*211111* 2021 Form M1, Individual Income Tax Do not use staples on anything you submit. From Your Federal Return (see instructions)

1 Federal adjusted gross income (from line 11 of federal Form 1040 and 1040-SR) . . . . . . . . . . . . . . . . . . . . . . . . . . 1

2 Additions to income from line 10 of Schedule M1M and line 9 of Schedule M1MB (see instructions) . . . . . . . . . 2

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Itemized deductions (from Schedule M1SA) or your standard deduction (see instructions) . . . . . . . . . . . . . . . . . 4 5 Exemptions (determine from instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 State income tax refund from line 1 of federal Schedule 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Subtractions from line 32 of Schedule M1M and line 22 of Schedule M1MB (see instructions) . . . . . . . . . . . . . . 7

8 Total subtractions. Add lines 4 through 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Minnesota taxable income. Subtract line 8 from line 3. If zero or less, leave blank. . . . . . . . . . . . . . . . . . . . . . . . 9 10 Tax from the table in the Form M1 instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 9995 A. Wages, salaries, tips, etc. B. IRA, pensions, and annuities C. Unemployment D. Federal taxable income Your First Name and Initial Last Name Your Social Security Number Your Date of Birth (MM/DD/YYYY) If a Joint Return, Spouse’s First Name and Initial Spouse’s Last Name Spouse’s Social Security Number Spouse’s Date of Birth

Current Home Address Check if Address is: New Foreign City State ZIP Code 2021 Federal Filing Status (place an X in one box): (1) Single (2) Married Filing Jointly (3) Married Filing Separately (4) Head of Household (5) Qualifying Widow(er) Spouse Name Spouse SSN Dependents (see instructions): Dependent 1 First Name Dependent 1 Last Name Dependent 1 SSN Dependent 1 Relationship to You Dependent 2 First Name Dependent 2 Last Name Dependent 2 SSN Dependent 2 Relationship to You Dependent 3 First Name Dependent 3 Last Name Dependent 3 SSN Dependent 3 Relationship to You Your Code Spouse’s Code State Elections Campaign Fund To grant $5 to this fund, enter the code for the party of your choice. It will help candidates for state offices pay campaign expenses. This will not increase your tax or reduce your refund. Political Party Code Numbers: Republican . . . . . . . . . . . . . . . . 11 Democratic/Farmer-Labor . . . . 12 Independence . . . . . . . . . . . . . 13 Grassroots/Legalize Cannabis . 14 Libertarian . . . . . . . . . . . . . . . . 16 Legal Marijuana Now . . . . . . . . 17 General Campaign Fund . . . . . 99

11 Alternative minimum tax (enclose Schedule M1MT) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12 Add lines 10 and 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Full-year residents: Enter the amount from line 12 on line 13. Skip lines 13a and 13b.

Part-year residents and nonresidents: From Schedule M1NR, enter the amount from line 32 on

line 13, from line 28 on line 13a, and from line 29 on line 13b (enclose Schedule M1NR) . . . . . . . . . . . . . . . . . . 13

13a 13b

14 Other taxes, such as recapture amounts and the tax on lump-sum distributions (check appropriate boxes)

(a) Schedule M1HOME (b) Schedule M1529 (c) Schedule M1LS . . . . . . . . . . . . . . . . . . . . 14

15 Tax before credits. Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

16 Amount from line 18 of Schedule M1C, Nonrefundable Credits (enclose Schedule M1C) . . . . . . . . . . . . . . . . . . 16

17 Subtract line 16 from line 15 (if result is zero or less, leave blank) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Nongame Wildlife Fund contribution (see instructions) This will reduce your refund or increase the amount you owe . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

19 Add lines 17 and 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Minnesota income tax withheld. Complete and enclose Schedule M1W to report Minnesota withholding from Forms W-2, 1099, and W-2G (do not send) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

21 Minnesota estimated tax and extension payments made for 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

22 Amount from line 11 of Schedule M1REF, Refundable Credits (see instructions; enclose Schedule M1REF) . . . 22

23 Total payments. Add lines 20 through 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

24 REFUND. If line 23 is more than line 19, subtract line 19 from line 23 (see instructions).

For direct deposit, complete line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

25 Direct deposit of your refund (you must use an account not associated with a foreign bank):

Checking Savings

Routing Number Account Number 26 AMOUNT YOU OWE. If line 19 is more than line 23, subtract line 23 from line 19 (see instructions) . . . . . . . . 26

27 Penalty amount from Schedule M15 (see instructions). Also subtract

this amount from line 24 or add it to line 26 (enclose Schedule M15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

IF YOU PAY ESTIMATED TAX and want part of your refund credited to estimated tax, complete lines 28 and 29. 28 Amount from line 24 you want sent to you . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

29 Amount from line 24 you want applied to your 2022 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29

Your Signature Spouse’s Signature (If Filing Jointly) Date (MM/DD/YYYY) Daytime Phone Email Address Taxpayer: I declare that this return is correct and complete to the best of my knowledge and belief. Include a copy of your 2021 federal return and schedules. Mail to: Minnesota Individual Income Tax, Mail Station 0010, 600 N. Robert St., St. Paul, MN 55145-0010 I authorize the Minnesota Department of Revenue to discuss this tax return with the preparer or the third-party designee indicated on my federal return. I do not want my paid preparer to file my return electronically. 2021 M1, page 2 Paid Preparer’s Signature Date (MM/DD/YYYY) PTIN or VITA/TCE # (required) Preparer’s Daytime Phone Preparer’s Email Address

9995 *211121*

2021 Minnesota Individual Income Tax Forms and Instructions > Form M1 Minnesota Individual Income Tax Return > Schedule M1W Minnesota Income Tax Withheld > Schedule M1SA Minnesota Itemized Deductions > Schedule M1MA Marriage Credit > Schedule M1WFC Minnesota Working Family Credit > Schedule M1REF Refundable Credits > Schedule M1C Nonrefundable Credits > Schedule M1M Income Additions and Subtractions www.revenue.state.mn.us Questions? We’re here for you. 651-296-3781 1-800-652-9094 Rev. 1/23

Inside This Booklet What’s New for 2021 . . . . . . . . . . . . . . . . . . . . 3 Information for Federal Return . . . . . . . . . . . . 4 Use Tax Information . . . . . . . . . . . . . . . . . . . . . 4 Filing Requirements/Residency . . . . . . . . . . .5-7 Getting Started . . . . . . . . . . . . . . . . . . . . . . . . . 8 Filing Instructions . . . . . . . . . . . . . . . . . . . . . . . 9 Use of Information . . . . . . . . . . . . . . . . . . . . . . 9 Line Instructions . . . . . . . . . . . . . . . . . . . . .10-18 Payment Options/Penalties . . . . . . . . . . . . . . 19 Interest/Other Information . . . . . . . . . . . . . . 20 Voter Registration . . . . . . . . . . . . . . . . . . . . . . 21 Military Personnel . . . . . . . . . . . . . . . . . . . . . . 22 Working Family Credit Tables . . . . . . . . . . .23-27 Tax Tables . . . . . . . . . . . . . . . . . . . . . . . . . .28-34 Tax Rate Schedules . . . . . . . . . . . . . . . . . . . . . 35 How to Get Forms . . . . . . . . . . . . . . . . . . . . . . 35 Go to www.revenue.state.mn.us to: • File and pay electronically • Get forms, instructions, and fact sheets • Get answers to your questions • Check on your refund • Get Form 1099-G refund information Call our automated system at 651-296-4444 or 1-800-657-3676 to: • Check on your refund • Get Form 1099-G refund information Questions? • Email at individual.incometax@state.mn.us • Call 651-296-3781 or 1-800-652-9094 • Write to: Minnesota Department of Revenue Mail Station 5510 600 N. Robert St. St. Paul, MN 55146-5510 This information is available in alternate formats. To file electronically, go to www.revenue.state.mn.us Free Tax Help Free tax preparation is available from IRS-certified volunteers at locations across Minnesota to assist individuals 60 or older, with a disability, with annual income less than $56,000, or speaking limited or no English. To find a volunteer tax preparation site: • Go to www.revenue.state.mn.us and enter Free Tax Preparation into the Search box • Call 651-297-3724 or 1-800-657-3989 Where’s My Refund? We review every return to verify the information and make sure the right refund goes to the right person. Each return is different, so processing time will vary. To check your refund status, go to www.revenue.state.mn.us and type Where’s My Refund into the Search box. With this system, you can: • See if we’ve received your return • Follow your return through the process • Understand the steps your return goes through before a refund is sent • See the actual date your refund was sent When you use Where’s My Refund, we ask for your Social Security number, date of birth, and the exact amount of your refund. You can also call our automated phone line at 651-296-4444 or 1-800-657-3676 to get the status of your refund.

3 What’s new for 2021? Volunteer Mileage Reimbursement Subtraction If you received mileage reimbursement in service of a charitable organization, you may now subtract the amount you received which ex­ ceeded the 14 cent per mile volunteer mileage rate. See Schedule M1M, Income Additions and Subtractions, for additional information. Working Family Credit The age requirement has been lowered from 21 years old to 19 years old for taxpayers with no qualifying children. See Schedule M1WFC, Minnesota Working Family Credit, for additional information. Pass-through Entity Tax Credit The pass-through entity tax credit is a refundable credit for qualifying individuals of a pass-through entity which elects to pay tax at the entity level. The entity passes the refundable credit for taxes paid by the entity to the individual shareholders, partners, and beneficiaries. See Schedule M1REF, Refundable Credits, for additional information. Schedule M1MB, Business Income Additions and Subtractions Schedule M1MB is now used to report business related additions or subtractions previously found on Schedule M1M. These can be re­ ceived as an individual, as a partner of a partnership, as a shareholder of an S corporation, or as a beneficiary of a trust. Film Production Credit The film production credit is a nonrefundable credit for 25% of eligible production costs. To qualify for the credit, a taxpayer must apply to the Department of Employment and Economic Development (DEED) and receive a credit allocation certificate. See Schedule M1C, Nonre­ fundable Credits, for additional information. Standard Deduction The standard deduction increased for each filing status. Determine your standard deduction on page 11. The standard deduction is reduced if your income exceeds $199,850 ($99,925 if you are married and filing a separate return). These are the standard deduction amounts determined for your filing status: • $12,525 for Single • $25,050 for Married Filing Jointly or Qualifying Widower • $12,525 for Married Filing Separately • $18,800 for Head of Household If you are married and filing a separate return, you may only claim the standard deduction if your spouse did not itemize deductions. If you can be claimed as a dependent on another person’s tax return, see the instructions for line 4 to determine your standard deduction amount. If you are a nonresident alien of the United States, you may not claim the standard deduction unless allowed under a United States income tax treaty. Itemized Deductions Minnesota itemized deductions are reported on Schedule M1SA, Minnesota Itemized Deductions. For more information, see page 11. You may itemize deductions on your Minnesota income tax return even if you claimed the standard deduction on your federal income tax return. Itemized deductions are reduced if your income exceeds $199,850 ($99,925 if you are married and filing a separate return). Dependent Exemptions The dependent exemption amount is $4,350 for each qualifying dependent in 2021. Your total exemption amount is reduced if your income exceeds certain amounts based on your filing status: • $199,850 for Single • $299,750 for Married Filing Jointly or Qualifying Widow(er) • $149,875 for Married Filing Separately • $249,800 for Head of Household See page 13 to determine who qualifies and how much you can deduct. Enter dependents on the top of Form M1.

4 Did you purchase items over the internet or through the mail? If you purchased taxable items for personal use and did not pay sales tax, you may owe use tax. Generally, use tax is the same rate as the state sales tax. If you live in a local tax area, include the use tax that is applicable to your local use tax. You may owe use tax if you purchase taxable items: • Over the internet, by mail order, etc., and the seller does not collect Minnesota sales tax from you. • In a state or country that does not collect Minnesota sales tax from you. • From an out-of-state seller who properly collects another state’s sales tax at a rate lower than Minnesota’s sales tax. (In this case, you owe the difference between the two rates). Add all of your taxable purchases. If they total more than $770, file Form UT1, Individual Use Tax Return, by April 18, 2022, for all taxable items you purchased during the calendar year. If your total purchases for personal use are less than $770, you do not have to file and pay use tax. To file online, go to www.revenue.state.mn.us and type Individual Use Tax into the Search box. Then, select Individual Use Tax Return Online Filing System. Follow the prompts to file your return. Form UT1 and Fact Sheet 156, Use Tax for Individuals, are available on our website or by calling 651-296-6181 or 1-800-657-3777. Local Use Taxes If you buy taxable items for use in the cities and counties listed in Fact Sheet 164, Local Sales and Use Taxes, you must also pay local use taxes at the rates listed. Information for Your Federal Return State Refund Information—Line 1 of Federal Schedule 1 If you received a state income tax refund in 2021 and you itemized deductions on federal Form 1040 in 2020, you may need to report an amount on line 1 of your 2021 federal Schedule 1. See the Form 1040 instructions for more information. To find out how much your Minnesota income tax refund was: • Review your records • Go to www.revenue.state.mn.us and type 1099-G into the Search box • Call 651-296-4444 or 1-800-652-9094 Deducting Real Estate Taxes—Federal Schedule A (Line 5b) You are allowed a tax deduction on federal Schedule A for real estate taxes you paid in 2021. If you received a property tax refund for these taxes on a 2020 Form M1PR, Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund, subtract that refund amount from your property taxes paid when calculating your deduction on Schedule A. Deducting Vehicle License Fees—Federal Schedule A (Line 5c) You may deduct part of your Minnesota vehicle license fee as personal property tax for passenger automobiles, pick-up trucks, and vans on line 5c of federal Schedule A. Other amounts, such as the plate fee and filing fee, are not deductible and cannot be used as an itemized deduction. Calculate the allowed deduction by subtracting $35 from your vehicle’s registration tax for each vehicle you register. To find the registration tax: • Go to www.dps.mn.gov and select Online Resources. Under Vehicle Services, select More Vehicle Services. Select Search for Registration Tax Paid. • Look at the vehicle registration renewal form issued by Driver & Vehicle Services

5 Filing Requirements Am I required to file a Minnesota Individual Income Tax return? Yes, if any of these apply: • You were a Minnesota resident for the entire year in 2021 and your income was more than the amount in the chart below for your filing status • You were a part-year or nonresident and meet the requirements under Filing Requirements for Part-Year Residents and Nonresidents • You qualify for and want to claim refundable credits • You were a nonresident alien of the United States, had income assignable to Minnesota, and were required to file a federal return Minnesota Residents File a 2021 Minnesota income tax return if your income is more than the amount that applies to you in the chart below. You are a Minnesota resident if either of these apply: • Minnesota was your permanent home in 2021 • Minnesota was your home for an indefinite period of time and you maintained an abode (house, townhouse, condominium, apartment, mobile home, or cabin, with cooking and bathing facilities, that could be lived in year-round) in Minnesota For more information, see Income Tax Fact Sheet 1, Residency. Residents Who Are Not a Dependent If you were a Minnesota resident for all of 2021 and required to file a federal income tax return, you are required to file a Minnesota income tax return. Residents Who Are a Dependent If your parent (or someone else) can claim you as a dependent, use the Worksheet for Line 4 — Dependent Standard Deduction to determine your filing requirement. If your gross income is greater than the amount of your standard deduction determined in the work­ sheet, you must file a Minnesota income tax return. Your gross income is the total of your earned and unearned income. Your earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Your unearned income includes taxable interest, ordinary dividends, capital gains distributions, unemployment compensation, taxable social security benefits, pension, annuities, and distributions of unearned income from a trust. If your filing status* is And Then you must file a Minnesota income tax return if your income was at least Single You were born on or after January 2, 1957 $12,525 You were born before January 2, 1957 $14,175 Married Filing Jointly You and your spouse were born on or after January 2, 1957 $25,050 You or your spouse was born before January 2, 1957 $26,350 You and your spouse were born before January 2, 1957 $27,650 Head of Household You were born on or after January 2, 1957 $18,800 You were born before January 2, 1957 $20,450 Married Filing Separately Any age $5 Qualifying Widow(er) You were born on or after January 2, 1957 $25,050 You were born before January 2, 1957 $26,350 *Use the same filing status from your federal income tax return. If you did not file a federal return, see the Form 1040 instructions. If you are not required to file a Minnesota return, you can file to: • Claim refundable credits (K–12 Education, Working Family, Child and Dependent Care, Parents of Stillborn Children) • Get a refund if your employer issued you a 2021 Form W-2 reporting Minnesota income tax withheld from your wages

6 Filing Requirements (cont.) Part-Year Residents File a Minnesota income tax return if you moved into or out of Minnesota in 2021 and your 2021 Minnesota source income is $12,525 or more. Complete Schedule M1NR, Nonresidents/Part-Year Residents, to determine income received while a Minnesota resident and income received from Minnesota sources while a nonresident. Your Minnesota tax is based on that income. Nonresidents If you were a resident of another state but lived in Minnesota, file a Minnesota income tax return as a Minnesota resident if both of these applied to you: • You were physically in Minnesota for 183 days or more during the tax year • You or your spouse owned, rented, lived in, or leased an abode (house, townhouse, condominium, apartment, mobile home, or cabin, with cooking and bathing facilities, that could be lived in year-round) in Minnesota If both conditions apply, you are considered a Minnesota resident for the length of time you maintained an abode in Minnesota. File a Minnesota income tax return if you meet the filing requirements in the next section. For more details, see Income Tax Fact Sheet 2, Part-Year Residents, and Income Tax Fact Sheet 3, Nonresidents. Filing Requirements for Part-Year Residents and Nonresidents 1. Determine your total income from all sources (including sources not in Minnesota) while a Minnesota resident. 2. Determine the total of the following types of income you received while a nonresident of Minnesota: • Wages, salaries, fees, commissions, tips, and bonuses for work done in Minnesota • Gross rents and royalties received from property located in Minnesota • Gains from the sale of land or other tangible property in Minnesota • Gross winnings from gambling in Minnesota • Gains from the sale of a partnership interest, to the extent the partnership had property or sales in Minnesota • Gains reported on Schedule M1AR, Accelerated Recognition of Installment Sale Gains • Gains on the sale of goodwill or income from an agreement not to compete connected with a business operating in Minnesota • Minnesota gross income from a business or profession conducted partially or entirely in Minnesota. This is the amount from line 7 of federal Schedule C or line 9 of Schedule F of Form 1040. Gross income from a partnership, S corporation, or trust or estate is the amount on line 36 of Schedule KPI, line 36 of Schedule KS, or line 42 of Schedule KF 3. Add step 1 and step 2. If the total is $12,525 or more, you must file a Minnesota income tax return and Schedule M1NR. If the result is less than $12,525 and you had amounts withheld or paid estimated tax, file a Minnesota income tax return and Schedule M1NR to receive a refund. If you are married and filed a joint federal return, you must file a joint Minnesota return even if only one spouse has Minnesota income. Complete Schedule M1NR and include a copy of the schedule when you file your return. Seniors and Taxpayers with Disabilities If you And you Then Were born before January 2, 1957 Meet certain income requirements for 2021 You may qualify for an income tax subtraction on Schedule M1R. Are permanently and totally disabled at the end of 2021 • Meet certain income requirements for 2021 • Received federally taxable disability income in 2021 Other benefits you may be eligible for include: • Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund (Form M1PR). • Senior Citizens’ Property Tax Deferral Program. See Property Tax Fact Sheet 7, Senior Citizens Property Tax Deferral. • Special Homestead Classification: Class 1b (for qualifying blind and disabled property owners). See Property Tax Fact Sheet 18, Special Homestead Classification: Class 1b. For more information on tax issues for seniors, see Income Tax Fact Sheet 6, Seniors, visit our website at www.revenue.state.mn.us, or call us at 651-296-3781 or 1-800-652-9094.

7 Filing Requirements (cont.) Michigan and North Dakota Residents Minnesota has reciprocity agreements with Michigan and North Dakota. You are not subject to Minnesota income tax if both of these applied in 2021: • You were a full-year resident of Michigan or North Dakota and returned to your home state at least once a month • Your only Minnesota income was from personal service income (wages, salaries, tips, commissions, and bonuses) Complete Schedule M1M, Income Additions and Subtractions, to file for a refund of withholding if you are a Michigan or North Dakota resident. For more information, see Income Tax Fact Sheet 4, Reciprocity. Follow the steps below to complete your Form M1 and Schedule M1M: 1. Enter the appropriate amounts from your federal return on lines A-D and on line 1 of Form M1. 2. Skip lines 2 through 6 of Form M1. 3. Enter the amount from line 1 of Form M1 on line 18 of Schedule M1M and on line 7 of Form M1. Place an X in the box for line 18 of Schedule M1M to indicate the state of which you are a resident. 4. Complete the rest of Form M1. In addition to Schedule M1M, complete and enclose Schedule M1W, Minnesota Income Tax With­ held, and a copy of your home state tax return. Do not complete Schedule M1NR. If your wages are covered by reciprocity and you do not want your employer to withhold Minnesota tax in the future, file Form MWR, Reciprocity Exemption/Affidavit of Residency, each year with your employer. If you are filing a joint return and only one spouse works in Minnesota under a reciprocity agreement, include both of your names, Social Security Numbers, and dates of birth on your return. If your gross income assignable to Minnesota from sources other than from personal service income covered under reciprocity is $12,525 or more, you are subject to Minnesota tax on that income. File a Minnesota income tax return and Schedule M1NR. You may not take the reciprocity subtraction on Schedule M1M. Aliens and Nonresident Aliens If you are not a United States citizen, then you are considered an alien for tax purposes. You must determine your residency status for federal tax purposes before you can determine your Minnesota tax responsibilities. To determine your federal residency status, see Internal Revenue Service Publication 519, U.S. Tax Guide for Aliens. If you are considered a resident alien for federal tax purposes, you have the same filing and tax requirements of a United States citizen. You will determine your Minnesota filing requirement following the requirements listed under Minnesota Residents, Part-Year Resi­ dents, and Nonresidents. If you are considered a nonresident alien for federal tax purposes, you may be required to file a Minnesota income tax return de­ pending on your Minnesota residency status and Minnesota gross income. If you are a full-year resident under the 183-day rule and required to file a federal income tax return, you must file a Minnesota income tax return. If you are a part-year resident or nonresident under the 183-day rule and you have gross income from Minnesota sources of at least $5, you must file a Minnesota tax return and Schedule M1NR. How does the department protect my information? Protecting your information and identity is our priority. We have partnered with other states, the Internal Revenue Service (IRS), financial institutions, and tax preparation software developers to combat fraud. For more information about keeping your identity safe, go to: • www.revenue.state.mn.us and type Protecting Your Identity into the Search box • www.irs.gov (IRS) • www.ag.state.mn.us (Minnesota Attorney General’s Office) We will never ask you to provide, update, or verify personal information through unsolicited email or phone calls. If you are concerned about a potentially fraudulent contact by someone claiming to be from the department, call 651-296-3781 or 1-800-652-9094. We can determine if the contact you received was legitimate.

8 What do I need? • Your name and address • Your Social Security Number • Your completed federal return • Your date of birth If you do not provide this information, your refund will be delayed. If you owe tax, your payment may not be processed and you may have to pay a penalty for late payment. If a paid preparer completed your return, they must include their Preparer Tax Identification Number (PTIN). Although not required on the return, we also ask for: • A code number indicating a political party for the State Elections Campaign Fund if you want to designate a contribution • Your phone number in case we have questions about your return • Your paid preparer’s phone number Name and Address Area Use capital letters and black ink. Print your legal name, not a nickname. Enter only one address - your current home address or your post offi ce box. If your current address is a foreign address, put an X in the Foreign Address box. If you are married and filing separate income tax returns, enter your spouse’s name and Social Security Number in the filing status area. Do not enter your spouse’s name or Social Security Number in the name and address area at the top of your return. Federal Filing Status Use the same filing status you used on your federal return to file your Minnesota return. Put an X in the box for your filing status. If you filed federal Form 1040-NR and selected “Married nonresident alien” for your filing status, put an X in the box for “Married Filing Separately” on your Minnesota return. Dependents Enter dependent information on the lines provided. Use the same information that you provided when completing federal Form 1040. If you have more than three dependents, provide a separate statement with their name, social security number, and their relationship to you. State Elections Campaign Fund If you want $5 to go to help candidates for state office pay campaign expenses, enter the code number for your chosen party. If you choose the general campaign fund, the $5 will be distributed among candidates of all major parties listed. If you are filing a joint return, your spouse may also designate a party. Designating $5 will not reduce your refund or increase your tax owed. Important Tips • Round the dollar amounts to the nearest dollar. For example: 129.49 becomes 129, and 129.50 becomes 130. • Leave lines and unused boxes blank if they do not apply to you or if the amount is zero. • If your federal taxable income on line D, or the amounts on lines 1, 3, or 13b are less than zero, enter as a negative number. • Do not write extra numbers, symbols, or notes on your return, such as cents, dashes, decimal points, or dollar signs. Do not put a slash through the “0” (Ø) or “7” (7) or any other numbers. • Enclose any explanations on a separate sheet unless you are instructed to write them on your return. • Do not staple or tape any enclosures to your return. If you want to ensure your papers stay together, use a paperclip. Sign and Date Your Return An unsigned paper return is not considered valid. If you are married and filing a joint return, both spouses must sign. You may be subject to interest and penalties if you do not sign. If you paid someone to prepare your return, that person must also sign and provide their federal Preparer Tax Identification Number (PTIN). Getting Started Reminder: Review your return before signing. You are legally responsible for all information on your return, even if you paid someone to prepare it for you.

9 Filing Instructions When do I file and pay? Your 2021 Minnesota income tax return should be electronically filed, postmarked, or dropped off by April 18, 2022. Your tax payment is due in full by April 18, 2022, even if you file your return later. If you file your tax return according to a fiscal year, your tax payment and return are due the 15th day of the fourth month after the end of your fiscal year. How do I pay my tax if I file after April 18? Estimate your total tax and pay the amount you owe electronically or by credit or debit card. If you pay by check, you must send your tax payment with a completed voucher from our website. You may avoid a late payment penalty and interest by paying your tax by April 18. To avoid a late filing penalty, file your return by October 15, 2022. See page 19 for payment options. Do I have to file electronically? No. If you do not want your preparer to file your return electronically, check the appropriate box at the bottom of the return. Where do I file paper returns? If you are filing a paper return, read page 8. If you do not follow the instructions on that page, your return and refund will be delayed. Send your Minnesota income tax return, including all completed Minnesota schedules, and your federal return and schedules in the printed envelope included in this booklet. If you do not have the printed envelope, mail your forms to: Minnesota Department of Revenue Mail Station 0010 600 N. Robert St. St. Paul, MN 55145-0010 What do I include when I mail my return? Include your Form M1, all the Minnesota schedules you are required to complete, and a complete copy of your 2021 federal return and all schedules. If you do not enclose the required documentation, we may send your return back to you. Make copies of all your forms and schedules. Keep tax returns and schedules at least through 2025, and keep Forms W-2 indefinitely. We charge a fee for copies of returns filed with us. If you claimed the Child and Dependent Care Credit, the K-12 Education Credit or Subtraction, or Minnesota itemized deductions, keep your original receipts and all other documentation to prove your qualifying expenses. How do I avoid common errors? • Enter your name and your dependents’ names as they appear on Social Security cards. • Double check Social Security Numbers used on tax forms. • Double check bank routing and account numbers used on tax forms. • Complete each form and carry totals to the correct lines. If you electronically file, the calculations are done for you. • File your return by April 18, 2022, even if you owe more than you can pay. Pay as much as you can by the due date, and continue to make payments until we contact you. At that point, we can help you set up a payment plan for the remaining balance. • If you owe, make your payment electronically and pick when you want the payment submitted. For more information about mak­ ing your payment electronically, visit our website. • If you are paper filing with a new address, be sure to place an X in the New Address box in the header. If you move after filing, contact us right away. You should do this even when requesting a direct deposit. • Do not staple or tape anything to your return. Use a paperclip. How is my information used? The information you provide on your tax return is private under state law. We use this information to determine your liability under Minnesota tax laws and for other tax administration purposes. We cannot give this information to others without your consent, except certain other government entities may have access to this information, if allowed by law. For details about how we use your information, including a list of the entities we may share it with, go to www.revenue.state.mn.us and type Use of Infor mation into the Search box.

10 Federal Return Information Line A—Federal Wages, Salaries, Tips, etc. Enter wages, salaries, tips, commissions, bonuses, etc. you received in 2021. If you filed federal Form 1040, enter the amount from: • Line 1 of Form 1040 and 1040-SR • Line 1 of Form 1040-NR Line B—Taxable IRA Distributions, Pensions, and Annuities Enter the total taxable IRA distributions, pensions, and annuities you received in 2021. Add the amounts on: • Lines 4b and 5b of Form 1040, 1040-SR, or 1040-NR Line C—Unemployment Compensation Enter the unemployment compensation you received in 2021 from: • Line 7 of Schedule 1 if you filed Form 1040, 1040-SR, or 1040-NR Line D—Federal Taxable Income Enter your 2021 federal taxable income from: • Line 15 of Form 1040, 1040-SR, or 1040-NR If your federal taxable income is less than zero, enter as a negative number. Minnesota Income Line 1—Federal Adjusted Gross Income Enter your 2021 federal adjusted gross income from: • Line 11 of Form 1040 or 1040-SR, or 1040-NR If your federal adjusted gross income is less than zero, enter as a negative number. If you did not file a 2021 federal return, use a federal return and instructions to determine what your federal adjusted gross income would have been. Line 2—Additions to income from line 10 of Schedule M1M and line 9 of Schedule M1MB Complete Schedule M1M, Income Additions and Subtractions or Schedule M1MB, Business Income Additions and Subtractions, if any of these apply. If, in 2021, you: • Received interest from municipal bonds of another state or its governmental units • Received federally tax-exempt interest dividends from a mutual fund investing in bonds of another state or its local governmental units • Claimed federal bonus depreciation on your federal return • Had state income tax passed through to you as partner of a partnership, shareholder of an S corporation, or beneficiary of a trust • Deducted expenses or interest on your federal Form 1040 that are attributable to income not taxed by Minnesota • Deducted foreign-derived intangible income under section 250 of the Internal Revenue Code • Claimed a suspended loss from 2001 through 2005 or 2008 through 2020 from bonus depreciation on your federal return • Received a capital gain from a lump-sum distribution from a qualified retirement plan • Elected in 2008 or 2009 a 3-, 4-, or 5-year net operating loss carryback under the federal Worker, Homeownership, and Business Assistance Act (WHBA) of 2009 • Withdrew funds from a first-time homebuyer savings account for a nonqualified expense • Accelerated recognition of certain nonresident installment sales • Used distributions from a higher education savings account to pay for K-12 tuition You may have received this income as an individual, partner of a partnership, shareholder of an S corporation, or beneficiary of a trust. Line Instructions Reminders • If a line does not apply to you or the amount is zero, leave it blank • Round dollar amounts to the nearest whole dollar • Include any schedules you use to complete your return when you file

11 Minnesota Subtractions Line 4— Itemized Deductions or Standard Deductions You may claim the Minnesota standard deduction or itemize your deductions on your Minnesota return. You will generally pay less Minnesota income tax if you take the larger of your itemized or standard deduction. If you are married and filing separate returns, you may not claim the standard deduction if your spouse claimed itemized deductions. If you are a nonresident alien, you may only claim the standard deduction if allowed by a U.S. income tax treaty. Itemized Deductions Complete and file Schedule M1SA, Minnesota Itemized Deductions to claim itemized deductions. Standard Deduction Use the table below to determine your Minnesota standard deduction. You are considered age 65 or older if you were born before January 2, 1957. You are considered blind if you were totally blind as of December 31, 2021, or you have a statement certified by your eye doctor (ophthalmologist or optometrist) that you cannot see better than 20/200 in your better eye with glasses or contact lenses, or your field of vision is 20 degrees or less. If your eye condition is not likely to improve beyond the conditions above, you can get a statement certified by your eye doctor (ophthalmologist or optometrist) to this effect instead. Keep the statement for your records. Standard Deduction Table for Line 4 Check the boxes that apply to you and your spouse. If you are a dependent, see the Worksheet for Line 4 — Dependent Standard Deduction. If you are married and filing a separate return, check boxes for your status only, unless your spouse has no gross income and cannot be claimed as a dependent by another person. You: 65 or older

blind

Your Spouse: 65 or older blind If your filing status is: And the number of boxes you checked is: Enter on line 4 Single 0 $ 12,525 1 14,175 2 15,825 Married filing joint 0 25,050 1 26,350 2 27,650 3 28,950 4 30,250 Qualified widow(er) 0 25,050 1 26,350 2 27,650 Married filing separately 0 12,525 1 13,825 2 15,125 3 16,425 4 17,725 Head of Household 0 18,800 1 20,450 2 22,100 Married filing separately, if your spouse claims itemized deductions, and nonresident aliens: Not allowed See note* *If you are married and filing separate returns, you may not claim the standard deduction if your spouse itemizes deductions. If you are a nonresident alien, you may claim the standard deduction only if allowed by U.S. income tax treaty. Line Instructions (cont.)

