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.