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2023 Schedule M1DQC, Dependents and Qualifying Children 

Use this schedule to provide information about your dependents, qualifying children. If you need to list more than three, provide a separate 
statement with the additional dependents and qualifying children. 

Your First Name and Initial                         Last Name                           Social Security Number

                                                         A — Child 1        B — Child 2       C — Child 3

First name and middle initial   ................... a1                b1                c1 

Last name  ................................. a2                       b2                c2 

Social Security Number or Individual Taxpayer 
Identification Number .......................... a3                   b3                c3 

Date of Birth  .................................. a4                  b4                c4 

Relationship to you  ............................ a5                  b5                c5 

Check the box if you are  
claiming them as a dependent  ................ a6                     b6                c6   

Number of months they lived with you .......... a7                    b7                c7 

Check the box if they were over age  
17 but under age 24 and a full-time student  ..... a8                 b8                c8   

Check the box if they were permanently 
 and totally disabled in any part of 2023  ........a9                 b9                c9   

Check the box if they are a qualifying child  ..... a10               b10               c10   

Check the box if they are a qualifying older child  a11               b11               c11   

               Rev. 1/24
                                                                  9995

2023 Schedule M1DQC Instructions

Purpose of this Schedule 
Use this schedule to provide information regarding individuals you are claiming as a dependent on Form M1 and as a qualifying child or 
qualifying older child on Schedule M1CWFC, Minnesota Child and Working Family Credits.  
Dependents. You must claim the same dependents on your Minnesota individual income tax return that you claimed on your federal Form 
1040 or 1040-SR. Include information about your dependents on rows 1 through 5 and check the box in row 6 for each dependent.  
Qualifying child. A qualifying child is a child who generally meets the definition of a qualifying child for the federal earned income tax 
credit. They must pass all four qualifying tests (age, relationship, residency, and joint return) and cannot be claimed by more than one person 
as a qualifying child. A child may be a qualifying child for Minnesota purposes if they have a Social Security number, an individual taxpayer 
identification number (ITIN), or adoption taxpayer identification number (ATIN).  

How do I claim a qualifying child on Schedule M1DQC? 
Use rows 7 through 11 to provide information about qualifying children. If you did not claim the child as a dependent, you must complete 
rows 1 through 5 before continuing to rows 7 through 11. If you completed Schedule EIC (Form 1040), enter the same number of months the 
child lived with you in row 7 that you entered on Schedule EIC, then follow the instructions for rows 8 through 11. If you did not complete 
Schedule EIC, follow the instructions for rows 7 through 11. 
Note: If you have more than three dependents or qualifying children, provide a separate statement with all the information required on this 
schedule. 

Instructions 
Rows 1 through 5 
Use Rows 1 through 5 to provide information about the dependents and qualifying children you are claiming on your Minnesota return. If you 
claimed dependents on your federal return, use the same information you provided when completing federal Form 1040 or 1040-SR in rows 1 
through 5 of this schedule. 
Row 6 
Check the box in row 6 if you claimed the individual as a dependent on your federal return.  
Row 7  
Enter the number of months they lived with you during 2023. If they lived with you for more than half of 2023 but less than 7 months, enter 
“7.” If they were born or died in 2023 and your home was their home for more than half the time they were alive during 2023, enter “12.” If 
they lived with you less than six months during 2023, do not complete rows 8 through 11. 
You cannot claim the Minnesota child tax credit for a child who did not live with you for more than half of the year, even if you paid most of 
the child’s living expenses. If you entered less than 6 months in row 7, do not continue to row 8 unless one of the these applies:  
•  Birth 
•  Death 
•  Kidnapping, see “Exception to time lived with you” in the instructions for Form 1040, line 27
•  Temporary absence
Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or deten-
tion in a juvenile facility, count as time the child lived with you. A child is considered to have lived with you for more than half of 2023 if the 
child was born or died in 2023 and your home was the child’s home for more than half the time the child was alive.  
If you adopted the child in 2023, the child was lawfully placed with you for legal adoption by you in 2023, or the child was an eligible foster 
child placed with you during 2023 and your main home was the child’s main home for more than half the time since the child was adopted or 
placed with you in 2023, then the child is considered to have lived with you for more than half of 2023. 

Rows 8 through 11 – Qualifying Child for the Minnesota Child Tax Credit and Qualifying Older Child for the 
Minnesota Working Family Credit 
Follow the steps below to determine who you may claim as a qualifying child for the Minnesota child tax credit or the credit for qualifying 
older children on Schedule M1CWFC. Complete rows 8 through 11 based on your responses to the steps for each individual.   

                                                                                                                                    Continued

Does your dependent qualify you for the Minnesota child tax credit or the credit for a qualifying older child? 
Step 1  Is the child your son, daughter, stepchild, foster child, brother, sister, step- If yes, continue to step 2. If no, stop here.
        brother, stepsister, half-brother, half-sister, or a descendant of any of them? 
Step 2  Did the child have an SSN, ITIN, or adoption taxpayer identification number      If yes, continue to step 3. If no, stop here. 
        (ATIN) issued on or before the due date of your return (including exten-
        sions)?
Step 3  Were they permanently and totally disabled in 2023?                              If yes, check the box in Row 9 and continue to 
                                                                                         step 4. If no, continue to step 4. 
Step 4  Were they under age 18 at the end of 2023?                                       If yes, check the box in Row 10 and stop here. 
                                                                                         If no and you checked the box in row 9, check 
                                                                                         the box in row 11 and stop here.
                                                                                         If no and you did not check the box in row 9, 
                                                                                         continue to step 5. 
Step 5  Were they under age 24 at the end of 2023 and younger than you (or your          If yes, continue to step 6. If no, stop here. 
        spouse if married filing jointly)? 
Step 6  Were they over the age of 17?                                                    If yes, continue to step 7. If no, stop here. 
Step 7  Were they a full-time student?                                                   If yes, check the boxes in Rows 8 and 11. If no, 
                                                                                         continue to step 8. 
Step 8  Were they under the age of 19 at the end of the year?                            If yes, check the box in row 11. If no, they do not 
                                                                                         qualify for the Minnesota child tax credit or the 
                                                                                         credit for qualifying older children.  
Step 2: Answer “yes” if you are applying for an ITIN or ATIN for the child on or before the due date of your return (including extensions).  
Step 3: A person is permanently and totally disabled if, at any time in 2023, the person can’t engage in any substantial gainful activity be-
cause of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for 
at least a year or can be expected to lead to death. 
Step 7: A student is a child who during any part of 5 calendar months of 2023 was enrolled as a full-time student at a school or took a full-
time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or me-
chanical school. It doesn’t include an on-the-job training course, correspondence school, or school offering courses only through the internet.