*221111* 2022 Form M1, Individual Income Tax Do not use staples on anything you submit. From Your Federal Return (see instructions)

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

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

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

6 State income tax refund from line 1 of federal Schedule 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Subtractions from line 32 of Schedule M1M and line 21 of Schedule M1MB (see instructions) . . . . . . . . . . . . . . 7

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

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

Current Home Address Check if Address is: New Foreign City State ZIP Code 2022 Federal Filing Status (place an X in one box): (1) Single (2) Married Filing Jointly (3) Married Filing Separately (4) Head of Household (5) Qualifying Widow(er) Spouse Name Spouse SSN Dependents (see instructions): Dependent 1 First Name Dependent 1 Last Name Dependent 1 SSN Dependent 1 Relationship to You Dependent 2 First Name Dependent 2 Last Name Dependent 2 SSN Dependent 2 Relationship to You Dependent 3 First Name Dependent 3 Last Name Dependent 3 SSN Dependent 3 Relationship to You Your Code Spouse’s Code State Elections Campaign Fund To grant $5 to this fund, enter the code for the party of your choice. It will help candidates for state offices pay campaign expenses. This will not increase your tax or reduce your refund. Political Party Code Numbers: Republican. . . . . . . . . . . . . . . . 11 Democratic/Farmer-Labor . . . 12 Independence. . . . . . . . . . . . . 13 Grassroots/Legalize Cannabis 14 Libertarian. . . . . . . . . . . . . . . . 16 Legal Marijuana Now . . . . . . . 17 General Campaign Fund. . . . . 99

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

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

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

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

13a 13b

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

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

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

16 Amount from line 19 of Schedule M1C, Nonrefundable Credits (enclose Schedule M1C). . . . . . . . . . . . . . . . . . . 16

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

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

19 Add lines 17 and 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Minnesota income tax withheld. Complete and enclose Schedule M1W to report Minnesota withholding from Forms W-2, 1099, and W-2G and Schedules KPI, KS, and KF . . . . . . . . . . . . . . . . . . . . 20

21 Minnesota estimated tax and extension payments made for 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

22 Amount from line 12 of Schedule M1REF, Refundable Credits (see instructions; enclose Schedule M1REF) . . . . 22

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

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

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

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

Checking Savings

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

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

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

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

29 Amount from line 24 you want applied to your 2023 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29

Your Signature Spouse’s Signature (If Filing Jointly) Date (MM/DD/YYYY) Daytime Phone Email Address Taxpayer(s): I declare that this return is correct and complete to the best of my knowledge and belief. Include a copy of your 2022 federal return and schedules. Mail to: Minnesota Individual Income Tax, Mail Station 0010, 600 N. Robert St., St. Paul, MN 55145-0010 I authorize the Minnesota Department of Revenue to discuss this tax return with the preparer or the third-party designee indicated on my federal return. I do not want my paid preparer to file my return electronically. 2022 M1, page 2 Paid Preparer’s Signature Date (MM/DD/YYYY) PTIN or VITA/TCE # (required) Preparer’s Daytime Phone Preparer’s Email Address

9995 *221121*

2022 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 2022 . . . . . . . . . . . . . . . . . . . . 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 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 $60,000, 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. Note: If you need assistance in a language other than English, call us at 651-296-3781 or 1-800-652-9094 for free interpreter services. Nota: Si usted necesita asistencia en un idioma que no sea inglés, llámenos al 651-296-3781 o al 1-800-652-9094 para servicios de intérprete gratuitos. Lub Ceeb Toom: Yog tias koj xav tau kev pab lwm hom lus uas tsis yog lus Askiv, hu rau peb ntawm 651-296-3781 lossis 1-800-652-9094 kom tau txais kev pa txhais lus dawb. Xasuusin: Haddii aad caawimo ugu baahantahay luqad aan Ingiriisi ahayn, naga soo wac 651-296-3781 ama 1-800-652- 9094 si aad u hesho adeegyo turjubaan bilaash ah.

3 What’s new for 2022? Volunteer Mileage Reimbursement Subtraction If you received mileage reimbursement in service of a charitable organization, you may now subtract the amount you received that exceed­ ed the volunteer mileage rate (14 cents per mile). The maximum amount of the subtraction is limited to 58.5 cents per mile for reimburse­ ments from January 1 to June 30 and 62.5 cents per mile for reimbursements from July 1 to December 31. For details, see Schedule M1M, Income Additions and Subtractions. Minnesota Frontline Worker Pay Program Subtraction If you received a payment from the Minnesota Frontline Worker Pay Program, you may subtract the amount that is included in your federal adjusted gross income. See Schedule M1M. 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 $206,050 ($103,025 if you are married and filing a separate return). These are the standard deduction amounts determined for your filing status: • $12,900 for Single • $25,800 for Married Filing Jointly or Qualifying Widower • $12,900 for Married Filing Separately • $19,400 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. You may not claim the standard deduction if either of these apply: • You are filing a return for a period of less than twelve months due to changes in the annual account period • You are a nonresident alien of the United States • An exception applies if you claim the standard deduction under a U.S. 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 $206,050 ($103,025 if you are married and filing a separate return). Dependent Exemptions The dependent exemption amount is $4,450 for each qualifying dependent in 2022. Your total exemption amount is reduced if your income exceeds certain amounts based on your filing status: • $206,050 for Single • $309,050 for Married Filing Jointly or Qualifying Widow(er) • $154,525 for Married Filing Separately • $257,550 for Head of Household See page 13 to determine who qualifies and how much you can deduct. Enter information on 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, 2023, 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 enter 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 2022 and you itemized deductions on your 2021 federal Form 1040, you may need to report an amount on line 1 of your 2022 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 • Use our 1099-G Refund System (go to www.revenue.state.mn.us and enter 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 2022. If you received a property tax refund for these taxes on a 2021 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 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 2022 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 2022 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 2022 • 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 2022 and required to file a federal income tax return, you are required to file a Minnesota income tax return. If you are age 65 or older, your income and lifestyle changes may affect your Minnesota income taxes. See Fact Sheet 6, Seniors, for more information. 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, 1958 $12,900 You were born before January 2, 1958 $14,600 Married Filing Jointly You and your spouse were born on or after January 2, 1958 $25,800 You or your spouse was born before January 2, 1958 $27,150 You and your spouse were born before January 2, 1958 $28,500 Head of Household You were born on or after January 2, 1958 $19,400 You were born before January 2, 1958 $21,100 Married Filing Separately Any age $5 Qualifying Widow(er) You were born on or after January 2, 1958 $25,800 You were born before January 2, 1958 $27,150 *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 2022 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 2022 and your 2022 Minnesota source income is $12,900 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 $12,900 or more, you must file a Minnesota income tax return and Schedule M1NR. If the result is less than $12,900 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, 1958 Meet certain income requirements for 2022 You may qualify for an income tax subtraction on Schedule M1R. Are permanently and totally disabled at the end of 2022 • Meet certain income requirements for 2022 • Received federally taxable disability income in 2022 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.. • Special Homestead Classification: Class 1b (for qualifying blind and disabled property owners). . For more information on tax issues for 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 2022: • 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 or professional 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 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 or professional service income covered under reciprocity is $12,900 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 or national, 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 2022 Minnesota income tax return should be electronically filed, postmarked, or dropped off by April 18, 2023. Your tax payment is due in full by April 18, 2023, 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 16, 2023. 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 2022 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, worksheets, and records of all items appearing on the return (such as Forms W-2 and 1099) until the statute of limitations runs out for the return. 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, 2023, 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 enter 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 2022. If you filed federal Form 1040, enter the amount from: • Line 1z 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 2022. 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 2022 from: • Line 7 of Schedule 1 if you filed Form 1040, 1040-SR, or 1040-NR Line D—Federal Taxable Income Enter your 2022 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 2022 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 2022 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 2022, 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 2021 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, 1958. You are considered blind if you were totally blind as of December 31, 2022, 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 $ 12,900 1 14,600 2 16,300 Married filing joint 0 25,800 1 27,150 2 28,500 3 29,850 4 31,200 Qualified widow(er) 0 25,800 1 27,150 2 28,500 Married filing separately 0 12,900 1 14,250 2 15,600 3 16,950 4 18,300 Head of Household 0 19,400 1 21,100 2 22,800 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 $206,050 ($103,025 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 $206,050 ($103,025 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 $800?