12 Line Instructions (cont.) Worksheet for Line 4 — Standard Deduction Limitation If you are allowed to claim the standard deduction and your adjusted gross income is greater than $199,850 ($99,925 if Married Filing Separately), complete this worksheet to determine your standard deduction amount. 1 Enter the amount from line 1 of Form M1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter $199,850 ($99,925 if married and filing a separate return) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract step 2 from step 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Multiply step 3 by 3% (.03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Use the Standard Deduction table for Line 4 or Step 6 of the Worksheet for Line 4 — Dependent Standard Deduction (above) to determine the amount for step 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Multiply step 5 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Enter the smaller of step 4 or step 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Subtract step 7 from step 5. Enter the result here and on line 4 of this form. . . . . . . . . . . . . . . . . . . . . . . . . . Worksheet for Line 4 — Dependent Standard Deduction Use this worksheet to determine your standard deduction only if someone can claim you, or your spouse if filing a joint return, as a dependent. 1 Is your earned income* more than $750?

Yes. Add $350 to your earned income and enter on step 1

No. Enter $1,100 on step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter $12,525. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Check the boxes that apply and enter the total number of boxes checked on step 3

You were born before January 2, 1957

You are blind

Your spouse was born before January 2, 1957

Your spouse is blind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Multiply the number of boxes checked in Step 3 by $1,650 ($1,300 if married filing a joint return). . . . . . . 5 Add Steps 2 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Enter the lesser of Step 1 and Step 5. This is your standard deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant. Generally, your earned income is the total of the amounts reported on Form 1040 or 1040-SR, line 1, and lines 3 and 6 of federal Schedule 1 minus line 15 of Schedule 1. Dependents: If another person may claim you as a dependent on their return, your standard deduction is based on your earned income. Use the Worksheet for Line 4 — Dependent Standard Deduction to determine your standard deduction. Your standard deduction cannot exceed the standard deduction for your filing status and situation. If your Minnesota adjusted gross income on line 1 of Form M1 is greater than $199,850 ($99,925 if Married Filing Separately), you must complete the Worksheet for Line 4 — Standard Deduction Limitation. Use your standard deduction amount from the Standard Deduction Table for Line 4 or the Worksheet for Line 4 — Dependent Standard Deduction on step 5 of the worksheet.

13 Line 5—Exemptions You may claim exemptions for dependents on line 5. Use the Worksheet for Line 5 to determine your total exemption amount. If you can be claimed as a dependent on another individual’s return, do not complete the Worksheet for Line 5 and leave line 5 of Form M1 blank. Worksheet for Line 5 — Dependent Exemptions 1 Enter the number of dependents you claimed in the Dependents section on page 1 of Form M1. . . . . . . . . . . 2 Enter $4,350. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Multiply step 1 by step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Enter the amount from line 1 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Enter the amount that matches your filing status. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Married Filing Jointly or Qualifying Widow(er): $299,750 Single: $199,850 Head of Household: $249,800 Married Filing Separately: $149,875 6 Compare the amounts on steps 4 and 5. If step 5 is more than step 4, enter the amount from step 3 on line 5 of Form M1 and STOP HERE. If step 4 is more than step 5, subtract step 5 from step 4 . . . . . . . . . . 7 If step 6 is more than $122,500 ($61,250 for Married Filing Separately), enter 0 on line 5 of Form M1 and STOP HERE. If step 6 is less than or equal to $122,500 ($61,250 for Married Filing Separately), divide step 6 by $2,500 ($1,250 if your filing status is Married Filing Separately) and round up to the next whole number (Example: .0004 to 1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Multiply step 7 by 2% (.02). Enter the result as a decimal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Multiply step 3 by step 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Subtract step 9 from step 3. Enter the result on line 5 of Form M1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,350 Line 6—State Income Tax Refund Enter your state income tax refund from line 1 of federal Schedule 1. Do not enter an amount on line 6 if you did not file a federal return or did not include an amount on line 1 of federal Schedule 1. Line 7—Subtractions from line 32 of Schedule M1M and line 22 of Schedule M1MB Complete Schedule M1M, Income Additions and Subtractions, if any of these apply. If, in 2021, you: • Received mileage reimbursement in service of a charitable organization • Received interest from a federal government source • Incurred disallowed section 280E expenses for medical cannabis manufacturers • Purchased educational material or services for your qualifying child’s K–12 education • Did not file Schedule M1SA and your charitable contributions were more than $500 • Reported bonus depreciation as an addition to income in a year 2016 through 2020 or received a federal bonus depreciation sub­ traction in 2021 from an estate or trust • Reported federal section 179 expensing as an addition to income in a year 2016 through 2020 • Were born before January 2, 1957, or are permanently and totally disabled and you received federally taxable disability income, and you qualify to complete Schedule M1R under the limits below. If you are: And your income* is less than: And your Railroad Ret. Board benefits and nontaxable Social Security are less than: Filing Single, Head of Household, or Qualifying Widow(er) and are 65 or older or disabled $33,700 $ 9,600 Married, filing a joint return, and both spouses are 65 or older or disabled $42,000 $12,000 Married, filing a joint return, and one spouse is 65 or older or disabled $38,500 $12,000 Married, filing a separate return, lived apart from your spouse for all of 2020, and are 65 or older or disabled $21,000 $ 6,000 * Your income for claiming this subtraction is the amount from line 1 of Form M1 plus any lump-sum distributions reported on federal Form 4972, less any taxable Railroad Retirement Board benefits (see instructions for line 9 of Schedule M1R). • Received benefits from the Railroad Retirement Board, such as unemployment, sick pay, or retirement benefits • Were a resident of Michigan or North Dakota and you received wages covered by reciprocity from which Minnesota income tax was withheld (see page 7) Line Instructions (cont.)

14 Line Instructions (cont.) • Worked and lived on the Indian reservation of which you are an enrolled member • Received federal active duty military pay while a Minnesota resident • Are a member of the Minnesota National Guard or Reserves who received pay for training or certain types of active service • Received active duty military pay while a resident of another state and you are required to file a Minnesota return • You, your spouse (if filing a joint return), or your dependent donated all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow (while living) to another person • Paid income taxes to a subnational level of a foreign country (equivalent of a state of the United States) other than Canada • Received a military pension or other military retirement pay • Were insolvent and received a gain from the sale of your farm property that is included in line 11 of federal Form 1040 • Received a post service education award for service in an AmeriCorps National Service program • Had a net operating loss from 2008 or 2009 under the Worker, Homeownership, and Business Assistance Act of 2009 and are claiming the Minnesota subtraction you are carrying forward for Minnesota purposes • Reported a prior year addback for reacquisition of business indebtedness income • Had railroad maintenance expenses not allowed as a federal deduction • Contributed to a qualified Section 529 Plan and did not claim a credit for these contributions (see Schedule M1529) • Received Social Security benefits in 2021 and included some of those benefits on line 6b of federal Form 1040 or 1040-SR • Earned interest or dividends on a designated first-time homebuyer savings account (see Schedule M1HOME) • Reported a discharge of indebtedness of educational loans on completion of an income-driven repayment program • Had income from the sale of partnership interest after claiming accelerated recognition in a prior year • Recognized deferred foreign income under section 965 of the Internal Revenue Code • Included global intangible low-taxed income in gross income under section 951A of the Internal Revenue Code Tax Before Credits Line 10—Tax From Table Turn to the tax table on pages 28 through 34. Using the amount on line 9, find the tax amount in the column under your filing status. Enter the amount of tax from the table on line 10. Line 11—Alternative Minimum Tax (Schedule M1MT) If you had to pay federal alternative minimum tax when you filed your federal Form 1040, 1040-SR, or 1040-NR, you must complete Schedule M1MT, Alternative Minimum Tax, to determine if you must pay Minnesota alternative minimum tax. You may be required to pay Minnesota alternative minimum tax even if you were not subject to federal alternative minimum tax. Before you complete Schedule M1MT, you must complete Part 1 of federal Form 6251 for Minnesota purposes. Line 13 —Part-Year Residents and Nonresidents (Schedule M1NR) Your tax is determined by the percentage of your income that is assignable to Minnesota. Complete Schedule M1NR, Nonresidents/ Part-Year Residents, to determine your Minnesota tax. See page 6 to determine if you were a resident, part-year resident, or nonresident. If you complete Schedule M1NR, enter the amounts from lines 28 and 29 of Schedule M1NR on lines 13a and 13b of your Form M1. Include Schedule M1NR when you file Form M1. Line 14— Other Minnesota Taxes You may be required to pay an additional Minnesota tax if you: • Withdrew funds from a first-time homebuyer savings account, and did not use the funds for qualified expenses • Filed Schedule M1529, Education Savings Account Contribution Credit or Subtraction, in a prior tax year, and and funds were withdrawn from the account and not used for qualified expenses • Received a lump-sum distribution from a certain qualified plan and filed federal Form 4972 If you are required to pay one or more of these taxes, complete and file the applicable schedule or schedules. First-Time HomeBuyer Recapture Tax Complete Schedule M1HOME, First-Time Homebuyer Savings Account, if you withdrew funds from a savings account designated as a first-time homebuyer account and funds were not used for qualified expenses. Qualified expenses include the down payment, closing costs, costs of construction, or financing the construction of a single-family residence.

15 Education Savings Account Credit or Subtraction Recapture Tax File Schedule M1529, Education Savings Account Contribution Credit or Subtraction, to determine your recapture tax if: • You filed Schedule M1529 claiming a credit or subtraction in a prior year • Funds were withdrawn from that education savings account and not used for qualified expenses See Schedule M1529 to determine which expenses do not qualify for Minnesota purposes. Tax on Lump-Sum Distribution (Schedule M1LS) You must file Schedule M1LS, Tax on Lump-Sum Distribution, if all of these apply: • You received a lump-sum distribution from a pension, profit-sharing, or stock bonus plan in 2021 • You were a Minnesota resident when you received any portion of the lump-sum distribution • You filed federal Form 4972 If you complete Schedule M1LS, include the schedule and Form 4972 when you file your Form M1. Credits Against Tax Line 16—Nonrefundable Credits (Schedule M1C) Complete Schedule M1C, Other Nonrefundable Credits, if any of these apply. If, in 2021: • You are filing a joint return and have taxable earned income, pension, or Social Security income • You paid premiums on a qualified long-term care insurance policy • You were a Minnesota resident for all or part of 2021 and paid income tax to both Minnesota and another state on the same income • You qualify for the Credit for Past Military Service • You purchased transit passes to resell or give to your employees • You paid Minnesota alternative minimum tax in prior years and are not required to pay it in 2021 • You invested in a qualified business in East Grand Forks, Breckenridge, Dilworth, Moorhead, or Ortonville, and the business has been certified as qualified for the SEED Capital Investment Program • You contributed to a qualified education savings account in 2021 and did not claim the Education Savings Account Subtraction • You were a licensed teacher who completed a qualifying master’s degree program you began after June 30, 2017 • You were a full-year or part-year resident and made eligible loan payments on your own qualified student loans • You received a credit certificate from the Minnesota Rural Finance Authority • You received a certificate from the Minnesota Department of Employment and Economic Development for the Film Production Credit Report the total of all credits from Schedule M1C on line 16 of Form M1. Include any schedules you completed when filing your return. Line 18—Nongame Wildlife Fund You can help preserve Minnesota’s nongame wildlife, such as bald eagles and loons, by donating to the Nongame Wildlife Fund. To donate, enter the amount on line 18. This amount will decrease your refund or increase the amount you owe. To make a contribution to the fund, go to www.dnr.state.mn.us/eco/nongame/checkoff.html or send a check payable to: DNR Nongame Wildlife Fund 500 Lafayette Road Box 25 St. Paul, MN 55155 Total Payments Line 20—Minnesota Income Tax Withheld (Schedule M1W) If you received Forms W-2, 1099, or W-2G, or Schedules KPI, KS, or KF showing Minnesota income tax withheld for 2021, you must complete Schedule M1W, Minnesota Income Tax Withheld. Include Schedule M1W when you file Form M1. If you do not include this schedule, we may disallow your withholding amount. Do not send in your Forms W-2, 1099, or W-2G. Keep these forms with your records, as we may ask to review them. Line 21—Minnesota Estimated Tax and Extension Payments You may include only three types of payments on line 21: • Your total 2021 Minnesota estimated tax payments made in 2021 • The portion of your 2020 Minnesota income tax refund designated on your 2020 Minnesota income tax return to be applied to 2021 estimated tax • Any state income tax payment made by the regular due date when you are filing after the due date Contact us if you are uncertain of these amounts. Line Instructions (cont.)

16 Line Instructions (cont.) Refundable Credits These credits may help you get a refund even if you do not have a tax liability. Married persons filing separate returns generally cannot claim these credits. Line 22—Refundable Credits (Schedule M1REF) Complete Schedule M1REF, Refundable Credits, if you qualify for any of these credits: • Child and Dependent Care Credit • Minnesota Working Family Credit • K-12 Education Credit • Refundable Credit for Tax Paid to Wisconsin • Credit for Parents of Stillborn Children • Credit for Historic Structure Rehabilitation (Certified by the State Historic Preservation Office) • Enterprise Zone Credit (Certified by the Department of Employment and Economic Development) • Angel Investment Credit • Pass-Through Entity Tax Credit If you qualify for one or more of these credits, include the appropriate credit schedules and Schedule M1REF with your Form M1. Child and Dependent Care Credit (Schedule M1CD) To qualify for the Child and Dependent Care Credit, your federal adjusted gross income must be less than $65,100 with one qualifying person or less than $77,100 with two or more qualifying persons, and one of the following must apply: • You paid someone (other than your dependent child or stepchild younger than age 19) to care for a qualifying person while you (and your spouse if filing a joint return) were working or looking for work. A qualifying person and qualifying expenses are the same as for the federal credit for child and dependent care expenses. • You were a licensed family daycare operator caring for your own dependent child who had not reached age six by the end of the year. • You are married and filing a joint return, your child was born in 2021, and you did not participate in a pre-tax dependent care assistance program. If you qualify, complete Schedule M1CD, Child and Dependent Care Credit, and Schedule M1REF and include these schedules with your Minnesota income tax return. Enter the number of qualifying persons on line 1a of Schedule M1REF. Minnesota Working Family Credit (Schedule M1WFC) You may qualify for the Minnesota Working Family Credit if you earned income from a job or were self-employed. See the requirements on Schedule M1WFC, Working Family Credit. Use the instructions for Schedule M1WFC and the table on pages 23 through 27 to determine your Minnesota credit. Part-year residents may qualify for this credit based on the percentage of income taxable to Minnesota. If you qualify for the credit, complete Schedule M1WFC and Schedule M1REF and include these schedules with your Form M1. Enter the number of your qualifying children on line 2a of Schedule M1REF. Credit for Parents of Stillborn Children (Schedule M1PSC) You may qualify for the Credit for Parents of Stillborn Children if, in 2021: • You experienced a stillbirth • You received a Certificate of Birth Resulting in Stillbirth from the Minnesota Department of Health, Office of Vital Records • The child would have been your dependent if the child had been born alive Enter the document control number and state file number from the Certificate of Birth Resulting in Stillbirth you received from the Minnesota Department of Health. The state file number is the number printed in the upper right area inside the margin of the Certificate of Birth Resulting in Stillbirth. The document control number is the number printed in the lower left corner under the barcode on the Certificate of Birth Resulting in Stillbirth. If you qualify for the credit, complete Schedule M1PSC, Credit for Parents of Stillborn Children, and Schedule M1REF and include both with your Form M1. Credit for Taxes Paid to Wisconsin (Schedule M1RCR) You may be eligible for a refundable credit for income tax paid to Wisconsin if: • You were domiciled in Minnesota for all or part of 2021 • You incurred 2021 income tax for Minnesota and for Wisconsin on the same income earned for professional or personal services performed while a Minnesota resident Use Schedule M1RCR, Credit for Tax Paid to Wisconsin, and include it with your Form M1.

17 K–12 Education Credit (Schedule M1ED) You may receive a credit if you paid education-related expenses in 2021 for a qualifying child in grades kindergarten through 12 (K–12). To qualify, your “household income” (federal adjusted gross income plus most nontaxable income) must be under the limit based on your number of qualifying children in grades K-12. A qualifying child is the same as for the federal earned income credit. Total qualifying children Your household income limit is: 1 or 2 $37,500 3 $39,500 4 $41,500 5 $43,500 6 or more $43,500 plus $2,000 for each additional qualifying child If you qualify for the credit, complete Schedules M1ED, K-12 Education Credit, and M1REF and include them with your Form M1. Line Instructions (cont.) If you have any of the following types of expenses, include them on the lines indicated. Credit Subtraction Include only as a sub­ traction on line 13 of Schedule M1M: • Private school tuition • Tuition for college courses used to satisfy high school graduation requirements X X Include on line 7 of Schedule M1ED or line 13 of Schedule M1M: • Fees for after-school enrichment programs, such as science exploration and study habits courses (by qualified instructor*) • Tuition for summer camps that are primarily academic in focus, such as language or fine arts camps • Instructor fees for driver’s education course if the school offers a class as part of the curricu­ lum X X X X X X Include on line 8 of Schedule M1ED or line 13 of Schedule M1M: • Tutoring* • Music lessons* X X X X Include on line 9 of Schedule M1ED or line 13 of Schedule M1M: Purchases of required educational material (textbooks, paper, pencils, notebooks, rulers, etc.) for use during the regular public, private, or home school day X X Include on line 10 of Schedule M1ED or line 13 of Schedule M1M: Purchase or rental of musical instruments used during the regular school day X X Include on line 11 of Schedule M1ED or line 13 of Schedule M1M: Fees paid to others for transportation to and from school or field trips during the regular school day, if the school is in Minnesota, Iowa, North Dakota, South Dakota, or Wisconsin X X Include on line 14 of Schedule M1ED or line 13 of Schedule M1M: Home computer hardware and educational software You may use up to $200 to qualify for the credit and another $200 for the subtraction. X X *A qualified instructor is a person who is not the child’s sibling, parent, or grandparent, and meets one of these requirements: • Is a Minnesota licensed teacher or is directly supervised by a Minnesota licensed teacher • Has passed a teacher competency test • Teaches in an accredited private school • Has a baccalaureate (B.A.) degree • Is a member of the Minnesota Music Teachers Association Expenses That Do Not Qualify for Either the K-12 Education Credit or Subtraction • Costs to drive your child to and from school, tutoring, enrichment programs, or camps not part of the regular school day • Travel expenses, lodging, and meals for overnight class trips • Fees for materials and textbooks purchased for use in religious teachings • Sport camps or lessons • Books and materials used for tutoring, enrichment programs, academic camps, or after-school activities • Tuition and expenses for preschool or post-high school classes • Costs of school lunches • Costs of uniforms used for school, band, or sports • Monthly internet fees • Noneducational software

18 Refund or Amount Due Line 24—Your Refund If line 23 is more than line 19, subtract line 19 from line 23, then subtract the amount, if any, on line 27. This is your 2021 Minnesota income tax refund. If the result is zero, you must still file your return. Of the amount on line 24, you can: • Have the entire refund deposited directly into a checking or savings account (see the line 25 instructions). • Receive the entire refund in the mail as a paper check (skip lines 25, 26, 28, and 29). • Apply all or a portion of your refund toward your 2021 estimated taxes. The remaining balance, if any, may be directly deposited into your checking or savings account, or mailed to you. We will deduct any amount you owe for Minnesota or federal debts, criminal fines, or a debt to a federal, state, or county agency, district court, qualifying hospital, or public library. If you participate in the Senior Citizens’ Property Tax Deferral Program, we will apply your refund to your deferred property tax total. We will use your Social Security Number to identify you as the correct debtor. If your debt is less than your refund, you’ll receive the difference. Generally, you must file your 2021 return no later than 3 1/2 years from the original due date or your right to receive the refund lapses. Line 25—Direct Deposit of Refund Direct deposit is the safest and easiest way to get your tax refund. If you want the refund on line 24 to be directly deposited into your checking or savings account, enter the requested information on line 25. You must use an account not associated with any foreign banks. The routing number must have nine digits.The account number may contain up to 17 digits (both numbers and letters). Leave out any hyphens, spaces, or symbols. If the routing or account number is incorrect or is not accepted by your financial institution, we will send your refund as a paper check. We may also issue your refund by check if we adjusted your return or recaptured part of your refund to pay a debt you owe. By completing line 25, you are authorizing us and your financial institution to initiate electronic credit entries and, if necessary, debit entries and adjustments for any credits made in error. Line 26—Amount You Owe If line 16 is more than line 19, you owe Minnesota income tax for 2021. Read the instructions for line 27 to determine if you must file Schedule M15, Underpayment of Estimated Income Tax. Subtract line 23 from line 19, and add the amount, if any, from line 27. Enter the result on line 26. This is the Minnesota income tax you must pay. Pay your tax using one of the methods described in Payment Options on page 19. If you are filing your return after April 18, 2022, you may owe a late payment penalty, a late filing penalty, and interest (see page 19). If you file a paper return and you include penalty and interest with your check payment, enclose a separate statement showing how you calculated the penalty and interest. Do not include penalties and interest on line 26. Line 27—Penalty for Underpayment of 2021 Estimated Tax (Schedule M15) You may owe a penalty if: • Line 19 is more than line 23 and the difference is $500 or more • You did not make a required estimated tax payment on time, even if you have a refund Complete Schedule M15 to determine if you owe a penalty. Enter the penalty, if any, on line 27 of Form M1. Also, subtract the penalty amount from line 24 or add it to line 26 of Form M1. Include Schedule M 15 with your return. To avoid this penalty next year, you may want to make larger 2022 estimated tax payments or ask your employer to increase your withholding. Lines 28 and 29—2022 Estimated Tax If you are paying 2022 estimated tax, you may apply all or part of your 2021 refund to your 2022 estimated tax. Once you choose to apply all or part of your 2021 refund to your 2022 estimated tax, it cannot be changed. On line 28, enter the portion of line 24 you want refunded to you. On line 29, enter the amount from line 24 you want applied to your 2022 estimated tax. The total of lines 28 and 29 must equal line 24. Line Instructions (cont.)

19 Electronically Go to www.revenue.state.mn.us, and choose Make a Payment under Individuals Select Bank Account or Credit or Debit Card* and follow the prompts to make your payment. You cannot use a foreign bank account. Save the confirmation number and date stamp from your payment. *We use a third-party vendor to process credit and debit card payments. A fee is charged for this service. Check or Money Order Go to our website at www.revenue.state.mn.us and choose Make a Payment under Individuals. Then, select Check or Money Order. Use the Payment Voucher System to create a voucher. If you are filing a paper return, send the voucher and your check or money order separately from your return to ensure that we properly credit your payment to your account. Your check authorizes us to make a one-time electronic fund transfer from your account. You will not receive your canceled check. What if I cannot pay the full amount I owe by the due date? Pay as much as you can when you file your tax return. Then, make monthly payments using a payment voucher until you receive a bill. After you get the bill, you can request a payment agreement by calling 651-556-3003 or 1-800-657-3909 or at www.revenue.state.mn.us. We will charge a $50 nonrefundable fee to set up a payment agreement. For details about payment agreements, go to www.revenue.state.mn.us and type payment agreements into the Search box. Should I make estimated payments? Make estimated payments if any of the following apply: • You expect to owe $500 or more in Minnesota tax for 2022 • Minnesota tax was not withheld from your earnings • Your income includes pensions, commissions, dividends or other sources not subject to withholding To determine how much you owe, subtract your withholding and tax credits from the tax on your earnings. For details on how to estimate and pay your tax, visit our website and type estimated tax into the Search box. To make estimated payments electronically, choose Make a Payment under Individuals.To pay by check, go to www.revenue.state.mn.us and choose Make a Payment under Individuals. Then, choose Check or Money Order and use the Payment Voucher System to create a payment voucher. Send your voucher and check to the address on the voucher. You may print multiple vouchers for estimated payments. Is there a penalty for filing late? There is no late filing penalty if your return is filed within six months of the due date, which is October 15 for most individuals. If your return is not filed within six months, we will charge a 5% late filing penalty on the unpaid tax. Most individuals must pay by April 18, even if you filed an extension for your federal return. If you cannot pay the full amount due, file your return and pay as much as you can by the due date to reduce penalties and interest. Is there a penalty for paying late? We will charge a 4% late payment penalty of the unpaid amount due if you do not pay what you owe by the due date. We will charge an additional 5% penalty on the unpaid tax if you pay your tax 181 days or more after filing your return. Use the worksheet below to determine penalties you owe if you file or pay late. Are there other penalties? We will charge a fraud penalty equal to 50% of a fraudulently claimed refund if you claim a refund you do not qualify for. We can charge civil and criminal penalties for: • Failing to include all taxable income • Making errors due to intentionally disregarding the income tax laws • Filing a frivolous return • Knowingly or willfully failing to file a Minnesota return • Evading tax • Filing a false or fraudulent return Payment Options/Penalties

20 How is interest on late payments calculated? Use the worksheet below to calculate interest you owe. We will charge interest on any unpaid tax and penalty after April 18, 2022. The interest rate is determined each year. The interest rate for 2022 is 3%. Separation of Liability You may be eligible for the Separation of Liability Program if you filed a joint return, are no longer married, and still owe part of the joint liability. For information, write to: Minnesota Department of Revenue Attn: Separation of Liability Program Mail Station 7701 600 N. Robert St. St. Paul, MN 55146-7701 Filing on Behalf of a Deceased Person If a person died before filing a 2021 tax return and had income that meets the minimum filing requirement for 2021, the spouse or personal representative must file a Minnesota income tax return for the deceased person. The return must have the same filing status used to file the decedent’s federal return. To file a Minnesota income tax return for a deceased person, enter the decedents name and your name on the return and print “DECD” and the date of death after the decedent’s last name. For more information, see Income Tax Fact Sheet 9, Filing on Behalf of a Deceased Taxpayer. Claiming a Refund on Behalf of a Deceased Person If you are the decedent’s spouse and you are using the joint filing method, we will send you the refund. If you are the personal representative, you must include a copy of the court document appointing you as personal representative with the decedent’s return. You will receive the decedent’s refund on behalf of the estate. If no personal representative has been appointed for the decedent and there is no spouse, complete Form M23, Claim for a Refund for a Deceased Taxpayer, and include it with the decedent’s Minnesota income tax return. Amending your Return and Reporting Federal Changes Generally, you have 3 ½ years from the return due date to amend an original return to claim a refund. Use Minnesota Form M1X, Amended Minnesota Income Tax. You have 180 days to amend your Minnesota return from the date: • The IRS notifies you of a change they made to your federal return • You amend your federal return and it affects your Minnesota return. If the IRS changes your return and the changes do not affect your Minnesota return, you have 180 days to send us a letter of explanation. We will charge a 10% penalty on any additional tax and have six more years to audit your return if you fail to report federal changes within 180 days. Interest/Other Information Worksheet to Determine Penalty and Interest 1 Tax not paid by April 18, 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Late payment penalty* — multiply step 1 by 4% (.04) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Late filing penalty. If you are filing your return after October 15, 2022, multiply step 1 by 5% (.05) . 4 Extended delinquency. If your tax is not paid within 180 days after filing your return, multiply step 1 by 5% (.05) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Add steps 1 through 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Number of days the tax is late ** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Enter the applicable interest rate. For 2022, the rate is 3% (.03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Multiply step 6 by step 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Divide step 8 by 365 (carry to five decimal places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Interest — multiply step 5 by step 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Total payment amount. Add step 5 and step 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . *If you are filing your return after April 18, 2022, and paid at least 90% of your total tax by the due date, you will not be charged the late payment penalty if you file your return and pay any remaining tax by October 15, 2022. **If the days fall in more than one calendar year, determine steps 6 through 10 separately for each year.

21 Other Information, cont. Voter Registration Save time on Election Day — register to vote now! You must be registered before you can vote in Minnesota. The deadline to register in advance is 21 days before Election Day. Unless you change your address, your name, or do not vote at least once every four years, your voter registration is permanent. For more information or assis­ tance, go to www.mnvotes.org or call 1-877-600-VOTE (toll-free). To register to vote in Minnesota, you must be all of the following: 1. A U.S. citizen 2. At least 18 years old on Election Day 3. A resident of Minnesota for 20 days 4. Finished with all parts of any felony sentence Ready to register? • Go to www.mnvotes.org and click on Register to Vote • Complete, sign, and date this application. Cut on the dotted lines and return to your county auditor, or mail to: Secretary of State 60 Empire Drive, Suite 100 St. Paul, MN 55103 Send your letter and a complete copy of your federal amended return or the IRS correction notice to: Minnesota Department of Revenue Mail Station 7703 600 N. Robert St. St. Paul, MN 55146-7703 Return Authorization Checkbox Check this box to authorize the department to discuss this return with the preparer or the third-party designee indicated on your federal return. This authority allows us to discuss with your preparer these items from this return: line item details; tax due on original and adjustments made during processing; penalty or interest due; documents received or sent like a tax order or bill; and dates and amounts of payments, credits, or refunds. The authority also allows your preparer to cancel direct deposit or debit payments and submit an abatement request. The authority granted by a marked return checkbox is valid for one year after the due date for current original returns, or one year from the date the form was submitted for amended and noncurrent original returns. Checking the box does not give your preparer or third-party designee the authority to sign any tax documents on your behalf, represent you at any audit or appeals conference, or discuss abatement progress. For these types of authorities, you must file Form REV184i, Individual or Sole Proprietor Power of Attorney, with the department. Taxpayer Rights Advocate If you have tax problems and have not been able to resolve them through normal channels, contact the Taxpayer Rights Advocate. Write to: Minnesota Department of Revenue

Taxpayer Rights Advocate

Mail Station 7102

600 N. Robert St.

St. Paul, MN 55146 Call: 651-556-6013 or 855-452-0767 Email: dor.tra@state.mn.us

22 Did you serve in a combat zone at any time during 2021? You are eligible for a credit of $120 for each month you served in a combat zone or hazardous duty area if Minnesota is your state of legal residence (domicile). You can claim this credit for months served in years 2018, 2019, 2020, and 2021. Complete Form M99, Credit for Military Service in a Combat Zone, and mail it to the department with the required information listed on Form M99. To file Form M99 electronically, go to www.revenue.state.mn.us and type M99 into the Search box. Or print Form M99 through our website and file by mail. Am I a Minnesota resident? If you are a resident when you enlist, you remain a Minnesota resident until you establish domicile somewhere else. Do not complete Schedule M1NR, Nonresidents and Part-year Residents, unless you (or your spouse) are a part-year resident of Minnesota or are a nonresident. Military personnel who are part-year residents or nonresidents: When determining if you are required to file a Minnesota return using the steps on page 6, do not include: • Active duty military pay for service outside Minnesota in step 1 • Active duty military pay for service in Minnesota in step 2 Resident military spouses: If you are the spouse of an active duty military member who is stationed outside of Minnesota, all income you earned in another state is assignable to Minnesota. Nonresident military spouses: You may be exempt from Minnesota tax on personal service income from services performed in Min­ nesota if you meet all of the following requirements: • Your spouse was present in Minnesota in compliance with military orders • Your spouse was domiciled in a state other than Minnesota • You were in Minnesota solely to be with your spouse Subtractions Minnesota residents who are in the military can take a subtraction for military pay if included in adjusted gross income, including Ac­ tive Guard Reserve (AGR) Program pay earned under U.S. Code, Title 32. Use Schedule M1M, Income Additions and Subtractions, to claim these subtractions. Civilian employees of the military or state military employees cannot take this subtraction regardless of where they earned this in­ come. If another state taxed your nonmilitary income while you were a Minnesota resident, you may qualify for a credit for taxes paid to another state (see Schedule M1CR, Credit for Income Tax Paid to Another State, or Schedule M1RCR, Credit for Taxes Paid to Wis­ consin). Military Pensions You may subtract from taxable income certain types of military pensions or other military retirement pay. To claim this subtraction, you must have included the qualifying income in your federal adjusted gross income. Report this subtraction on line 25 of Schedule M1M. If you claim this subtraction, you cannot claim the Credit for Past Military Service. Extensions If you are active duty military in a presidentially designated combat zone or contingency operation, you may file and pay your Min­ nesota income taxes up to 180 days after the last day you are in the combat zone or the last day of any continuous hospitalization for injuries sustained while serving in the combat zone. When you file your Minnesota income tax return, enclose a separate sheet stating that you were serving in a combat zone. If you are stationed outside the United States but not involved in combat zone operations, you have until October 15 to file your return. You must still pay any tax you owe by April 18. For additional military information, go to www.revenue.state.mn.us or see Income Tax Fact Sheet 5, Military Personnel - Residency and Fact Sheet 5a, Military Personnel - Subtractions, Credits, and Extensions. Military Personnel

