*231481*
2023 Schedule M1CWFC, Minnesota Child and Working Family Credits

To claim this credit, you must be a full- or part-year resident of Minnesota. If you are a full-year nonresident, you are not eligible for this credit. 
Do not complete Schedule M1CWFC if you have a 2-year or 10-year IRS ban or are otherwise restricted from claiming the federal EIC. 
                       
Your First Name and Initial                Last Name                                              Your Social Security Number

                                                                                                  Round amounts to the nearest whole dollar.

  1  Enter the amount from line 1 of Form M1 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . .  1   

  2  Enter your total earned income (see instructions; if less than zero, enter zero) . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . .  2   

  3  If line 2 is greater than $8,750, enter $8,750 . Otherwise enter the amount from line 2 . . .  . . . . . .  . . . . .  . . . . . . .  3   

  4  Multiply line 3 by 4% (.04) . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  4   

 5  Credit for Qualifying Older Children: If you have:  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . .  5                         
    •  One qualifying older child, enter $925
    •  Two qualifying older children, enter $2,100
    •  Three or more qualifying older children, enter $2,500
  6  Add lines 4 and 5  .  . . . . . .  . . . . . .  . . . . . .  . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . .  6   

  7  Number of qualifying children (see instructions)   . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . .  7   
 
  8  Multiply line 7 by $1,750 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  .  8   

  9  Add lines 6 and 8  .  . . . . . .  . . . . . .  . . . . . .  . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . .  . 9   

  10  Enter the greater of line 1 or 2  . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  .  . 10   

  11  Enter $35,000 if married filing jointly or $29,500 for any other filing status  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . 11   
  12  If line 10 is less than line 11, see instructions.  
   Otherwise, subtract line 11 from line 10  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  .  . 12   

  13  If you had an amount on line 5 but not on line 8, enter 9%(.09). Otherwise enter 12%(0.12)  . . .  . . . . . .  . . . . .  . 13   

  14  Multiply line 12 by line 13  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . .  . 14   

  15  Subtract line 14 from line 9. If less than zero, enter 0. If you are a full year resident,  
   enter this amount on line 2 of Schedule M1REF . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . 15   

  16  Part year residents: If your Minnesota gross income is: . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . 16                                        
    • $13,825 or more, multiply line 15 by line 30 of Schedule M1NR.  
      Enter the result here and on line 2 of Schedule M1REF            
    • Less than $13,825, see instructions                  
   Enter the result from step 5 of the Worksheet for line 16:
 
Include this schedule with your Form M1. Enter the number of qualifying children on line 2a and the number of qualifying older 
children on line 2b of Schedule M1REF. 

      Rev. 1/24
                                                              9995

2023 Schedule M1CWFC Instructions

Purpose of this schedule
Use this schedule to determine the amount of your Minnesota Working Family Credit and Child Tax Credit for 2023. You must complete 
Schedule M1DQC, Dependents and Qualifying Children, to determine who is a qualifying child and qualifying older child.  

What’s new?
The Working Family Credit is four percent of your first $8,750 of earned income plus an additional amount for up to three qualifying older 
children. See Schedule M1DQC to determine who is a qualifying older child. For 2023, the maximum working family credit is: 
• $350 with zero qualifying older children 
• $1,275 with one qualifying older child 
• $2,450 with two qualifying older children 
• $2,850 with three or more qualifying older children 
The Minnesota Child Tax Credit is $1,750 for each qualifying child under the age of 18. See Schedule M1DQC to determine who you may 
claim as a qualifying child for the child tax credit.  
The Working Family Credit and Child Tax Credit are reduced when your adjusted gross income exceeds $29,500 ($35,000 if married filing 
jointly). The amount of the credit is reduced by 12 percent of AGI that exceeds the limit. If you had at least one qualifying older child but no 
qualifying child for the child tax credit, your credit is reduced by nine percent of AGI exceeding the limit.  
If you, your spouse (if married and filing a joint return) or your qualifying children do not have a Social Security Number, you may use an 
Individual Taxpayer Identification Number (ITIN) to claim these credits.  