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

No. Enter $1,150 on step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter $12,900. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Check the boxes that apply and enter the total number of boxes checked on step 3

You were born before January 2, 1958

You are blind

Your spouse was born before January 2, 1958

Your spouse is blind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Multiply the number of boxes checked in Step 3 by $1,700 ($1,350 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 1z, and Schedule 1, lines 3, 6, 8r, 8t, and 8u minus the amount, if any, on Schedule 1, line 15. 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 $206,050 ($103,025 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. 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.

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 $4,450. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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): $309,050 Single: $206,050 Head of Household: $257,550 Married Filing Separately: $154,525 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,450 Line 6—State Income Tax Refund Enter any state income tax refund amounts included as income on your federal return. Line 7—Subtractions from line 32 of Schedule M1M and line 21 of Schedule M1MB Complete Schedule M1M, Income Additions and Subtractions, if any of these apply. If, in 2022, you: • Received a payment from the Minnesota Frontline Worker Pay Program • Received mileage reimbursement in service of a charitable organization • Received interest from a federal government source • Were a medical cannabis manufacturer who incurred or paid expenses disallowed under section 280E of the Internal Revenue Code • 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 2017 through 2021 or received a federal bonus depreciation subtrac- tion in 2022 from an estate or trust • Reported federal section 179 expensing as an addition to income in a year 2017 through 2019 • Were born before January 2, 1958, 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 2022, 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) • Worked and lived on the Indian reservation of which you are an enrolled member Line Instructions (cont.)

14 Line Instructions (cont.) • 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 • 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 • 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 2022 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 funds were withdrawn from the account and not used for qualified expenses • Received a qualified 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. 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.

15 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 2022 • 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 in 2022: • 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 2022 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 2022 • 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 2022 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 2022, 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. If you are claiming the Pass-Through Entity Tax Credit on Schedule M1REF, include your schedule KPI, KS, or KF with your return. Line 21—Minnesota Estimated Tax and Extension Payments You may include only three types of payments on line 21: • Your total 2022 Minnesota estimated tax payments made in 2022 and 2023 • The portion of your 2021 Minnesota income tax refund designated on your 2021 Form M1 to be applied to 2022 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 • Credit for claim of right 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 $67,300 with one qualifying person or less than $79,300 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 2022, 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 2022: • 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 Tax 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 2022 • You incurred 2022 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 2022 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 2022 Minnesota income tax refund. If the result is zero, you generally must still file your return. See “Am I required to file a Minnesota Income Tax Return?” on page 5. 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 2023 estimated taxes. The remaining balance, if any, may be directly deposited into your bank 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 2022 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, and may be 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 2022. 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, 2023, 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 2022 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 2023 estimated tax payments or ask your employer to increase your withholding. Lines 28 and 29—2023 Estimated Tax If you are paying 2023 estimated tax, you may apply all or part of your 2022 refund to your 2023 estimated tax. Once you choose to apply all or part of your 2022 refund to your 2023 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 2023 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. After the funds transfer is complete, we will destroy the physical 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 enter 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 2023 • 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 enter 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? The due date to file a return for 2022 is April 18. There is no late filing penalty if your return is filed by October 16, for most individuals. If your return is not filed by October 16, 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, even if you file your return within six months of the filing deadline. 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, 2023. The interest rate is determined each year. The interest rate for 2023 is 5%. 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 2022 tax return and had income that meets the minimum filing requirement for 2022, the spouse or personal representative must file a Minnesota income tax return for the deceased person (decedent). 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 decedent, enter the decedent’s 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 either of these: • The date the IRS notifies you of a change they made to your federal return • The date 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, 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Late payment penalty* — multiply step 1 by 4% (.04) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Late filing penalty. If you are filing your return after October 16, 2023, 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 2023, the rate is 5% (.05) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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, 2023, 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 16, 2023. **If the days fall in more than one calendar year, determine steps 6 through 10 separately for each year.

21 Other Information, cont. 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 2022? 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 2019, 2020, 2021 and 2022. 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 16 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 1000 37 89 105 119 37 89 105 119 1000 1100 41 98 116 131 41 98 116 131 1100 1200 45 108 127 144 45 108 127 144 1200 1300 49 117 138 156 49 117 138 156 1300 1400 53 126 149 169 53 126 149 169 1400 1500 57 136 160 181 57 136 160 181 1500 1600 60 145 171 194 60 145 171 194 1600 1700 64 154 182 206 64 154 182 206 1700 1800 68 164 193 219 68 164 193 219 1800 1900 72 173 204 231 72 173 204 231 1900 2000 76 182 215 244 76 182 215 244 2000 2100 80 192 226 256 80 192 226 256 2100 2200 84 201 237 269 84 201 237 269 2200 2300 88 210 248 281 88 210 248 281 2300 2400 92 220 259 294 92 220 259 294 2400 2500 96 229 270 306 96 229 270 306 2500 2600 99 238 281 319 99 238 281 319 2600 2700 103 248 292 331 103 248 292 331 2700 2800 107 257 303 344 107 257 303 344 2800 2900 111 266 314 356 111 266 314 356 2900 3000 115 276 325 369 115 276 325 369 3000 3100 119 285 336 381 119 285 336 381 3100 3200 123 295 347 394 123 295 347 394 3200 3300 127 304 358 406 127 304 358 406 3300 3400 131 313 369 419 131 313 369 419 3400 3500 135 323 380 431 135 323 380 431 3500 3600 138 332 391 444 138 332 391 444 3600 3700 142 341 402 456 142 341 402 456 3700 3800 146 351 413 469 146 351 413 469 3800 3900 150 360 424 481 150 360 424 481 3900 4000 154 369 435 494 154 369 435 494 4000 4100 158 379 446 506 158 379 446 506 4100 4200 162 388 457 519 162 388 457 519 4200 4300 166 397 468 531 166 397 468 531 4300 4400 170 407 479 544 170 407 479 544 4400 4500 174 416 490 556 174 416 490 556 4500 4600 177 425 501 569 177 425 501 569 4600 4700 181 435 512 581 181 435 512 581 4700 4800 185 444 523 594 185 444 523 594 4800 4900 189 453 534 606 189 453 534 606 4900 5000 193 463 545 619 193 463 545 619 5000 5100 197 472 556 631 197 472 556 631 5100 5200 201 482 567 644 201 482 567 644 5200 5300 205 491 578 656 205 491 578 656 5300 5400 209 500 589 669 209 500 589 669 5400 5500 213 510 600 681 213 510 600 681 5500 5600 216 519 611 694 216 519 611 694 5600 5700 220 528 622 706 220 528 622 706 5700 5800 224 538 633 719 224 538 633 719 5800 5900 228 547 644 731 228 547 644 731 5900 6000 232 556 655 744 232 556 655 744 6000 6100 236 566 666 756 236 566 666 756 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: 6100 6200 240 575 677 769 240 575 677 769 6200 6300 244 584 688 781 244 584 688 781 6300 6400 248 594 699 794 248 594 699 794 6400 6500 252 603 710 806 252 603 710 806 6500 6600 255 612 721 819 255 612 721 819 6600 6700 259 622 732 831 259 622 732 831 6700 6800 263 631 743 844 263 631 743 844 6800 6900 267 640 754 856 267 640 754 856 6900 7000 271 650 765 869 271 650 765 869 7000 7100 275 659 776 881 275 659 776 881 7100 7200 279 669 787 894 279 669 787 894 7200 7300 283 678 798 906 283 678 798 906 7300 7400 287 687 809 919 287 687 809 919 7400 7500 291 697 820 931 291 697 820 931 7500 7600 294 706 831 944 294 706 831 944 7600 7700 295 715 842 956 295 715 842 956 7700 7800 295 725 853 969 295 725 853 969 7800 7900 295 734 864 981 295 734 864 981 7900 8000 295 743 875 994 295 743 875 994 8000 8100 295 753 886 1006 295 753 886 1006 8100 8200 295 762 897 1019 295 762 897 1019 8200 8300 295 771 908 1031 295 771 908 1031 8300 8400 295 781 919 1044 295 781 919 1044 8400 8500 295 790 930 1056 295 790 930 1056 8500 8600 295 799 941 1069 295 799 941 1069 8600 8700 295 809 952 1081 295 809 952 1081 8700 8800 295 818 963 1094 295 818 963 1094 8800 8900 295 827 974 1106 295 827 974 1106 8900 9000 295 837 985 1119 295 837 985 1119 9000 9100 295 846 996 1131 295 846 996 1131 9100 9200 295 856 1007 1144 295 856 1007 1144 9200 9300 295 865 1018 1156 295 865 1018 1156 9300 9400 293 874 1029 1169 295 874 1029 1169 9400 9500 291 884 1040 1181 295 884 1040 1181 9500 9600 289 893 1051 1194 295 893 1051 1194 9600 9700 287 902 1062 1206 295 902 1062 1206 9700 9800 285 912 1073 1219 295 912 1073 1219 9800 9900 283 921 1084 1231 295 921 1084 1231 9900 10000 281 930 1095 1244 295 930 1095 1244 10000 10100 279 940 1106 1256 295 940 1106 1256 10100 10200 277 949 1117 1269 295 949 1117 1269 10200 10300 275 958 1128 1281 295 958 1128 1281 10300 10400 273 968 1139 1294 295 968 1139 1294 10400 10500 271 977 1150 1306 295 977 1150 1306 10500 10600 269 986 1161 1319 295 986 1161 1319 10600 10700 267 996 1172 1331 295 996 1172 1331 10700 10800 265 1005 1183 1344 295 1005 1183 1344 10800 10900 263 1014 1194 1356 295 1014 1194 1356 10900 11000 261 1024 1205 1369 295 1024 1205 1369 11000 11100 259 1033 1216 1381 295 1033 1216 1381 11100 11200 257 1043 1227 1394 295 1043 1227 1394 11200 11300 255 1052 1238 1406 295 1052 1238 1406 11300 11400 253 1061 1249 1419 295 1061 1249 1419 11400 11500 251 1071 1260 1431 295 1071 1260 1431 11500 11600 249 1080 1271 1444 295 1080 1271 1444 11600 11700 247 1089 1282 1456 295 1089 1282 1456 11700 11800 245 1099 1293 1469 295 1099 1293 1469 11800 11900 243 1108 1304 1481 295 1108 1304 1481 11900 12000 241 1117 1315 1494 295 1117 1315 1494 12000 12100 239 1127 1326 1506 295 1127 1326 1506 12100 12200 237 1136 1337 1519 295 1136 1337 1519

