,327  4,126      4,445                4,227   76,400      76,500     4,763  4,561      4,880               4,662
70,100      70,200     4,334  4,133      4,452                4,234   76,500      76,600     4,769  4,568      4,887               4,669
70,200      70,300     4,341  4,140      4,458                4,240   76,600      76,700     4,776  4,575      4,894               4,676

                                                                                                                                            29

2023If line 9, Tax Tablesand you are filing:                             If line 9,                        and you are filing:
Form M1 is:               Single Married    Married              Head of Form M1 is:                Single Married              Married   Head of 
                                 jointly or separately household                                           jointly or separately          household
                                 qualifying                                                                qualifying 
                                 surviving                                                                 surviving 
                                 spouse                                                                    spouse
   at least but less than        the tax to enter on line 10 is:             at least but less than        the tax to enter on line 10 is:
   76,700   76,800        4,783  4,582      4,900                4,682       83,400  83,500         5,239  5,037                5,356     5,138
   76,800   76,900        4,790  4,589      4,907                4,689       83,500  83,600         5,245  5,044                5,363     5,145
   76,900   77,000        4,797  4,595      4,914                4,696       83,600  83,700         5,252  5,051                5,370     5,152
   77,000   77,100        4,803  4,602      4,921                4,703       83,700  83,800         5,259  5,058                5,376     5,158
   77,100   77,200        4,810  4,609      4,928                4,710       83,800  83,900         5,266  5,065                5,383     5,165
   77,200   77,300        4,817  4,616      4,934                4,716       83,900  84,000         5,273  5,071                5,390     5,172
   77,300   77,400        4,824  4,623      4,941                4,723       84,000  84,100         5,279  5,078                5,397     5,179
   77,400   77,500        4,831  4,629      4,948                4,730       84,100  84,200         5,286  5,085                5,404     5,186
   77,500   77,600        4,837  4,636      4,955                4,737       84,200  84,300         5,293  5,092                5,410     5,192
   77,600   77,700        4,844  4,643      4,962                4,744       84,300  84,400         5,300  5,099                5,417     5,199
   77,700   77,800        4,851  4,650      4,968                4,750       84,400  84,500         5,307  5,105                5,424     5,206
   77,800   77,900        4,858  4,657      4,975                4,757       84,500  84,600         5,313  5,112                5,431     5,213
   77,900   78,000        4,865  4,663      4,982                4,764       84,600  84,700         5,320  5,119                5,438     5,220
   78,000   78,100        4,871  4,670      4,989                4,771       84,700  84,800         5,327  5,126                5,444     5,226
   78,100   78,200        4,878  4,677      4,996                4,778       84,800  84,900         5,334  5,133                5,451     5,233
   78,200   78,300        4,885  4,684      5,002                4,784       84,900  85,000         5,341  5,139                5,458     5,240
   78,300   78,400        4,892  4,691      5,009                4,791       85,000  85,100         5,347  5,146                5,465     5,247
   78,400   78,500        4,899  4,697      5,016                4,798       85,100  85,200         5,354  5,153                5,472     5,254
   78,500   78,600        4,905  4,704      5,023                4,805       85,200  85,300         5,361  5,160                5,478     5,260
   78,600   78,700        4,912  4,711      5,030                4,812       85,300  85,400         5,368  5,167                5,485     5,267
   78,700   78,800        4,919  4,718      5,036                4,818       85,400  85,500         5,375  5,173                5,492     5,274
   78,800   78,900        4,926  4,725      5,043                4,825       85,500  85,600         5,381  5,180                5,499     5,281
   78,900   79,000        4,933  4,731      5,050                4,832       85,600  85,700         5,388  5,187                5,506     5,288
   79,000   79,100        4,939  4,738      5,057                4,839       85,700  85,800         5,395  5,194                5,512     5,294
   79,100   79,200        4,946  4,745      5,064                4,846       85,800  85,900         5,402  5,201                5,519     5,301
   79,200   79,300        4,953  4,752      5,070                4,852       85,900  86,000         5,409  5,207                5,526     5,308
   79,300   79,400        4,960  4,759      5,077                4,859       86,000  86,100         5,415  5,214                5,533     5,315
   79,400   79,500        4,967  4,765      5,084                4,866       86,100  86,200         5,422  5,221                5,540     5,322
   79,500   79,600        4,973  4,772      5,091                4,873       86,200  86,300         5,429  5,228                5,546     5,328
