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Child Tax Credit
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Beginning with tax year 2023, you may qualify for a Child Tax Credit of $1,750 per qualifying child, with no limit on the number of children claimed. This is a refundable credit, meaning you can receive a refund even if you do not owe tax.
If a qualifying child is over age 17, you may not claim them for the Child Tax Credit. You may be able to claim the child for the Credit for Qualifying Older Children.
The credit gradually phases out if your income is over $29,500 ($35,000 for Married Filing Jointly). For more detail, see the chart in Who Qualifies, below.
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Complete Schedule M1DQC, Dependents and Qualifying Children, to determine who is a qualifying child for the Child Tax Credit. Then, complete Schedule M1CWFC, Minnesota Child and Working Family Credits, to determine your credit amount.
You are not eligible if any of these apply:
- You were a full-year nonresident
- You have an IRS ban on claiming the federal Earned Income Tax Credit (EITC)
- You are another person’s dependent or qualifying child
If you owe any other Minnesota tax or government debts, we may offset (take) your refund and apply it to the amount owed. For more information, see Offsets.
Income Thresholds
You will generally qualify for the Child Tax Credit if your income is at or below the level listed for the number of qualifying children you have.1
| Number of Qualifying Children | Married Couples Filing Jointly | Non-married Filers |
|---|
| 1 | $52,495 | $46,995 |
| 2 | $67,079 | $61,579 |
| 3 | $81,662 | $76,162 |
| 4 | $96,245 | $90,745 |
| 5 | $110,829 | $105,329 |
| 6 | $125,412 | $119,912 |
| 7 | $139,995 | $134,495 |
| 8 | $154,579 | $149,079 |
| 9+ | Add $14,583 for each additional Qualifying Child | Add $14,583 for each additional Qualifying Child |
1The thresholds shown assume a filer has earned income of at least $8,750. The thresholds for filers with earned income of less than $8,750 will be slightly lower.
Military members whose home of record is Minnesota are considered residents for tax purposes. If you meet the other requirements, you may claim both the federal EITC and the Minnesota Child Tax Credit.
When calculating these credits, you may include nontaxable combat zone pay as earned income.