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: 12200 12300 235 1145 1348 1531 295 1145 1348 1531 12300 12400 233 1155 1359 1544 295 1155 1359 1544 12400 12500 231 1164 1370 1556 295 1164 1370 1556 12500 12600 229 1173 1381 1569 295 1173 1381 1569 12600 12700 227 1183 1392 1581 295 1183 1392 1581 12700 12800 225 1183 1403 1594 295 1183 1403 1594 12800 12900 223 1183 1414 1606 295 1183 1414 1606 12900 13000 221 1183 1425 1619 295 1183 1425 1619 13000 13100 219 1183 1436 1631 295 1183 1436 1631 13100 13200 217 1183 1447 1644 295 1183 1447 1644 13200 13300 215 1183 1458 1656 295 1183 1458 1656 13300 13400 213 1183 1469 1669 295 1183 1469 1669 13400 13500 211 1183 1480 1681 295 1183 1480 1681 13500 13600 209 1183 1491 1694 295 1183 1491 1694 13600 13700 207 1183 1502 1706 295 1183 1502 1706 13700 13800 205 1183 1513 1719 295 1183 1513 1719 13800 13900 203 1183 1524 1731 295 1183 1524 1731 13900 14000 201 1183 1535 1744 295 1183 1535 1744 14000 14100 199 1183 1546 1756 295 1183 1546 1756 14100 14200 197 1183 1557 1769 295 1183 1557 1769 14200 14300 195 1183 1568 1781 295 1183 1568 1781 14300 14400 193 1183 1579 1794 295 1183 1579 1794 14400 14500 191 1183 1590 1806 295 1183 1590 1806 14500 14600 189 1183 1601 1819 295 1183 1601 1819 14600 14700 187 1183 1612 1831 295 1183 1612 1831 14700 14800 185 1183 1623 1844 295 1183 1623 1844 14800 14900 183 1183 1634 1856 295 1183 1634 1856 14900 15000 181 1183 1645 1869 295 1183 1645 1869 15000 15100 179 1183 1656 1881 295 1183 1656 1881 15100 15200 177 1183 1667 1894 295 1183 1667 1894 15200 15300 175 1183 1678 1906 295 1183 1678 1906 15300 15400 173 1183 1689 1919 295 1183 1689 1919 15400 15500 171 1183 1700 1931 295 1183 1700 1931 15500 15600 169 1183 1711 1944 293 1183 1711 1944 15600 15700 167 1183 1722 1956 291 1183 1722 1956 15700 15800 165 1183 1733 1969 289 1183 1733 1969 15800 15900 163 1183 1744 1981 287 1183 1744 1981 15900 16000 161 1183 1755 1994 285 1183 1755 1994 16000 16100 159 1183 1766 2006 283 1183 1766 2006 16100 16200 157 1183 1777 2019 281 1183 1777 2019 16200 16300 155 1183 1788 2031 279 1183 1788 2031 16300 16400 153 1183 1799 2044 277 1183 1799 2044 16400 16500 151 1183 1810 2056 275 1183 1810 2056 16500 16600 149 1183 1821 2069 273 1183 1821 2069 16600 16700 147 1183 1832 2081 271 1183 1832 2081 16700 16800 145 1183 1843 2094 269 1183 1843 2094 16800 16900 143 1183 1854 2106 267 1183 1854 2106 16900 17000 141 1183 1865 2119 265 1183 1865 2119 17000 17100 139 1183 1876 2131 263 1183 1876 2131 17100 17200 137 1183 1887 2144 261 1183 1887 2144 17200 17300 135 1183 1898 2156 259 1183 1898 2156 17300 17400 133 1183 1909 2169 257 1183 1909 2169 17400 17500 131 1183 1920 2181 255 1183 1920 2181 17500 17600 129 1183 1931 2194 253 1183 1931 2194 17600 17700 127 1183 1942 2206 251 1183 1942 2206 17700 17800 125 1183 1953 2219 249 1183 1953 2219 17800 17900 123 1183 1964 2231 247 1183 1964 2231 17900 18000 121 1183 1975 2244 245 1183 1975 2244 18000 18100 119 1183 1986 2256 243 1183 1986 2256 18100 18200 117 1183 1997 2269 241 1183 1997 2269 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: 18200 18300 115 1183 2008 2281 239 1183 2008 2281 18300 18400 113 1183 2019 2294 237 1183 2019 2294 18400 18500 111 1183 2030 2306 235 1183 2030 2306 18500 18600 109 1183 2041 2319 233 1183 2041 2319 18600 18700 107 1183 2052 2331 231 1183 2052 2331 18700 18800 105 1183 2063 2344 229 1183 2063 2344 18800 18900 103 1183 2074 2356 227 1183 2074 2356 18900 19000 101 1183 2085 2369 225 1183 2085 2369 19000 19100 99 1183 2096 2381 223 1183 2096 2381 19100 19200 97 1183 2107 2394 221 1183 2107 2394 19200 19300 95 1183 2118 2406 219 1183 2118 2406 19300 19400 93 1183 2129 2419 217 1183 2129 2419 19400 19500 91 1183 2140 2431 215 1183 2140 2431 19500 19600 89 1183 2151 2444 213 1183 2151 2444 19600 19700 87 1183 2162 2456 211 1183 2162 2456 19700 19800 85 1183 2173 2469 209 1183 2173 2469 19800 19900 83 1183 2184 2481 207 1183 2184 2481 19900 20000 81 1183 2195 2494 205 1183 2195 2494 20000 20100 79 1183 2206 2506 203 1183 2206 2506 20100 20200 77 1183 2217 2519 201 1183 2217 2519 20200 20300 75 1183 2228 2531 199 1183 2228 2531 20300 20400 73 1183 2239 2544 197 1183 2239 2544 20400 20500 71 1183 2250 2556 195 1183 2250 2556 20500 20600 69 1183 2261 2569 193 1183 2261 2569 20600 20700 67 1183 2272 2581 191 1183 2272 2581 20700 20800 65 1183 2283 2594 189 1183 2283 2594 20800 20900 63 1183 2283 2606 187 1183 2283 2606 20900 21000 61 1183 2283 2619 185 1183 2283 2619 21000 21100 59 1183 2283 2631 183 1183 2283 2631 21100 21200 57 1183 2283 2644 181 1183 2283 2644 21200 21300 55 1183 2283 2646 179 1183 2283 2646 21300 21400 53 1183 2283 2646 177 1183 2283 2646 21400 21500 51 1183 2283 2646 175 1183 2283 2646 21500 21600 49 1183 2283 2646 173 1183 2283 2646 21600 21700 47 1183 2283 2646 171 1183 2283 2646 21700 21800 45 1183 2283 2646 169 1183 2283 2646 21800 21900 43 1183 2283 2646 167 1183 2283 2646 21900 22000 41 1183 2283 2646 165 1183 2283 2646 22000 22100 39 1183 2283 2646 163 1183 2283 2646 22100 22200 37 1183 2283 2646 161 1183 2283 2646 22200 22300 35 1183 2283 2646 159 1183 2283 2646 22300 22400 33 1183 2283 2646 157 1183 2283 2646 22400 22500 31 1183 2283 2646 155 1183 2283 2646 22500 22600 29 1183 2283 2646 153 1183 2283 2646 22600 22700 27 1183 2283 2646 151 1183 2283 2646 22700 22800 25 1183 2283 2646 149 1183 2283 2646 22800 22900 23 1183 2283 2646 147 1183 2283 2646 22900 23000 21 1183 2283 2646 145 1183 2283 2646 23000 23100 19 1183 2283 2646 143 1183 2283 2646 23100 23200 17 1183 2283 2646 141 1183 2283 2646 23200 23300 15 1183 2283 2646 139 1183 2283 2646 23300 23400 13 1183 2283 2646 137 1183 2283 2646 23400 23500 11 1183 2283 2646 135 1183 2283 2646 23500 23600 9 1183 2283 2646 133 1183 2283 2646 23600 23700 7 1183 2283 2646 131 1183 2283 2646 23700 23800 5 1183 2283 2646 129 1183 2283 2646 23800 23900 3 1183 2283 2646 127 1183 2283 2646 23900 24000 1 1183 2283 2646 125 1183 2283 2646 24000 24100 0 1183 2283 2646 123 1183 2283 2646 24100 24200 0 1180 2283 2646 121 1183 2283 2646