23 Minnesota Working Family Credit (WFC) Table. This is not a tax table. If line 1 or line 3 of Schedule M1WFC is Single, head of household or qualifying widow(er) Married, filing jointly Number of Children Number of Children 0 1 2 3 0 1 2 3 At least But less than Your credit is: Your credit is: 1 100 2 5 6 6 2 5 6 6 100 200 6 14 17 19 6 14 17 19 200 300 10 23 28 31 10 23 28 31 300 400 14 33 39 44 14 33 39 44 400 500 18 42 50 56 18 42 50 56 500 600 21 51 61 69 21 51 61 69 600 700 25 61 72 81 25 61 72 81 700 800 29 70 83 94 29 70 83 94 800 900 33 79 94 106 33 79 94 106 900 1,000 37 89 105 119 37 89 105 119 1,000 1,100 41 98 116 131 41 98 116 131 1,100 1,200 45 108 127 144 45 108 127 144 1,200 1,300 49 117 138 156 49 117 138 156 1,300 1,400 53 126 149 169 53 126 149 169 1,400 1,500 57 136 160 181 57 136 160 181 1,500 1,600 60 145 171 194 60 145 171 194 1,600 1,700 64 154 182 206 64 154 182 206 1,700 1,800 68 164 193 219 68 164 193 219 1,800 1,900 72 173 204 231 72 173 204 231 1,900 2,000 76 182 215 244 76 182 215 244 2,000 2,100 80 192 226 256 80 192 226 256 2,100 2,200 84 201 237 269 84 201 237 269 2,200 2,300 88 210 248 281 88 210 248 281 2,300 2,400 92 220 259 294 92 220 259 294 2,400 2,500 96 229 270 306 96 229 270 306 2,500 2,600 99 238 281 319 99 238 281 319 2,600 2,700 103 248 292 331 103 248 292 331 2,700 2,800 107 257 303 344 107 257 303 344 2,800 2,900 111 266 314 356 111 266 314 356 2,900 3,000 115 276 325 369 115 276 325 369 3,000 3,100 119 285 336 381 119 285 336 381 3,100 3,200 123 295 347 394 123 295 347 394 3,200 3,300 127 304 358 406 127 304 358 406 3,300 3,400 131 313 369 419 131 313 369 419 3,400 3,500 135 323 380 431 135 323 380 431 3,500 3,600 138 332 391 444 138 332 391 444 3,600 3,700 142 341 402 456 142 341 402 456 3,700 3,800 146 351 413 469 146 351 413 469 3,800 3,900 150 360 424 481 150 360 424 481 3,900 4,000 154 369 435 494 154 369 435 494 4,000 4,100 158 379 446 506 158 379 446 506 4,100 4,200 162 388 457 519 162 388 457 519 4,200 4,300 166 397 468 531 166 397 468 531 4,300 4,400 170 407 479 544 170 407 479 544 4,400 4,500 174 416 490 556 174 416 490 556 4,500 4,600 177 425 501 569 177 425 501 569 4,600 4,700 181 435 512 581 181 435 512 581 4,700 4,800 185 444 523 594 185 444 523 594 4,800 4,900 189 453 534 606 189 453 534 606 4,900 5,000 193 463 545 619 193 463 545 619 5,000 5,100 197 472 556 631 197 472 556 631 5,100 5,200 201 482 567 644 201 482 567 644 5,200 5,300 205 491 578 656 205 491 578 656 5,300 5,400 209 500 589 669 209 500 589 669 5,400 5,500 213 510 600 681 213 510 600 681 5,500 5,600 216 519 611 694 216 519 611 694 5,600 5,700 220 528 622 706 220 528 622 706 5,700 5,800 224 538 633 719 224 538 633 719 5,800 5,900 228 547 644 731 228 547 644 731 5,900 6,000 232 556 655 744 232 556 655 744 If line 1 or line 3 of Schedule M1WFC is Single, head of household or qualifying widow(er) Married, filing jointly Number of Children Number of Children 0 1 2 3 0 1 2 3 At least But less than Your credit is: Your credit is: 6,000 6,100 236 566 666 756 236 566 666 756 6,100 6,200 240 575 677 769 240 575 677 769 6,200 6,300 244 584 688 781 244 584 688 781 6,300 6,400 248 594 699 794 248 594 699 794 6,400 6,500 252 603 710 806 252 603 710 806 6,500 6,600 255 612 721 819 255 612 721 819 6,600 6,700 259 622 732 831 259 622 732 831 6,700 6,800 263 631 743 844 263 631 743 844 6,800 6,900 267 640 754 856 267 640 754 856 6,900 7,000 271 650 765 869 271 650 765 869 7,000 7,100 275 659 776 881 275 659 776 881 7,100 7,200 279 669 787 894 279 669 787 894 7,200 7,300 283 678 798 906 283 678 798 906 7,300 7,400 286 687 809 919 286 687 809 919 7,400 7,500 286 697 820 931 286 697 820 931 7,500 7,600 286 706 831 944 286 706 831 944 7,600 7,700 286 715 842 956 286 715 842 956 7,700 7,800 286 725 853 969 286 725 853 969 7,800 7,900 286 734 864 981 286 734 864 981 7,900 8,000 286 743 875 994 286 743 875 994 8,000 8,100 286 753 886 1,006 286 753 886 1,006 8,100 8,200 286 762 897 1,019 286 762 897 1,019 8,200 8,300 286 771 908 1,031 286 771 908 1,031 8,300 8,400 286 781 919 1,044 286 781 919 1,044 8,400 8,500 286 790 930 1,056 286 790 930 1,056 8,500 8,600 286 799 941 1,069 286 799 941 1,069 8,600 8,700 286 809 952 1,081 286 809 952 1,081 8,700 8,800 286 818 963 1,094 286 818 963 1,094 8,800 8,900 286 827 974 1,106 286 827 974 1,106 8,900 9,000 286 837 985 1,119 286 837 985 1,119 9,000 9,100 284 846 996 1,131 286 846 996 1,131 9,100 9,200 282 856 1,007 1,144 286 856 1,007 1,144 9,200 9,300 280 865 1,018 1,156 286 865 1,018 1,156 9,300 9,400 278 874 1,029 1,169 286 874 1,029 1,169 9,400 9,500 276 884 1,040 1,181 286 884 1,040 1,181 9,500 9,600 274 893 1,051 1,194 286 893 1,051 1,194 9,600 9,700 272 902 1,062 1,206 286 902 1,062 1,206 9,700 9,800 270 912 1,073 1,219 286 912 1,073 1,219 9,800 9,900 268 921 1,084 1,231 286 921 1,084 1,231 9,900 10,000 266 930 1,095 1,244 286 930 1,095 1,244 10,000 10,100 264 940 1,106 1,256 286 940 1,106 1,256 10,100 10,200 262 949 1,117 1,269 286 949 1,117 1,269 10,200 10,300 260 958 1,128 1,281 286 958 1,128 1,281 10,300 10,400 258 968 1,139 1,294 286 968 1,139 1,294 10,400 10,500 256 977 1,150 1,306 286 977 1,150 1,306 10,500 10,600 254 986 1,161 1,319 286 986 1,161 1,319 10,600 10,700 252 996 1,172 1,331 286 996 1,172 1,331 10,700 10,800 250 1,005 1,183 1,344 286 1,005 1,183 1,344 10,800 10,900 248 1,014 1,194 1,356 286 1,014 1,194 1,356 10,900 11,000 246 1,024 1,205 1,369 286 1,024 1,205 1,369 11,000 11,100 244 1,033 1,216 1,381 286 1,033 1,216 1,381 11,100 11,200 242 1,043 1,227 1,394 286 1,043 1,227 1,394 11,200 11,300 240 1,052 1,238 1,406 286 1,052 1,238 1,406 11,300 11,400 238 1,061 1,249 1,419 286 1,061 1,249 1,419 11,400 11,500 236 1,071 1,260 1,431 286 1,071 1,260 1,431 11,500 11,600 234 1,080 1,271 1,444 286 1,080 1,271 1,444 11,600 11,700 232 1,089 1,282 1,456 286 1,089 1,282 1,456 11,700 11,800 230 1,099 1,293 1,469 286 1,099 1,293 1,469 11,800 11,900 228 1,108 1,304 1,481 286 1,108 1,304 1,481 11,900 12,000 226 1,117 1,315 1,494 286 1,117 1,315 1,494

24 Minnesota Working Family Credit (WFC) Table. This is not a tax table. If line 1 or line 3 of Schedule M1WFC is Single, head of household or qualifying widow(er) Married, filing jointly Number of Children Number of Children 0 1 2 3 0 1 2 3 At least But less than Your credit is: Your credit is: 12,000 12,100 224 1,127 1,326 1,506 286 1,127 1,326 1,506 12,100 12,200 222 1,136 1,337 1,519 286 1,136 1,337 1,519 12,200 12,300 220 1,145 1,348 1,531 286 1,145 1,348 1,531 12,300 12,400 218 1,147 1,359 1,544 286 1,147 1,359 1,544 12,400 12,500 216 1,147 1,370 1,556 286 1,147 1,370 1,556 12,500 12,600 214 1,147 1,381 1,569 286 1,147 1,381 1,569 12,600 12,700 212 1,147 1,392 1,581 286 1,147 1,392 1,581 12,700 12,800 210 1,147 1,403 1,594 286 1,147 1,403 1,594 12,800 12,900 208 1,147 1,414 1,606 286 1,147 1,414 1,606 12,900 13,000 206 1,147 1,425 1,619 286 1,147 1,425 1,619 13,000 13,100 204 1,147 1,436 1,631 286 1,147 1,436 1,631 13,100 13,200 202 1,147 1,447 1,644 286 1,147 1,447 1,644 13,200 13,300 200 1,147 1,458 1,656 286 1,147 1,458 1,656 13,300 13,400 198 1,147 1,469 1,669 286 1,147 1,469 1,669 13,400 13,500 196 1,147 1,480 1,681 286 1,147 1,480 1,681 13,500 13,600 194 1,147 1,491 1,694 286 1,147 1,491 1,694 13,600 13,700 192 1,147 1,502 1,706 286 1,147 1,502 1,706 13,700 13,800 190 1,147 1,513 1,719 286 1,147 1,513 1,719 13,800 13,900 188 1,147 1,524 1,731 286 1,147 1,524 1,731 13,900 14,000 186 1,147 1,535 1,744 286 1,147 1,535 1,744 14,000 14,100 184 1,147 1,546 1,756 286 1,147 1,546 1,756 14,100 14,200 182 1,147 1,557 1,769 286 1,147 1,557 1,769 14,200 14,300 180 1,147 1,568 1,781 286 1,147 1,568 1,781 14,300 14,400 178 1,147 1,579 1,794 286 1,147 1,579 1,794 14,400 14,500 176 1,147 1,590 1,806 286 1,147 1,590 1,806 14,500 14,600 174 1,147 1,601 1,819 286 1,147 1,601 1,819 14,600 14,700 172 1,147 1,612 1,831 286 1,147 1,612 1,831 14,700 14,800 170 1,147 1,623 1,844 286 1,147 1,623 1,844 14,800 14,900 168 1,147 1,634 1,856 286 1,147 1,634 1,856 14,900 15,000 166 1,147 1,645 1,869 286 1,147 1,645 1,869 15,000 15,100 164 1,147 1,656 1,881 284 1,147 1,656 1,881 15,100 15,200 162 1,147 1,667 1,894 282 1,147 1,667 1,894 15,200 15,300 160 1,147 1,678 1,906 280 1,147 1,678 1,906 15,300 15,400 158 1,147 1,689 1,919 278 1,147 1,689 1,919 15,400 15,500 156 1,147 1,700 1,931 276 1,147 1,700 1,931 15,500 15,600 154 1,147 1,711 1,944 274 1,147 1,711 1,944 15,600 15,700 152 1,147 1,722 1,956 272 1,147 1,722 1,956 15,700 15,800 150 1,147 1,733 1,969 270 1,147 1,733 1,969 15,800 15,900 148 1,147 1,744 1,981 268 1,147 1,744 1,981 15,900 16,000 146 1,147 1,755 1,994 266 1,147 1,755 1,994 16,000 16,100 144 1,147 1,766 2,006 264 1,147 1,766 2,006 16,100 16,200 142 1,147 1,777 2,019 262 1,147 1,777 2,019 16,200 16,300 140 1,147 1,788 2,031 260 1,147 1,788 2,031 16,300 16,400 138 1,147 1,799 2,044 258 1,147 1,799 2,044 16,400 16,500 136 1,147 1,810 2,056 256 1,147 1,810 2,056 16,500 16,600 134 1,147 1,821 2,069 254 1,147 1,821 2,069 16,600 16,700 132 1,147 1,832 2,081 252 1,147 1,832 2,081 16,700 16,800 130 1,147 1,843 2,094 250 1,147 1,843 2,094 16,800 16,900 128 1,147 1,854 2,106 248 1,147 1,854 2,106 16,900 17,000 126 1,147 1,865 2,119 246 1,147 1,865 2,119 17,000 17,100 124 1,147 1,876 2,131 244 1,147 1,876 2,131 17,100 17,200 122 1,147 1,887 2,144 242 1,147 1,887 2,144 17,200 17,300 120 1,147 1,898 2,156 240 1,147 1,898 2,156 17,300 17,400 118 1,147 1,909 2,169 238 1,147 1,909 2,169 17,400 17,500 116 1,147 1,920 2,181 236 1,147 1,920 2,181 17,500 17,600 114 1,147 1,931 2,194 234 1,147 1,931 2,194 17,600 17,700 112 1,147 1,942 2,206 232 1,147 1,942 2,206 17,700 17,800 110 1,147 1,953 2,219 230 1,147 1,953 2,219 17,800 17,900 108 1,147 1,964 2,231 228 1,147 1,964 2,231 If line 1 or line 3 of Schedule M1WFC is Single, head of household or qualifying widow(er) Married, filing jointly Number of Children Number of Children 0 1 2 3 0 1 2 3 At least But less than Your credit is: Your credit is: 17,900 18,000 106 1,147 1,975 2,244 226 1,147 1,975 2,244 18,000 18,100 104 1,147 1,986 2,256 224 1,147 1,986 2,256 18,100 18,200 102 1,147 1,997 2,269 222 1,147 1,997 2,269 18,200 18,300 100 1,147 2,008 2,281 220 1,147 2,008 2,281 18,300 18,400 98 1,147 2,019 2,294 218 1,147 2,019 2,294 18,400 18,500 96 1,147 2,030 2,306 216 1,147 2,030 2,306 18,500 18,600 94 1,147 2,041 2,319 214 1,147 2,041 2,319 18,600 18,700 92 1,147 2,052 2,331 212 1,147 2,052 2,331 18,700 18,800 90 1,147 2,063 2,344 210 1,147 2,063 2,344 18,800 18,900 88 1,147 2,074 2,356 208 1,147 2,074 2,356 18,900 19,000 86 1,147 2,085 2,369 206 1,147 2,085 2,369 19,000 19,100 84 1,147 2,096 2,381 204 1,147 2,096 2,381 19,100 19,200 82 1,147 2,107 2,394 202 1,147 2,107 2,394 19,200 19,300 80 1,147 2,118 2,406 200 1,147 2,118 2,406 19,300 19,400 78 1,147 2,129 2,419 198 1,147 2,129 2,419 19,400 19,500 76 1,147 2,140 2,431 196 1,147 2,140 2,431 19,500 19,600 74 1,147 2,151 2,444 194 1,147 2,151 2,444 19,600 19,700 72 1,147 2,162 2,456 192 1,147 2,162 2,456 19,700 19,800 70 1,147 2,173 2,469 190 1,147 2,173 2,469 19,800 19,900 68 1,147 2,184 2,481 188 1,147 2,184 2,481 19,900 20,000 66 1,147 2,195 2,494 186 1,147 2,195 2,494 20,000 20,100 64 1,147 2,206 2,506 184 1,147 2,206 2,506 20,100 20,200 62 1,147 2,213 2,519 182 1,147 2,213 2,519 20,200 20,300 60 1,147 2,213 2,531 180 1,147 2,213 2,531 20,300 20,400 58 1,147 2,213 2,544 178 1,147 2,213 2,544 20,400 20,500 56 1,147 2,213 2,556 176 1,147 2,213 2,556 20,500 20,600 54 1,147 2,213 2,566 174 1,147 2,213 2,566 20,600 20,700 52 1,147 2,213 2,566 172 1,147 2,213 2,566 20,700 20,800 50 1,147 2,213 2,566 170 1,147 2,213 2,566 20,800 20,900 48 1,147 2,213 2,566 168 1,147 2,213 2,566 20,900 21,000 46 1,147 2,213 2,566 166 1,147 2,213 2,566 21,000 21,100 44 1,147 2,213 2,566 164 1,147 2,213 2,566 21,100 21,200 42 1,147 2,213 2,566 162 1,147 2,213 2,566 21,200 21,300 40 1,147 2,213 2,566 160 1,147 2,213 2,566 21,300 21,400 38 1,147 2,213 2,566 158 1,147 2,213 2,566 21,400 21,500 36 1,147 2,213 2,566 156 1,147 2,213 2,566 21,500 21,600 34 1,147 2,213 2,566 154 1,147 2,213 2,566 21,600 21,700 32 1,147 2,213 2,566 152 1,147 2,213 2,566 21,700 21,800 30 1,147 2,213 2,566 150 1,147 2,213 2,566 21,800 21,900 28 1,147 2,213 2,566 148 1,147 2,213 2,566 21,900 22,000 26 1,147 2,213 2,566 146 1,147 2,213 2,566 22,000 22,100 24 1,147 2,213 2,566 144 1,147 2,213 2,566 22,100 22,200 22 1,147 2,213 2,566 142 1,147 2,213 2,566 22,200 22,300 20 1,147 2,213 2,566 140 1,147 2,213 2,566 22,300 22,400 18 1,147 2,213 2,566 138 1,147 2,213 2,566 22,400 22,500 16 1,147 2,213 2,566 136 1,147 2,213 2,566 22,500 22,600 14 1,147 2,213 2,566 134 1,147 2,213 2,566 22,600 22,700 12 1,147 2,213 2,566 132 1,147 2,213 2,566 22,700 22,800 10 1,147 2,213 2,566 130 1,147 2,213 2,566 22,800 22,900 8 1,147 2,213 2,566 128 1,147 2,213 2,566 22,900 23,000 6 1,147 2,213 2,566 126 1,147 2,213 2,566 23,000 23,100 4 1,147 2,213 2,566 124 1,147 2,213 2,566 23,100 23,200 2 1,147 2,213 2,566 122 1,147 2,213 2,566 23,200 23,300 0 1,147 2,213 2,566 120 1,147 2,213 2,566 23,300 23,400 0 1,147 2,213 2,566 118 1,147 2,213 2,566 23,400 23,500 0 1,143 2,213 2,566 116 1,147 2,213 2,566 23,500 23,600 0 1,137 2,213 2,566 114 1,147 2,213 2,566 23,600 23,700 0 1,131 2,213 2,566 112 1,147 2,213 2,566 23,700 23,800 0 1,125 2,213 2,566 110 1,147 2,213 2,566

25 Minnesota Working Family Credit (WFC) Table. This is not a tax table. If line 1 or line 3 of Schedule M1WFC is Single, head of household or qualifying widow(er) Married, filing jointly Number of Children Number of Children 0 1 2 3 0 1 2 3 At least But less than Your credit is: Your credit is: 23,800 23,900 0 1,119 2,213 2,566 108 1,147 2,213 2,566 23,900 24,000 0 1,113 2,213 2,566 106 1,147 2,213 2,566 24,000 24,100 0 1,107 2,213 2,566 104 1,147 2,213 2,566 24,100 24,200 0 1,101 2,213 2,566 102 1,147 2,213 2,566 24,200 24,300 0 1,095 2,213 2,566 100 1,147 2,213 2,566 24,300 24,400 0 1,089 2,213 2,566 98 1,147 2,213 2,566 24,400 24,500 0 1,083 2,213 2,566 96 1,147 2,213 2,566 24,500 24,600 0 1,077 2,213 2,566 94 1,147 2,213 2,566 24,600 24,700 0 1,071 2,213 2,566 92 1,147 2,213 2,566 24,700 24,800 0 1,065 2,213 2,566 90 1,147 2,213 2,566 24,800 24,900 0 1,059 2,213 2,566 88 1,147 2,213 2,566 24,900 25,000 0 1,053 2,213 2,566 86 1,147 2,213 2,566 25,000 25,100 0 1,047 2,213 2,566 84 1,147 2,213 2,566 25,100 25,200 0 1,041 2,213 2,566 82 1,147 2,213 2,566 25,200 25,300 0 1,035 2,213 2,566 80 1,147 2,213 2,566 25,300 25,400 0 1,029 2,213 2,566 78 1,147 2,213 2,566 25,400 25,500 0 1,023 2,213 2,566 76 1,147 2,213 2,566 25,500 25,600 0 1,017 2,213 2,566 74 1,147 2,213 2,566 25,600 25,700 0 1,011 2,213 2,566 72 1,147 2,213 2,566 25,700 25,800 0 1,005 2,213 2,566 70 1,147 2,213 2,566 25,800 25,900 0 999 2,213 2,566 68 1,147 2,213 2,566 25,900 26,000 0 993 2,213 2,566 66 1,147 2,213 2,566 26,000 26,100 0 987 2,213 2,566 64 1,147 2,213 2,566 26,100 26,200 0 981 2,213 2,566 62 1,147 2,213 2,566 26,200 26,300 0 975 2,213 2,566 60 1,147 2,213 2,566 26,300 26,400 0 969 2,213 2,566 58 1,147 2,213 2,566 26,400 26,500 0 963 2,213 2,566 56 1,147 2,213 2,566 26,500 26,600 0 957 2,213 2,566 54 1,147 2,213 2,566 26,600 26,700 0 951 2,213 2,566 52 1,147 2,213 2,566 26,700 26,800 0 945 2,213 2,566 50 1,147 2,213 2,566 26,800 26,900 0 939 2,213 2,566 48 1,147 2,213 2,566 26,900 27,000 0 933 2,213 2,566 46 1,147 2,213 2,566 27,000 27,100 0 927 2,213 2,566 44 1,147 2,213 2,566 27,100 27,200 0 921 2,213 2,566 42 1,147 2,213 2,566 27,200 27,300 0 915 2,213 2,566 40 1,147 2,213 2,566 27,300 27,400 0 909 2,213 2,566 38 1,147 2,213 2,566 27,400 27,500 0 903 2,213 2,566 36 1,147 2,213 2,566 27,500 27,600 0 897 2,213 2,566 34 1,147 2,213 2,566 27,600 27,700 0 891 2,213 2,566 32 1,147 2,213 2,566 27,700 27,800 0 885 2,210 2,566 30 1,147 2,213 2,566 27,800 27,900 0 879 2,200 2,566 28 1,147 2,213 2,566 27,900 28,000 0 873 2,189 2,566 26 1,147 2,213 2,566 28,000 28,100 0 867 2,179 2,564 24 1,147 2,213 2,566 28,100 28,200 0 861 2,168 2,554 22 1,147 2,213 2,566 28,200 28,300 0 855 2,158 2,543 20 1,147 2,213 2,566 28,300 28,400 0 849 2,147 2,533 18 1,147 2,213 2,566 28,400 28,500 0 843 2,137 2,522 16 1,147 2,213 2,566 28,500 28,600 0 837 2,126 2,512 14 1,147 2,213 2,566 28,600 28,700 0 831 2,116 2,501 12 1,147 2,213 2,566 28,700 28,800 0 825 2,105 2,491 10 1,147 2,213 2,566 28,800 28,900 0 819 2,095 2,480 8 1,147 2,213 2,566 28,900 29,000 0 813 2,084 2,470 6 1,147 2,213 2,566 29,000 29,100 0 807 2,074 2,459 4 1,147 2,213 2,566 29,100 29,200 0 801 2,063 2,449 2 1,147 2,213 2,566 29,200 29,300 0 795 2,053 2,438 0 1,147 2,213 2,566 29,300 29,400 0 789 2,042 2,428 0 1,147 2,213 2,566 29,400 29,500 0 783 2,032 2,417 0 1,143 2,213 2,566 29,500 29,600 0 777 2,021 2,407 0 1,137 2,213 2,566 29,600 29,700 0 771 2,011 2,396 0 1,131 2,213 2,566 If line 1 or line 3 of Schedule M1WFC is Single, head of household or qualifying widow(er) Married, filing jointly Number of Children Number of Children 0 1 2 3 0 1 2 3 At least But less than Your credit is: Your credit is: 29,700 29,800 0 765 2,000 2,386 0 1,125 2,213 2,566 29,800 29,900 0 759 1,990 2,375 0 1,119 2,213 2,566 29,900 30,000 0 753 1,979 2,365 0 1,113 2,213 2,566 30,000 30,100 0 747 1,969 2,354 0 1,107 2,213 2,566 30,100 30,200 0 741 1,958 2,344 0 1,101 2,213 2,566 30,200 30,300 0 735 1,948 2,333 0 1,095 2,213 2,566 30,300 30,400 0 729 1,937 2,323 0 1,089 2,213 2,566 30,400 30,500 0 723 1,927 2,312 0 1,083 2,213 2,566 30,500 30,600 0 717 1,916 2,302 0 1,077 2,213 2,566 30,600 30,700 0 711 1,906 2,291 0 1,071 2,213 2,566 30,700 30,800 0 705 1,895 2,281 0 1,065 2,213 2,566 30,800 30,900 0 699 1,885 2,270 0 1,059 2,213 2,566 30,900 31,000 0 693 1,874 2,260 0 1,053 2,213 2,566 31,000 31,100 0 687 1,864 2,249 0 1,047 2,213 2,566 31,100 31,200 0 681 1,853 2,239 0 1,041 2,213 2,566 31,200 31,300 0 675 1,843 2,228 0 1,035 2,213 2,566 31,300 31,400 0 669 1,832 2,218 0 1,029 2,213 2,566 31,400 31,500 0 663 1,822 2,207 0 1,023 2,213 2,566 31,500 31,600 0 657 1,811 2,197 0 1,017 2,213 2,566 31,600 31,700 0 651 1,801 2,186 0 1,011 2,213 2,566 31,700 31,800 0 645 1,790 2,176 0 1,005 2,213 2,566 31,800 31,900 0 639 1,780 2,165 0 999 2,213 2,566 31,900 32,000 0 633 1,769 2,155 0 993 2,213 2,566 32,000 32,100 0 627 1,759 2,144 0 987 2,213 2,566 32,100 32,200 0 621 1,748 2,134 0 981 2,213 2,566 32,200 32,300 0 615 1,738 2,123 0 975 2,213 2,566 32,300 32,400 0 609 1,727 2,113 0 969 2,213 2,566 32,400 32,500 0 603 1,717 2,102 0 963 2,213 2,566 32,500 32,600 0 597 1,706 2,092 0 957 2,213 2,566 32,600 32,700 0 591 1,696 2,081 0 951 2,213 2,566 32,700 32,800 0 585 1,685 2,071 0 945 2,213 2,566 32,800 32,900 0 579 1,675 2,060 0 939 2,213 2,566 32,900 33,000 0 573 1,664 2,050 0 933 2,213 2,566 33,000 33,100 0 567 1,654 2,039 0 927 2,213 2,566 33,100 33,200 0 561 1,643 2,029 0 921 2,213 2,566 33,200 33,300 0 555 1,633 2,018 0 915 2,213 2,566 33,300 33,400 0 549 1,622 2,008 0 909 2,213 2,566 33,400 33,500 0 543 1,612 1,997 0 903 2,213 2,566 33,500 33,600 0 537 1,601 1,987 0 897 2,213 2,566 33,600 33,700 0 531 1,591 1,976 0 891 2,213 2,566 33,700 33,800 0 525 1,580 1,966 0 885 2,210 2,566 33,800 33,900 0 519 1,570 1,955 0 879 2,200 2,566 33,900 34,000 0 513 1,559 1,945 0 873 2,189 2,566 34,000 34,100 0 507 1,549 1,934 0 867 2,179 2,564 34,100 34,200 0 501 1,538 1,924 0 861 2,168 2,554 34,200 34,300 0 495 1,528 1,913 0 855 2,158 2,543 34,300 34,400 0 489 1,517 1,903 0 849 2,147 2,533 34,400 34,500 0 483 1,507 1,892 0 843 2,137 2,522 34,500 34,600 0 477 1,496 1,882 0 837 2,126 2,512 34,600 34,700 0 471 1,486 1,871 0 831 2,116 2,501 34,700 34,800 0 465 1,475 1,861 0 825 2,105 2,491 34,800 34,900 0 459 1,465 1,850 0 819 2,095 2,480 34,900 35,000 0 453 1,454 1,840 0 813 2,084 2,470 35,000 35,100 0 447 1,444 1,829 0 807 2,074 2,459 35,100 35,200 0 441 1,433 1,819 0 801 2,063 2,449 35,200 35,300 0 435 1,423 1,808 0 795 2,053 2,438 35,300 35,400 0 429 1,412 1,798 0 789 2,042 2,428 35,400 35,500 0 423 1,402 1,787 0 783 2,032 2,417 35,500 35,600 0 417 1,391 1,777 0 777 2,021 2,407

