Credit for Qualifying Older Children

Complete Schedule M1DQC, Dependents and Qualifying Children, to determine who is an older qualifying child for the Credit for Older Qualifying Children. 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
• Your filing status is Married Filing Separately 

Part-year residents are eligible for the credit even if they move into or out of Minnesota during the year. You must adjust your credit based on your percentage of income taxable to Minnesota.

To calculate your credit, complete Schedule M1NR, Nonresidents/Part-Year Residents, and the worksheet in the Schedule M1CWFC instructions.

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 Credit for Older Qualifying Children.

When calculating these credits, you may include nontaxable combat zone pay as earned income.