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: 24200 24300 0 1174 2283 2646 119 1183 2283 2646 24300 24400 0 1168 2283 2646 117 1183 2283 2646 24400 24500 0 1162 2283 2646 115 1183 2283 2646 24500 24600 0 1156 2283 2646 113 1183 2283 2646 24600 24700 0 1150 2283 2646 111 1183 2283 2646 24700 24800 0 1144 2283 2646 109 1183 2283 2646 24800 24900 0 1138 2283 2646 107 1183 2283 2646 24900 25000 0 1132 2283 2646 105 1183 2283 2646 25000 25100 0 1126 2283 2646 103 1183 2283 2646 25100 25200 0 1120 2283 2646 101 1183 2283 2646 25200 25300 0 1114 2283 2646 99 1183 2283 2646 25300 25400 0 1108 2283 2646 97 1183 2283 2646 25400 25500 0 1102 2283 2646 95 1183 2283 2646 25500 25600 0 1096 2283 2646 93 1183 2283 2646 25600 25700 0 1090 2283 2646 91 1183 2283 2646 25700 25800 0 1084 2283 2646 89 1183 2283 2646 25800 25900 0 1078 2283 2646 87 1183 2283 2646 25900 26000 0 1072 2283 2646 85 1183 2283 2646 26000 26100 0 1066 2283 2646 83 1183 2283 2646 26100 26200 0 1060 2283 2646 81 1183 2283 2646 26200 26300 0 1054 2283 2646 79 1183 2283 2646 26300 26400 0 1048 2283 2646 77 1183 2283 2646 26400 26500 0 1042 2283 2646 75 1183 2283 2646 26500 26600 0 1036 2283 2646 73 1183 2283 2646 26600 26700 0 1030 2283 2646 71 1183 2283 2646 26700 26800 0 1024 2283 2646 69 1183 2283 2646 26800 26900 0 1018 2283 2646 67 1183 2283 2646 26900 27000 0 1012 2283 2646 65 1183 2283 2646 27000 27100 0 1006 2283 2646 63 1183 2283 2646 27100 27200 0 1000 2283 2646 61 1183 2283 2646 27200 27300 0 994 2283 2646 59 1183 2283 2646 27300 27400 0 988 2283 2646 57 1183 2283 2646 27400 27500 0 982 2283 2646 55 1183 2283 2646 27500 27600 0 976 2283 2646 53 1183 2283 2646 27600 27700 0 970 2283 2646 51 1183 2283 2646 27700 27800 0 964 2283 2646 49 1183 2283 2646 27800 27900 0 958 2283 2646 47 1183 2283 2646 27900 28000 0 952 2283 2646 45 1183 2283 2646 28000 28100 0 946 2283 2646 43 1183 2283 2646 28100 28200 0 940 2283 2646 41 1183 2283 2646 28200 28300 0 934 2283 2646 39 1183 2283 2646 28300 28400 0 928 2283 2646 37 1183 2283 2646 28400 28500 0 922 2283 2646 35 1183 2283 2646 28500 28600 0 916 2283 2646 33 1183 2283 2646 28600 28700 0 910 2276 2646 31 1183 2283 2646 28700 28800 0 904 2266 2646 29 1183 2283 2646 28800 28900 0 898 2255 2646 27 1183 2283 2646 28900 29000 0 892 2245 2641 25 1183 2283 2646 29000 29100 0 886 2234 2631 23 1183 2283 2646 29100 29200 0 880 2224 2620 21 1183 2283 2646 29200 29300 0 874 2213 2610 19 1183 2283 2646 29300 29400 0 868 2203 2599 17 1183 2283 2646 29400 29500 0 862 2192 2589 15 1183 2283 2646 29500 29600 0 856 2182 2578 13 1183 2283 2646 29600 29700 0 850 2171 2568 11 1183 2283 2646 29700 29800 0 844 2161 2557 9 1183 2283 2646 29800 29900 0 838 2150 2547 7 1183 2283 2646 29900 30000 0 832 2140 2536 5 1183 2283 2646 30000 30100 0 826 2129 2526 3 1183 2283 2646 30100 30200 0 820 2119 2515 1 1183 2283 2646 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: 30200 30300 0 814 2108 2505 0 1183 2283 2646 30300 30400 0 808 2098 2494 0 1179 2283 2646 30400 30500 0 802 2087 2484 0 1173 2283 2646 30500 30600 0 796 2077 2473 0 1167 2283 2646 30600 30700 0 790 2066 2463 0 1161 2283 2646 30700 30800 0 784 2056 2452 0 1155 2283 2646 30800 30900 0 778 2045 2442 0 1149 2283 2646 30900 31000 0 772 2035 2431 0 1143 2283 2646 31000 31100 0 766 2024 2421 0 1137 2283 2646 31100 31200 0 760 2014 2410 0 1131 2283 2646 31200 31300 0 754 2003 2400 0 1125 2283 2646 31300 31400 0 748 1993 2389 0 1119 2283 2646 31400 31500 0 742 1982 2379 0 1113 2283 2646 31500 31600 0 736 1972 2368 0 1107 2283 2646 31600 31700 0 730 1961 2358 0 1101 2283 2646 31700 31800 0 724 1951 2347 0 1095 2283 2646 31800 31900 0 718 1940 2337 0 1089 2283 2646 31900 32000 0 712 1930 2326 0 1083 2283 2646 32000 32100 0 706 1919 2316 0 1077 2283 2646 32100 32200 0 700 1909 2305 0 1071 2283 2646 32200 32300 0 694 1898 2295 0 1065 2283 2646 32300 32400 0 688 1888 2284 0 1059 2283 2646 32400 32500 0 682 1877 2274 0 1053 2283 2646 32500 32600 0 676 1867 2263 0 1047 2283 2646 32600 32700 0 670 1856 2253 0 1041 2283 2646 32700 32800 0 664 1846 2242 0 1035 2283 2646 32800 32900 0 658 1835 2232 0 1029 2283 2646 32900 33000 0 652 1825 2221 0 1023 2283 2646 33000 33100 0 646 1814 2211 0 1017 2283 2646 33100 33200 0 640 1804 2200 0 1011 2283 2646 33200 33300 0 634 1793 2190 0 1005 2283 2646 33300 33400 0 628 1783 2179 0 999 2283 2646 33400 33500 0 622 1772 2169 0 993 2283 2646 33500 33600 0 616 1762 2158 0 987 2283 2646 33600 33700 0 610 1751 2148 0 981 2283 2646 33700 33800 0 604 1741 2137 0 975 2283 2646 33800 33900 0 598 1730 2127 0 969 2283 2646 33900 34000 0 592 1720 2116 0 963 2283 2646 34000 34100 0 586 1709 2106 0 957 2283 2646 34100 34200 0 580 1699 2095 0 951 2283 2646 34200 34300 0 574 1688 2085 0 945 2283 2646 34300 34400 0 568 1678 2074 0 939 2283 2646 34400 34500 0 562 1667 2064 0 933 2283 2646 34500 34600 0 556 1657 2053 0 927 2283 2646 34600 34700 0 550 1646 2043 0 921 2283 2646 34700 34800 0 544 1636 2032 0 915 2283 2646 34800 34900 0 538 1625 2022 0 909 2274 2646 34900 35000 0 532 1615 2011 0 903 2264 2646 35000 35100 0 526 1604 2001 0 897 2253 2646 35100 35200 0 520 1594 1990 0 891 2243 2640 35200 35300 0 514 1583 1980 0 885 2232 2629 35300 35400 0 508 1573 1969 0 879 2222 2619 35400 35500 0 502 1562 1959 0 873 2211 2608 35500 35600 0 496 1552 1948 0 867 2201 2598 35600 35700 0 490 1541 1938 0 861 2190 2587 35700 35800 0 484 1531 1927 0 855 2180 2577 35800 35900 0 478 1520 1917 0 849 2169 2566 35900 36000 0 472 1510 1906 0 843 2159 2556 36000 36100 0 466 1499 1896 0 837 2148 2545 36100 36200 0 460 1489 1885 0 831 2138 2535