26 Minnesota Working Family Credit (WFC) Table. This is not a tax table. If line 1 or line 3 of Schedule M1WFC is Single, head of household or qualifying widow(er) Married, filing jointly Number of Children Number of Children 0 1 2 3 0 1 2 3 At least But less than Your credit is: Your credit is: 35,600 35,700 0 411 1,381 1,766 0 771 2,011 2,396 35,700 35,800 0 405 1,370 1,756 0 765 2,000 2,386 35,800 35,900 0 399 1,360 1,745 0 759 1,990 2,375 35,900 36,000 0 393 1,349 1,735 0 753 1,979 2,365 36,000 36,100 0 387 1,339 1,724 0 747 1,969 2,354 36,100 36,200 0 381 1,328 1,714 0 741 1,958 2,344 36,200 36,300 0 375 1,318 1,703 0 735 1,948 2,333 36,300 36,400 0 369 1,307 1,693 0 729 1,937 2,323 36,400 36,500 0 363 1,297 1,682 0 723 1,927 2,312 36,500 36,600 0 357 1,286 1,672 0 717 1,916 2,302 36,600 36,700 0 351 1,276 1,661 0 711 1,906 2,291 36,700 36,800 0 345 1,265 1,651 0 705 1,895 2,281 36,800 36,900 0 339 1,255 1,640 0 699 1,885 2,270 36,900 37,000 0 333 1,244 1,630 0 693 1,874 2,260 37,000 37,100 0 327 1,234 1,619 0 687 1,864 2,249 37,100 37,200 0 321 1,223 1,609 0 681 1,853 2,239 37,200 37,300 0 315 1,213 1,598 0 675 1,843 2,228 37,300 37,400 0 309 1,202 1,588 0 669 1,832 2,218 37,400 37,500 0 303 1,192 1,577 0 663 1,822 2,207 37,500 37,600 0 297 1,181 1,567 0 657 1,811 2,197 37,600 37,700 0 291 1,171 1,556 0 651 1,801 2,186 37,700 37,800 0 285 1,160 1,546 0 645 1,790 2,176 37,800 37,900 0 279 1,150 1,535 0 639 1,780 2,165 37,900 38,000 0 273 1,139 1,525 0 633 1,769 2,155 38,000 38,100 0 267 1,129 1,514 0 627 1,759 2,144 38,100 38,200 0 261 1,118 1,504 0 621 1,748 2,134 38,200 38,300 0 255 1,108 1,493 0 615 1,738 2,123 38,300 38,400 0 249 1,097 1,483 0 609 1,727 2,113 38,400 38,500 0 243 1,087 1,472 0 603 1,717 2,102 38,500 38,600 0 237 1,076 1,462 0 597 1,706 2,092 38,600 38,700 0 231 1,066 1,451 0 591 1,696 2,081 38,700 38,800 0 225 1,055 1,441 0 585 1,685 2,071 38,800 38,900 0 219 1,045 1,430 0 579 1,675 2,060 38,900 39,000 0 213 1,034 1,420 0 573 1,664 2,050 39,000 39,100 0 207 1,024 1,409 0 567 1,654 2,039 39,100 39,200 0 201 1,013 1,399 0 561 1,643 2,029 39,200 39,300 0 195 1,003 1,388 0 555 1,633 2,018 39,300 39,400 0 189 992 1,378 0 549 1,622 2,008 39,400 39,500 0 183 982 1,367 0 543 1,612 1,997 39,500 39,600 0 177 971 1,357 0 537 1,601 1,987 39,600 39,700 0 171 961 1,346 0 531 1,591 1,976 39,700 39,800 0 165 950 1,336 0 525 1,580 1,966 39,800 39,900 0 159 940 1,325 0 519 1,570 1,955 39,900 40,000 0 153 929 1,315 0 513 1,559 1,945 40,000 40,100 0 147 919 1,304 0 507 1,549 1,934 40,100 40,200 0 141 908 1,294 0 501 1,538 1,924 40,200 40,300 0 135 898 1,283 0 495 1,528 1,913 40,300 40,400 0 129 887 1,273 0 489 1,517 1,903 40,400 40,500 0 123 877 1,262 0 483 1,507 1,892 40,500 40,600 0 117 866 1,252 0 477 1,496 1,882 40,600 40,700 0 111 856 1,241 0 471 1,486 1,871 40,700 40,800 0 105 845 1,231 0 465 1,475 1,861 40,800 40,900 0 99 835 1,220 0 459 1,465 1,850 40,900 41,000 0 93 824 1,210 0 453 1,454 1,840 41,000 41,100 0 87 814 1,199 0 447 1,444 1,829 41,100 41,200 0 81 803 1,189 0 441 1,433 1,819 41,200 41,300 0 75 793 1,178 0 435 1,423 1,808 41,300 41,400 0 69 782 1,168 0 429 1,412 1,798 If line 1 or line 3 of Schedule M1WFC is Single, head of household or qualifying widow(er) Married, filing jointly Number of Children Number of Children 0 1 2 3 0 1 2 3 At least But less than Your credit is: Your credit is: 41,400 41,500 0 63 772 1,157 0 423 1,402 1,787 41,500 41,600 0 57 761 1,147 0 417 1,391 1,777 41,600 41,700 0 51 751 1,136 0 411 1,381 1,766 41,700 41,800 0 45 740 1,126 0 405 1,370 1,756 41,800 41,900 0 39 730 1,115 0 399 1,360 1,745 41,900 42,000 0 33 719 1,105 0 393 1,349 1,735 42,000 42,100 0 27 709 1,094 0 387 1,339 1,724 42,100 42,200 0 21 698 1,084 0 381 1,328 1,714 42,200 42,300 0 15 688 1,073 0 375 1,318 1,703 42,300 42,400 0 9 677 1,063 0 369 1,307 1,693 42,400 42,500 0 3 667 1,052 0 363 1,297 1,682 42,500 42,600 0 0 656 1,042 0 357 1,286 1,672 42,600 42,700 0 0 646 1,031 0 351 1,276 1,661 42,700 42,800 0 0 635 1,021 0 345 1,265 1,651 42,800 42,900 0 0 625 1,010 0 339 1,255 1,640 42,900 43,000 0 0 614 1,000 0 333 1,244 1,630 43,000 43,100 0 0 604 989 0 327 1,234 1,619 43,100 43,200 0 0 593 979 0 321 1,223 1,609 43,200 43,300 0 0 583 968 0 315 1,213 1,598 43,300 43,400 0 0 572 958 0 309 1,202 1,588 43,400 43,500 0 0 562 947 0 303 1,192 1,577 43,500 43,600 0 0 551 937 0 297 1,181 1,567 43,600 43,700 0 0 541 926 0 291 1,171 1,556 43,700 43,800 0 0 530 916 0 285 1,160 1,546 43,800 43,900 0 0 520 905 0 279 1,150 1,535 43,900 44,000 0 0 509 895 0 273 1,139 1,525 44,000 44,100 0 0 499 884 0 267 1,129 1,514 44,100 44,200 0 0 488 874 0 261 1,118 1,504 44,200 44,300 0 0 478 863 0 255 1,108 1,493 44,300 44,400 0 0 467 853 0 249 1,097 1,483 44,400 44,500 0 0 457 842 0 243 1,087 1,472 44,500 44,600 0 0 446 832 0 237 1,076 1,462 44,600 44,700 0 0 436 821 0 231 1,066 1,451 44,700 44,800 0 0 425 811 0 225 1,055 1,441 44,800 44,900 0 0 415 800 0 219 1,045 1,430 44,900 45,000 0 0 404 790 0 213 1,034 1,420 45,000 45,100 0 0 394 779 0 207 1,024 1,409 45,100 45,200 0 0 383 769 0 201 1,013 1,399 45,200 45,300 0 0 373 758 0 195 1,003 1,388 45,300 45,400 0 0 362 748 0 189 992 1,378 45,400 45,500 0 0 352 737 0 183 982 1,367 45,500 45,600 0 0 341 727 0 177 971 1,357 45,600 45,700 0 0 331 716 0 171 961 1,346 45,700 45,800 0 0 320 706 0 165 950 1,336 45,800 45,900 0 0 310 695 0 159 940 1,325 45,900 46,000 0 0 299 685 0 153 929 1,315 46,000 46,100 0 0 289 674 0 147 919 1,304 46,100 46,200 0 0 278 664 0 141 908 1,294 46,200 46,300 0 0 268 653 0 135 898 1,283 46,300 46,400 0 0 257 643 0 129 887 1,273 46,400 46,500 0 0 247 632 0 123 877 1,262 46,500 46,600 0 0 236 622 0 117 866 1,252 46,600 46,700 0 0 226 611 0 111 856 1,241 46,700 46,800 0 0 215 601 0 105 845 1,231 46,800 46,900 0 0 205 590 0 99 835 1,220 46,900 47,000 0 0 194 580 0 93 824 1,210 47,000 47,100 0 0 184 569 0 87 814 1,199 47,100 47,200 0 0 173 559 0 81 803 1,189

27 If line 1 or line 3 of Schedule M1WFC is Single, head of household or qualifying widow(er) Married, filing jointly Number of Children Number of Children 0 1 2 3 0 1 2 3 At least But less than Your credit is: Your credit is: 47,200 47,300 0 0 163 548 0 75 793 1,178 47,300 47,400 0 0 152 538 0 69 782 1,168 47,400 47,500 0 0 142 527 0 63 772 1,157 47,500 47,600 0 0 131 517 0 57 761 1,147 47,600 47,700 0 0 121 506 0 51 751 1,136 47,700 47,800 0 0 110 496 0 45 740 1,126 47,800 47,900 0 0 100 485 0 39 730 1,115 47,900 48,000 0 0 89 475 0 33 719 1,105 48,000 48,100 0 0 79 464 0 27 709 1,094 48,100 48,200 0 0 68 454 0 21 698 1,084 48,200 48,300 0 0 58 443 0 15 688 1,073 48,300 48,400 0 0 47 433 0 9 677 1,063 48,400 48,500 0 0 37 422 0 3 667 1,052 48,500 48,600 0 0 26 412 0 0 656 1,042 48,600 48,700 0 0 16 401 0 0 646 1,031 48,700 48,800 0 0 5 391 0 0 635 1,021 48,800 48,900 0 0 0 380 0 0 625 1,010 48,900 49,000 0 0 0 370 0 0 614 1,000 49,000 49,100 0 0 0 359 0 0 604 989 49,100 49,200 0 0 0 349 0 0 593 979 49,200 49,300 0 0 0 338 0 0 583 968 49,300 49,400 0 0 0 328 0 0 572 958 49,400 49,500 0 0 0 317 0 0 562 947 49,500 49,600 0 0 0 307 0 0 551 937 49,600 49,700 0 0 0 296 0 0 541 926 49,700 49,800 0 0 0 286 0 0 530 916 49,800 49,900 0 0 0 275 0 0 520 905 49,900 50,000 0 0 0 265 0 0 509 895 50,000 50,100 0 0 0 254 0 0 499 884 50,100 50,200 0 0 0 244 0 0 488 874 50,200 50,300 0 0 0 233 0 0 478 863 50,300 50,400 0 0 0 223 0 0 467 853 50,400 50,500 0 0 0 212 0 0 457 842 50,500 50,600 0 0 0 202 0 0 446 832 50,600 50,700 0 0 0 191 0 0 436 821 50,700 50,800 0 0 0 181 0 0 425 811 50,800 50,900 0 0 0 170 0 0 415 800 50,900 51,000 0 0 0 160 0 0 404 790 51,000 51,100 0 0 0 149 0 0 394 779 51,100 51,200 0 0 0 139 0 0 383 769 51,200 51,300 0 0 0 128 0 0 373 758 51,300 51,400 0 0 0 118 0 0 362 748 51,400 51,500 0 0 0 107 0 0 352 737 51,500 51,600 0 0 0 97 0 0 341 727 51,600 51,700 0 0 0 86 0 0 331 716 51,700 51,800 0 0 0 76 0 0 320 706 51,800 51,900 0 0 0 65 0 0 310 695 51,900 52,000 0 0 0 55 0 0 299 685 52,000 52,100 0 0 0 44 0 0 289 674 52,100 52,200 0 0 0 34 0 0 278 664 52,200 52,300 0 0 0 23 0 0 268 653 52,300 52,400 0 0 0 13 0 0 257 643 52,400 52,500 0 0 0 2 0 0 247 632 52,500 52,600 0 0 0 0 0 0 236 622 52,600 52,700 0 0 0 0 0 0 226 611 52,700 52,800 0 0 0 0 0 0 215 601 52,800 52,900 0 0 0 0 0 0 205 590 Minnesota Working Family Credit (WFC) Table. This is not a tax table. If line 1 or line 3 of Schedule M1WFC is Single, head of household or qualifying widow(er) Married, filing jointly Number of Children Number of Children 0 1 2 3 0 1 2 3 At least But less than Your credit is: Your credit is: 52,900 53,000 0 0 0 0 0 0 194 580 53,000 53,100 0 0 0 0 0 0 184 569 53,100 53,200 0 0 0 0 0 0 173 559 53,200 53,300 0 0 0 0 0 0 163 548 53,300 53,400 0 0 0 0 0 0 152 538 53,400 53,500 0 0 0 0 0 0 142 527 53,500 53,600 0 0 0 0 0 0 131 517 53,600 53,700 0 0 0 0 0 0 121 506 53,700 53,800 0 0 0 0 0 0 110 496 53,800 53,900 0 0 0 0 0 0 100 485 53,900 54,000 0 0 0 0 0 0 89 475 54,000 54,100 0 0 0 0 0 0 79 464 54,100 54,200 0 0 0 0 0 0 68 454 54,200 54,300 0 0 0 0 0 0 58 443 54,300 54,400 0 0 0 0 0 0 47 433 54,400 54,500 0 0 0 0 0 0 37 422 54,500 54,600 0 0 0 0 0 0 26 412 54,600 54,700 0 0 0 0 0 0 16 401 54,700 54,800 0 0 0 0 0 0 5 391 54,800 54,900 0 0 0 0 0 0 0 380 54,900 55,000 0 0 0 0 0 0 0 370 55,000 55,100 0 0 0 0 0 0 0 359 55,100 55,200 0 0 0 0 0 0 0 349 55,200 55,300 0 0 0 0 0 0 0 338 55,300 55,400 0 0 0 0 0 0 0 328 55,400 55,500 0 0 0 0 0 0 0 317 55,500 55,600 0 0 0 0 0 0 0 307 55,600 55,700 0 0 0 0 0 0 0 296 55,700 55,800 0 0 0 0 0 0 0 286 55,800 55,900 0 0 0 0 0 0 0 275 55,900 56,000 0 0 0 0 0 0 0 265 56,000 56,100 0 0 0 0 0 0 0 254 56,100 56,200 0 0 0 0 0 0 0 244 56,200 56,300 0 0 0 0 0 0 0 233 56,300 56,400 0 0 0 0 0 0 0 223 56,400 56,500 0 0 0 0 0 0 0 212 56,500 56,600 0 0 0 0 0 0 0 202 56,600 56,700 0 0 0 0 0 0 0 191 56,700 56,800 0 0 0 0 0 0 0 181 56,800 56,900 0 0 0 0 0 0 0 170 56,900 57,000 0 0 0 0 0 0 0 160 57,000 57,100 0 0 0 0 0 0 0 149 57,100 57,200 0 0 0 0 0 0 0 139 57,200 57,300 0 0 0 0 0 0 0 128 57,300 57,400 0 0 0 0 0 0 0 118 57,400 57,500 0 0 0 0 0 0 0 107 57,500 57,600 0 0 0 0 0 0 0 97 57,600 57,700 0 0 0 0 0 0 0 86 57,700 57,800 0 0 0 0 0 0 0 76 57,800 57,900 0 0 0 0 0 0 0 65 57,900 58,000 0 0 0 0 0 0 0 55 58,000 58,100 0 0 0 0 0 0 0 44 58,100 58,200 0 0 0 0 0 0 0 34 58,200 58,300 0 0 0 0 0 0 0 23 58,300 58,400 0 0 0 0 0 0 0 13 58,400 58,500 0 0 0 0 0 0 0 2 58,500 58,600 0 0 0 0 0 0 0 0

28 2021 Tax Tables If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying widow(er) Married separately Head of household at least but less than the tax to enter on line 10 is: 0 20 0 0 0 0 20 100 3 3 3 3 100 200 8 8 8 8 200 300 13 13 13 13 300 400 19 19 19 19 400 500 24 24 24 24 500 600 29 29 29 29 600 700 35 35 35 35 700 800 40 40 40 40 800 900 45 45 45 45 900 1,000 51 51 51 51 1,000 1,100 56 56 56 56 1,100 1,200 62 62 62 62 1,200 1,300 67 67 67 67 1,300 1,400 72 72 72 72 1,400 1,500 78 78 78 78 1,500 1,600 83 83 83 83 1,600 1,700 88 88 88 88 1,700 1,800 94 94 94 94 1,800 1,900 99 99 99 99 1,900 2,000 104 104 104 104 2,000 2,100 110 110 110 110 2,100 2,200 115 115 115 115 2,200 2,300 120 120 120 120 2,300 2,400 126 126 126 126 2,400 2,500 131 131 131 131 2,500 2,600 136 136 136 136 2,600 2,700 142 142 142 142 2,700 2,800 147 147 147 147 2,800 2,900 152 152 152 152 2,900 3,000 158 158 158 158 3,000 3,100 163 163 163 163 3,100 3,200 169 169 169 169 3,200 3,300 174 174 174 174 3,300 3,400 179 179 179 179 3,400 3,500 185 185 185 185 3,500 3,600 190 190 190 190 3,600 3,700 195 195 195 195 3,700 3,800 201 201 201 201 3,800 3,900 206 206 206 206 3,900 4,000 211 211 211 211 4,000 4,100 217 217 217 217 4,100 4,200 222 222 222 222 4,200 4,300 227 227 227 227 4,300 4,400 233 233 233 233 4,400 4,500 238 238 238 238 4,500 4,600 243 243 243 243 4,600 4,700 249 249 249 249 4,700 4,800 254 254 254 254 4,800 4,900 259 259 259 259 4,900 5,000 265 265 265 265 5,000 5,100 270 270 270 270 5,100 5,200 276 276 276 276 5,200 5,300 281 281 281 281 5,300 5,400 286 286 286 286 5,400 5,500 292 292 292 292 5,500 5,600 297 297 297 297 5,600 5,700 302 302 302 302 5,700 5,800 308 308 308 308 5,800 5,900 313 313 313 313 5,900 6,000 318 318 318 318 6,000 6,100 324 324 324 324 6,100 6,200 329 329 329 329 6,200 6,300 334 334 334 334 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying widow(er) Married separately Head of household at least but less than the tax to enter on line 10 is: 6,300 6,400 340 340 340 340 6,400 6,500 345 345 345 345 6,500 6,600 350 350 350 350 6,600 6,700 356 356 356 356 6,700 6,800 361 361 361 361 6,800 6,900 366 366 366 366 6,900 7,000 372 372 372 372 7,000 7,100 377 377 377 377 7,100 7,200 383 383 383 383 7,200 7,300 388 388 388 388 7,300 7,400 393 393 393 393 7,400 7,500 399 399 399 399 7,500 7,600 404 404 404 404 7,600 7,700 409 409 409 409 7,700 7,800 415 415 415 415 7,800 7,900 420 420 420 420 7,900 8,000 425 425 425 425 8,000 8,100 431 431 431 431 8,100 8,200 436 436 436 436 8,200 8,300 441 441 441 441 8,300 8,400 447 447 447 447 8,400 8,500 452 452 452 452 8,500 8,600 457 457 457 457 8,600 8,700 463 463 463 463 8,700 8,800 468 468 468 468 8,800 8,900 473 473 473 473 8,900 9,000 479 479 479 479 9,000 9,100 484 484 484 484 9,100 9,200 490 490 490 490 9,200 9,300 495 495 495 495 9,300 9,400 500 500 500 500 9,400 9,500 506 506 506 506 9,500 9,600 511 511 511 511 9,600 9,700 516 516 516 516 9,700 9,800 522 522 522 522 9,800 9,900 527 527 527 527 9,900 10,000 532 532 532 532 10,000 10,100 538 538 538 538 10,100 10,200 543 543 543 543 10,200 10,300 548 548 548 548 10,300 10,400 554 554 554 554 10,400 10,500 559 559 559 559 10,500 10,600 564 564 564 564 10,600 10,700 570 570 570 570 10,700 10,800 575 575 575 575 10,800 10,900 580 580 580 580 10,900 11,000 586 586 586 586 11,000 11,100 591 591 591 591 11,100 11,200 597 597 597 597 11,200 11,300 602 602 602 602 11,300 11,400 607 607 607 607 11,400 11,500 613 613 613 613 11,500 11,600 618 618 618 618 11,600 11,700 623 623 623 623 11,700 11,800 629 629 629 629 11,800 11,900 634 634 634 634 11,900 12,000 639 639 639 639 12,000 12,100 645 645 645 645 12,100 12,200 650 650 650 650 12,200 12,300 655 655 655 655 12,300 12,400 661 661 661 661 12,400 12,500 666 666 666 666 12,500 12,600 671 671 671 671 12,600 12,700 677 677 677 677

29 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying widow(er) Married separately Head of household at least but less than the tax to enter on line 10 is: 12,700 12,800 682 682 682 682 12,800 12,900 687 687 687 687 12,900 13,000 693 693 693 693 13,000 13,100 698 698 698 698 13,100 13,200 704 704 704 704 13,200 13,300 709 709 709 709 13,300 13,400 714 714 714 714 13,400 13,500 720 720 720 720 13,500 13,600 725 725 725 725 13,600 13,700 730 730 730 730 13,700 13,800 736 736 736 736 13,800 13,900 741 741 741 741 13,900 14,000 746 746 746 746 14,000 14,100 752 752 752 752 14,100 14,200 757 757 757 757 14,200 14,300 762 762 762 762 14,300 14,400 768 768 768 768 14,400 14,500 773 773 773 773 14,500 14,600 778 778 778 778 14,600 14,700 784 784 784 784 14,700 14,800 789 789 789 789 14,800 14,900 794 794 794 794 14,900 15,000 800 800 800 800 15,000 15,100 805 805 805 805 15,100 15,200 811 811 811 811 15,200 15,300 816 816 816 816 15,300 15,400 821 821 821 821 15,400 15,500 827 827 827 827 15,500 15,600 832 832 832 832 15,600 15,700 837 837 837 837 15,700 15,800 843 843 843 843 15,800 15,900 848 848 848 848 15,900 16,000 853 853 853 853 16,000 16,100 859 859 859 859 16,100 16,200 864 864 864 864 16,200 16,300 869 869 869 869 16,300 16,400 875 875 875 875 16,400 16,500 880 880 880 880 16,500 16,600 885 885 885 885 16,600 16,700 891 891 891 891 16,700 16,800 896 896 896 896 16,800 16,900 901 901 901 901 16,900 17,000 907 907 907 907 17,000 17,100 912 912 912 912 17,100 17,200 918 918 918 918 17,200 17,300 923 923 923 923 17,300 17,400 928 928 928 928 17,400 17,500 934 934 934 934 17,500 17,600 939 939 939 939 17,600 17,700 944 944 944 944 17,700 17,800 950 950 950 950 17,800 17,900 955 955 955 955 17,900 18,000 960 960 960 960 18,000 18,100 966 966 966 966 18,100 18,200 971 971 971 971 18,200 18,300 976 976 976 976 18,300 18,400 982 982 982 982 18,400 18,500 987 987 987 987 18,500 18,600 992 992 992 992 18,600 18,700 998 998 998 998 18,700 18,800 1,003 1,003 1,003 1,003 18,800 18,900 1,008 1,008 1,008 1,008 18,900 19,000 1,014 1,014 1,014 1,014 19,000 19,100 1,019 1,019 1,019 1,019 19,100 19,200 1,025 1,025 1,025 1,025 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying widow(er) Married separately Head of household at least but less than the tax to enter on line 10 is: 19,200 19,300 1,030 1,030 1,030 1,030 19,300 19,400 1,035 1,035 1,035 1,035 19,400 19,500 1,041 1,041 1,041 1,041 19,500 19,600 1,046 1,046 1,046 1,046 19,600 19,700 1,051 1,051 1,051 1,051 19,700 19,800 1,057 1,057 1,057 1,057 19,800 19,900 1,062 1,062 1,062 1,062 19,900 20,000 1,067 1,067 1,068 1,067 20,000 20,100 1,073 1,073 1,075 1,073 20,100 20,200 1,078 1,078 1,082 1,078 20,200 20,300 1,083 1,083 1,088 1,083 20,300 20,400 1,089 1,089 1,095 1,089 20,400 20,500 1,094 1,094 1,102 1,094 20,500 20,600 1,099 1,099 1,109 1,099 20,600 20,700 1,105 1,105 1,116 1,105 20,700 20,800 1,110 1,110 1,122 1,110 20,800 20,900 1,115 1,115 1,129 1,115 20,900 21,000 1,121 1,121 1,136 1,121 21,000 21,100 1,126 1,126 1,143 1,126 21,100 21,200 1,132 1,132 1,150 1,132 21,200 21,300 1,137 1,137 1,156 1,137 21,300 21,400 1,142 1,142 1,163 1,142 21,400 21,500 1,148 1,148 1,170 1,148 21,500 21,600 1,153 1,153 1,177 1,153 21,600 21,700 1,158 1,158 1,184 1,158 21,700 21,800 1,164 1,164 1,190 1,164 21,800 21,900 1,169 1,169 1,197 1,169 21,900 22,000 1,174 1,174 1,204 1,174 22,000 22,100 1,180 1,180 1,211 1,180 22,100 22,200 1,185 1,185 1,218 1,185 22,200 22,300 1,190 1,190 1,224 1,190 22,300 22,400 1,196 1,196 1,231 1,196 22,400 22,500 1,201 1,201 1,238 1,201 22,500 22,600 1,206 1,206 1,245 1,206 22,600 22,700 1,212 1,212 1,252 1,212 22,700 22,800 1,217 1,217 1,258 1,217 22,800 22,900 1,222 1,222 1,265 1,222 22,900 23,000 1,228 1,228 1,272 1,228 23,000 23,100 1,233 1,233 1,279 1,233 23,100 23,200 1,239 1,239 1,286 1,239 23,200 23,300 1,244 1,244 1,292 1,244 23,300 23,400 1,249 1,249 1,299 1,249 23,400 23,500 1,255 1,255 1,306 1,255 23,500 23,600 1,260 1,260 1,313 1,260 23,600 23,700 1,265 1,265 1,320 1,265 23,700 23,800 1,271 1,271 1,326 1,271 23,800 23,900 1,276 1,276 1,333 1,276 23,900 24,000 1,281 1,281 1,340 1,281 24,000 24,100 1,287 1,287 1,347 1,287 24,100 24,200 1,292 1,292 1,354 1,292 24,200 24,300 1,297 1,297 1,360 1,297 24,300 24,400 1,303 1,303 1,367 1,303 24,400 24,500 1,308 1,308 1,374 1,308 24,500 24,600 1,313 1,313 1,381 1,313 24,600 24,700 1,319 1,319 1,388 1,319 24,700 24,800 1,324 1,324 1,394 1,324 24,800 24,900 1,329 1,329 1,401 1,329 24,900 25,000 1,335 1,335 1,408 1,335 25,000 25,100 1,340 1,340 1,415 1,340 25,100 25,200 1,346 1,346 1,422 1,346 25,200 25,300 1,351 1,351 1,428 1,351 25,300 25,400 1,356 1,356 1,435 1,356 25,400 25,500 1,362 1,362 1,442 1,362 25,500 25,600 1,367 1,367 1,449 1,367 25,600 25,700 1,372 1,372 1,456 1,372 2021 Tax Tables

30 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying widow(er) Married separately Head of household at least but less than the tax to enter on line 10 is: 25,700 25,800 1,378 1,378 1,462 1,378 25,800 25,900 1,383 1,383 1,469 1,383 25,900 26,000 1,388 1,388 1,476 1,388 26,000 26,100 1,394 1,394 1,483 1,394 26,100 26,200 1,399 1,399 1,490 1,399 26,200 26,300 1,404 1,404 1,496 1,404 26,300 26,400 1,410 1,410 1,503 1,410 26,400 26,500 1,415 1,415 1,510 1,415 26,500 26,600 1,420 1,420 1,517 1,420 26,600 26,700 1,426 1,426 1,524 1,426 26,700 26,800 1,431 1,431 1,530 1,431 26,800 26,900 1,436 1,436 1,537 1,436 26,900 27,000 1,442 1,442 1,544 1,442 27,000 27,100 1,447 1,447 1,551 1,447 27,100 27,200 1,453 1,453 1,558 1,453 27,200 27,300 1,458 1,458 1,564 1,458 27,300 27,400 1,465 1,463 1,571 1,463 27,400 27,500 1,472 1,469 1,578 1,469 27,500 27,600 1,479 1,474 1,585 1,474 27,600 27,700 1,485 1,479 1,592 1,479 27,700 27,800 1,492 1,485 1,598 1,485 27,800 27,900 1,499 1,490 1,605 1,490 27,900 28,000 1,506 1,495 1,612 1,495 28,000 28,100 1,513 1,501 1,619 1,501 28,100 28,200 1,519 1,506 1,626 1,506 28,200 28,300 1,526 1,511 1,632 1,511 28,300 28,400 1,533 1,517 1,639 1,517 28,400 28,500 1,540 1,522 1,646 1,522 28,500 28,600 1,547 1,527 1,653 1,527 28,600 28,700 1,553 1,533 1,660 1,533 28,700 28,800 1,560 1,538 1,666 1,538 28,800 28,900 1,567 1,543 1,673 1,543 28,900 29,000 1,574 1,549 1,680 1,549 29,000 29,100 1,581 1,554 1,687 1,554 29,100 29,200 1,587 1,560 1,694 1,560 29,200 29,300 1,594 1,565 1,700 1,565 29,300 29,400 1,601 1,570 1,707 1,570 29,400 29,500 1,608 1,576 1,714 1,576 29,500 29,600 1,615 1,581 1,721 1,581 29,600 29,700 1,621 1,586 1,728 1,586 29,700 29,800 1,628 1,592 1,734 1,592 29,800 29,900 1,635 1,597 1,741 1,597 29,900 30,000 1,642 1,602 1,748 1,602 30,000 30,100 1,649 1,608 1,755 1,608 30,100 30,200 1,655 1,613 1,762 1,613 30,200 30,300 1,662 1,618 1,768 1,618 30,300 30,400 1,669 1,624 1,775 1,624 30,400 30,500 1,676 1,629 1,782 1,629 30,500 30,600 1,683 1,634 1,789 1,634 30,600 30,700 1,689 1,640 1,796 1,640 30,700 30,800 1,696 1,645 1,802 1,645 30,800 30,900 1,703 1,650 1,809 1,650 30,900 31,000 1,710 1,656 1,816 1,656 31,000 31,100 1,717 1,661 1,823 1,661 31,100 31,200 1,723 1,667 1,830 1,667 31,200 31,300 1,730 1,672 1,836 1,672 31,300 31,400 1,737 1,677 1,843 1,677 31,400 31,500 1,744 1,683 1,850 1,683 31,500 31,600 1,751 1,688 1,857 1,688 31,600 31,700 1,757 1,693 1,864 1,693 31,700 31,800 1,764 1,699 1,870 1,699 31,800 31,900 1,771 1,704 1,877 1,704 31,900 32,000 1,778 1,709 1,884 1,709 32,000 32,100 1,785 1,715 1,891 1,715 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying widow(er) Married separately Head of household at least but less than the tax to enter on line 10 is: 32,100 32,200 1,791 1,720 1,898 1,720 32,200 32,300 1,798 1,725 1,904 1,725 32,300 32,400 1,805 1,731 1,911 1,731 32,400 32,500 1,812 1,736 1,918 1,736 32,500 32,600 1,819 1,741 1,925 1,741 32,600 32,700 1,825 1,747 1,932 1,747 32,700 32,800 1,832 1,752 1,938 1,752 32,800 32,900 1,839 1,757 1,945 1,757 32,900 33,000 1,846 1,763 1,952 1,763 33,000 33,100 1,853 1,768 1,959 1,768 33,100 33,200 1,859 1,774 1,966 1,774 33,200 33,300 1,866 1,779 1,972 1,779 33,300 33,400 1,873 1,784 1,979 1,784 33,400 33,500 1,880 1,790 1,986 1,790 33,500 33,600 1,887 1,795 1,993 1,795 33,600 33,700 1,893 1,800 2,000 1,802 33,700 33,800 1,900 1,806 2,006 1,809 33,800 33,900 1,907 1,811 2,013 1,816 33,900 34,000 1,914 1,816 2,020 1,823 34,000 34,100 1,921 1,822 2,027 1,829 34,100 34,200 1,927 1,827 2,034 1,836 34,200 34,300 1,934 1,832 2,040 1,843 34,300 34,400 1,941 1,838 2,047 1,850 34,400 34,500 1,948 1,843 2,054 1,857 34,500 34,600 1,955 1,848 2,061 1,863 34,600 34,700 1,961 1,854 2,068 1,870 34,700 34,800 1,968 1,859 2,074 1,877 34,800 34,900 1,975 1,864 2,081 1,884 34,900 35,000 1,982 1,870 2,088 1,891 35,000 35,100 1,989 1,875 2,095 1,897 35,100 35,200 1,995 1,881 2,102 1,904 35,200 35,300 2,002 1,886 2,108 1,911 35,300 35,400 2,009 1,891 2,115 1,918 35,400 35,500 2,016 1,897 2,122 1,925 35,500 35,600 2,023 1,902 2,129 1,931 35,600 35,700 2,029 1,907 2,136 1,938 35,700 35,800 2,036 1,913 2,142 1,945 35,800 35,900 2,043 1,918 2,149 1,952 35,900 36,000 2,050 1,923 2,156 1,959 36,000 36,100 2,057 1,929 2,163 1,965 36,100 36,200 2,063 1,934 2,170 1,972 36,200 36,300 2,070 1,939 2,176 1,979 36,300 36,400 2,077 1,945 2,183 1,986 36,400 36,500 2,084 1,950 2,190 1,993 36,500 36,600 2,091 1,955 2,197 1,999 36,600 36,700 2,097 1,961 2,204 2,006 36,700 36,800 2,104 1,966 2,210 2,013 36,800 36,900 2,111 1,971 2,217 2,020 36,900 37,000 2,118 1,977 2,224 2,027 37,000 37,100 2,125 1,982 2,231 2,033 37,100 37,200 2,131 1,988 2,238 2,040 37,200 37,300 2,138 1,993 2,244 2,047 37,300 37,400 2,145 1,998 2,251 2,054 37,400 37,500 2,152 2,004 2,258 2,061 37,500 37,600 2,159 2,009 2,265 2,067 37,600 37,700 2,165 2,014 2,272 2,074 37,700 37,800 2,172 2,020 2,278 2,081 37,800 37,900 2,179 2,025 2,285 2,088 37,900 38,000 2,186 2,030 2,292 2,095 38,000 38,100 2,193 2,036 2,299 2,101 38,100 38,200 2,199 2,041 2,306 2,108 38,200 38,300 2,206 2,046 2,312 2,115 38,300 38,400 2,213 2,052 2,319 2,122 38,400 38,500 2,220 2,057 2,326 2,129 2021 Tax Tables

