field_block:node:page:title

State Housing Tax Credit

field_block:node:page:body

Eligible individuals or businesses that contribute to the State Housing Tax Credit Program and Contribution Fund may receive an 85% tax credit for their contributions.

This program is administered by the Minnesota Housing Finance Agency. For more information on eligibility and how to contribute, visit their website:

If you have questions about this program, email Minnesota Housing at StateHTC.MHFA@state.mn.us.

field_block:node:page:field_paragraph

Who Qualifies [+]

Credit Amount [+]

Claim the Credit [+]

Use this table to determine which form to claim the credit:

If you're filing as a	Claim the credit on
C corporation	Form M4, Corporation Franchise Tax Return
Fiduciary	One of these: Form M2, Income Tax Return for Estates and Trusts Schedule KF, Beneficiary’s Share of Minnesota Taxable Income (if distributing the credit to beneficiaries)
Individual or sole proprietor	Schedule M1C, Other Nonrefundable Credits
Insurance Company	One of these: Form M11, Insurance Premium Tax Return for Property and Casualty Companies Form M11L, Insurance Premium Tax Return for Life and Health Companies Form M11T, Insurance Premium Tax Return for Township Mutual Companies
Partnership	One of these: Form M3, Partnership Return Schedule KPI or KPC, Partner’s Share of Income, Credits and Modifications (if distributing the credit to partners)
S corporation	One of these: Form M8, S Corporation Return Schedule KS, Shareholder’s Share of Income, Credits, and Modifications (if distributing to shareholders)

Contact Info

Email

Contact form

Phone

651-556-3075

Hours [+]

Address [+]

field_block:node:page:field_last_updated

Last Updated

July 10, 2024