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: 36200 36300 0 454 1478 1875 0 825 2127 2524 36300 36400 0 448 1468 1864 0 819 2117 2514 36400 36500 0 442 1457 1854 0 813 2106 2503 36500 36600 0 436 1447 1843 0 807 2096 2493 36600 36700 0 430 1436 1833 0 801 2085 2482 36700 36800 0 424 1426 1822 0 795 2075 2472 36800 36900 0 418 1415 1812 0 789 2064 2461 36900 37000 0 412 1405 1801 0 783 2054 2451 37000 37100 0 406 1394 1791 0 777 2043 2440 37100 37200 0 400 1384 1780 0 771 2033 2430 37200 37300 0 394 1373 1770 0 765 2022 2419 37300 37400 0 388 1363 1759 0 759 2012 2409 37400 37500 0 382 1352 1749 0 753 2001 2398 37500 37600 0 376 1342 1738 0 747 1991 2388 37600 37700 0 370 1331 1728 0 741 1980 2377 37700 37800 0 364 1321 1717 0 735 1970 2367 37800 37900 0 358 1310 1707 0 729 1959 2356 37900 38000 0 352 1300 1696 0 723 1949 2346 38000 38100 0 346 1289 1686 0 717 1938 2335 38100 38200 0 340 1279 1675 0 711 1928 2325 38200 38300 0 334 1268 1665 0 705 1917 2314 38300 38400 0 328 1258 1654 0 699 1907 2304 38400 38500 0 322 1247 1644 0 693 1896 2293 38500 38600 0 316 1237 1633 0 687 1886 2283 38600 38700 0 310 1226 1623 0 681 1875 2272 38700 38800 0 304 1216 1612 0 675 1865 2262 38800 38900 0 298 1205 1602 0 669 1854 2251 38900 39000 0 292 1195 1591 0 663 1844 2241 39000 39100 0 286 1184 1581 0 657 1833 2230 39100 39200 0 280 1174 1570 0 651 1823 2220 39200 39300 0 274 1163 1560 0 645 1812 2209 39300 39400 0 268 1153 1549 0 639 1802 2199 39400 39500 0 262 1142 1539 0 633 1791 2188 39500 39600 0 256 1132 1528 0 627 1781 2178 39600 39700 0 250 1121 1518 0 621 1770 2167 39700 39800 0 244 1111 1507 0 615 1760 2157 39800 39900 0 238 1100 1497 0 609 1749 2146 39900 40000 0 232 1090 1486 0 603 1739 2136 40000 40100 0 226 1079 1476 0 597 1728 2125 40100 40200 0 220 1069 1465 0 591 1718 2115 40200 40300 0 214 1058 1455 0 585 1707 2104 40300 40400 0 208 1048 1444 0 579 1697 2094 40400 40500 0 202 1037 1434 0 573 1686 2083 40500 40600 0 196 1027 1423 0 567 1676 2073 40600 40700 0 190 1016 1413 0 561 1665 2062 40700 40800 0 184 1006 1402 0 555 1655 2052 40800 40900 0 178 995 1392 0 549 1644 2041 40900 41000 0 172 985 1381 0 543 1634 2031 41000 41100 0 166 974 1371 0 537 1623 2020 41100 41200 0 160 964 1360 0 531 1613 2010 41200 41300 0 154 953 1350 0 525 1602 1999 41300 41400 0 148 943 1339 0 519 1592 1989 41400 41500 0 142 932 1329 0 513 1581 1978 41500 41600 0 136 922 1318 0 507 1571 1968 41600 41700 0 130 911 1308 0 501 1560 1957 41700 41800 0 124 901 1297 0 495 1550 1947 41800 41900 0 118 890 1287 0 489 1539 1936 41900 42000 0 112 880 1276 0 483 1529 1926 42000 42100 0 106 869 1266 0 477 1518 1915 42100 42200 0 100 859 1255 0 471 1508 1905 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: 42200 42300 0 94 848 1245 0 465 1497 1894 42300 42400 0 88 838 1234 0 459 1487 1884 42400 42500 0 82 827 1224 0 453 1476 1873 42500 42600 0 76 817 1213 0 447 1466 1863 42600 42700 0 70 806 1203 0 441 1455 1852 42700 42800 0 64 796 1192 0 435 1445 1842 42800 42900 0 58 785 1182 0 429 1434 1831 42900 43000 0 52 775 1171 0 423 1424 1821 43000 43100 0 46 764 1161 0 417 1413 1810 43100 43200 0 40 754 1150 0 411 1403 1800 43200 43300 0 34 743 1140 0 405 1392 1789 43300 43400 0 28 733 1129 0 399 1382 1779 43400 43500 0 22 722 1119 0 393 1371 1768 43500 43600 0 16 712 1108 0 387 1361 1758 43600 43700 0 10 701 1098 0 381 1350 1747 43700 43800 0 4 691 1087 0 375 1340 1737 43800 43900 0 0 680 1077 0 369 1329 1726 43900 44000 0 0 670 1066 0 363 1319 1716 44000 44100 0 0 659 1056 0 357 1308 1705 44100 44200 0 0 649 1045 0 351 1298 1695 44200 44300 0 0 638 1035 0 345 1287 1684 44300 44400 0 0 628 1024 0 339 1277 1674 44400 44500 0 0 617 1014 0 333 1266 1663 44500 44600 0 0 607 1003 0 327 1256 1653 44600 44700 0 0 596 993 0 321 1245 1642 44700 44800 0 0 586 982 0 315 1235 1632 44800 44900 0 0 575 972 0 309 1224 1621 44900 45000 0 0 565 961 0 303 1214 1611 45000 45100 0 0 554 951 0 297 1203 1600 45100 45200 0 0 544 940 0 291 1193 1590 45200 45300 0 0 533 930 0 285 1182 1579 45300 45400 0 0 523 919 0 279 1172 1569 45400 45500 0 0 512 909 0 273 1161 1558 45500 45600 0 0 502 898 0 267 1151 1548 45600 45700 0 0 491 888 0 261 1140 1537 45700 45800 0 0 481 877 0 255 1130 1527 45800 45900 0 0 470 867 0 249 1119 1516 45900 46000 0 0 460 856 0 243 1109 1506 46000 46100 0 0 449 846 0 237 1098 1495 46100 46200 0 0 439 835 0 231 1088 1485 46200 46300 0 0 428 825 0 225 1077 1474 46300 46400 0 0 418 814 0 219 1067 1464 46400 46500 0 0 407 804 0 213 1056 1453 46500 46600 0 0 397 793 0 207 1046 1443 46600 46700 0 0 386 783 0 201 1035 1432 46700 46800 0 0 376 772 0 195 1025 1422 46800 46900 0 0 365 762 0 189 1014 1411 46900 47000 0 0 355 751 0 183 1004 1401 47000 47100 0 0 344 741 0 177 993 1390 47100 47200 0 0 334 730 0 171 983 1380 47200 47300 0 0 323 720 0 165 972 1369 47300 47400 0 0 313 709 0 159 962 1359 47400 47500 0 0 302 699 0 153 951 1348 47500 47600 0 0 292 688 0 147 941 1338 47600 47700 0 0 281 678 0 141 930 1327 47700 47800 0 0 271 667 0 135 920 1317 47800 47900 0 0 260 657 0 129 909 1306 47900 48000 0 0 250 646 0 123 899 1296 48000 48100 0 0 239 636 0 117 888 1285 48100 48200 0 0 229 625 0 111 878 1275