31 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying widow(er) Married separately Head of household at least but less than the tax to enter on line 10 is: 38,500 38,600 2,227 2,062 2,333 2,135 38,600 38,700 2,233 2,068 2,340 2,142 38,700 38,800 2,240 2,073 2,346 2,149 38,800 38,900 2,247 2,078 2,353 2,156 38,900 39,000 2,254 2,084 2,360 2,163 39,000 39,100 2,261 2,089 2,367 2,169 39,100 39,200 2,267 2,095 2,374 2,176 39,200 39,300 2,274 2,100 2,380 2,183 39,300 39,400 2,281 2,105 2,387 2,190 39,400 39,500 2,288 2,111 2,394 2,197 39,500 39,600 2,295 2,116 2,401 2,203 39,600 39,700 2,301 2,121 2,408 2,210 39,700 39,800 2,308 2,127 2,414 2,217 39,800 39,900 2,315 2,133 2,421 2,224 39,900 40,000 2,322 2,139 2,428 2,231 40,000 40,100 2,329 2,146 2,435 2,237 40,100 40,200 2,335 2,153 2,442 2,244 40,200 40,300 2,342 2,160 2,448 2,251 40,300 40,400 2,349 2,167 2,455 2,258 40,400 40,500 2,356 2,173 2,462 2,265 40,500 40,600 2,363 2,180 2,469 2,271 40,600 40,700 2,369 2,187 2,476 2,278 40,700 40,800 2,376 2,194 2,482 2,285 40,800 40,900 2,383 2,201 2,489 2,292 40,900 41,000 2,390 2,207 2,496 2,299 41,000 41,100 2,397 2,214 2,503 2,305 41,100 41,200 2,403 2,221 2,510 2,312 41,200 41,300 2,410 2,228 2,516 2,319 41,300 41,400 2,417 2,235 2,523 2,326 41,400 41,500 2,424 2,241 2,530 2,333 41,500 41,600 2,431 2,248 2,537 2,339 41,600 41,700 2,437 2,255 2,544 2,346 41,700 41,800 2,444 2,262 2,550 2,353 41,800 41,900 2,451 2,269 2,557 2,360 41,900 42,000 2,458 2,275 2,564 2,367 42,000 42,100 2,465 2,282 2,571 2,373 42,100 42,200 2,471 2,289 2,578 2,380 42,200 42,300 2,478 2,296 2,584 2,387 42,300 42,400 2,485 2,303 2,591 2,394 42,400 42,500 2,492 2,309 2,598 2,401 42,500 42,600 2,499 2,316 2,605 2,407 42,600 42,700 2,505 2,323 2,612 2,414 42,700 42,800 2,512 2,330 2,618 2,421 42,800 42,900 2,519 2,337 2,625 2,428 42,900 43,000 2,526 2,343 2,632 2,435 43,000 43,100 2,533 2,350 2,639 2,441 43,100 43,200 2,539 2,357 2,646 2,448 43,200 43,300 2,546 2,364 2,652 2,455 43,300 43,400 2,553 2,371 2,659 2,462 43,400 43,500 2,560 2,377 2,666 2,469 43,500 43,600 2,567 2,384 2,673 2,475 43,600 43,700 2,573 2,391 2,680 2,482 43,700 43,800 2,580 2,398 2,686 2,489 43,800 43,900 2,587 2,405 2,693 2,496 43,900 44,000 2,594 2,411 2,700 2,503 44,000 44,100 2,601 2,418 2,707 2,509 44,100 44,200 2,607 2,425 2,714 2,516 44,200 44,300 2,614 2,432 2,720 2,523 44,300 44,400 2,621 2,439 2,727 2,530 44,400 44,500 2,628 2,445 2,734 2,537 44,500 44,600 2,635 2,452 2,741 2,543 44,600 44,700 2,641 2,459 2,748 2,550 44,700 44,800 2,648 2,466 2,754 2,557 44,800 44,900 2,655 2,473 2,761 2,564 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying widow(er) Married separately Head of household at least but less than the tax to enter on line 10 is: 44,900 45,000 2,662 2,479 2,768 2,571 45,000 45,100 2,669 2,486 2,775 2,577 45,100 45,200 2,675 2,493 2,782 2,584 45,200 45,300 2,682 2,500 2,788 2,591 45,300 45,400 2,689 2,507 2,795 2,598 45,400 45,500 2,696 2,513 2,802 2,605 45,500 45,600 2,703 2,520 2,809 2,611 45,600 45,700 2,709 2,527 2,816 2,618 45,700 45,800 2,716 2,534 2,822 2,625 45,800 45,900 2,723 2,541 2,829 2,632 45,900 46,000 2,730 2,547 2,836 2,639 46,000 46,100 2,737 2,554 2,843 2,645 46,100 46,200 2,743 2,561 2,850 2,652 46,200 46,300 2,750 2,568 2,856 2,659 46,300 46,400 2,757 2,575 2,863 2,666 46,400 46,500 2,764 2,581 2,870 2,673 46,500 46,600 2,771 2,588 2,877 2,679 46,600 46,700 2,777 2,595 2,884 2,686 46,700 46,800 2,784 2,602 2,890 2,693 46,800 46,900 2,791 2,609 2,897 2,700 46,900 47,000 2,798 2,615 2,904 2,707 47,000 47,100 2,805 2,622 2,911 2,713 47,100 47,200 2,811 2,629 2,918 2,720 47,200 47,300 2,818 2,636 2,924 2,727 47,300 47,400 2,825 2,643 2,931 2,734 47,400 47,500 2,832 2,649 2,938 2,741 47,500 47,600 2,839 2,656 2,945 2,747 47,600 47,700 2,845 2,663 2,952 2,754 47,700 47,800 2,852 2,670 2,958 2,761 47,800 47,900 2,859 2,677 2,965 2,768 47,900 48,000 2,866 2,683 2,972 2,775 48,000 48,100 2,873 2,690 2,979 2,781 48,100 48,200 2,879 2,697 2,986 2,788 48,200 48,300 2,886 2,704 2,992 2,795 48,300 48,400 2,893 2,711 2,999 2,802 48,400 48,500 2,900 2,717 3,006 2,809 48,500 48,600 2,907 2,724 3,013 2,815 48,600 48,700 2,913 2,731 3,020 2,822 48,700 48,800 2,920 2,738 3,026 2,829 48,800 48,900 2,927 2,745 3,033 2,836 48,900 49,000 2,934 2,751 3,040 2,843 49,000 49,100 2,941 2,758 3,047 2,849 49,100 49,200 2,947 2,765 3,054 2,856 49,200 49,300 2,954 2,772 3,060 2,863 49,300 49,400 2,961 2,779 3,067 2,870 49,400 49,500 2,968 2,785 3,074 2,877 49,500 49,600 2,975 2,792 3,081 2,883 49,600 49,700 2,981 2,799 3,088 2,890 49,700 49,800 2,988 2,806 3,094 2,897 49,800 49,900 2,995 2,813 3,101 2,904 49,900 50,000 3,002 2,819 3,108 2,911 50,000 50,100 3,009 2,826 3,115 2,917 50,100 50,200 3,015 2,833 3,122 2,924 50,200 50,300 3,022 2,840 3,128 2,931 50,300 50,400 3,029 2,847 3,135 2,938 50,400 50,500 3,036 2,853 3,142 2,945 50,500 50,600 3,043 2,860 3,149 2,951 50,600 50,700 3,049 2,867 3,156 2,958 50,700 50,800 3,056 2,874 3,162 2,965 50,800 50,900 3,063 2,881 3,169 2,972 50,900 51,000 3,070 2,887 3,176 2,979 51,000 51,100 3,077 2,894 3,183 2,985 51,100 51,200 3,083 2,901 3,190 2,992 51,200 51,300 3,090 2,908 3,196 2,999 2021 Tax Tables

32 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying widow(er) Married separately Head of household at least but less than the tax to enter on line 10 is: 51,300 51,400 3,097 2,915 3,203 3,006 51,400 51,500 3,104 2,921 3,210 3,013 51,500 51,600 3,111 2,928 3,217 3,019 51,600 51,700 3,117 2,935 3,224 3,026 51,700 51,800 3,124 2,942 3,230 3,033 51,800 51,900 3,131 2,949 3,237 3,040 51,900 52,000 3,138 2,955 3,244 3,047 52,000 52,100 3,145 2,962 3,251 3,053 52,100 52,200 3,151 2,969 3,258 3,060 52,200 52,300 3,158 2,976 3,264 3,067 52,300 52,400 3,165 2,983 3,271 3,074 52,400 52,500 3,172 2,989 3,278 3,081 52,500 52,600 3,179 2,996 3,285 3,087 52,600 52,700 3,185 3,003 3,292 3,094 52,700 52,800 3,192 3,010 3,298 3,101 52,800 52,900 3,199 3,017 3,305 3,108 52,900 53,000 3,206 3,023 3,312 3,115 53,000 53,100 3,213 3,030 3,319 3,121 53,100 53,200 3,219 3,037 3,326 3,128 53,200 53,300 3,226 3,044 3,332 3,135 53,300 53,400 3,233 3,051 3,339 3,142 53,400 53,500 3,240 3,057 3,346 3,149 53,500 53,600 3,247 3,064 3,353 3,155 53,600 53,700 3,253 3,071 3,360 3,162 53,700 53,800 3,260 3,078 3,366 3,169 53,800 53,900 3,267 3,085 3,373 3,176 53,900 54,000 3,274 3,091 3,380 3,183 54,000 54,100 3,281 3,098 3,387 3,189 54,100 54,200 3,287 3,105 3,394 3,196 54,200 54,300 3,294 3,112 3,400 3,203 54,300 54,400 3,301 3,119 3,407 3,210 54,400 54,500 3,308 3,125 3,414 3,217 54,500 54,600 3,315 3,132 3,421 3,223 54,600 54,700 3,321 3,139 3,428 3,230 54,700 54,800 3,328 3,146 3,434 3,237 54,800 54,900 3,335 3,153 3,441 3,244 54,900 55,000 3,342 3,159 3,448 3,251 55,000 55,100 3,349 3,166 3,455 3,257 55,100 55,200 3,355 3,173 3,462 3,264 55,200 55,300 3,362 3,180 3,468 3,271 55,300 55,400 3,369 3,187 3,475 3,278 55,400 55,500 3,376 3,193 3,482 3,285 55,500 55,600 3,383 3,200 3,489 3,291 55,600 55,700 3,389 3,207 3,496 3,298 55,700 55,800 3,396 3,214 3,502 3,305 55,800 55,900 3,403 3,221 3,509 3,312 55,900 56,000 3,410 3,227 3,516 3,319 56,000 56,100 3,417 3,234 3,523 3,325 56,100 56,200 3,423 3,241 3,530 3,332 56,200 56,300 3,430 3,248 3,536 3,339 56,300 56,400 3,437 3,255 3,543 3,346 56,400 56,500 3,444 3,261 3,550 3,353 56,500 56,600 3,451 3,268 3,557 3,359 56,600 56,700 3,457 3,275 3,564 3,366 56,700 56,800 3,464 3,282 3,570 3,373 56,800 56,900 3,471 3,289 3,577 3,380 56,900 57,000 3,478 3,295 3,584 3,387 57,000 57,100 3,485 3,302 3,591 3,393 57,100 57,200 3,491 3,309 3,598 3,400 57,200 57,300 3,498 3,316 3,604 3,407 57,300 57,400 3,505 3,323 3,611 3,414 57,400 57,500 3,512 3,329 3,618 3,421 57,500 57,600 3,519 3,336 3,625 3,427 57,600 57,700 3,525 3,343 3,632 3,434 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying widow(er) Married separately Head of household at least but less than the tax to enter on line 10 is: 57,700 57,800 3,532 3,350 3,638 3,441 57,800 57,900 3,539 3,357 3,645 3,448 57,900 58,000 3,546 3,363 3,652 3,455 58,000 58,100 3,553 3,370 3,659 3,461 58,100 58,200 3,559 3,377 3,666 3,468 58,200 58,300 3,566 3,384 3,672 3,475 58,300 58,400 3,573 3,391 3,679 3,482 58,400 58,500 3,580 3,397 3,686 3,489 58,500 58,600 3,587 3,404 3,693 3,495 58,600 58,700 3,593 3,411 3,700 3,502 58,700 58,800 3,600 3,418 3,706 3,509 58,800 58,900 3,607 3,425 3,713 3,516 58,900 59,000 3,614 3,431 3,720 3,523 59,000 59,100 3,621 3,438 3,727 3,529 59,100 59,200 3,627 3,445 3,734 3,536 59,200 59,300 3,634 3,452 3,740 3,543 59,300 59,400 3,641 3,459 3,747 3,550 59,400 59,500 3,648 3,465 3,754 3,557 59,500 59,600 3,655 3,472 3,761 3,563 59,600 59,700 3,661 3,479 3,768 3,570 59,700 59,800 3,668 3,486 3,774 3,577 59,800 59,900 3,675 3,493 3,781 3,584 59,900 60,000 3,682 3,499 3,788 3,591 60,000 60,100 3,689 3,506 3,795 3,597 60,100 60,200 3,695 3,513 3,802 3,604 60,200 60,300 3,702 3,520 3,808 3,611 60,300 60,400 3,709 3,527 3,815 3,618 60,400 60,500 3,716 3,533 3,822 3,625 60,500 60,600 3,723 3,540 3,829 3,631 60,600 60,700 3,729 3,547 3,836 3,638 60,700 60,800 3,736 3,554 3,842 3,645 60,800 60,900 3,743 3,561 3,849 3,652 60,900 61,000 3,750 3,567 3,856 3,659 61,000 61,100 3,757 3,574 3,863 3,665 61,100 61,200 3,763 3,581 3,870 3,672 61,200 61,300 3,770 3,588 3,876 3,679 61,300 61,400 3,777 3,595 3,883 3,686 61,400 61,500 3,784 3,601 3,890 3,693 61,500 61,600 3,791 3,608 3,897 3,699 61,600 61,700 3,797 3,615 3,904 3,706 61,700 61,800 3,804 3,622 3,910 3,713 61,800 61,900 3,811 3,629 3,917 3,720 61,900 62,000 3,818 3,635 3,924 3,727 62,000 62,100 3,825 3,642 3,931 3,733 62,100 62,200 3,831 3,649 3,938 3,740 62,200 62,300 3,838 3,656 3,944 3,747 62,300 62,400 3,845 3,663 3,951 3,754 62,400 62,500 3,852 3,669 3,958 3,761 62,500 62,600 3,859 3,676 3,965 3,767 62,600 62,700 3,865 3,683 3,972 3,774 62,700 62,800 3,872 3,690 3,978 3,781 62,800 62,900 3,879 3,697 3,985 3,788 62,900 63,000 3,886 3,703 3,992 3,795 63,000 63,100 3,893 3,710 3,999 3,801 63,100 63,200 3,899 3,717 4,006 3,808 63,200 63,300 3,906 3,724 4,012 3,815 63,300 63,400 3,913 3,731 4,019 3,822 63,400 63,500 3,920 3,737 4,026 3,829 63,500 63,600 3,927 3,744 4,033 3,835 63,600 63,700 3,933 3,751 4,040 3,842 63,700 63,800 3,940 3,758 4,046 3,849 63,800 63,900 3,947 3,765 4,053 3,856 63,900 64,000 3,954 3,771 4,060 3,863 64,000 64,100 3,961 3,778 4,067 3,869 2021 Tax Tables

33 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying widow(er) Married separately Head of household at least but less than the tax to enter on line 10 is: 64,100 64,200 3,967 3,785 4,074 3,876 64,200 64,300 3,974 3,792 4,080 3,883 64,300 64,400 3,981 3,799 4,087 3,890 64,400 64,500 3,988 3,805 4,094 3,897 64,500 64,600 3,995 3,812 4,101 3,903 64,600 64,700 4,001 3,819 4,108 3,910 64,700 64,800 4,008 3,826 4,114 3,917 64,800 64,900 4,015 3,833 4,121 3,924 64,900 65,000 4,022 3,839 4,128 3,931 65,000 65,100 4,029 3,846 4,135 3,937 65,100 65,200 4,035 3,853 4,142 3,944 65,200 65,300 4,042 3,860 4,148 3,951 65,300 65,400 4,049 3,867 4,155 3,958 65,400 65,500 4,056 3,873 4,162 3,965 65,500 65,600 4,063 3,880 4,169 3,971 65,600 65,700 4,069 3,887 4,176 3,978 65,700 65,800 4,076 3,894 4,182 3,985 65,800 65,900 4,083 3,901 4,189 3,992 65,900 66,000 4,090 3,907 4,196 3,999 66,000 66,100 4,097 3,914 4,203 4,005 66,100 66,200 4,103 3,921 4,210 4,012 66,200 66,300 4,110 3,928 4,216 4,019 66,300 66,400 4,117 3,935 4,223 4,026 66,400 66,500 4,124 3,941 4,230 4,033 66,500 66,600 4,131 3,948 4,237 4,039 66,600 66,700 4,137 3,955 4,244 4,046 66,700 66,800 4,144 3,962 4,250 4,053 66,800 66,900 4,151 3,969 4,257 4,060 66,900 67,000 4,158 3,975 4,264 4,067 67,000 67,100 4,165 3,982 4,271 4,073 67,100 67,200 4,171 3,989 4,278 4,080 67,200 67,300 4,178 3,996 4,284 4,087 67,300 67,400 4,185 4,003 4,291 4,094 67,400 67,500 4,192 4,009 4,298 4,101 67,500 67,600 4,199 4,016 4,305 4,107 67,600 67,700 4,205 4,023 4,312 4,114 67,700 67,800 4,212 4,030 4,318 4,121 67,800 67,900 4,219 4,037 4,325 4,128 67,900 68,000 4,226 4,043 4,332 4,135 68,000 68,100 4,233 4,050 4,339 4,141 68,100 68,200 4,239 4,057 4,346 4,148 68,200 68,300 4,246 4,064 4,352 4,155 68,300 68,400 4,253 4,071 4,359 4,162 68,400 68,500 4,260 4,077 4,366 4,169 68,500 68,600 4,267 4,084 4,373 4,175 68,600 68,700 4,273 4,091 4,380 4,182 68,700 68,800 4,280 4,098 4,386 4,189 68,800 68,900 4,287 4,105 4,393 4,196 68,900 69,000 4,294 4,111 4,400 4,203 69,000 69,100 4,301 4,118 4,407 4,209 69,100 69,200 4,307 4,125 4,414 4,216 69,200 69,300 4,314 4,132 4,420 4,223 69,300 69,400 4,321 4,139 4,427 4,230 69,400 69,500 4,328 4,145 4,434 4,237 69,500 69,600 4,335 4,152 4,441 4,243 69,600 69,700 4,341 4,159 4,448 4,250 69,700 69,800 4,348 4,166 4,454 4,257 69,800 69,900 4,355 4,173 4,461 4,264 69,900 70,000 4,362 4,179 4,468 4,271 70,000 70,100 4,369 4,186 4,475 4,277 70,100 70,200 4,375 4,193 4,482 4,284 70,200 70,300 4,382 4,200 4,488 4,291 70,300 70,400 4,389 4,207 4,495 4,298 70,400 70,500 4,396 4,213 4,502 4,305 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying widow(er) Married separately Head of household at least but less than the tax to enter on line 10 is: 70,500 70,600 4,403 4,220 4,509 4,311 70,600 70,700 4,409 4,227 4,516 4,318 70,700 70,800 4,416 4,234 4,522 4,325 70,800 70,900 4,423 4,241 4,529 4,332 70,900 71,000 4,430 4,247 4,536 4,339 71,000 71,100 4,437 4,254 4,543 4,345 71,100 71,200 4,443 4,261 4,550 4,352 71,200 71,300 4,450 4,268 4,556 4,359 71,300 71,400 4,457 4,275 4,563 4,366 71,400 71,500 4,464 4,281 4,570 4,373 71,500 71,600 4,471 4,288 4,577 4,379 71,600 71,700 4,477 4,295 4,584 4,386 71,700 71,800 4,484 4,302 4,590 4,393 71,800 71,900 4,491 4,309 4,597 4,400 71,900 72,000 4,498 4,315 4,604 4,407 72,000 72,100 4,505 4,322 4,611 4,413 72,100 72,200 4,511 4,329 4,618 4,420 72,200 72,300 4,518 4,336 4,624 4,427 72,300 72,400 4,525 4,343 4,631 4,434 72,400 72,500 4,532 4,349 4,638 4,441 72,500 72,600 4,539 4,356 4,645 4,447 72,600 72,700 4,545 4,363 4,652 4,454 72,700 72,800 4,552 4,370 4,658 4,461 72,800 72,900 4,559 4,377 4,665 4,468 72,900 73,000 4,566 4,383 4,672 4,475 73,000 73,100 4,573 4,390 4,679 4,481 73,100 73,200 4,579 4,397 4,686 4,488 73,200 73,300 4,586 4,404 4,692 4,495 73,300 73,400 4,593 4,411 4,699 4,502 73,400 73,500 4,600 4,417 4,706 4,509 73,500 73,600 4,607 4,424 4,713 4,515 73,600 73,700 4,613 4,431 4,720 4,522 73,700 73,800 4,620 4,438 4,726 4,529 73,800 73,900 4,627 4,445 4,733 4,536 73,900 74,000 4,634 4,451 4,740 4,543 74,000 74,100 4,641 4,458 4,747 4,549 74,100 74,200 4,647 4,465 4,754 4,556 74,200 74,300 4,654 4,472 4,760 4,563 74,300 74,400 4,661 4,479 4,767 4,570 74,400 74,500 4,668 4,485 4,774 4,577 74,500 74,600 4,675 4,492 4,781 4,583 74,600 74,700 4,681 4,499 4,788 4,590 74,700 74,800 4,688 4,506 4,794 4,597 74,800 74,900 4,695 4,513 4,801 4,604 74,900 75,000 4,702 4,519 4,808 4,611 75,000 75,100 4,709 4,526 4,815 4,617 75,100 75,200 4,715 4,533 4,822 4,624 75,200 75,300 4,722 4,540 4,828 4,631 75,300 75,400 4,729 4,547 4,835 4,638 75,400 75,500 4,736 4,553 4,842 4,645 75,500 75,600 4,743 4,560 4,849 4,651 75,600 75,700 4,749 4,567 4,856 4,658 75,700 75,800 4,756 4,574 4,862 4,665 75,800 75,900 4,763 4,581 4,869 4,672 75,900 76,000 4,770 4,587 4,876 4,679 76,000 76,100 4,777 4,594 4,883 4,685 76,100 76,200 4,783 4,601 4,890 4,692 76,200 76,300 4,790 4,608 4,896 4,699 76,300 76,400 4,797 4,615 4,903 4,706 76,400 76,500 4,804 4,621 4,910 4,713 76,500 76,600 4,811 4,628 4,917 4,719 76,600 76,700 4,817 4,635 4,924 4,726 76,700 76,800 4,824 4,642 4,930 4,733 76,800 76,900 4,831 4,649 4,937 4,740 2021 Tax Tables

34 90,000 & over: Use tax rate schedules on page 35. If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying widow(er) Married separately Head of household at least but less than the tax to enter on line 10 is: 76,900 77,000 4,838 4,655 4,944 4,747 77,000 77,100 4,845 4,662 4,951 4,753 77,100 77,200 4,851 4,669 4,958 4,760 77,200 77,300 4,858 4,676 4,964 4,767 77,300 77,400 4,865 4,683 4,971 4,774 77,400 77,500 4,872 4,689 4,978 4,781 77,500 77,600 4,879 4,696 4,985 4,787 77,600 77,700 4,885 4,703 4,992 4,794 77,700 77,800 4,892 4,710 4,998 4,801 77,800 77,900 4,899 4,717 5,005 4,808 77,900 78,000 4,906 4,723 5,012 4,815 78,000 78,100 4,913 4,730 5,019 4,821 78,100 78,200 4,919 4,737 5,026 4,828 78,200 78,300 4,926 4,744 5,032 4,835 78,300 78,400 4,933 4,751 5,039 4,842 78,400 78,500 4,940 4,757 5,046 4,849 78,500 78,600 4,947 4,764 5,053 4,855 78,600 78,700 4,953 4,771 5,060 4,862 78,700 78,800 4,960 4,778 5,066 4,869 78,800 78,900 4,967 4,785 5,073 4,876 78,900 79,000 4,974 4,791 5,080 4,883 79,000 79,100 4,981 4,798 5,087 4,889 79,100 79,200 4,987 4,805 5,094 4,896 79,200 79,300 4,994 4,812 5,102 4,903 79,300 79,400 5,001 4,819 5,110 4,910 79,400 79,500 5,008 4,825 5,118 4,917 79,500 79,600 5,015 4,832 5,126 4,923 79,600 79,700 5,021 4,839 5,134 4,930 79,700 79,800 5,028 4,846 5,142 4,937 79,800 79,900 5,035 4,853 5,149 4,944 79,900 80,000 5,042 4,859 5,157 4,951 80,000 80,100 5,049 4,866 5,165 4,957 80,100 80,200 5,055 4,873 5,173 4,964 80,200 80,300 5,062 4,880 5,181 4,971 80,300 80,400 5,069 4,887 5,189 4,978 80,400 80,500 5,076 4,893 5,196 4,985 80,500 80,600 5,083 4,900 5,204 4,991 80,600 80,700 5,089 4,907 5,212 4,998 80,700 80,800 5,096 4,914 5,220 5,005 80,800 80,900 5,103 4,921 5,228 5,012 80,900 81,000 5,110 4,927 5,236 5,019 81,000 81,100 5,117 4,934 5,244 5,025 81,100 81,200 5,123 4,941 5,251 5,032 81,200 81,300 5,130 4,948 5,259 5,039 81,300 81,400 5,137 4,955 5,267 5,046 81,400 81,500 5,144 4,961 5,275 5,053 81,500 81,600 5,151 4,968 5,283 5,059 81,600 81,700 5,157 4,975 5,291 5,066 81,700 81,800 5,164 4,982 5,299 5,073 81,800 81,900 5,171 4,989 5,306 5,080 81,900 82,000 5,178 4,995 5,314 5,087 82,000 82,100 5,185 5,002 5,322 5,093 82,100 82,200 5,191 5,009 5,330 5,100 82,200 82,300 5,198 5,016 5,338 5,107 82,300 82,400 5,205 5,023 5,346 5,114 82,400 82,500 5,212 5,029 5,353 5,121 82,500 82,600 5,219 5,036 5,361 5,127 82,600 82,700 5,225 5,043 5,369 5,134 82,700 82,800 5,232 5,050 5,377 5,141 82,800 82,900 5,239 5,057 5,385 5,148 82,900 83,000 5,246 5,063 5,393 5,155 83,000 83,100 5,253 5,070 5,401 5,161 83,100 83,200 5,259 5,077 5,408 5,168 83,200 83,300 5,266 5,084 5,416 5,175 83,300 83,400 5,273 5,091 5,424 5,182 83,400 83,500 5,280 5,097 5,432 5,189 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying widow(er) Married separately Head of household at least but less than the tax to enter on line 10 is: 83,500 83,600 5,287 5,104 5,440 5,195 83,600 83,700 5,293 5,111 5,448 5,202 83,700 83,800 5,300 5,118 5,456 5,209 83,800 83,900 5,307 5,125 5,463 5,216 83,900 84,000 5,314 5,131 5,471 5,223 84,000 84,100 5,321 5,138 5,479 5,229 84,100 84,200 5,327 5,145 5,487 5,236 84,200 84,300 5,334 5,152 5,495 5,243 84,300 84,400 5,341 5,159 5,503 5,250 84,400 84,500 5,348 5,165 5,510 5,257 84,500 84,600 5,355 5,172 5,518 5,263 84,600 84,700 5,361 5,179 5,526 5,270 84,700 84,800 5,368 5,186 5,534 5,277 84,800 84,900 5,375 5,193 5,542 5,284 84,900 85,000 5,382 5,199 5,550 5,291 85,000 85,100 5,389 5,206 5,558 5,297 85,100 85,200 5,395 5,213 5,565 5,304 85,200 85,300 5,402 5,220 5,573 5,311 85,300 85,400 5,409 5,227 5,581 5,318 85,400 85,500 5,416 5,233 5,589 5,325 85,500 85,600 5,423 5,240 5,597 5,331 85,600 85,700 5,429 5,247 5,605 5,338 85,700 85,800 5,436 5,254 5,613 5,345 85,800 85,900 5,443 5,261 5,620 5,352 85,900 86,000 5,450 5,267 5,628 5,359 86,000 86,100 5,457 5,274 5,636 5,365 86,100 86,200 5,463 5,281 5,644 5,372 86,200 86,300 5,470 5,288 5,652 5,379 86,300 86,400 5,477 5,295 5,660 5,386 86,400 86,500 5,484 5,301 5,667 5,393 86,500 86,600 5,491 5,308 5,675 5,399 86,600 86,700 5,497 5,315 5,683 5,406 86,700 86,800 5,504 5,322 5,691 5,413 86,800 86,900 5,511 5,329 5,699 5,420 86,900 87,000 5,518 5,335 5,707 5,427 87,000 87,100 5,525 5,342 5,715 5,433 87,100 87,200 5,531 5,349 5,722 5,440 87,200 87,300 5,538 5,356 5,730 5,447 87,300 87,400 5,545 5,363 5,738 5,454 87,400 87,500 5,552 5,369 5,746 5,461 87,500 87,600 5,559 5,376 5,754 5,467 87,600 87,700 5,565 5,383 5,762 5,474 87,700 87,800 5,572 5,390 5,770 5,481 87,800 87,900 5,579 5,397 5,777 5,488 87,900 88,000 5,586 5,403 5,785 5,495 88,000 88,100 5,593 5,410 5,793 5,501 88,100 88,200 5,599 5,417 5,801 5,508 88,200 88,300 5,606 5,424 5,809 5,515 88,300 88,400 5,613 5,431 5,817 5,522 88,400 88,500 5,620 5,437 5,824 5,529 88,500 88,600 5,627 5,444 5,832 5,535 88,600 88,700 5,633 5,451 5,840 5,542 88,700 88,800 5,640 5,458 5,848 5,549 88,800 88,900 5,647 5,465 5,856 5,556 88,900 89,000 5,654 5,471 5,864 5,563 89,000 89,100 5,661 5,478 5,872 5,569 89,100 89,200 5,667 5,485 5,879 5,576 89,200 89,300 5,674 5,492 5,887 5,583 89,300 89,400 5,681 5,499 5,895 5,590 89,400 89,500 5,688 5,505 5,903 5,597 89,500 89,600 5,696 5,512 5,911 5,603 89,600 89,700 5,704 5,519 5,919 5,610 89,700 89,800 5,711 5,526 5,927 5,617 89,800 89,900 5,719 5,533 5,934 5,624 89,900 90,000 5,727 5,539 5,942 5,631 2021 Tax Tables

Do you need other 2021 forms? You can get other Minnesota tax forms in any of the following ways: • Go to www.revenue.state.mn.us and click Find a Form • Call 651-296-3781 or 1-800-652-9094 (toll-free) • Use this order form. You’ll get two copies of each form you order. M1, Minnesota Individual Income Tax M15, Underpayment of Estimated Income Tax M1529, Education Savings Account Contribution Credit or Subtraction M23, Claim for a Refund for a Deceased Taxpayer M99, Credit for Military Service in a Combat Zone M1AR, Accelerated Recognition of Installment Sale Gains M1C, Other Nonrefundable Credits M1CAT, Casualty and Theft M1CD, Child and Dependent Care Credit M1CMD, Credit for Attaining Master’s Degree in Teacher’s Licensure Field M1CR, Credit for Income Tax Paid to Another State M1ED, K–12 Education Credit M1HOME, First-Time Homebuyer Savings Account M1LOSS, Minnesota Limitation on Business Losses M1LS, Tax on Lump-Sum Distribution M1LTI, Long-Term Care Insurance Credit M1M, Income Additions and Subtractions M1MA, Marriage Credit M1MB, Business Income Additions and Subtractions M1MT, Alternative Minimum Tax M1MTC, Alternative Minimum Tax Credit M1NC, Federal Adjustments M1NR, Nonresidents/Part-Year Residents M1PR, Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund M1PR-AI, Additions to Income M1PRX, Amended Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund M1PSC, Credit for Parents of Stillborn Children M1R, Age 65 or Older/Disabled Subtraction M1RCR, Credit for Tax Paid to Wisconsin M1REF, Refundable Credits M1SA, Minnesota Itemized Deductions M1SLC, Student Loan Credit M1UE, Unreimbursed Employee Business Expenses M1W, Minnesota Income Tax Withheld M1WFC, Minnesota Working Family Credit M1X, Amended Minnesota Income Tax MWR, Reciprocity Exemption/Affidavit of Residency for Tax Year 2021 UT1, Individual Use Tax Return Complete and send to: Minnesota Tax Forms Mail Station 1421 600 N. Robert St. St. Paul, MN 55146-1421 Do not use the envelope in this booklet. Type or print carefully—this will be your mailing label. Your Name Address City State ZIP Code

Tax Rate Schedules The following schedules show the tax rates that apply to given income ranges for each filing status. You must use these schedules if line 9 of Form M1 is $90,000 or more. Follow the steps for your filing status to determine the tax amount to enter on line 10 of Form M1. If line 9 of Form M1 is less than $90,000, you must use the tax table on pages 28 through 34.

Single If line 9 of Form M1

Enter on line 10 is:

of your Form M1: of the

but not

amount

over— over—

over—

$0 $27,230 - - - - - - 5.35% 0 27,230 89,440 1,456.81 + 6.80% 27,230 89,440 166,040 5,687.09 + 7.85% 89,440 166,040 - - - - - - 11,700.19 + 9.85% 166,040 Married filing jointly or qualifying widow(er) If line 9 of Form M1

Enter on line 10 is:

of your Form M1: of the

but not

amount

over— over—

over—

$0 $39,810 - - - - - - 5.35% 0 39,810 158,140 2,129.84 + 6.80% 39,810 158,140 276,200 10,176.28 + 7.85% 158,140 276,200 - - - - - - 19,443.99 + 9.85% 276,200 Married filing separately If line 9 of Form M1

Enter on line 10 is:

of your Form M1: of the

but not

amount

over— over—

over—

$0 $19,905 - - - - - - 5.35% 0 19,905 79,070 1,064.92 + 6.80% 19,905 79,070 138,100 5,088.14 + 7.85% 79,070 138,100 - - - - - - 9,722.00 + 9.85% 138,100 Head of household If line 9 of Form M1

Enter on line 10 is:

of your Form M1: of the

but not

amount

over— over—

over—

$0 $33,520 $0.00 5.35% 0 33,520 134,700 1,793.32 + 6.80% 33,520 134,700 220,730 8,673.56 + 7.85% 134,700 220,730 - - - - - - 15,426.92 + 9.85% 220,730 35

Minnesota Department of Revenue Mail Station 0010, St. Paul, Minnesota 55145-0010 PRST STD U.S. POSTAGE PAID MN DEPT. OF REVENUE Minnesota Property Tax Refund Minnesota has two property tax refund programs that may be for you! Regular property tax refund This refund is available for homeowners and renters. Visit our website at www.revenue.state.mn.us to see if you qualify! Special property tax refund (for homeowners) If you are a homeowner, you may qualify if your property taxes this year were at least 12 percent higher than last year and you owned and lived in your home on January 2 of each year. The increase must be at least $100. There is no income limit. Want to learn more? Go to www.revenue.state.mn.us and type Property Tax Refund into the Search box.

