Working Family Credit

Note: If you elected to receive advance payments of your Child Tax Credit, you must file an income tax return the following year.

The Minnesota Working Family Credit is a refundable credit for working individuals whose income is below a certain level. (See Minnesota Statutes, section 290.0671.) It is similar to the federal Earned Income Tax Credit (EITC). 

Complete Schedule M1CWFC, Minnesota Child and Working Family Credits, to see if you are eligible for this credit. 

You are not eligible if any of these apply:

• You were a full-year nonresident
• Your filing status is married filing separately and you have no qualifying children (see Schedule M1CWFC instructions for details)
• For tax years 2022 and prior: You do not have earned income
• You are another person's dependent
• The IRS restricted you from claiming the federal EITC
• For tax years 2022 and prior: You file with an Individual Taxpayer Identification Number (ITIN)

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.

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 your percentage of income taxable to Minnesota. To do so, complete Schedule M1NR, Nonresidents/Part-Year Residents, and the worksheet in the Schedule M1CWFC 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

The credit equals 4% of your earned income, up to a maximum credit of $369. The credit is combined with the Child Tax Credit and Credit for Qualifying Older Children on Schedule M1CWFC.