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: 48200 48300 0 0 218 615 0 105 867 1264 48300 48400 0 0 208 604 0 99 857 1254 48400 48500 0 0 197 594 0 93 846 1243 48500 48600 0 0 187 583 0 87 836 1233 48600 48700 0 0 176 573 0 81 825 1222 48700 48800 0 0 166 562 0 75 815 1212 48800 48900 0 0 155 552 0 69 804 1201 48900 49000 0 0 145 541 0 63 794 1191 49000 49100 0 0 134 531 0 57 783 1180 49100 49200 0 0 124 520 0 51 773 1170 49200 49300 0 0 113 510 0 45 762 1159 49300 49400 0 0 103 499 0 39 752 1149 49400 49500 0 0 92 489 0 33 741 1138 49500 49600 0 0 82 478 0 27 731 1128 49600 49700 0 0 71 468 0 21 720 1117 49700 49800 0 0 61 457 0 15 710 1107 49800 49900 0 0 50 447 0 9 699 1096 49900 50000 0 0 40 436 0 3 689 1086 50000 50100 0 0 29 426 0 0 678 1075 50100 50200 0 0 19 415 0 0 668 1065 50200 50300 0 0 8 405 0 0 657 1054 50300 50400 0 0 0 394 0 0 647 1044 50400 50500 0 0 0 384 0 0 636 1033 50500 50600 0 0 0 373 0 0 626 1023 50600 50700 0 0 0 363 0 0 615 1012 50700 50800 0 0 0 352 0 0 605 1002 50800 50900 0 0 0 342 0 0 594 991 50900 51000 0 0 0 331 0 0 584 981 51000 51100 0 0 0 321 0 0 573 970 51100 51200 0 0 0 310 0 0 563 960 51200 51300 0 0 0 300 0 0 552 949 51300 51400 0 0 0 289 0 0 542 939 51400 51500 0 0 0 279 0 0 531 928 51500 51600 0 0 0 268 0 0 521 918 51600 51700 0 0 0 258 0 0 510 907 51700 51800 0 0 0 247 0 0 500 897 51800 51900 0 0 0 237 0 0 489 886 51900 52000 0 0 0 226 0 0 479 876 52000 52100 0 0 0 216 0 0 468 865 52100 52200 0 0 0 205 0 0 458 855 52200 52300 0 0 0 195 0 0 447 844 52300 52400 0 0 0 184 0 0 437 834 52400 52500 0 0 0 174 0 0 426 823 52500 52600 0 0 0 163 0 0 416 813 52600 52700 0 0 0 153 0 0 405 802 52700 52800 0 0 0 142 0 0 395 792 52800 52900 0 0 0 132 0 0 384 781 52900 53000 0 0 0 121 0 0 374 771 53000 53100 0 0 0 111 0 0 363 760 53100 53200 0 0 0 100 0 0 353 750 53200 53300 0 0 0 90 0 0 342 739 53300 53400 0 0 0 79 0 0 332 729 53400 53500 0 0 0 69 0 0 321 718 53500 53600 0 0 0 58 0 0 311 708 53600 53700 0 0 0 48 0 0 300 697 53700 53800 0 0 0 37 0 0 290 687 53800 53900 0 0 0 27 0 0 279 676 53900 54000 0 0 0 16 0 0 269 666 54000 54100 0 0 0 6 0 0 258 655 54100 54200 0 0 0 0 0 0 248 645 54200 54300 0 0 0 0 0 0 237 634 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: 54300 54400 0 0 0 0 0 0 227 624 54400 54500 0 0 0 0 0 0 216 613 54500 54600 0 0 0 0 0 0 206 603 54600 54700 0 0 0 0 0 0 195 592 54700 54800 0 0 0 0 0 0 185 582 54800 54900 0 0 0 0 0 0 174 571 54900 55000 0 0 0 0 0 0 164 561 55000 55100 0 0 0 0 0 0 153 550 55100 55200 0 0 0 0 0 0 143 540 55200 55300 0 0 0 0 0 0 132 529 55300 55400 0 0 0 0 0 0 122 519 55400 55500 0 0 0 0 0 0 111 508 55500 55600 0 0 0 0 0 0 101 498 55600 55700 0 0 0 0 0 0 90 487 55700 55800 0 0 0 0 0 0 80 477 55800 55900 0 0 0 0 0 0 69 466 55900 56000 0 0 0 0 0 0 59 456 56000 56100 0 0 0 0 0 0 48 445 56100 56200 0 0 0 0 0 0 38 435 56200 56300 0 0 0 0 0 0 27 424 56300 56400 0 0 0 0 0 0 17 414 56400 56500 0 0 0 0 0 0 6 403 56500 56600 0 0 0 0 0 0 0 393 56600 56700 0 0 0 0 0 0 0 382 56700 56800 0 0 0 0 0 0 0 372 56800 56900 0 0 0 0 0 0 0 361 56900 57000 0 0 0 0 0 0 0 351 57000 57100 0 0 0 0 0 0 0 340 57100 57200 0 0 0 0 0 0 0 330 57200 57300 0 0 0 0 0 0 0 319 57300 57400 0 0 0 0 0 0 0 309 57400 57500 0 0 0 0 0 0 0 298 57500 57600 0 0 0 0 0 0 0 288 57600 57700 0 0 0 0 0 0 0 277 57700 57800 0 0 0 0 0 0 0 267 57800 57900 0 0 0 0 0 0 0 256 57900 58000 0 0 0 0 0 0 0 246 58000 58100 0 0 0 0 0 0 0 235 58100 58200 0 0 0 0 0 0 0 225 58200 58300 0 0 0 0 0 0 0 214 58300 58400 0 0 0 0 0 0 0 204 58400 58500 0 0 0 0 0 0 0 193 58500 58600 0 0 0 0 0 0 0 183 58600 58700 0 0 0 0 0 0 0 172 58700 58800 0 0 0 0 0 0 0 162 58800 58900 0 0 0 0 0 0 0 151 58900 59000 0 0 0 0 0 0 0 141 59000 59100 0 0 0 0 0 0 0 130 59100 59200 0 0 0 0 0 0 0 120 59200 59300 0 0 0 0 0 0 0 109 59300 59400 0 0 0 0 0 0 0 99 59400 59500 0 0 0 0 0 0 0 88 59500 59600 0 0 0 0 0 0 0 78 59600 59700 0 0 0 0 0 0 0 67 59700 59800 0 0 0 0 0 0 0 57 59800 59900 0 0 0 0 0 0 0 46 59900 60000 0 0 0 0 0 0 0 36 60000 60100 0 0 0 0 0 0 0 25 60100 60200 0 0 0 0 0 0 0 15 60200 60300 0 0 0 0 0 0 0 4 60300 60400 0 0 0 0 0 0 0 0