Am I eligible?
You must meet all of these requirements to be eligible to claim the Minnesota Working Family and Child Tax credits: 
• You were a full-year or part-year resident of Minnesota in 2023 (if you are a member of the military, see below) 
• You have investment income less than $11,000 (if you have investment income greater than $11,000 complete step 2 in the instructions for 
  line 27 of Form 1040 to determine if you are eligible to claim the credits on this schedule) 
•  You are not a dependent of another person 
• If you have no qualifying children on rows 10 and 11 of Schedule M1DQC, you or your spouse must be between the ages of 19 and 64
• If you have no qualifying children rows 10 and 11 of Schedule M1DQC, you and your spouse’s main residence was in the United States 
  for more than half of 2023 
• If you are married and you or your spouse are a nonresident alien, your filing status must be Married Filing Jointly 
You are not eligible if any of these apply: 
• You have a 2-year or 10-year IRS ban on claiming the federal Earned Income Credit (EIC) 
•  You are the dependent or qualifying child of another person 
• Your filing status is Married Filing Separately, unless you meet the exception and requirements under Exception for Those Who are 
  Marrried and Filing Separately below
Earned income does not include:  
• Any amount included on line 1z of Form 1040 or 1040-SR that is a taxable scholarship or fellowship grant not reported on a Form W-2 
• Any amount included on line 1z of Form 1040 or 1040-SR that you received for work performed while an inmate in a penal institution, or 
• Any amount included on line 1z of Form 1040 or 1040-SR that you received as a pension or annuity from a nonqualified deferred compen-
  sation plan or nongovernmental section 457 plan 
Exception for Those Who are Married and Filing Separately 
If your filing status is Married Filing Separately, you may file a Schedule M1CWFC if you have at least one qualifying child on Schedule 
M1DQC who lived with you for more than half of 2023 and either of these apply: 
•  You do not share the same principal abode as your spouse for at least the last six months of 2023 
•  You are legally separated from your spouse according to Minnesota law under a written separation agreement or a decree of separate 
  maintenance and do not live in the same household as your spouse at the end of 2023 
Treatment of military personnel stationed outside Minnesota 
If you are a member of the Armed Forces, you will be treated as if you resided in Minnesota during any period which you are stationed out-
side the United States while serving on extended active duty with the U.S. Armed Forces. “Extended active duty” means any period of active 
duty pursuant to a call or order to such duty for a period in excess of 90 days or for an indefinite period. You must otherwise be a resident of 
Minnesota. You may include nontaxable combat pay as earned income.
Is there a penalty for fraudulently claiming a refund?
Yes. If you file a return that fraudulently claims a credit that results in a refund, you may be assessed a penalty equal to 50% of the portion of 
the refund attributable to fraud. If a fraudulently claimed credit reduced your tax liability, you may also be assessed a penalty equal to 50% of 
the unpaid tax.

Line Instructions
Round amounts to the nearest whole dollar.
Line 2
Use the Worksheet for Earned Income below to determine the amount for line 2. You must use your 2023 earned income when completing 
this worksheet. 
Worksheet for Earned Income
1  Line 1z of federal Form 1040 or 1040-SR. Church employees and clergy, see instructions below for Step 1   .............
2   Enter all of your nontaxable combat pay if you elect to include it in earned income  .................................
3   Add steps 1 and 2. If you were self-employed, filing federal Schedule SE as a member of the clergy,  
had church employee income, or are filing federal Schedule C as a statutory employee, continue to step 4.  
Otherwise, enter the result of step 3 on line 2 of this schedule...................................................
4  Use the amount from step 3 of this worksheet on line 4a of Worksheet B from the instruction for line 27 of Form 1040.  
Complete Worksheet B in the federal instructions and enter the amount from Step 6 of EIC Worksheet B  
on line 2 of this schedule................................................................................

Instructions for Worksheet for Earned Income
Step 1
If you are a church employee, determine how much was reported on both line 1z of Form 1040 or 1040-SR and line 5a of federal Schedule 
SE. Subtract the amount reported on both lines from the amount reported on line 1z of Form 1040 or 1040-SR. Enter the result on Step 1.  
If you are a minister, a member of a religious order that has not taken a vow of poverty, or a Christian Science Practitioner, determine the 
amount reported on both line 1 of Form 1040 or 1040-SR and line 2 of federal Schedule SE. Subtract the amount that was reported on both 
lines from the amount reported on line 1z of Form 1040 or 1040-SR. Enter the result on Step 1. 

Line 5 
You must complete Schedule M1DQC to determine which of your qualifying children are eligible to be claimed as a qualifying older child on 
line 5. Use the information from that schedule to determine what amount to enter on line 5. 
Line 7 
You must complete Schedule M1DQC to determine who is a qualifying child for the Minnesota Child Tax Credit. Enter the number of boxes 
checked from Row 10 of Schedule M1DQC on line 7 of this schedule.  
Line 12 
If line 10 is less than line 11, skip line 13 and use the amount from line 9 on line 15. 
Line 16
If you are a part-year resident, you will determine your credit using your percentage of income taxable to Minnesota.  
If your gross income is less than $13,825, you should have entered zero on line 28 of Schedule M1NR, Nonresidents/Part-Year Residents. 
To determine this credit, fully complete Schedule M1NR (do not skip lines 16-27) to determine what the amounts would have been. Then, 
complete the Worksheet for Line 16 below. 

Worksheet for Line 16 (for part-year residents whose Minnesota gross income is less than $13,825 
Note: If you are a full-year nonresident, do not use this worksheet. You are not eligible for this credit.
1  Line 15, column B, of Schedule M1NR  ....................................................................
2  Line 27, column B, of Schedule M1NR  ....................................................................
3  Subtract step 2 from step 1. (If result is zero or less, STOP HERE. You do not qualify for the credit)  ...................
4  Line 29 of Schedule M1NR  .............................................................................
5  Divide step 3 by step 4 and enter the result as a decimal (carry to five decimal places). If step 3 is more than step 4,  
enter 1.0. Enter the result on the space provided on line 16 of this schedule ........................................
6  Amount from line 15 of Schedule M1CWFC ................................................................
7  Multiply step 5 by step 6. Enter the result on line 16 of Schedule M1CWFC and on line 2 of Schedule M1REF  ...........