Your First Name and Initial Your Last Name Your Social Security Number 1 Marriage Credit for joint return when both spouses have taxable earned income or taxable retirement income (enclose Schedule M1MA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Credit for long-term care insurance premiums paid (enclose Schedule M1LTI) . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Credit for taxes paid to another state (enclose Schedule(s) M1CR and M1RCR) . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Credit for Past Military Service (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Employer Transit Pass Credit (enclose Schedule ETP) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 SEED Capital Investment Credit (see instructions; enclose certification) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Education Savings Account Contribution Credit (enclose Schedule M1529) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Credit for Attaining Master’s Degree in Teacher’s Licensure Field (enclose Schedule M1CMD) . . . . . . . . . . . . 8 9 Student Loan Credit (enclose Schedule M1SLC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Beginning Farmer Management Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Enter the certificate number from the certificate you received from the Rural Finance Authority: BF 21 - 11 Film Production Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Enter the credit certificate number: TAXC - 12 Tax Credit for Owners of Agricultural Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Enter the certificate number from the certificate you received from the Rural Finance Authority: AO 21 - AO 21 - AO 21 - 13 Credit for increasing research activities (enclose Schedule KPI, KS, or KF) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Carryforward of prior year Beginning Farmer Management Credits (see instructions) . . . . . . . . . . . . . . . . . . 14 BF - BF - 15 Carryforward of prior year Owners of Agricultural Assets Credits (see instructions) . . . . . . . . . . . . . . . . . . . . 15

AO - AO - 16 Carryforward of prior year Credit for Increasing Research Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 List the years the credits were reported to you on Schedule KPI, KS, or KF: 17 Alternative Minimum Tax Credit (enclose Schedule M1MTC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Add lines 1 through 17. Enter total here and on line 16 of Form M1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 You must include this schedule with your Form M1. 2021 Schedule M1C, Nonrefundable Credits Complete this schedule to determine line 16 of Form M1. Include this schedule when filing your return. 9995 *211661* Rev. 1/23

Should I file this schedule? Complete Schedule M1C if any of the following apply to you (or your spouse if filing a joint return): • You are filing a joint return and have taxable earned income, pension, or Social Security income • You paid premiums on a qualified long-term care insurance policy • You were a Minnesota resident for all or part of 2021 and paid income tax to both Minnesota and another state on the same income • You qualify for the Credit for Past Military Service (see the instructions for line 4 on this schedule) • You purchased transit passes to resell or give to your employees • You paid Minnesota alternative minimum tax in prior years and are not required to pay it in 2021 • You invested in a qualified business in East Grand Forks, Breckenridge, Dilworth, Moorhead, or Ortonville, and the business has been certi­ fied as qualified for the SEED Capital Investment Program • You contributed to a qualified education savings account in 2021 and did not claim the Education Savings Account Subtraction • You were a licensed teacher who completed a qualifying master’s degree program you began after June 30, 2017 • You were a full-year or part-year resident and made eligible loan payments on your own qualified student loans • You received a credit certificate from the Minnesota Rural Finance Authority Report the total of all credits from Schedule M1C on line 16 of Form M1. Include any schedules you completed when filing your return. Line Instructions Round amounts to the nearest whole dollar. Line 1 — Marriage Credit (Schedule M1MA) To qualify for the Marriage Credit, all of the following must apply: • You are filing a joint return • Both you and your spouse have taxable earned income, taxable pension, or taxable Social Security income • Your joint taxable income on line 9 of your Form M1 is at least $40,000 • The earned income of the lesser-earning spouse is at least $25,000 If you qualify, complete Schedule M1MA, Marriage Credit, to determine your credit. Line 2—Credit for Long-Term Care Insurance Premiums (Schedule M1LTI) You may be able to claim a credit against tax based on premiums you paid in 2021 for a qualified long-term care insurance policy for which you did not receive a full deduction on Schedule M1SA, Minnesota Itemized Deductions. To qualify, your long-term care insurance policy must do both of the following: • Qualify as a deduction (see Schedule M1SA), disregarding the income test • Have a lifetime long-term care benefit limit of $100,000 or more The maximum credit is $100 per person. If you qualify, complete Schedule M1LTI, Long-Term Care Insurance Credit. Line 3—Credit for Taxes Paid to Another State (Schedule M1CR and Schedule M1RCR) If you were a Minnesota resident for all or part of 2021 and you paid income tax to both Minnesota and another state on the same income, you may be able to reduce your tax. A Canadian province or territory and the District of Columbia are considered states for purposes of this credit. If you were a resident of another state, but are required to file a 2021 Minnesota income tax return as a Minnesota resident, you may be eli­ gible for this credit. To be eligible, you must have paid 2021 state tax on the same income to both Minnesota and your state of residence. You must get a statement from the other state’s tax department stating ineligibility to receive a credit on that state’s return for income tax paid to Minnesota. Include this statement with your Form M1. If you claimed a federal foreign tax credit and you included taxes paid to a Canadian province or territory, you cannot use these same taxes paid to determine your Minnesota credit. If you qualify, complete Schedule M1CR, Credit for Income Tax Paid to Another State, and include the schedule with Form M1. If you paid income tax to Wisconsin: A portion of your credit may be refundable. Complete Schedule M1RCR, Credit for Tax Paid to Wis­ consin, and include the schedule with Form M1. Line 4 — Credit for Past Military Service You qualify for a credit if you (or your spouse if filing a joint return) have separated from service, your adjusted gross income is less than $37,500, you did not claim a subtraction for military pension or other military retirement pay on line 25 of Schedule M1M, and one of the following is true: • You were honorably discharged and receive a military pension or other retirement pay for your service in the military. • You had served in the military for at least 20 years. • You have a service-related disability rated by the U.S. Department of Veterans’ Affairs as being 100 percent total and permanent. 2021 Schedule M1C Instructions Continued

If your adjusted gross income is: • $30,000 or less, enter $750 on line 4 of Schedule M1C (if you and your spouse both qualify for the credit and you are filing a joint return, enter $1,500) • Between $30,000 and $37,500, use the Worksheet for Line 4 to determine your credit amount. • More than $37,500, you do not qualify for this credit. You may not claim this credit if you claimed the subtraction for military retirement pay on Schedule M1M. Line 5 — Employer Transit Pass Credit (Schedule ETP) If you purchase transit passes to give or resell to your employees, you may be eligible for this credit. To qualify: • The transit pass must be a pass, token, farecard, voucher, or similar item entitling a person to transportation at regular or reduced prices. • The passes must be used in Minnesota. • The transportation must be provided by either of the following: • A public or privately-owned mass transit facility • A person in the business of transporting people for compensation or hire. The vehicle must have seating capacity for at least six adults, not including the driver. The credit is equal to 30% of the difference between the price you pay for the passes and the price you charge employees. If you qualify, complete Schedule ETP, Employer Transit Pass Credit. Enter the credit amount on line 5 of Schedule M1C, and include both schedules when you file Form M1. Include any credits reported to you on any Schedule KPI, KS, or KF you received. Line 6 — SEED Capital Investment Credit If you invest in a qualified business in Breckenridge, Dilworth, East Grand Forks, Moorhead, or Ortonville, and the business has been certi­ fied by the Minnesota Department of Employment and Economic Development (DEED) as qualifying for the SEED Capital Investment Program, you may qualify for this credit. You may carry the credit forward for up to four years. Enter the amount from the credit certificate you received from DEED. Include the credit certificate and Schedule M1C when you file Form M1. Line 7 — Education Savings Account Contribution Credit If you contributed to a qualified education savings account in 2021, you may be eligible for a nonrefundable credit. Complete Schedule M1529, and enter the credit on line 7 of Schedule M1C. Include both schedules with your Form M1. You are not eligible for this credit if you claimed the Education Savings Account Subtraction. Line 8 — Credit for Attaining Master’s Degree in Teacher’s Licensure Field If you were a licensed teacher who completed a master’s degree program in a core content area that you began after June 30, 2017, you may be eligible for a nonrefundable credit. Complete Schedule M1CMD, Credit for Attaining Master’s Degree in Teacher’s Licensure Field, and enter the credit on line 8 of Schedule M1C. Include both schedules with your return. Line 9 — Student Loan Credit If you were a full-year or part-year resident of Minnesota in 2021 and you made eligible loan payments on your own qualified student loans in 2020, you may be eligible for a credit against tax if you had taxable earned income. Complete Schedule M1SLC, Student Loan Credit, and enter your credit from the schedule on line 9 of Schedule M1C. Include both schedules with your return. Line 10 — Beginning Farmer Management Credit If you received a credit certificate from the Minnesota Rural Finance Authority for enrolling in a management class, enter the certificate number in the space provided and credit amount on line 10. You may carry the unused credit forward for up to 3 years after the tax year it is generated. Continued Worksheet for Line 4 If your income is between $30,000 and $37,500, follow the steps below: 1 The maximum credit is $750 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 Federal adjusted gross income from line 1 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Income limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Subtract step 3 from step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Multiply step 4 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Subtract step 5 from step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Full-year residents: Enter the result here and on line 4 of Schedule M1C. Part-year residents and nonresidents: 7 Enter the percentage from line 30 of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Multiply step 6 by step 7. Enter the result here and on line 4 of Schedule M1C . . . . . . . . . . . . . . . . . . . . . . . . . If you and your spouse both qualify for the credit and are filing a joint return, multiply the result on step 6 (or step 8 if you are a part- year resident or nonresident) by 2. 30,000 750

Line 11 — Film Production Credit If you received a credit certificate from the Minnesota Department of Employment and Economic Development for certain eligible film production costs, enter the certificate number in the space provided and credit amount on line 11. The Film Production Credit should only be claimed for the tax year during which eligible film production costs were incurred. Line 12 — Tax Credit for Owners of Agricultural Assets If you received a credit certificate from the Minnesota Rural Finance Authority for selling or leasing agricultural assets to a beginning farmer, enter the certificate number in the space provided and credit amount on line 12. If you received a certificate as an individual, and from a Partnership or S-Corporation, enter the certificate number for the certificate you re­ ceived as an individual. If you received more than one certificate from an entity, but not as an individual, enter each certificate number on the spaces provided. If you received more than three certificates, provide an attachment with a list of the additional certificate numbers. You may carry the unused credit forward for up to 15 years after the tax year it is generated. Line 13 — Credit for Increasing Research Activities Include the amounts reported you on: • Schedule KS, line 17 • Schedule KPI, line 17 • Schedule KF, line 24 Attach the appropriate schedule when you file your return. You may carry the unused credit forward for up to 15 years after the tax year it is generated. Line 14 - Carryforward of prior year Beginning Farmer Management Credit If you have a carryforward of one or more prior year Beginning Farmer Management Credits, enter the certificate number for each credit. Next to each certificate number, enter the amount you are claiming for the current year. On line 14, enter the total carryforward amount for all credits you are claiming in the current year. Line 15 - Carryforward of prior year Owners of Agricultural Assets Credit If you have a carryforward of one or more prior year Owners of Agricultural Assets Credits, enter the certificate number for each credit. Next to each certificate number, enter the amount you are claiming for the current year. On line 15, enter the total carryforward amount for all credits you are claiming in the current year. Line 17 — Alternative Minimum Tax Credit (Schedule M1MTC) If you have never paid Minnesota alternative minimum tax, you do not qualify for this credit. If you paid Minnesota alternative minimum tax in one or more years from 1989 through 2020, but not for 2021, complete Schedule M1MT, Alternative Minimum Tax, and Schedule M1MTC, Alternative Minimum Tax Credit, to determine if you qualify or have a credit carry over from a prior year of any unused portion of your minimum tax credit. Enter the credit from Schedule M1MTC on line 17 of Schedule M1C.

Your First Name and Initial Your Last Name Your Social Security Number Place an X in this box if you meet the requirements to claim the credit under “Married Persons Filing Separately” in the instructions. Place an X in this box if you operate a licensed family day care home and are claiming the credit for your own child(ren). Enter your day care license number: Place an X in this box if you are a married couple filing jointly and claiming the credit for your child born in 2021. Part 1 — Table 1. Persons or organizations providing the care (if more than two care providers, see instructions): (a) Care Provider Name (b) Address (c) ID Number (SSN or FEIN) (d) Amount Paid Part 2 — Table 2. Credit for dependent care expenses: Information about qualifying persons (If more than two qualifying persons, see instructions.) (a) Qualifying Person Name (b) Date of Birth (MM/DD/YYYY) (c) ID Number (SSN) (d) Qualifying Expenses 1 Add the amounts in column d of Table 2. Do not enter more than $3,000 for one qualifying person or $6,000 for two or more qualifying persons. If you completed Part 4, enter the amount from line 35. . . . . . . . . . . . . 1 2 Enter your earned income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 If married filing jointly, enter your spouse’s earned income.

If your spouse was a student or was disabled, see instructions. All others, enter the amount from line 2 . . . . . . . . . . . . 3 4 Enter the smallest of 1, 2, or 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Adjusted gross income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Enter the decimal amount shown in Table 3 of the instructions that applies to the amount from line 5. . . . . . . . . . . . 6 7 Multiply line 6 by line 4. If you paid 2020 expenses in 2021, see the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 If line 5 is $53,630 or less, skip line 8 and enter the amount from line 7 on line 9. If line 5 is greater than $53,630, enter the amount from step 6 of the Worksheet for Line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Enter the amount from line 7 or line 8, whichever is less Full-year residents, enter the result here and on line 1 of Schedule M1REF.

Enter the number of qualifying persons on line 1a of Schedule M1REF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Part-Year Residents, Nonresidents, and American Indians Living on a Reservation 10 If you are married, add lines 2 and 3. If you are single, enter the amount from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Amount of income on line 10 taxable to Minnesota . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Divide line 11 by line 10. Enter the result as a decimal (carry to five decimal places) . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Multiply line 9 by line 12. Enter the result here and on line 1 of Schedule M1REF. Enter the number of qualifying persons on line 1a of Schedule M1REF. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 2021 Schedule M1CD, Child and Dependent Care Credit If you received dependent care benefits, you must complete Parts 1 through 4. If you did not receive dependent care benefits, complete only Parts 1 and 2. You cannot claim child and dependent care expenses if your filing status is married filing separately, unless you meet the requirements listed in the instructions under “Married Persons Filing Separately.” Round amounts to the nearest whole dollar. *211771* 9995 Continued Rev. 2/23

*211871* Part 3 — Dependent Care Benefits 14 Enter the total amounts of dependent care benefits you received in 2021 (see instructions) . . . . . . . . . . . . . . 14

15 Enter the amount of benefits you carried over from 2020 and used in 2021 (see instructions) . . . . . . . . . . . . . 15

16 Enter the amount you forfeited or carried forward to 2022 as a negative amount (see instructions) . . . . . . . . . 16

17 Combine lines 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Enter the total amount of qualified expenses incurred in 2021 for the care of the qualifying person(s) . . . . . . 18

19 Enter the smaller of line 17 or 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Enter your earned income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

21 Enter the amount from the instructions based on your filing status (see instructions) . . . . . . . . . . . . . . . . . . . . 21

22 Enter the smallest of lines 19, 20, or 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

23 Enter $5,000 ($2,500 if married filing separately and you were required to enter

your spouse’s earned income on line 21) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

24 Enter the total amount from line 14 and line 15 that was from your sole proprietorship or partnership. . . . . . 24

If you entered an amount on line 24, check this box: 25 Subtract line 24 from line 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Deductible benefits. Enter the smaller of line 22, 23, or 24 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

27 Excluded benefits (If you did not check the box on line 24, enter the smaller of line 22 or line 23.

Otherwise, subtract line 26 from the smaller of line 22 or line 23. If zero or less, enter 0) . . . . . . . . . . . . . . . . . 27

28 Taxable Minnesota benefits. Subtract line 27 from line 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 29 Taxable federal benefits. Enter the amount from line 26 of federal Form 2441 . . . . . . . . . . . . . . . . . . . . . . . . . 29

30 This line intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Part 4 — Complete lines 31 through 35 to claim the child and dependent care credit in Part 2 31 Enter $3,000 ($6,000 if two or more qualifying persons) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

32 Add lines 26 and 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 33 Subtract line 32 from 31. If zero or less, stop. You can’t claim the credit.

If you paid 2020 expenses in 2021, see the instructions for line 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33

34 Complete the Table 2 for expenses of qualifying persons on page 1.

Do not include any amount in qualifying expenses in column d which are included on line 32.

Enter the total of column d on line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

35 Enter the smaller of line 33 or 34. Also, enter this amount on line 1 to claim

the Dependent Care Credit in Part 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35

Include this schedule with your Form M1. 2021 Schedule M1CD, page 2 9995

What is the purpose of this form? If you paid someone to care for your child or other qualifying person so you (and your spouse if filing jointly) could work or look for work in 2021, you may claim the credit for dependent care expenses. If you (or your spouse if filing jointly) received any dependent care benefits in 2021, you must use Schedule M1CD to figure the amount of the benefits you can exclude from your income. You must complete part 3 of Schedule M1CD before you can figure your credit in part 2. Am I eligible? If you (and your spouse if filing a joint return) received earned income, you may be eligible for a credit based on your qualified expenses. You must have documentation showing the expenses you paid for one or both of the following: • Someone to care for your child or other qualifying person • Someone for household services To qualify for the credit, all of the following must be true: • Your filing status may be single, head of household, qualifying widow(er) with dependent child, or married filing jointly. • The care was provided so you (and your spouse if filing jointly) could work or look for work. However, if you didn’t find a job and have no earned income for the year, you cannot take the credit. • The care must be for one or more qualifying persons. • The person who provided the care was not your spouse, the parent of your qualifying child, or a person whom you can claim as a dependent. If your child provided the care, he or she must have been age 19 or older by the end of 2021, and he or she cannot be your dependent. • You report the required information about the care provider and the information about the qualifying person in Table 1 and Table 2. The Minnesota credit is refundable, meaning you may benefit even if you have no state tax liability. This is different from the federal credit, which you can only use to offset tax. If you are a part-year or nonresident, you may be eligible for this credit based on your percentage of earned income taxable to Minnesota. Married persons filing separately Generally, married persons filing separately must file a joint return to claim the credit. If your filing status is married filing separately and all of the following apply, you are considered unmarried for purposes of claiming the credit. • You lived apart from your spouse during the last 6 months of 2021 • Your home was the qualifying person’s main home for more than half of 2021 • You paid more than half of the cost of keeping up that home for 2021 If you meet all the requirements to be treated as unmarried and meet bulleted items 2 through 5 listed earlier under To qualify for this credit, you can generally take the credit or exclusion. If you do not meet all the requirements to be treated as unmarried, you can not take the credit. However, you can generally take the exclusion if you meet bulleted items 2 through 5. Is there a penalty for fraudulently claiming a credit? Yes. If you file a return that fraudulently claims a credit that results in a refund, we will assess a penalty equal to 50% of the portion of the refund attributable to fraud. If a fraudulently claimed credit reduced your tax liability, we may also assess a penalty equal to 50% of the unpaid tax. Do I need proof of my payments? Yes. Save canceled checks and itemized receipts showing your payments for child and dependent care expenses. We may ask you to show these records if we have questions. Who is a qualifying person? A qualifying person is any person who meets the requirements for the federal credit for child and dependent care expenses. Generally, a qualifying person is someone who lived with you for more than half of the year and is one of the following: • Your dependent child who is younger than 13 • Your disabled spouse or disabled dependent To determine if a child is a dependent, do not use income received as a Minnesota Family Investment Program (MFIP) grant or allowance to or on behalf of the child in order to determine the amount of support the child received. If you were divorced, legally separated, or lived apart from your spouse during the last six months of 2021 and your child is not your dependent, you may claim the credit if your child meets the requirements of a qualifying person. In this case, the other parent cannot treat the child as a quali­ fying person. What expenses qualify? Qualifying expenses are the same as for the federal credit for child and dependent care expenses. Generally, qualifying expenses are expenses you paid for one or both of the following: • The care of your qualifying person so you (and your spouse, if filing a joint return) could work or look for work • Household services so you (and your spouse, if filing a joint return) could work or look for work If you worked or actively looked for work during only part of the time you incurred expenses, you must figure your expenses for each day. There are special rules for temporary absences or part-time work in Internal Revenue Service (IRS) Publication 503. 2021 Schedule M1CD Instructions

Household services are services needed to care for the qualifying person as well as to run the home. For example, the services of a cook, maid, babysitter, housekeeper, or cleaning person if the services were partly for the care of a qualifying person. Do not include the services of a chauffeur or gardener. Care of the qualifying person The cost of care for the qualifying person includes the cost of services for their well-being and protection. It does not include the cost of food, lodging, education, clothing or entertainment. You can include the cost of care provided outside your home for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours a day in your home. If the care was provided by a dependent care center, the center must meet all applicable state and local regulations. A dependent care center is a place that provides care for more than six persons (other than persons who live there) and re­ ceives a fee, payment, or grant for providing services for any of those persons, even if the center isn’t run for profit. You can include amounts paid for items other than the care of your child (such as food and schooling) only if the items are incidental to the care of the child and can’t be separated from the total cost. But don’t include the cost of schooling for a child in kindergarten or above. You can include the cost of a day camp, even if it specializes in a particular activity, such as computers or soccer. But do not include any expenses for sending your child to an overnight camp, summer school, or a tutoring program. If you did not have expenses, you may still qualify for this credit. • If you are married and filing a joint return, and your child was born in 2021, see “What if my child was born in 2021?” • If you are a licensed day care operator, see “What if I am a licensed day care operator?” If you had expenses in 2020 that you paid in 2021, you may be able to increase the credit on your 2021 return. Use the Prior-Year Expense Work­ sheet for line 7 to determine your credit. What if my child was born in 2021? You may be eligible to calculate your credit using $3,000 of expenses for your child born in 2021, even if you did not have actual expenses for that child or only one spouse had earned income. If all of the following are true, complete the Worksheet for Child Born in 2021. • You are married and filing a joint return • You had a child (or children) born in 2021 • You had less than $3,000 in child care expenses or you or your spouse earned less than $3,000 • Neither you nor your spouse participated in a pretax dependent care assistance program • • • • • • • • • • • • What if I am a licensed day care operator? You may be able to claim a credit for the care of your own child if your child was younger than age 6 at the end of 2021. Your credit amount depends on your child’s age at the end of 2021. • If your child was 16 months or younger, the credit is based on $3,000 of qualified expenses • If your child was older than 16 months but younger than age six, the credit is based on the amount you would charge for a child of the same age being cared for in your home for the same number of hours (up to the maximum amount of $3,000 per qualifying child) Use the amounts above for entering qualifying expenses in column D of Table 2. Do not enter more than $3,000 of qualifying expenses for each child. Place an X in the appropriate box above Part 1. Line Instructions Round amounts to the nearest whole dollar. Married persons filing separately checkbox If your filing status is married filing separately and you meet the requirements listed under Married persons filing separately to claim the credit for dependent care expenses, place an X in the box above Part 1. Part 1 – Table 1. Persons or organizations providing the care Complete columns (a) through (d) for each person or organization that provided the care. You can use Form W-10, Dependent Care Provider’s Identification and Certification, or any other source listed in its instructions to get the information from the care provider. If you don’t give cor­ rect or complete information, your credit (and exclusion) may be disallowed. If you have more than two care providers, attach a statement to your return with the required information. If you had neither a qualifying person nor any care providers for 2021, and you are filing Form M1CD only to report taxable income in Part 3, enter “none” in column A. Worksheet for Child Born in 2021 1 Enter the amount from line 2 of Schedule M1CD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 Enter the amount from line 3 of Schedule M1CD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 Add steps 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 Enter the smaller of step 3 or $3,000 ($6,000, if you had more than one child born in 2021) . . . . . . . . . . . . . . . . . . . . . . .

5 If you had another child (or children) born before January 1, 2021, enter the smaller of: . . . . . . . . . . . . . . . . . . . . . . . . . • Your actual childcare expenses paid for them from Table 2 • The amount on Step 1 • The amount on Step 2 6 Add steps 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7 Enter the smaller of step 6 or $6,000. Use this amount on line 4 of Schedule M1CD . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Columns A and B Enter the care provider’s name and address. If you were covered by your employer’s dependent care plan and your employer furnished the care (either at your workplace or by hiring a care provider), enter your employer’s name in column A. Next, enter “See W-2” in column B. Then leave Columns C and D blank. If your employer paid a third party on your behalf to provide the care, you must give the information on the third party in columns A through D. Column C Enter the total amount you actually paid in 2021 to the care provider. Also, include amounts your employer paid to a third party on your behalf. It doesn’t matter when the expenses were incurred. Don’t reduce this amount by any reimbursements you received. After completing Part 1 • If you received dependent care benefits, complete Part 3 next • If you did not receive dependent care benefits, you must only complete Part 2 next Part 2 – Table 2. Credit for dependent care expenses: Information about qualifying persons Complete columns A through D for each qualifying person. If you have more than two qualifying persons, attach a statement to your return with the required information. Column C You must enter the qualifying person’s social security number (SSN). Be sure the name and SSN entered match the person’s social security card. If the child was born and died in 2021 and didn’t have an SSN, enter “Died” in column C and attach a copy of the child’s birth certifi­ cate, or hospital medical records. Column D Enter the qualifying expenses you incurred and paid in 2021 for the person listed in column A. Prepaid expenses are treated as paid in the year the care is provided. Do not include in column D qualified expenses: • You incurred in 2021 but didn’t pay until 2022. (You may be able to use these expenses to increase your 2022 credit) • You incurred in 2020 but didn’t pay until 2021. (See instructions for line 7) • You prepaid in 2021 for care to be provided in 2022. These expenses can only be used to figure your 2022 credit To qualify for the credit, you must have one or more qualifying persons. You should show the expenses for each qualifying person in column D. If you paid qualified expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. The limit does not need to be divided equally. For example, if you paid and incurred $2,500 of qualified expenses for the care of one qualifying person and $3,500 for the care of another qualifying person, you can use the total, $6,000, to figure the credit. Lines 2 and 3 If filing jointly, figure your and your spouse’s earned income separately. Enter your earned income on line 2 and your spouse’s earned income on line 3. Earned income for figuring the credit generally includes the following amounts. The amount from line 1 of Form 1040 or 1040-SR, minus any amount: • Included for a scholarship or fellowship grant that was not reported to you on Form W-2 • Excluded as foreign earned income (including housing exclusion) on line 43 of Form 2555 • Also reported on Schedule SE because you were a member of the clergy or you received $108.28 or more of church employee income • Received for work performed while an inmate in a penal institute, or • Received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457(b) plan. This amount may be reported in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount re­ ceived as a pension or annuity. The amount shown on line 3 of Schedule SE, minus any deduction you claim on line 15 of Schedule 1. • If you use the optional method to figure self-employment tax, subtract any deduction you claim on line 14 of Schedule 1 from the total of the amounts shown on lines 3 and 4b of Schedule SE. • If you received church employee income of $108.28 or more, subtract any deduction you claim on line 15 of Schedule 1 from the total amounts shown on lines 3 and 4b of Schedule SE. If you are filing Schedule C as a statutory employee, the amount shown on line 1 of Schedule C. If you received nontaxable combat pay, you may elect to include it in earned income. Including this income will only give you a larger credit if you (or your spouse’s) other earned income is less than the amount entered on line 1. Include the nontaxable combat pay on line 2 (or 3 for your spouse) to make this election. If you both received nontaxable combat pay, each of you may make your own election. The amount of your nontaxable combat pay is shown in box 12 of Form W-2 with code Q. If your spouse was a student or disabled Your spouse was a full-time student if he or she was enrolled as a full-time student at a school for some part of 5 calendar months during 2021. The months do not need to be consecutive. A school does not include an on-the-job training course, a correspondence school, or a school offering courses only through the internet. Your spouse was disabled if they were not physically or mentally capable of self-care. Fig­ ure your spouse’s earned income on a monthly basis.

For each month or part of a month your spouse was a student or was disabled, they were considered to have worked and earned income. Their earned income for each month is considered to be at least $250 ($500 if more than one qualifying person was cared for in 2021). Include the amount on line 3. If your spouse also worked during that month, use the higher of $250 (or $500) or their actual earned income for that month. For any month they were not a student or disabled, use their actual earned income if they worked during that month. Line 5 — Adjusted Gross Income Enter the amount from line 1 of Form M1. If the amount is less than zero, enter the negative number and put parentheses around it. Line 6 — Decimal Table 3 If line 5 is Over But not over Decimal Amount $0 15,000 .35 15,000 17,000 .34 17,000 19,000 .33 19,000 21,000 .32 21,000 23,000 .31 23,000 25,000 .30 25,000 27,000 .29 27,000 29,000 .28 29,000 31,000 .27 31,000 33,000 .26 33,000 35,000 .25 35,000 37,000 .24 37,000 39,000 .23 39,000 41,000 .22 41,000 43,000 .21 43,000 No limit .20 Line 7 — Worksheet for Line 7 Line 8 — Worksheet for Line 8 If your adjusted gross income on line 5 is less than or equal to $53,630, do not complete the worksheet and enter the amount from line 5. Part 3 — Dependent Care Benefits Lines 14 and 15 Dependent care benefits include: • Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked • The fair market value of care in a day care facility provided or sponsored by your employer • Pre-tax contributions you made under a dependent care flexible spending arrangement (FSA) Your salary may have been reduced to pay for these benefits. If you received dependent care benefits as an employee, they should be shown in box 10 of your 2020 Form(s) W-2. Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Prior-Year Expense Worksheet for Line 7 1 Enter your 2020 qualified expenses paid in 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Enter your 2020 qualified expenses paid in 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Add the amounts on steps 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Compare your earned income for 2020 and your spouse's earned income for 2020 and enter the smaller amount . . . . 5 6 Compare the amounts on steps 3, 4, and 5 and enter the smallest amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Enter the amount on which you figured the credit for 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Subtract the amount on step 7 from the amount on step 6 and enter the result. If zero or less, stop here. You cannot increase your 2021 credit by any previous year's expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Enter your 2020 adjusted gross income (from your 2020 Schedule M1CD, line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Find your 2020 adjusted gross income in the table for line 6 of Schedule M1CD and enter the corresponding decimal amount here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11. Multiply step 10 by step 8. Add this amount to your 2021 credit and enter the total on line 7 of Schedule M1CD. Enter the following on the dotted line next to line 7: "CPYE" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior-year expenses and how you figured the credit. Worksheet for Line 8 (If Line 5 is More Than $53,630) 1 Enter the amount from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 Income limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 Subtract step 2 from step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 Multiply step 3 by 5% (.05) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 If you have one qualifying dependent, enter $600. If you have two or more qualifying dependents, enter $1,200 . . . . . 6 Subtract step 4 from step 5. Enter the result here and on line 8 of Schedule M1CD (if less than zero, enter $0) . . . . . .