28 2022 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 1,067 1,067 20,000 20,100 1,073 1,073 1,073 1,073 20,100 20,200 1,078 1,078 1,078 1,078 20,200 20,300 1,083 1,083 1,083 1,083 20,300 20,400 1,089 1,089 1,089 1,089 20,400 20,500 1,094 1,094 1,094 1,094 20,500 20,600 1,099 1,099 1,100 1,099 20,600 20,700 1,105 1,105 1,107 1,105 20,700 20,800 1,110 1,110 1,113 1,110 20,800 20,900 1,115 1,115 1,120 1,115 20,900 21,000 1,121 1,121 1,127 1,121 21,000 21,100 1,126 1,126 1,134 1,126 21,100 21,200 1,132 1,132 1,141 1,132 21,200 21,300 1,137 1,137 1,147 1,137 21,300 21,400 1,142 1,142 1,154 1,142 21,400 21,500 1,148 1,148 1,161 1,148 21,500 21,600 1,153 1,153 1,168 1,153 21,600 21,700 1,158 1,158 1,175 1,158 21,700 21,800 1,164 1,164 1,181 1,164 21,800 21,900 1,169 1,169 1,188 1,169 21,900 22,000 1,174 1,174 1,195 1,174 22,000 22,100 1,180 1,180 1,202 1,180 22,100 22,200 1,185 1,185 1,209 1,185 22,200 22,300 1,190 1,190 1,215 1,190 22,300 22,400 1,196 1,196 1,222 1,196 22,400 22,500 1,201 1,201 1,229 1,201 22,500 22,600 1,206 1,206 1,236 1,206 22,600 22,700 1,212 1,212 1,243 1,212 22,700 22,800 1,217 1,217 1,249 1,217 22,800 22,900 1,222 1,222 1,256 1,222 22,900 23,000 1,228 1,228 1,263 1,228 23,000 23,100 1,233 1,233 1,270 1,233 23,100 23,200 1,239 1,239 1,277 1,239 23,200 23,300 1,244 1,244 1,283 1,244 23,300 23,400 1,249 1,249 1,290 1,249 23,400 23,500 1,255 1,255 1,297 1,255 23,500 23,600 1,260 1,260 1,304 1,260 23,600 23,700 1,265 1,265 1,311 1,265 23,700 23,800 1,271 1,271 1,317 1,271 23,800 23,900 1,276 1,276 1,324 1,276 23,900 24,000 1,281 1,281 1,331 1,281 24,000 24,100 1,287 1,287 1,338 1,287 24,100 24,200 1,292 1,292 1,345 1,292 24,200 24,300 1,297 1,297 1,351 1,297 24,300 24,400 1,303 1,303 1,358 1,303 24,400 24,500 1,308 1,308 1,365 1,308 24,500 24,600 1,313 1,313 1,372 1,313 24,600 24,700 1,319 1,319 1,379 1,319 24,700 24,800 1,324 1,324 1,385 1,324 24,800 24,900 1,329 1,329 1,392 1,329 24,900 25,000 1,335 1,335 1,399 1,335 25,000 25,100 1,340 1,340 1,406 1,340 25,100 25,200 1,346 1,346 1,413 1,346 25,200 25,300 1,351 1,351 1,419 1,351 25,300 25,400 1,356 1,356 1,426 1,356 25,400 25,500 1,362 1,362 1,433 1,362 25,500 25,600 1,367 1,367 1,440 1,367 25,600 25,700 1,372 1,372 1,447 1,372 2022 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 1,453 1,378 25,800 25,900 1,383 1,383 1,460 1,383 25,900 26,000 1,388 1,388 1,467 1,388 26,000 26,100 1,394 1,394 1,474 1,394 26,100 26,200 1,399 1,399 1,481 1,399 26,200 26,300 1,404 1,404 1,487 1,404 26,300 26,400 1,410 1,410 1,494 1,410 26,400 26,500 1,415 1,415 1,501 1,415 26,500 26,600 1,420 1,420 1,508 1,420 26,600 26,700 1,426 1,426 1,515 1,426 26,700 26,800 1,431 1,431 1,521 1,431 26,800 26,900 1,436 1,436 1,528 1,436 26,900 27,000 1,442 1,442 1,535 1,442 27,000 27,100 1,447 1,447 1,542 1,447 27,100 27,200 1,453 1,453 1,549 1,453 27,200 27,300 1,458 1,458 1,555 1,458 27,300 27,400 1,463 1,463 1,562 1,463 27,400 27,500 1,469 1,469 1,569 1,469 27,500 27,600 1,474 1,474 1,576 1,474 27,600 27,700 1,479 1,479 1,583 1,479 27,700 27,800 1,485 1,485 1,589 1,485 27,800 27,900 1,490 1,490 1,596 1,490 27,900 28,000 1,495 1,495 1,603 1,495 28,000 28,100 1,501 1,501 1,610 1,501 28,100 28,200 1,507 1,506 1,617 1,506 28,200 28,300 1,514 1,511 1,623 1,511 28,300 28,400 1,521 1,517 1,630 1,517 28,400 28,500 1,527 1,522 1,637 1,522 28,500 28,600 1,534 1,527 1,644 1,527 28,600 28,700 1,541 1,533 1,651 1,533 28,700 28,800 1,548 1,538 1,657 1,538 28,800 28,900 1,555 1,543 1,664 1,543 28,900 29,000 1,561 1,549 1,671 1,549 29,000 29,100 1,568 1,554 1,678 1,554 29,100 29,200 1,575 1,560 1,685 1,560 29,200 29,300 1,582 1,565 1,691 1,565 29,300 29,400 1,589 1,570 1,698 1,570 29,400 29,500 1,595 1,576 1,705 1,576 29,500 29,600 1,602 1,581 1,712 1,581 29,600 29,700 1,609 1,586 1,719 1,586 29,700 29,800 1,616 1,592 1,725 1,592 29,800 29,900 1,623 1,597 1,732 1,597 29,900 30,000 1,629 1,602 1,739 1,602 30,000 30,100 1,636 1,608 1,746 1,608 30,100 30,200 1,643 1,613 1,753 1,613 30,200 30,300 1,650 1,618 1,759 1,618 30,300 30,400 1,657 1,624 1,766 1,624 30,400 30,500 1,663 1,629 1,773 1,629 30,500 30,600 1,670 1,634 1,780 1,634 30,600 30,700 1,677 1,640 1,787 1,640 30,700 30,800 1,684 1,645 1,793 1,645 30,800 30,900 1,691 1,650 1,800 1,650 30,900 31,000 1,697 1,656 1,807 1,656 31,000 31,100 1,704 1,661 1,814 1,661 31,100 31,200 1,711 1,667 1,821 1,667 31,200 31,300 1,718 1,672 