Working Family Credit

Complete Schedule M1WFC, Minnesota Working Family Credit, to see if you are eligible for this credit. Those who are restricted by the Internal Revenue Service (IRS) from claiming the EIC should not complete Schedule M1WFC.

You are not eligible if any of these apply:

• You were a full-year nonresident
• You file with an Individual Taxpayer Identification Number (ITIN)
• You do not meet the state income requirements based on your filing status or number of qualifying children (see Schedule M1WFC instructions for details)
• You are the dependent of another person
• The IRS has restricted you from claiming the federal Earned Income Credit (EIC)

Part-Year Residents

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 the percentage of your income taxable to Minnesota. To do so, complete Schedule M1NR, Nonresidents/Part-Year Residents, and the worksheet in the Schedule M1WFC instructions when calculating your credit.

Military Members

Military members whose home of record is Minnesota are considered residents for tax purposes. You may claim the federal EITC and the Minnesota Working Family Credit if you meet the requirements. You may include nontaxable combat zone pay as earned income when calculating these credits.

Credit Amount

Your credit amount depends on your income, filing status, and number of “qualifying children.” Minnesota uses the same definition as the IRS for “qualifying child.” For more information, see Qualifying Child Rules on the IRS website.