$53,630

Line 16 If you had an employer-provided dependent care plan, enter on line 16 the total of the following amounts included on line 14. • Any amount you forfeited. You forfeited an amount if you did not receive it because you did not incur the expense. Do not include amounts you expect to receive at a future date. • Any amount you did not receive but are permitted by your employer to carry froward and use in the following year during a grace period. Lines 20 and 21 Use the instructions for lines 2 and 3 to determine earned income to enter on line 20. If married filing jointly, use the instructions from lines 2 and 3 to determine earned income to enter on line 21. If married filing separately, are all of the following true? • You lived apart from your spouse during the last 6 months of 2021 • Your home was the qualifying person’s main home for more than half of 2021 • You paid more than half of the cost of keeping up that home for 2021 If you answered yes, enter the amount from line 20 on line 21. If you answered no, then enter your spouse’s earned income on line 21. If you or your spouse was a full-time student or disabled in 2021, see instructions for lines 2 and 3 to determine earned income. All other filing statuses, enter the amount from line 20 on line 21. Part 4 If you are reporting dependent care benefits in Part 3, you must complete lines 31 through 35 if you are also claiming the credit in Part 2. Questions? Need forms? • Website: www.revenue.state.mn.us • Email: individual.incometax@state.mn.us • Phone: 651-296-3781 or 1-800-652-9094

Additions to Income 1 Interest from municipal bonds of another state or its governmental units included on line 2a of federal Form 1040 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Federally tax-exempt dividends from mutual funds investing in bonds of another state or its governmental units included on line 2a of federal Form 1040 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Expenses deducted on your federal return attributable to income not taxed by Minnesota (other than interest or mutual fund dividends from U.S. bonds) . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Capital gain portion of a lump-sum distribution (from line 6 of federal Form 4972; enclose Form 4972) . . . . 4 5 Addition from line 7 of Schedule M1HOME (enclose Schedule M1HOME) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Distributions from higher education savings accounts used for K-12 tuition (see instructions) . . . . . . . . . . . . 6 7 This line intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 This line intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Addition from line 35 of Schedule M1NC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Add lines 1 through 9. Enter the total here and on line 2 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Subtractions from Income 11 If you are not filing Schedule M1SA, and your charitable contributions were more than $500, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Social Security benefit subtraction (determine from worksheet in instructions) . . . . . . . . . . . . . . . . . . . . . . . 12 13 Education expenses you paid for your qualifying children in grades K–12 (see instructions) Enter the name and grade of each child on the line below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Net interest or mutual fund dividends from U.S. bonds (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Subtraction for contributions to a qualified education savings plan (enclose Schedule M1529) . . . . . . . . . . 15 16 Subtraction for persons age 65 or older, or permanently and totally disabled (enclose Schedule M1R) . . . 16 17 Railroad Retirement Board benefits (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 If you are a resident of Michigan or North Dakota filing Form M1 only to receive a refund of all Minnesota tax withheld, enter the amount from line 1 of Form M1. If the amount is zero or less, enter 0 . . . . . . . . . . 18 • Place an X in one box to indicate the reciprocity state of which you were a resident during 2021 . . . . . . . . . . . . . . . . . . . . . . . . Michigan North Dakota 19 Subtraction of reservation income for American Indians (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Federal active duty military pay received for services performed while a Minnesota resident, to the extent the income is federally taxable. If you received a military pension, see line 25 . . . 20 21 Minnesota National Guard members and reservists: See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 2021 Schedule M1M, Income Additions and Subtractions Complete this schedule to determine line 2 and line 7 of Form M1. 9995 Your First Name and Initial Your Last Name Your Social Security Number *211551* Rev. 7/23

9995 22 Residents of another state: Enter your federal active service military pay, to the extent the income is federally taxable. If you received a military pension, see line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Organ Donor Subtraction (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Volunteer mileage reimbursement subtraction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Subtraction for military pensions or other military retirement pay (see instructions) . . . . . . . . . . . . . . . . . . 25 26 Post-service education awards received for service in an AmeriCorps National Service program . . . . . . . . 26 27 Subtraction for interest earned from a designated first-time homebuyer savings account

(enclose Schedule M1HOME) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 28 Subtraction for discharge of indebtedness of educational loans (see instructions) . . . . . . . . . . . . . . . . . . . . 28 29 Unemployment compensation received in 2021 related to MN Court of Appeals Decision (see instructions )29 30 This line intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 31 Subtraction from line 35 of Schedule M1NC. Enter as a positive number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 32 Add lines 11 through 31. Enter the total here and on line 7 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 You must include this schedule with your Form M1. 2021 M1M, page 2 *211521*

2021 Schedule M1M Instructions Additions Line 1 — Interest From Municipal Bonds of Another State or its Governmental Units Of the amount you included (or should have included) on line 2a of federal Form 1040, add the interest you received from municipal bonds issued by: • A state other than Minnesota • A local government (such as a county or city) in a state other than Minnesota Line 2 — Federally Tax-Exempt Dividends from Mutual Funds Investing in Bonds of Another State If you received federally tax-exempt interest dividends from a mutual fund, you may have to enter an amount on line 2. To determine the amount, if any, use the following instructions: • If 95% or more of the federally tax-exempt dividends from a mutual fund came from bonds issued by Minnesota, include only the portion of the federally tax-exempt dividend generated by non-Minnesota bonds. • If less than 95% of the federally tax-exempt interest dividends from a mutual fund came from bonds issued by Minnesota, include all of the federally tax-exempt interest dividend from that fund. Line 3 — Expenses Relating to Income Not Taxed by Minnesota, Other Than From U.S. Bond Obligations If you deducted expenses on your federal return connected with income not taxed by Minnesota (such as income reported on lines 17 through 22 of Schedule M1M), add those expenses to your taxable income. Do not include expenses connected with interest or mutual fund dividends from U.S. bonds. For information on how to report these expenses, see the instructions for line 14. Line 4 — Capital Gain Portion of a Lump-Sum Distribution From a Qualified Retirement Plan If you received a qualifying lump-sum distribution in 2021 and you chose the capital gain election on federal Form 4972, enter the capital gain from line 6 of federal Form 4972. Include a copy of federal Form 4972 when you file your return. Line 5 — First-Time Homebuyer Savings Account Addition If you made a nonqualified withdrawal from a first-time homebuyer savings account, you may be required to include those amounts in your taxable income. Complete and include Schedule M1HOME, First-Time Homebuyer Savings Account, to determine your addition. Line 6 — Higher Education Savings Accounts Used for K-12 Tuition If you paid K-12 tuition with a distribution from a higher education savings account, include the lesser of the total distributions from the ac­ count used to pay K-12 tuition or the total earnings reported on federal Form 1099-Q for the year. Subtractions Line 11 — Charitable Contributions over $500 You may subtract some of your contributions made during the year if both of the following are true: • You did not file Schedule M1SA, Minnesota Itemized Deductions. • You made charitable contributions of more than $500. To determine your allowable contributions, see the instructions for Schedule M1SA, and use the Worksheet for Line 11. Line 12 — Social Security Subtraction If you entered an amount on line 6b of federal Form 1040, complete the Worksheet for Line 12. M1M-1 Continued Worksheet for Line 11 To determine your allowable contributions, you will need the instructions for Schedule M1SA. 1 Determine total allowable charitable contributions you would have been able to enter on lines 15 and 16 of Schedule M1SA . . . . 2 The first $500 of contributions do not qualify . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 Subtract step 2 from step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Multiply step 3 by 50% (.50). Enter here and on line 11 of Schedule M1M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $500

Line 13 — K-12 Education Expense Subtraction If you purchased qualifying educational materials or services in 2021 for your qualifying child’s K–12 education, you may be able to reduce your taxable income. If you qualify for the K-12 Education Credit, complete Schedule M1ED before entering an amount on this line (see instructions for line 3 of Schedule M1REF, Refundable Credits). For this subtraction, you may use qualifying expenses you did not use for the credit and tuition expenses which do not qualify for the credit. You may not claim both the credit and a subtraction for the same expenses. Complete the Work­ sheet for Line 13 if you entered an amount on line 18 of Schedule M1ED. To subtract your education expenses, the child must: • Be your child, adopted child, stepchild, grandchild, or foster child who lived with you in the United States for more than half of the year. • Have been in grades K–12 during 2021. • Have attended a public, private, or home school in Minnesota, Iowa, North Dakota, South Dakota, or Wisconsin. • Not be claimed as a qualifying child on another individual’s return. In addition to the above requirements, you must have purchased educational services or required materials during the year to help your child’s K–12 education. Education expenses that qualify for the credit also qualify for the subtraction. However, certain expenses qualify only for the subtraction. For examples of qualifying education expenses, see the Form M1 instructions. Subtraction Limits The maximum subtraction allowed for purchases of personal computer hardware and educational software is $200 per family. You may split qualifying computer expenses, up to $200, among your children any way you choose. The maximum amount of education expenses you can subtract is $1,625 for each child in grades K through 6, and $2,500 for each child in grades 7 through 12. If you qualify for the K–12 Education Credit (Schedule M1REF, line 3) and you cannot use all of your education expenses on Schedule M1ED, complete the Worksheet for Line 13. See Income Tax Fact Sheet 8, K–12 Education Subtraction and Credit, for more information. Enter your qualifying education expenses on line 13. Also, enter each child’s name and grade at the time the expenses were paid. M1M-2 Continued Worksheet for line 12 1 Enter the amount from line 9 of federal Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter the amount from line 6b of federal Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract step 2 from step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Enter the amount from line 6a of federal Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Multiply step 4 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Enter the amount you included or should have included on line 2a of federal Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . 7 Add steps 3, 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Enter the amount on line 26 of federal Schedule 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Enter the amount on line 21 of federal Schedule 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Subtract step 9 from step 8. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Subtract step 10 from step 7. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Enter the amount for your filing status from below: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Married Filing Jointly or Qualifying Widow(er): $80,270 Single or Head of household: $62,710 Married Filing Separate: $40,135 13 Subtract step 12 from step 11. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Multiply step 13 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Enter the amount for your filing status from below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Married Filing Jointly or Qualifying Widow(er): $5,290 Single or Head of household: $4,130 Married Filing Separate: $2,645 16 Subtract step 14 from step 15. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Enter the amount from step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Enter the amount of Tier 1 railroad retirement benefits included on line 17 of Schedule M1M. . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Subtract step 18 from step 17. If zero or less, enter 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Enter step 16 or step 19, whichever is less. Also enter this amount on line 12 of Schedule M1M . . . . . . . . . . . . . . . . . . . . . . . .

Line 14 — Net Interest From U.S. Bonds Include federally taxable interest you received from: • U.S. bonds, bills, notes, savings bonds, and certificates of indebtedness • Sallie Mae bonds • Dividends paid to you by mutual funds that are attributable to these bonds • U.S. Government interest and dividends you received as partner of a partnership, shareholder of an S corporation, or beneficiary of a trust Reduce these amounts by any related investment interest and other expenses deducted on your federal return relating to this income. Do not include interest or dividends attributable to Ginnie Mae, Fannie Mae, or Freddie Mac bonds. See Income Tax Fact Sheet 13, U.S. Government Interest, if you received interest from a government source not listed. Line 15 — Contributions to a 529 plan You may be able to deduct certain contributions made to a 529 plan. To determine the amount of your subtraction, complete and include Schedule M1529, Education Savings Account Contribution Credit or Subtraction, and enter the amount from line 4 of Schedule M1529 on line 15. Line 16 — Subtraction for Persons 65 or Older or Permanently and Totally Disabled (Schedule M1R) You may qualify for a subtraction if either of the following apply to you (or your spouse, if filing a joint return): • You were born before January 2, 1957. • You were permanently and totally disabled and received federally taxable disability income in 2021. If you did not receive federally tax­ able disability income, you do not qualify for this subtraction. If you (or your spouse, if filing jointly) meet the age or disability requirement, see the Form M1 instructions to determine if you meet the income requirements. If you meet all eligibility requirements, complete and include Schedule M1R, Age 65 or Older/Disabled Subtraction. Line 17 — Railroad Retirement Board Benefits If you included unemployment, sick pay, or retirement benefits from the Railroad Retirement Board in your 2021 federal adjusted gross in­ come, you can subtract these amounts. Line 18 — Reciprocity Income Minnesota has income tax reciprocity agreements with Michigan and North Dakota. Reciprocity applies only to personal service income, such as wages, salaries, tips, commissions, fees, and bonuses. Complete line 18 if all of the following are true: • You are a resident of a reciprocity state. • Your only Minnesota source income was wages covered under reciprocity. • You had Minnesota income tax withheld from these wages, and want a refund of the amount withheld. Place an X in the box for the state of which you were a permanent resident during the year, and enter the amount from line 1 of Form M1 on line 18 of Schedule M1M. When you file Form M1, follow the steps in the Form M1 instructions. Also complete and include the following: • Schedule M1W, Minnesota Income Tax Withheld • Form MWR, Reciprocity Exemption/Affidavit of Residency • A copy of your home state tax return To avoid having Minnesota tax withheld in the future on wages covered by reciprocity, file Form MWR each year with your employer. When to complete Schedule M1NR: If your gross income assignable to Minnesota (other than from performing personal services covered under reciprocity) is $12,525 or more, you are not eligible to take the reciprocity subtraction on line 18. Instead, file Form M1 and Schedule M1NR. Do not include your personal service income on column B of Schedule M1NR. Line 19 — American Indians Living on an Indian Reservation If you are a member of an American Indian tribe living and working on the reservation of which you are an enrolled member, enter your reservation source income to the extent it is federally taxable. If you are eligible to subtract reservation source income, you must apportion any Child and Dependent Care Credit you claim based on your income taxable to Minnesota. M1M-3 Continued Worksheet for Line 13 If you qualify for the K–12 Education Credit and you cannot use all of your education expenses on Schedule M1ED, determine line 13 of Schedule M1M by completing the following steps: 1 Qualifying tuition expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Qualifying computer expenses in excess of $200, up to a maximum of $200 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Complete steps 3–6 if on Schedule M1ED line 17 is less than line 16. 3 Line 15 of Schedule M1ED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Line 18 of Schedule M1ED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Multiply step 4 by 1.333 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Subtract step 5 from step 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Add steps 1, 2, and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the result from step 7—up to the maximum subtraction amount per child—on line 13 of Schedule M1M.

M1M-4 Line 20 — Federal Active Duty Military Pay Received by Residents If you are a Minnesota resident and a member of the United States armed forces or United Nations armed forces, enter the federal active duty military pay you received and included in your federal adjusted gross income. Line 21 — National Guard Members and Reservists Members of the Minnesota National Guard and Reserves are allowed a subtraction of federally taxable pay received for training and certain types of qualifying service. This includes: • Training, including annual training and drill weekends. • State active service, including natural disaster emergency response and missing person searches. • Federally funded state active service such as airport security duty, Active Duty Operational Support (ADOS), and service under Title 10 and Title 32 Active Guard Reserve (AGR). If you included income on line 20 for federal active duty pay, do not include that income on line 21. Line 23 — Organ Donor If, while living, you, your spouse (if filing jointly), or a dependent donated all or part of a liver, pancreas, kidney, intestine, lung, or bone mar­ row to another person, you can subtract your actual qualified expenses up to $10,000. Qualified expenses are your unreimbursed expenses for travel and lodging and for any lost wages net of sick pay due to the transplantation. Line 24 – Volunteer mileage reimbursement subtraction If you received mileage reimbursement in volunteer service for an organization eligible for a charitable contribution under Internal Revenue Code section 170(©), you may subtract the amount you received which exceeded the 14 cent per mile volunteer mileage rate. There is a cap of 56 cents per mile for 2021. Complete the Worksheet for Line 24 for each organization which reimbursed you for mileage greater than the volunteer mileage rate. Combine the result of step 6 for all worksheets completed and enter the total on line 24 If each organization reim­ bursed you at the same rate, you may use one worksheet and combine all reimbursements received on step 1. Line 25 — Military Pension or Retirement Pay If you received certain compensation from a military pension or other military retirement pay, you may reduce your taxable income by that pay. To qualify, your retirement pay must be taxable on your federal return and received for one of the following reasons: • Service in the active component of the military (U.S. Code, title 10, sections 1401 to 1414) • Retirement pay for service in the reserve component (U.S. Code, title 10, section 12733) • Survivor benefit plan payments (U.S. Code, title 10, sections 1447 to 1455) If you claim this subtraction, you may not claim the nonrefundable credit for past military service on line 1 of Schedule M1C, Other Nonre­ fundable Credits. Line 26 — Post-Service Education Awards Received for Service in an AmeriCorps National Service Program If you received a post-service education award, such as tuition reimbursements or student loan payments, from the federal government in 2021 for service in the AmeriCorps program, you can subtract the amount you included in your federal adjusted gross income. Enter the amount you received after leaving the program. Do not include the stipend received while working in the program. If your education award was used to repay a student loan, and you deducted the student loan interest on line 21 of federal Schedule 1, you must reduce your subtraction by the interest attributable to the award. Line 27 — First-Time Homebuyers Savings Account If you contributed to a designated first-time homebuyer savings account since 2017, you may be eligible to subtract your earnings on the ac­ count. Complete and include Schedule M1HOME, First-Time Homebuyer Savings Account, to determine your subtraction amount. Line 28 — Discharge of Indebtedness for Education Loans If you had a qualifying education loan forgiven because you completed an income-driven repayment program, enter the amount of debt dis­ charged and included in federal adjusted gross income. Line 29-Unemployment Compensation received under MN Court of Appeals Decision If you received unemployment compensation during 2021 and were impacted by the MN Court of Appeals decision regarding federal pan­ demic unemployment assistance paid to qualified high school students, enter the amount reported on line 7 of Schedule 1 of Form 1040 that was received in 2021 because of that court decision. Worksheet for Line 24 1 Reimbursements for miles driven in volunteer service that you received in 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Number of volunteer miles related to reimbursements on step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Multiply step 2 by 14 cents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Multiply step 2 by 56 cents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Enter the lesser of step 1 or step 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Subtract step 3 from step 5. Include this amount on line 24 of Schedule M1M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 1 1 Wages, salaries, tips, etc. (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

2 Self-employment income (from line 3 of federal Schedule SE, less the self-employment tax

deduction from line 13 of federal Schedule SE) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Taxable pension income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Taxable Social Security income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Add lines 1 through 4 for each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Amount from line 5, Column A or B, whichever is less (If less than $26,000, STOP HERE. You do not qualify) . . . . . . . . . . . 6

7 Joint taxable income from line 9 of Form M1. (If less than $40,000, STOP HERE. You do not qualify) . . . . . . . . . . . . . . . . . . . 7 8 If line 6 is less than $104,000, determine the amount of your credit using lines 6 and 7 and the table in the instructions.

— Full-year residents: Enter the result here and on line 1 of Schedule M1C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

— Part-year residents and nonresidents: Skip ahead to Part 3

If line 6 is $104,000 or more, continue to Part 2 Part 2 — If Line 6 is $104,000 or More 9 Enter the amount from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Value of one-half of the standard deduction for Married Filing Jointly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Using the tax schedule for single persons in the M1 instructions, compute the tax for the amount on line 11 . . . . . . . . 12

13 Amount from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

14 Amount from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

15 Subtract line 14 from line 13 (If zero or less, STOP HERE. You do not qualify) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Using the tax schedule for single persons in the Form M1 instructions, compute the tax for the amount on line 15 . . . . 16

17 Tax from line 10 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Add lines 12 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Subtract line 18 from line 17. If the result is more than $1,548, enter $1,548. If result is zero or less, you do not qualify.

Full-year residents: Enter the result here and on line 1 of Schedule M1C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

Part-year residents and nonresidents: Continue to Part 3. Part 3 — Part-Year Residents and Nonresidents 20 Part-year residents and nonresidents: Enter the percentage from line 30 of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . 20 21 Multiply line 8 or line 19, whichever is applicable, by line 20. Enter the result here and on line 1 of Schedule M1C . . . 21 Include this schedule when you file Form M1. Keep a copy for your records. 2021 Schedule M1MA, Marriage Credit Your First Name and Initial Your Last Name Your Social Security Number Spouse’s First Name and Initial

Spouse’s Last Name Spouse’s Social Security Number A — Taxpayer B — Spouse 9995 12,525 *211381*

If line 6 is: and line 7 is at least:

$40,000 60,000 80,000 100,000 120,000 140,000 160,000 180,000 200,000 220,000 240,000 260,000

at but but less than:

least less than $60,000 80,000 100,000 120,000 140,000 160,000 180,000 200,000 220,000 240,000 260,000 & over

your credit amount is: $26,000 28,000 27 27 27 0 0 0 0 0 0 0 0 0 28,000 30,000 56 56 56 14 0 0 0 0 0 0 0 0 30,000 32,000 85 85 85 64 0 0 0 0 0 0 0 0 32,000 34,000 114 114 114 114 0 0 0 0 0 0 0 0 34,000 36,000 143 143 143 143 0 0 0 0 0 0 0 0 36,000 38,000 148 172 172 172 4 0 0 0 0 0 0 0 38,000 40,000 148 201 201 201 54 0 0 0 0 0 0 0 40,000 42,000 130 212 212 212 86 0 0 0 0 0 0 0 42,000 44,000 101 212 212 212 107 0 0 0 0 0 0 0 44,000 46,000 72 212 212 212 128 0 0 0 0 0 0 0 46,000 48,000 43 212 212 212 149 0 0 0 0 0 0 0 48,000 50,000 14 212 212 212 170 0 0 0 0 0 0 0 50,000 52,000 0 212 212 212 191 0 0 0 0 0 0 0 52,000 54,000 0 212 212 212 212 2 0 0 0 0 0 0 54,000 56,000 0 212 212 212 212 23 0 0 0 0 0 0 56,000 58,000 0 188 212 212 212 44 0 0 0 0 0 0 58,000 60,000 0 159 212 212 212 65 0 0 0 0 0 0 60,000 62,000 0 130 212 212 212 86 0 0 0 0 0 0 62,000 64,000 0 101 212 212 212 107 21 21 21 0 0 0 64,000 66,000 0 72 212 212 212 128 42 42 42 0 0 0 66,000 68,000 0 43 212 212 212 149 63 63 63 0 0 0 68,000 70,000 0 14 212 212 212 170 84 84 84 0 0 0 70,000 72,000 0 0 212 212 212 191 105 105 105 0 0 0 72,000 74,000 0 0 212 212 212 212 126 126 126 56 0 0 74,000 76,000 0 0 212 212 212 212 147 147 147 117 0 0 76,000 78,000 0 0 188 212 212 212 168 168 168 168 0 0 78,000 80,000 0 0 159 212 212 212 189 189 189 189 0 0 80,000 82,000 0 0 130 212 212 212 210 210 210 210 0 0 82,000 84,000 0 0 101 212 212 212 231 231 231 231 0 0 84,000 86,000 0 0 72 212 212 212 252 252 252 252 22 0 86,000 88,000 0 0 43 212 212 212 273 273 273 273 83 0 88,000 90,000 0 0 14 212 212 212 294 294 294 294 144 0 90,000 92,000 0 0 0 212 212 212 315 315 315 315 205 0 92,000 94,000 0 0 0 212 212 212 336 336 336 336 266 0 94,000 96,000 0 0 0 212 212 212 337 357 357 357 327 0 96,000 98,000 0 0 0 188 212 212 337 378 378 378 378 0 98,000 100,000 0 0 0 159 212 212 337 399 399 399 399 49 100,000 102,000 0 0 0 130 212 212 337 420 420 420 420 110 102,000 104,000 0 0 0 90 202 202 326 430 430 430 430 160 2021 Schedule M1MA Instructions Do I qualify? You may qualify for the Marriage Credit if all of these are true: • Your filing status is Married Filing Jointly • Both you and your spouse have taxable earned income, taxable pension, or taxable Social Security income • Your joint taxable income on line 9 of your Form M1 is at least $40,000 • The income of the lesser-earning spouse is at least $26,000 Line Instructions Lines 1—5 Complete lines 1 through 5, Columns A and B, to determine the earned income for each spouse. Line 1 Do not include the following amounts on line 1: • Military wages that you are allowed to subtract on Schedule M1M, Income Additions and Subtractions • Railroad retirement board benefits • Medicaid Waiver Payments you excluded from adjusted gross income on line 9 of federal Schedule 1 Line 3 Taxable pension income included on lines 4b and 5b of federal Forms 1040 and 1040-SR. When calculating line 3, do not include any Rail­ road Retirement Board benefits. Line 4 Enterthe amount from line 6b of federal Form 1040 or 1040-SR. If you both received social security benefits, use the amounts from box 5 of Form SSA-1099 to determine each spouse’s portion of the joint taxable social security benefits included on line 6b of Form 1040. Line 8 Table for Line 8

Before you complete this schedule, read the instructions on the next page. 1 Federal adjusted gross income (from line 1 of Form M1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Other adjustments and preferences from federal Form 6251 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 This line intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Other additions from Schedules M1MB and M1NC (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 State and municipal bond interest from outside Minnesota (determine from worksheet in instructions) . . . . . . . . 5 6 Intangible drilling costs (determine from instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Depletion (determine from instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Add lines 1 through 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Medical and dental expense deduction (from line 4 of Schedule M1SA) . . . . . . . . . . . . 9 10 Investment interest expense (from line 13 of Schedule M1SA) . . . . . . . . . . . . . . . . . 10 11 Charitable contributions (from line 18 of Schedule M1SA) . . . . . . . . . . . . . . . . . . . . . . 11 12 Casualty and theft losses (from line 19 of Schedule M1SA) . . . . . . . . . . . . . . . . . . . . . 12 13 Impairment-related work expenses of a person with a disability

(included on line 24 of Schedule M1SA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Unreimbursed employee business expenses (from line 23 of Schedule M1SA) . . . . . 14 15 State income tax refund (from line 1 of federal Schedule 1) . . . . . . . . . . . . . . . . . . . . 15 16 Federal bonus depreciation subtraction (from line 10 of Schedule M1MB) . . . . . . . . 16 17 Net interest or mutual fund dividends from U.S. bonds

(from line 14 of Schedule M1M) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Other subtractions from Schedule M1M,

M1MB, and M1NC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Add lines 9 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Subtract line 19 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 If married and filing a joint return, or qualifying widow(er): enter $79,660

If married and filing a separate return: enter $39,840

If single or head of household: enter $59,750 . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 If married and filing a joint return, or qualifying widow(er): enter $150,000

If married and filing a separate return: enter $ 75,000

If single or head of household: enter $112,500 . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Subtract line 22 from line 20 (if zero or less, enter 0) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Multiply line 23 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Subtract line 24 from line 21 (if zero or less, enter 0)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Subtract line 25 from line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Multiply line 26 by 6.75% (.0675) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 28 Tax from the table (from line 10 of Form M1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 29 If line 27 is more than line 28, you must pay Minnesota alternative minimum tax. Subtract line 28 from line 27.

Enter the result here and on line 11 of Form M1. (If line 28 is more than line 27, see instructions) . . . . . . . . . . . . 29 Include this schedule and a copy of federal Form 6251 when you file your Form M1. Rev. 2/23 2021 Schedule M1MT, Alternative Minimum Tax Your First Name and Initial

Last Name Social Security Number Round amounts to the nearest whole dollar. 9995 9995 *211851*

Should I file Schedule M1MT? If you had to pay federal alternative minimum tax (AMT) when you filed your federal Form 1040, 1040-SR, or 1040-NR, you must complete Schedule M1MT to determine if you are required to pay Minnesota AMT. You may be required to pay Minnesota alternative minimum tax even if you did not have to pay federal AMT. Before you can complete Schedule M1MT, you must first complete Part I of federal Form 6251, even if you were not required to file Form 6251 with your federal return. You must enclose the completed Form 6251 with your Form M1. Line Instructions Round amounts to the nearest whole dollar. Line 2—Other adjustments and preferences Include amounts from lines 2c through 3 of federal Form 6251 and any AMT adjustment from Schedule K-1 (Form 1065). Line 4 – Other additions from Schedule M1MB and M1NC Include the amounts from lines 1, 4, and 5 of Schedule M1MB and line 25 of Schedule M1NC. Line 5—State and Municipal Bond Interest from Outside Minnesota Line 6—Intangible Drilling Costs If, for regular tax purposes, you elected the optional 60-month write-off under section 59(e) of the Internal Revenue Code (IRC) for all property in this category, skip line 6. No adjustment is necessary. Intangible drilling costs (IDCs) from oil, gas, and geothermal wells are a tax preference item to the extent that the excess IDCs exceed 65% of the net income from the wells. Compute the tax preference item separately for oil and gas properties and for geothermal properties. Compute excess IDCs as follows: 1. Figure the amount of your IDCs allowed for regular tax purposes under IRC, section 263(c), but do not include any section 263(c) deduction for nonproductive wells. 2. Subtract from step 1 the amount that would have been allowed had you amortized these IDCs over a 120-month period starting with the month the well was placed in production. If you prefer not to use the 120-month period, you can elect to use any method permissible in determining cost depletion. Determine your net income by taking the gross income you received or accrued during the tax year from oil, gas, and geothermal wells and reducing it by the deductions allocable to these properties (reduced by the excess IDCs). When refiguring net income, use only income and deductions allowed for AMT purposes. Note: Do not include any amounts you included on line 3 of this schedule. Line 7—Depletion In the case of oil wells and other wells of nonintegrated oil companies, enter the amount by which your depletion deduction under IRC, section 611, exceeds the adjusted basis of the property at the end of your tax year. In computing your year-end adjusted basis, use the rules of IRC, sec­ tion 1016. Do not reduce the adjusted basis by the current year’s depletion. Figure the excess amount separately for each property. Only depreciation that exceeds the adjusted basis of a property is treated as a tax prefer­ ence amount. Note: Do not include any amounts you included on line 3 of this schedule. Line 18 - Other subtractions from Schedule M1M, M1MB and M1NC Add the amounts from: • Schedule M1M lines 11-12, 17-23, 25, 28, • Schedule M1MB lines 11-14, 17-19 • Schedule M1NC line 16 (only include this amount if the result of line 16 of Schedule M1NC is a negative; enter as a positive on line 18 of Schedule M1MT) • Schedule M1NC lines 11, 12, 18, and 27 (Enter as a positive amount on line 18) Line 29 Compare your Minnesota alternative minimum tax on line 27 to the tax from the table on line 28: • If line 28 is equal to or more than line 27, you are not required to pay Minnesota AMT for 2021. Enter zero on line 29. — If you paid Minnesota AMT in one or more years from 1989 through 2020, you should complete Schedule M1MTC, Alternative Mini­ mum Tax Credit, to see if you are eligible for a credit. — If you did not pay Minnesota AMT in any year from 1989 through 2020, do not file Schedule M1MTC. • If line 27 is more than line 28, you are required to pay Minnesota AMT for 2021. Subtract line 28 from line 27. Enter the result on line 29 and on line 11 of Form M1. Include this schedule and a copy of federal Form 6251 when you file Form M1. Worksheet for Line 5 1 Add lines 1 and 2 of Schedule M1M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter the amount of non-Minnesota municipal bond interest included on line 2g of federal Form 6251 . . . . . . . . . . . . . 3 Subtract step 2 from step 1. Enter the result on line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2021 Schedule M1MT Instructions

Before you complete this schedule, read the instructions on the back to see if you are eligible for this subtraction. If you are married and filing separate federal income tax returns, you are not eligible for this subtraction unless you and your spouse lived apart for all of 2021. Your First Name and Initial Last Name Social Security Number 1 If you are married and filing a joint federal income tax return, enter $12,000. If you are single, enter $9,600. If you are married and filing separately, enter $6,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 If you (or your spouse if filing a joint return) are 65 or older, enter 0. If you (and your spouse if filing a joint return) are under age 65, enter your disability pensions and insurance payments included on line 1 of federal Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 If you (or your spouse if filing a joint return) are 65 or older, enter the amount from line 1 above. If you (and your spouse if filing a joint return) are younger than 65, enter the amount from line 1 or line 2, whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Any pension, annuity, or disability benefit included on line 13b of federal Schedule R.

If you did not complete Schedule R, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 a Social Security benefits (from your Forms SSA-1099) . . . . . . . . . . . . . . . . . . . . . . . 5 a

b Taxable Social Security benefits (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 5 b

Nontaxable Social Security benefits (subtract line 5b from line 5a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 a Social Security equivalent benefit portion of Tier 1 paid by the

Railroad Retirement Board (from your Forms RRB-1099) . . . . . . . . . . . . . . . . . . . . . 6 a

b Railroad Retirement Board benefits (included on line 4b and 5b of federal Form 1040 or 1040-SR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 b Total Railroad Retirement Board benefits received (add lines 6a and 6b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Add lines 4, 5, and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Subtract line 7 from line 3. If zero or less, STOP HERE. You do not qualify for this subtraction. . . . . . . . . . . . . . . . . . 8 9 a Federal adjusted gross income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 9 a b Railroad Retirement Board benefits (incl. on line 6b of fed. Form 1040 or 1040-SR) 9 b Subtract line 9b from line 9a. If you received a lump-sum distribution, see instructions . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Amount from the instructions for line 10 (on the back of this schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Subtract line 10 from line 9 (if zero or less, enter 0 on lines 11 and 12 and go on to line 13) . . . . . . . . . . . . . . . . . . . 11 12 Multiply line 11 by 50% (.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Subtract line 12 from line 8 and enter the result here and on line 16 of Schedule M1M.

(if zero or less, enter 0. You do not qualify for this subtraction) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 You must include this schedule with your Form M1. 2021 Schedule M1R, Age 65 or Older/Disabled Subtraction Round amounts to the nearest whole dollar. 9995 *211361* Rev. 1/23

2021 Schedule M1R Instructions Am I eligible? To qualify for this subtraction, you (or your spouse if filing a joint return) must either be aged 65 or older (born before January 2, 1957) or meet the disability requirements below. Also, you must meet the income limitations below. If you are married and filing separate federal income tax returns, you are not eligible unless you and your spouse lived apart for all of 2021. What are the disability requirements? To meet the disability requirements, both of these must be true: • You (or your spouse if filing a joint return) had a permanent and total disability by the end of 2021 • You (or your spouse if filing a joint return) received federally taxable disability income in 2021 You may be eligible if at any time a physician signed the statement in the instructions for federal Schedule R certifying that you have a permanent and total disability. If you are a veteran, you may qualify if you received a signed certification from the Department of Veterans Affairs stating you have a permanent and total disability. If you have never filed Schedule R but believe you have a permanent and total disability, ask your physician to determine if you meet the disability requirements. If you do, have your physician sign the statement in the Schedule R instructions and keep it with your tax records. Note: You do not need to file Schedule R with your federal income tax return to be eligible for the Minnesota subtraction. What are the income limitations? If you (or your spouse if filing a joint return) meet the age or disability requirements, use the table below to see if you are eligible for the subtraction.