   79,600   79,700        4,980  4,779      5,098                4,880       86,300  86,400         5,436  5,235                5,553     5,335
   79,700   79,800        4,987  4,786      5,104                4,886       86,400  86,500         5,443  5,241                5,560     5,342
   79,800   79,900        4,994  4,793      5,111                4,893       86,500  86,600         5,449  5,248                5,567     5,349
   79,900   80,000        5,001  4,799      5,118                4,900       86,600  86,700         5,456  5,255                5,574     5,356
   80,000   80,100        5,007  4,806      5,125                4,907       86,700  86,800         5,463  5,262                5,580     5,362
   80,100   80,200        5,014  4,813      5,132                4,914       86,800  86,900         5,470  5,269                5,587     5,369
   80,200   80,300        5,021  4,820      5,138                4,920       86,900  87,000         5,477  5,275                5,594     5,376
   80,300   80,400        5,028  4,827      5,145                4,927       87,000  87,100         5,483  5,282                5,601     5,383
   80,400   80,500        5,035  4,833      5,152                4,934       87,100  87,200         5,490  5,289                5,608     5,390
   80,500   80,600        5,041  4,840      5,159                4,941       87,200  87,300         5,497  5,296                5,614     5,396
   80,600   80,700        5,048  4,847      5,166                4,948       87,300  87,400         5,504  5,303                5,622     5,403
   80,700   80,800        5,055  4,854      5,172                4,954       87,400  87,500         5,511  5,309                5,629     5,410
   80,800   80,900        5,062  4,861      5,179                4,961       87,500  87,600         5,517  5,316                5,637     5,417
   80,900   81,000        5,069  4,867      5,186                4,968       87,600  87,700         5,524  5,323                5,645     5,424
   81,000   81,100        5,075  4,874      5,193                4,975       87,700  87,800         5,531  5,330                5,653     5,430
   81,100   81,200        5,082  4,881      5,200                4,982       87,800  87,900         5,538  5,337                5,661     5,437
   81,200   81,300        5,089  4,888      5,206                4,988       87,900  88,000         5,545  5,343                5,669     5,444
   81,300   81,400        5,096  4,895      5,213                4,995       88,000  88,100         5,551  5,350                5,677     5,451
   81,400   81,500        5,103  4,901      5,220                5,002       88,100  88,200         5,558  5,357                5,684     5,458
   81,500   81,600        5,109  4,908      5,227                5,009       88,200  88,300         5,565  5,364                5,692     5,464
   81,600   81,700        5,116  4,915      5,234                5,016       88,300  88,400         5,572  5,371                5,700     5,471
   81,700   81,800        5,123  4,922      5,240                5,022       88,400  88,500         5,579  5,377                5,708     5,478
   81,800   81,900        5,130  4,929      5,247                5,029       88,500  88,600         5,585  5,384                5,716     5,485
   81,900   82,000        5,137  4,935      5,254                5,036       88,600  88,700         5,592  5,391                5,724     5,492
   82,000   82,100        5,143  4,942      5,261                5,043       88,700  88,800         5,599  5,398                5,732     5,498
   82,100   82,200        5,150  4,949      5,268                5,050       88,800  88,900         5,606  5,405                5,739     5,505
   82,200   82,300        5,157  4,956      5,274                5,056       88,900  89,000         5,613  5,411                5,747     5,512
   82,300   82,400        5,164  4,963      5,281                5,063       89,000  89,100         5,619  5,418                5,755     5,519
   82,400   82,500        5,171  4,969      5,288                5,070       89,100  89,200         5,626  5,425                5,763     5,526
   82,500   82,600        5,177  4,976      5,295                5,077       89,200  89,300         5,633  5,432                5,771     5,532
   82,600   82,700        5,184  4,983      5,302                5,084       89,300  89,400         5,640  5,439                5,779     5,539
   82,700   82,800        5,191  4,990      5,308                5,090       89,400  89,500         5,647  5,445                5,786     5,546
   82,800   82,900        5,198  4,997      5,315                5,097       89,500  89,600         5,653  5,452                5,794     5,553
   82,900   83,000        5,205  5,003      5,322                5,104       89,600  89,700         5,660  5,459                5,802     5,560
   83,000   83,100        5,211  5,010      5,329                5,111       89,700  89,800         5,667  5,466                5,810     5,566
   83,100   83,200        5,218  5,017      5,336                5,118       89,800  89,900         5,674  5,473                5,818     5,573
   83,200   83,300        5,225  5,024      5,342                5,124       89,900  90,000         5,681  5,479                5,826     5,580
   83,300   83,400        5,232  5,031      5,349                5,131       90,000  & over: Use tax rate schedules on page 35.                    30