And your adjusted gross And your Railroad Retirement Board

You qualify if you are: income* is less than: benefits and nontaxable Social Security are less than:

Filing single, head of household, or qualifying widow(er), and you are 65 or older or disabled $33,700 $ 9,600 Married filing a joint return and both spouses $42,000 $12,000 are 65 or older or disabled Married filing a joint return and one spouse is 65 or $38,500 $12,000 older or disabled Married filing a separate return, you are 65 or older $21,000 $ 6,000 or disabled, and you lived apart from your spouse for all of 2021 * Adjusted gross income is the amount from line 1 of Form M1 plus any lump-sum distributions reported on federal Form 4972, less any taxable Railroad Retirement Board benefits (see line 9 instructions). Line Instructions Line 5b — Taxable Social Security Benefits Enter the amount from line 6b of Form 1040 or Form 1040-SR on line 5b of this form. Line 9 — Adjusted Gross Income If you received a lump-sum distribution and used the ten-year averaging or the capital gain election on federal Form 4972, follow the steps below to determine line 9: 1 From the front of this schedule, subtract line 9b from line 9a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 From your federal Form 4972, add line 10 and any capital gain reported on line 6.

(The line 6 amount must also be reported on line 4 of Schedule M1M) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Add steps 1 and 2, and enter the result here and on line 9 of Schedule M1R . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . On line 9a, your federal adjusted gross income is line 1 of Form M1. Line 10 Enter the dollar amount for your filing status and age: Filing single, head of household, or qualifying widow(er), and you are 65 or older or disabled . . . . . . . . . . . . . . . . . . . . . . $14,500 Married filing a joint return and both spouses are either 65 or older or disabled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $18,000 Married filing a joint return and one spouse is 65 or older or disabled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $14,500 Married filing a separate return and you are 65 or older or disabled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 9,000

Your First Name and Initial

Last Name

Social Security Number

1 Child and Dependent Care Credit (enclose Schedule M1CD) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Enter number of qualifying persons 1a 2 Minnesota Working Family Credit (enclose Schedule M1WFC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Enter number of qualifying children 2a

3 K-12 Education Credit (enclose Schedule M1ED) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Enter number of qualifying children 3a 4 Credit for Parents of Stillborn Children (enclose Schedule M1PSC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Refundable credit for taxes paid to Wisconsin (enclose Schedule M1RCR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Credit for Historic Structure Rehabilitation (enclose certificate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Enter National Park Service (NPS) project number 6a 7 Enterprise Zone Credit (enclose DEED certificate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Angel Investment Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Pass-Through Entity Tax Credit (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Claim of right (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Add lines 1 through 10. Enter the result here and on line 22 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

2021 Schedule M1REF, Refundable Credits

9995 You must include this schedule with your Form M1. *211431* (Rev. 12/10/21)

2021 Schedule M1REF Instructions These credits may allow you to receive a refund even if you do not have a tax liability. Is there a penalty for fraudulently claiming a credit? Yes. If you file a return that fraudulently claims a credit that results in a refund, you may be assessed a penalty equal to 50% of the portion of the refund attributable to fraud. If a fraudulently claimed credit reduced your tax liability, you may also be assessed a penalty equal to 50% of the unpaid tax. Line Instructions Line 1—Child and Dependent Care Credit (Schedule M1CD) Married persons filing separate returns cannot claim this credit. To qualify for the Child and Dependent Care Credit, your adjusted gross income must be less than $65,630 with one qualifying person or $77,630 with two or more qualifying persons, and one of these must apply: • You paid someone (other than your dependent child or stepchild younger than age 19) to care for a qualifying person while you (and your spouse if filing a joint return) were working or looking for work. A qualifying person and qualified expenses are the same as for the federal credit for child and dependent care expenses. • You were a licensed family daycare operator caring for your own dependent child who had not reached age six by the end of the year. • You are married and filing a joint return, your child was born in 2021, and you did not participate in a pretax dependent care assistance program. If you qualify, complete Schedule M1CD, Child and Dependent Care Credit, and include it with your Minnesota income tax return. Enter the number of qualifying persons on line 1a. Line 2—Minnesota Working Family Credit (Schedule M1WFC) Married persons filing separate returns cannot claim this credit. You may qualify for the Minnesota Working Family Credit if you earned income from a job or were self-employed. See the requirements on Schedule M1WFC, Working Family Credit. Include Schedule M1WFC with your Minnesota income tax return. If you are a part-year resident, you may be eligible for this credit based on your percentage of income taxable to Minnesota. Enter the number of your qualifying children on line 2a. Line 3—K–12 Education Credit (Schedule M1ED) Married persons filing separate returns cannot claim this credit. You may receive a credit if you paid education-related expenses in 2021 for a qualifying child in grades kindergarten through 12 (K–12). See qualifying expenses in the Form M1 instructions. To qualify, your household income (adjusted gross income plus most nontaxable income) must be under the limit based on the number of qualifying children you have in grades K–12. A qualifying child is the same as for the federal earned income credit. Enter the number of qualifying children on line 3a. Number of Qualifying Children Your household income limit is: 1 or 2 $37,500 3 $39,500 4 $41,500 5 $43,500 6 or more $43,500 plus $2,000 for each additional qualifying child. If you qualify for the credit, complete Schedule M1ED, K–12 Education Credit, and include it with your Minnesota income tax return. Line 4—Credit for Parents of Stillborn Children (Schedule M1PSC) You may be eligible for the Credit for Parents of Stillborn Children if: • You experienced a stillbirth in 2021 • You received a Certificate of Birth Resulting in Stillbirth from the Minnesota Department of Health, Office of Vital Records • The child would have been your dependent if the child had been born alive We may ask you to provide a copy of your Certificate of Birth Resulting in Stillbirth. If you qualify for the credit, complete Schedule M1PSC, Credit for Parents of Stillborn Children, and include it with your Minnesota income tax return. If you are a part-year or nonresident, you may be eligible for this credit based on your percentage of income taxable to Minnesota. Continued

Line 5—Refundable credit for taxes paid to Wisconsin (Schedule M1RCR) You may be eligible for a refundable credit if you were a Minnesota resident who paid taxes to Wisconsin in 2021. If you qualify for this credit, complete Schedule M1RCR, Credit for Tax Paid to Wisconsin, and include it with your Minnesota income tax return. Line 6 — Credit for Historic Structure Rehabilitation You may be eligible for a Minnesota credit if all of these apply: • You made qualified improvements to a historic property in Minnesota • The improvements qualify for the federal Historic Rehabilitation Credit under Internal Revenue Code, section 47 • You applied for certification to the Minnesota State Historic Preservation Office (SHPO) before starting the project • The SHPO issued a credit certificate upon the project’s completion Enter your credit amount and National Park Service number listed on your credit certificate from the SHPO. Note: We reserve the right to audit any amount you claim. Enclose a copy of the credit certificate when you file your Minnesota return. If you are eligible for the federal Historic Rehabilitation Credit through an interest in a partnership, S corporation, estate, or trust, enter the amount of the credit from your Schedule KPI, KS, or KF. If you receive a grant in lieu of the credit for the entire amount, you are not eligible for the tax credit. If you received a grant for a portion of the claimed amount, you may be eligible for a partial credit. The credit or grant is paid in five equal annual installments beginning with the year the project is completed. Assignment of credit. If you are eligible for this credit but have assigned it to another taxpayer, you may not claim the portion of the credit that you assigned. Line 7 — Enterprise Zone Credit The Enterprise Zone Credit is a refundable credit for sole proprietors, partners of a partnership, or shareholders of an S corporation. If you qualify, you would have received paperwork from the Minnesota Department of Employment and Economic Development (DEED). Include a copy of the documentation with Form M1. Include the total of amounts reported to you on Schedule KS, line 29 and Schedule KPI, line 29. Line 8 — Angel Investment Tax Credit If you made an investment in certain Minnesota businesses, you may be eligible for a refundable income tax credit. The credit is equal to 25 percent of any new investment in a qualified business. The maximum credit is $125,000, or $250,000 if married and filing a joint return. The Minnesota Department of Employment and Economic Development (DEED) certifies investors, investment funds, and businesses as being eligible to participate in this credit program. DEED allocates credits to eligible taxpayers who make qualifying investments subject to a statutory maximum annual appropriation. If you made a qualified investment in a Minnesota business in 2021, enter the amount listed on the Angel Investment Tax Credit Certificate issued by DEED, and include a copy of the certificate with Form M1. For more information, visit the DEED website at www.mn.gov/deed. Line 9 — Pass-through Entity Tax Credit The pass-through entity tax credit is a refundable credit for qualifying individuals of a pass-through entity which elects to pay tax at the entity level. The entity passes the refundable credit for taxes paid by the entity to the individual shareholders, partners, and beneficiaries. Include the amounts from line 30 of Schedules KS, line 30 of Schedule KPI, and line 36 of Schedule KF. Line 10 — Claim of Right If you repaid income in 2021 for income you received in a prior year and the amount of the repayment is over $3,000, you may claim a credit for the amount repaid on line 10. You must recalculate your tax amount for the year you originally received the income to determine the credit. The credit amount is the difference between your tax liability for that year with and without the income. Include a copy of the recom­ puted tax return showing the tax liability computed without the repaid income. If the repayment is $3,000 or less, you may not claim a credit. You may claim an itemized deduction on line 24 of Schedule M1SA for these repayments. Your deduction is subject to the 2% floor. Your total miscellaneous deductions must exceed 2% of federal adjusted gross income, and you may only deduct the portion above that level.

Medical and Dental Expenses

1 Medical and dental expenses (see instructions) . . . . . . . . . . . . . . . . . . . . 1

2 Adjusted gross income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Multiply line 2 by 10% (.10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Subtract line 3 from line 1. If line 3 is more than line 1, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Taxes You Paid

5 Real estate taxes (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Personal property taxes (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Enter the lesser of line 7 or $10,000 ($5,000 if Married Filing Separately) 8

9 Other taxes. List the type and amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Interest You Paid 11 Home mortgage interest and points on federal Form 1098 . . . . . . . . . . 11 12 Home mortgage interest and points not reported to you on Form 1098

(see instructions) 12 13 Investment interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Add lines 11 through 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Charitable Contributions 15 Charitable contributions by cash or check (see instructions) . . . . . . . . . 15 16 Charitable contributions by other than cash or check (see instructions) 16 17 Carryover of charitable contributions from a prior year . . . . . . . . . . . . . 17 18 Add lines 15 through 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Casualty and Theft Losses 19 Casualty or theft loss (enclose Schedule M1CAT) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Unreimbursed Employee Business Expenses 20 Unreimbursed employee expenses (enclose Schedule M1UE) . . . . . . . . 20 21 Adjusted gross income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Multiply line 21 by 2% (.02) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Subtract line 22 from line 20. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Other Miscellaneous Deductions 24 Other miscellaneous deductions (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

List type and amount 25 Add lines 4, 10, 14, 18, 19, 23, and 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Complete the worksheet in the instructions if Line 1 of Form M1

is more than $199,850 ($99,925 if your filing status is Married Filing Separately) . . . . . . . . . . . . . . . . . . . . . 26

27 Subtract line 26 from line 25. Enter the result here and on line 4 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . 27 Rev. 2/23 2021 Schedule M1SA, Minnesota Itemized Deductions 9995 *211161* Your First Name and Initial

Last Name

Your Social Security Number

2021 Schedule M1SA Instructions Should I file this schedule? Complete and file Schedule M1SA, Minnesota Itemized Deductions, to claim itemized deductions on your Minnesota income tax return. Generally, you will benefit more by filing Schedule M1SA if your itemized deductions are more than your standard deduction. Use the Standard Deduction Table to determine your standard deduction. You may file Schedule M1SA even if you did not file federal Schedule A. If you filed federal Schedule A, you will use many of the amounts on that schedule for Schedule M1SA. If you filed federal Form 1040-NR you are not eligible for the standard deduction unless a U.S. tax treaty allows it. You may qualify for certain Minnesota itemized deductions such as charitable contributions, casualty and theft losses, and certain miscellaneous deductions. If you entered amounts on lines 2 through 7 of Form 1040-NR, Schedule A, see instructions for lines 15-19 and line 24 of this schedule to determine your Minnesota itemized deductions. Line Instructions Line 1 — Medical and Dental Expenses If you filed federal Schedule A and entered an amount on line 1, enter that amount on line 1 of Schedule M1SA. If you did not file Schedule A or enter an amount on line 1 of Schedule A, enter the total of your medical and dental expenses after you reduce these expenses by any payments received from insurance or other sources. Examples of Medical and Dental Payments You Can Deduct To the extent you were not reimbursed, you can deduct what you paid for: • Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance contracts. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on federal Schedule 1, line 17. You cannot deduct insurance premiums paid with pretax dollars because the premiums are not included in box 1 of your federal Form W-2. If you are a retired public safety officer, you cannot deduct any premiums to the extent you paid for them with a tax-free distribution from your retirement plan. • Prescription medicines or insulin. • Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists, podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists. • Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths your doctor ordered. • Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit. • Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you can deduct only the cost of the nursing help. • Hospital care (including meals and lodging), clinic costs, and lab fees. • Qualified long-term care services. • The supplemental part of Medicare insurance (Medicare B). • The premiums you pay for Medicare Part D insurance. • A program to stop smoking and any prescription medicines to alleviate nicotine withdrawal. • A weight-loss program as treatment for a specific disease (including obesity) diagnosed by a doctor. • Medical treatment at a center for drug or alcohol addiction. • Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, and the cost to maintain them. • Surgery to improve defective vision, such as laser eye surgery or radial keratotomy. • Lodging expenses (but not meals) while away from home to receive medical care provided by a physician in a hospital or a medical care facility related to a hospital, provided there was no significant element of personal pleasure, recreation, or vacation in the travel. • Ambulance service and other travel costs to get medical care. If you used your own vehicle to go to and from a place to receive care, you can claim 17 cents per mile or what you actually spent for gas and oil. Add parking and tolls to the amount you claim under either method. • Cost of breast pumps and supplies that assist lactation. Limit on long-term care premiums you can deduct If the person was, at the end of 2021, age Then the most you can deduct is 40 or under $450 41-50 $850 51-60 $1,690 61-70 $4,520 71 or older $5,640 Standard Deduction Table Check the boxes that apply to you and your spouse. If you are Married Filing Separately, check boxes only for your own status, unless your spouse has no gross income and cannot be claimed as a dependent. You: 65 or older blind

Your Spouse: 65 or older

blind Filing status Boxes Checked Above Standard Deduction Single: 0 $ 12,525

1 14,175

2 15,825 Married 0 $ 25,050 Filing Jointly or 1 26,350 Qualifying 2 27,650 Widow(er): 3 28,950

4 30,250 Married 0 $ 12,525 Filing 1 13,825 Separately: 2 15,125

3 16,425

4 17,725 Head of 0 $ 18,800 Household: 1 20,450

2 22,100 Continued

Examples of Medical and Dental Payments You Cannot Deduct • The cost of diet food • Cosmetic surgery, unless it was necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or a disfiguring disease • Life insurance or income protection policies • The Medicare tax on your wages and tips, or the Medicare tax paid as part of the self-employment tax or household employment taxes • Nursing care for a healthy baby • Illegal operations or drugs • Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S.-approved drugs manufactured without FDA approval • Nonprescription medicines other than insulin (including nicotine gum and certain nicotine patches) • Travel your doctor told you to take for rest or a change • Funeral, burial, or cremation costs Whose medical and dental expenses can you include? You can include medical and dental bills you paid in 2021 for any of these individuals, either when the services were provided or when you paid for them. • Yourself and your spouse • All dependents you claim on your return • Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents • Any person you could have claimed as a dependent on your return unless that person received $4,350 or more of gross income or filed a joint return • Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else’s 2021 return Reimbursements. If your insurance company paid the provider directly for part of your expenses, and you paid only the amount that remained, include on line 1 only the amount you paid. If you received a reimbursement in 2021 for medical or dental expenses you paid in 2021, reduce your 2021 expenses by this amount. If you received a reimbursement in 2021 for prior year medical or dental expenses, do not reduce your 2021 expenses by this amount. Cafeteria plans. You cannot deduct amounts that were already excluded from your income. Do not include on line 1 insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the premiums are included in box 1 of your Forms W-2. Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Forms W-2. Line 2 - Adjusted Gross Income Enter the amount from line 1 of Form M1. If the amount is zero or less, enter 0. Line 5 — Real Estate Taxes If you filed federal Schedule A, enter the amount from line 5b. Include state and local taxes you paid on real estate if all of these apply: • You did not use the real estate for business • The taxes were assessed uniformly at a like rate on all real property throughout the community • The tax proceeds are used for general community or governmental purposes IRS Publication 530 explains the deductions homeowners can take. Do not include: • Itemized charges for services to specific property or persons (for example, a $20 monthly charge per house for trash collection, a $5 charge for every 1,000 gallons of water consumed, or a flat charge for mowing a lawn that had grown higher than permitted under local ordinance) • Charges for improvements that tend to increase the value of your property (for example, an assessment to build a new sidewalk). The cost of property improvement is added to the basis of the property. A charge is deductible if it is used only to maintain an existing public facility in service (for example, a charge to repair an existing sidewalk, and any interest included in that charge) If your mortgage payments include real estate taxes, you can deduct only the amount the mortgage company actually paid to the taxing authority in 2021. If you sold your home in 2021, any real estate tax charged to the buyer should be shown on your settlement statement and in box 6 of any federal Form 1099-S you received. This amount is considered a refund of real estate taxes (see Refunds and rebates). Any real estate taxes you paid at closing should be shown on your settlement statement. Refunds and rebates. If you received a refund or rebate in 2021 such as from a 2020 Form M1PR, Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund, reduce your deduction by the amount of the refund or rebate. Line 6 — Personal Property Taxes If you filed federal Schedule A and you had an amount on line 5c, enter that amount on line 6 of Schedule M1SA. Enter the state and local personal property taxes you paid, but only if the taxes were based on value alone and imposed on a yearly basis. If you are claiming registration tax for a vehicle registered in Minnesota, you may deduct part of your Minnesota vehicle license fee as personal property tax for passenger automobiles, pick-up trucks, and vans. You may not deduct other amounts, such as the plate fee and filing fee. Calculate the allowed deduction by subtracting $35 from your vehicle’s registration tax for each vehicle you register. To find the registration tax: • Go to www.drive.mn.gov and select Calculate Registration Tax • Look at the vehicle registration renewal form issued by Driver and Vehicle Services Continued

Line 9 — Other Taxes If you had any deductible tax not listed on lines 5 or 6, list the type and amount of tax. Include income tax you paid to a foreign country or U.S. possession. You cannot claim a deduction for foreign taxes if you included those taxes on federal Form 1116. Lines 11 through 13 — Interest You Paid The rules for deducting interest vary, depending on whether you used the loan proceeds for business, personal, or investment activities. See IRS Publication 535 for more information about deducting business interest expenses. See IRS Publication 550 for more information about deducting investment interest expenses. You cannot deduct personal interest. If you use the proceeds of a loan for more than one purpose (for example, personal and business), you must allocate the interest on the loan to each use. Do not allocate home mortgage interest if it is fully deductible, regardless of how you used the funds. You allocate interest (other than fully deductible home mortgage interest) on a loan in the same way as the loan is allocated. Trace disbursements of the debt proceeds to specific uses. For more information on allocating interest, see IRS Publication 535. Generally, if you paid interest in 2021 that applies to any period after 2021, you can deduct only amounts that apply for 2021. Line 11 — Home Mortgage Interest Reported on Federal Form 1098 If you filed federal Schedule A, enter the amount from line 8a. Do not include any home equity loan interest that was included on line 8a. If you meet the exception to the federal limitation for a loan taken out after December 15, 2017, but before April 1, 2018, follow the instructions for limits on loans taken out on or after December 16, 2017, on Schedule M1SA. Enter on line 11 mortgage interest and points reported to you on federal Form 1098. A home mortgage is any loan secured by your main home or second home. It includes first and second mortgages and refinanced mortgages. A home can be a house, condominium, cooperative, mobile home, boat, or similar property. The home must provide basic living accommodations, including sleeping space, toilet, and cooking facilities. Limit on loans taken out before December 16, 2017. For qualifying debt taken out before December 16, 2017, you can only deduct mortgage interest on up to $1,000,000 ($500,000 if you are married and file a separate return) of that debt. The only exception is for loans taken out on or before October 13, 1987. See IRS Publication 936, if you took out the loan on or before October 13, 1987. Limit on loans taken out on or after December 16, 2017. For qualifying debt taken out on or after December 16, 2017, you can only deduct home mortgage interest on up to $750,000 ($375,000 if you are married and file a separate return) of that debt. If you also have qualifying debt subject to the $1,000,000 limitation discussed under the previous paragraph, the $750,000 limit for debt taken out on or after December 16, 2017, is reduced by the amount of your qualifying debt subject to the $1,000,000 limit. Refund of overpaid interest. If your Form 1098 shows any refund of overpaid interest, do not reduce your deduction by the refund. Interest reported on someone else’s Form 1098. If you and at least one other person (other than your spouse, if filing jointly) were liable for and paid interest on the mortgage, and the interest was reported on the other person’s Form 1098, report your share of the interest on line 2. (See IRS Publication 936 to calculate your mortgage interest deduction.) Form 1098 does not show all interest paid. If you paid more interest to the recipient than is shown on Form 1098, show the larger deductible amount on line 11 and explain the difference. If you are filing a paper return, explain the difference by attaching a statement to your paper return and printing “See attached” to the right of line 11. Line 12 — Home Mortgage Interest not reported on federal Form 1098 If you filed federal Schedule A, enter the amount from line 8b. If you paid mortgage interest to a recipient who did not provide you a Form 1098, report your deductible mortgage interest on line 12. Seller financed mortgage. If you paid home mortgage interest to the person from whom you bought the home and that person did not provide you a Form 1098, write that person’s name, identifying number, and address on the line next to line 12. If the recipient of your home mortgage payment(s) is an individual, the identifying number is their Social Security Number (SSN). Otherwise, it is their Federal Employer Identification Number (FEIN). You must also let the recipient know your SSN. Interest reported on someone else’s Form 1098. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the home mortgage interest paid was reported on the other person’s Form 1098, identify the name and address of the person or persons who received a Form 1098 reporting the interest you paid. If you are filing a paper return, identify the person by attaching a statement to your paper return and printing “See attached” to the right of line 12. Points not reported on Form 1098. Points are shown on your settlement statement. Points you paid only to borrow money are generally deductible over the life of the loan. See IRS Publication 936 to figure the amount you can deduct. You may not deduct points paid for other purposes, such as for a lender’s services. Refinancing. Generally, you must deduct points you paid to refinance a mortgage over the life of the loan. This is true even if the new mortgage is secured by your main home. If you used part of the proceeds to improve your main home, you may be able to deduct the part of the points related to the improvement in the year paid. See IRS Publication 936 for details. Line 13 — Investment Interest If you filed federal Schedule A, enter the amount from line 9. Investment interest is interest paid on money you borrowed that is allocable to property held for investment. It does not include any interest allocable to passive activities or to securities generating tax-exempt income. Continued

Complete and attach a 2021 federal Form 4952 for Minnesota purposes to figure your deduction unless all of these apply: • Your investment interest expense is less than your investment income from interest and ordinary dividends minus any qualified dividends • You have no other deductible investment expenses • You have no disallowed investment interest expense from 2020 Lines 15 through 17 — Charitable Contributions You can deduct contributions you gave to organizations that are religious, charitable, educational, scientific, or literary in purpose. You can also deduct what you gave to organizations that work to prevent cruelty to children or animals. See IRS Publication 526 for details. To verify an organization’s charitable status: • Check with the organization you donated to; the organization should be able to verify its charitable status • Use the online search tool at www.irs.gov/EOSelectCheck to see if an organization is eligible to receive tax-deductible contributions Examples of Qualified Charitable Organizations This list gives some examples of qualified organizations. See IRS Publication 526 for more examples. • Churches, mosques, synagogues, temples, and other religious organizations • Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, and United Way • Fraternal orders, if the contributions will be used for the purposes listed under Charitable Contributions • Veterans’ and certain cultural groups • Nonprofit hospitals and medical research organizations • Most nonprofit educational organizations, such as colleges, but only if your contribution is not a substitute for tuition or other enrollment fees • Federal, state, and local governments, if the contributions are solely for public purposes Amounts You Can Deduct Contributions can be in cash, property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organizations described earlier. If you drove to and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. Add parking and tolls to the amount you claim under either method. Do not deduct any amounts repaid to you. You may deduct volunteer mileage reimbursement exceeding 14 cents on line 24 of Schedule M1M. Contributions from which you benefit. If you made a contribution and received a benefit in return, such as food, entertainment, or merchandise, you can generally only deduct the amount that is more than the value of the benefit. This rule does not apply to certain membership benefits provided in return for an annual payment of $75 or less or to certain items or benefits of token value. For details, see IRS Publication 526. Example. You paid $70 to a charitable organization to attend a fundraising dinner and the value of the dinner was $40. You can deduct only $30. Contributions of $250 or more. You can deduct a contribution of $250 or more only if you have a statement from the charitable organization showing: • The amount of any money contributed and a description (but not value) of any property donated • Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or services, they must include a description and estimate of the value. If you received only intangible religious benefits (such as admission to a religious ceremony), the organization must state this, but it does not have to describe or value the benefit In figuring whether a donation is $250 or more, do not combine separate donations. For example, if you gave your church $25 each week for a total of $1,300, treat each $25 payment as a separate donation. If you made donations through payroll deductions, treat each deduction from each paycheck as a separate donation. See IRS Publication 526 if you made a separate donation of $250 or more through payroll deduction. Limit on the amount you can deduct. See IRS Publication 526 to figure the amount of your deduction if any of these apply: • Your cash contributions or contributions of ordinary income property are more than 30% of the amount on line 1 of Form M1 • Your contributions of capital gain property are more than 20% of the amount on line 1 of Form M1 • You gave contributions of property that increased in value or gave donations of the use of property Amounts you cannot deduct • Travel expenses (including meals and lodging) while away from home performing donated services, unless there was no significant element of personal pleasure, recreation, or vacation in the travel • Political contributions • Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups • Cost of raffle, bingo, or lottery tickets • Value of your time or services • Value of blood given to a blood bank • The transfer of a future interest in tangible personal property. Generally, no deduction is allowed until the entire interest has been transferred • Donations to individuals and groups that are operated for personal profit • Donations to foreign organizations. However, you may be able to deduct donations to certain U.S. organizations that transfer funds to foreign charities and certain Canadian, Israeli, and Mexican charities. See IRS Publication 526 for details. • Donations to organizations engaged in certain political activities that are of direct financial interest to your trade or business • Donations to groups whose purpose is to lobby for changes in the laws • Donations to civic leagues, social and sports clubs, labor unions, and chambers of commerce Continued

• Value of benefits received in connection with a contribution to a charitable organization. See IRS Publication 526 for exceptions. • Cost of tuition. However, you may be able to deduct this as a job education expense on line 20 or take an education credit Line 15 — Charitable Contributions by Cash or Check If you filed federal Schedule A, enter the amount from line 11. If you filed federal Form 1040-NR, enter the amount from line 2 of Schedule A. 1. Enter on line 15 the total value of donations you made in cash or by check (including out-of-pocket expenses). Recordkeeping. Keep bank records of contributions (such as a canceled check or credit card statement) or written records from the charity, regardless of your amounts contributed. The written record must include the name of the charity, date, and amount of the contribution. If you made contributions through payroll deduction, see IRS Publication 526. Do not attach the record to your tax return. Line 16 — Other Than by Cash or Check If you filed federal Schedule A, enter the amount from line 12. If you filed federal Form 1040-NR, enter the amount from line 3 of Schedule A. Enter the total value of your contributions of property other than by cash or check. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy or sell and both are aware of the conditions of the sale. For more details on determining the value of donated property, see IRS Publication 561. Deduction more than $500. If the amount of your deduction is more than $500, you must complete and attach a statement identifying the date of contribution, name of the charitable organization, description of the property, and the fair market value. Deduction more than $5,000. If your total deduction is over $5,000 ($500 for certain contributions of clothing and household items), you may also have to get appraisals of the values of the donated property. See federal Form 8283 and its instructions for details. Contribution of motor vehicle, boat, or airplane. If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your paper return. The organization may use Form 1098-C to provide the required information. Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record that shows the organization’s name and address, the date and location of the gift, and a description of the property. For each gift of property, you should also keep reliable written records that include: • How you figured the property’s value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal • The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its fair market value • How you figured your deduction if you chose to reduce your deduction for donations of capital gain property • Any conditions attached to the donation Line 17 — Carryover from Prior Year If you have contributions that you could not deduct in an earlier year because they exceeded the limits on the amount you could deduct, you generally have five years to use those contributions. The same limits apply this year to your carryover amounts as applied to those amounts in the earlier year. After applying those limits, enter the amount of your carryover that you are allowed to deduct this year. Line 19 — Casualty and Theft Losses Complete Schedule M1CAT, Casualty and Theft. If you filed federal Schedule A and entered an amount on line 15, complete a Schedule M1CAT for that casualty. If you filed federal Form 1040NR and entered an amount on line 6 of Schedule A, complete Schedule M1CAT for that casualty or theft loss. You may be able to deduct part or all of each loss caused by any of these: • Theft, vandalism, fire, storm, or similar causes • Car, boat, and other accidents • Corrosive dry-wall • Money you had in a financial institution but lost because of the institution’s insolvency or bankruptcy You can deduct personal casualty or theft losses only to the extent that: • The amount of each separate casualty or theft loss is more than $100 • The total amount of all losses during the year reduced by $100 is more than 10% of the amount on line 1 of Form M1 Corrosive drywall losses. If you paid for repairs to your personal residence or household appliances because of corrosive drywall, you may be able to deduct on line 19 those amounts paid. See IRS Publication 547 for details. Line 20 — Unreimbursed Employee Expenses Complete and enclose Schedule M1UE, Unreimbursed Employee Business Expenses. If you are married, filing a joint return, and both you and your spouse claim deductions for unreimbursed employee expenses, each spouse must complete a separate Schedule M1UE with their own expense and reimbursement amounts. Enter the total ordinary and necessary job expenses you paid for which you were not reimbursed. An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be required to be considered necessary. Continued

You must complete Schedule M1UE if either of these apply: • You claim any travel, transportation, meal, or entertainment expenses for your job • Your employer reimbursed you for any of your job expenses that you would otherwise report on line 20 Do not include educator expenses you deducted on line 11 of federal Schedule 1. Examples of other expenses to include on Schedule M1UE are: • Safety equipment, small tools, and supplies needed for your job • Uniforms required by your employer that are not suitable for ordinary wear • Protective clothing required in your work, such as hard hats, safety shoes, and glasses • Physical examinations required by your employer • Dues to professional organizations and chambers of commerce • Subscriptions to professional journals • Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job • Certain business use of part of your home (see IRS Publication 587 for details on limits) • Certain educational expenses (see IRS Publication 970 for details) Line 21 — Adjusted Gross Income Enter the amount from line 1 of Form M1. If the amount is zero or less, enter 0. Line 24 — Other Miscellaneous Deductions List the type and amount of each expense from the following list next to line 24 and enter the total of these expenses on line 24. If you are filing a paper return and you cannot fit all your expenses on the line next to line 24, attach a statement instead showing the type and amount of each expense. If you filed federal Schedule A, you may have reported these deductions on line 16. If you filed federal Form 1040-NR, you may qualify for only certain deductions from the following list which you may have deducted on line 7 of Form 1040-NR, Schedule A. You may deduct only these expenses on line 24: • Gambling losses to the extent of gambling winnings reported on line 8b of federal Schedule 1. Gambling losses include, but are not limited to, the cost on non-winning bingo, lottery, and raffle tickets • Federal estate tax on income in respect of a decedent • Deduction for amortizable bond premium (for example, a deduction allowed for a bond premium carryforward or a deduction for amortizable bond premium on bonds acquired before October 23, 1986) • Deduction for repayment of amounts under a claim of right, if over $3,000 (see IRS Publication 525 for details) • Certain unrecovered investment in a pension • Impairment-related work expenses of a person with a disability • Deduction allowable in connection with personal property used in a short sale as described under section 67(b)(8) • Deduction of taxes, interest, and business depreciation for cooperative housing corporation tenant-stockholder under section 216 of the Internal Revenue Code Line 26 — Itemized Deduction Limitation Complete the Worksheet for Line 26 if your adjusted gross income from line 1 of Form M1 is more than $199,850 ($99,925 if married and filing a separate return). Worksheet for Line 26 1 Enter the amount from line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter the total amounts from lines 4, 13, and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract step 2 from 1. If the result is zero or less, STOP HERE and enter 0 on line 26. . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Multiply step 3 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Adjusted Gross Income: Enter the amount from line 1 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Enter $199,850 ($99,925 if married and filing a separate return) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Subtract step 6 from step 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Multiply step 7 by 3% (.03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Enter the smaller of step 4 or step 8. Enter the result here and on line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If married and filing separate returns, each spouse must complete a separate Worksheet for Line 26.