1,827 1,672 31,300 31,400 1,725 1,677 1,834 1,677 31,400 31,500 1,731 1,683 1,841 1,683 31,500 31,600 1,738 1,688 1,848 1,688 31,600 31,700 1,745 1,693 1,855 1,693 31,700 31,800 1,752 1,699 1,861 1,699 31,800 31,900 1,759 1,704 1,868 1,704 31,900 32,000 1,765 1,709 1,875 1,709 32,000 32,100 1,772 1,715 1,882 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 1,779 1,720 1,889 1,720 32,200 32,300 1,786 1,725 1,895 1,725 32,300 32,400 1,793 1,731 1,902 1,731 32,400 32,500 1,799 1,736 1,909 1,736 32,500 32,600 1,806 1,741 1,916 1,741 32,600 32,700 1,813 1,747 1,923 1,747 32,700 32,800 1,820 1,752 1,929 1,752 32,800 32,900 1,827 1,757 1,936 1,757 32,900 33,000 1,833 1,763 1,943 1,763 33,000 33,100 1,840 1,768 1,950 1,768 33,100 33,200 1,847 1,774 1,957 1,774 33,200 33,300 1,854 1,779 1,963 1,779 33,300 33,400 1,861 1,784 1,970 1,784 33,400 33,500 1,867 1,790 1,977 1,790 33,500 33,600 1,874 1,795 1,984 1,795 33,600 33,700 1,881 1,800 1,991 1,800 33,700 33,800 1,888 1,806 1,997 1,806 33,800 33,900 1,895 1,811 2,004 1,811 33,900 34,000 1,901 1,816 2,011 1,816 34,000 34,100 1,908 1,822 2,018 1,822 34,100 34,200 1,915 1,827 2,025 1,827 34,200 34,300 1,922 1,832 2,031 1,832 34,300 34,400 1,929 1,838 2,038 1,838 34,400 34,500 1,935 1,843 2,045 1,843 34,500 34,600 1,942 1,848 2,052 1,848 34,600 34,700 1,949 1,854 2,059 1,855 34,700 34,800 1,956 1,859 2,065 1,862 34,800 34,900 1,963 1,864 2,072 1,869 34,900 35,000 1,969 1,870 2,079 1,875 35,000 35,100 1,976 1,875 2,086 1,882 35,100 35,200 1,983 1,881 2,093 1,889 35,200 35,300 1,990 1,886 2,099 1,896 35,300 35,400 1,997 1,891 2,106 1,903 35,400 35,500 2,003 1,897 2,113 1,909 35,500 35,600 2,010 1,902 2,120 1,916 35,600 35,700 2,017 1,907 2,127 1,923 35,700 35,800 2,024 1,913 2,133 1,930 35,800 35,900 2,031 1,918 2,140 1,937 35,900 36,000 2,037 1,923 2,147 1,943 36,000 36,100 2,044 1,929 2,154 1,950 36,100 36,200 2,051 1,934 2,161 1,957 36,200 36,300 2,058 1,939 2,167 1,964 36,300 36,400 2,065 1,945 2,174 1,971 36,400 36,500 2,071 1,950 2,181 1,977 36,500 36,600 2,078 1,955 2,188 1,984 36,600 36,700 2,085 1,961 2,195 1,991 36,700 36,800 2,092 1,966 2,201 1,998 36,800 36,900 2,099 1,971 2,208 2,005 36,900 37,000 2,105 1,977 2,215 2,011 37,000 37,100 2,112 1,982 2,222 2,018 37,100 37,200 2,119 1,988 2,229 2,025 37,200 37,300 2,126 1,993 2,235 2,032 37,300 37,400 2,133 1,998 2,242 2,039 37,400 37,500 2,139 2,004 2,249 2,045 37,500 37,600 2,146 2,009 2,256 2,052 37,600 37,700 2,153 2,014 2,263 2,059 37,700 37,800 2,160 2,020 2,269 2,066 37,800 37,900 2,167 2,025 2,276 2,073 37,900 38,000 2,173 2,030 2,283 2,079 38,000 38,100 2,180 2,036 2,290 2,086 38,100 38,200 2,187 2,041 2,297 2,093 38,200 38,300 2,194 2,046 2,303 2,100 38,300 38,400 2,201 2,052 2,310 2,107 38,400 38,500 2,207 2,057 2,317 2,113 2022 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 2,214 2,062 2,324 2,120 38,600 38,700 2,221 2,068 2,331 2,127 38,700 38,800 2,228 2,073 2,337 2,134 38,800 38,900 2,235 2,078 2,344 2,141 38,900 39,000 2,241 2,084 2,351 2,147 39,000 39,100 2,248 2,089 2,358 2,154 39,100 39,200 2,255 2,095 2,365 2,161 39,200 39,300 2,262 2,100 2,371 2,168 39,300 39,400 2,269 2,105 2,378 2,175 39,400 39,500 2,275 2,111 2,385 2,181 39,500 39,600 2,282 2,116 2,392 2,188 39,600 39,700 2,289 2,121 2,399 2,195 39,700 39,800 2,296 2,127 2,405 2,202 39,800 39,900 2,303 2,132 2,412 2,209 39,900 40,000 2,309 2,137 2,419 2,215 40,000 40,100 2,316 2,143 2,426 2,222 40,100 40,200 2,323 2,148 2,433 2,229 40,200 40,300 2,330 2,153 2,439 2,236 40,300 40,400 2,337 2,159 2,446 2,243 40,400 40,500 2,343 2,164 2,453 2,249 40,500 40,600 2,350 2,169 2,460 2,256 40,600 40,700 2,357 2,175 2,467 2,263 40,700 40,800 2,364 2,180 2,473 2,270 40,800 40,900 2,371 2,185 2,480 2,277 40,900 41,000 2,377 2,191 2,487 2,283 41,000 41,100 2,384 2,196 2,494 2,290 41,100 41,200 2,391 2,203 2,501 2,297 41,200 41,300 2,398 2,210 2,507 2,304 41,300 41,400 2,405 2,217 2,514 2,311 41,400 41,500 2,411 2,223 2,521 2,317 41,500 41,600 2,418 2,230 2,528 2,324 41,600 41,700 2,425 2,237 2,535 2,331 41,700 41,800 2,432 2,244 2,541 2,338 41,800 41,900 2,439 2,251 2,548 2,345 41,900 42,000 2,445 2,257 2,555 2,351 42,000 42,100 2,452 2,264 2,562 2,358 42,100 42,200 2,459 2,271 2,569 2,365 42,200 42,300 2,466 2,278 2,575 2,372 42,300 42,400 2,473 2,285 2,582 2,379 42,400 42,500 2,479 2,291 2,589 2,385 42,500 42,600 2,486 2,298 2,596 2,392 42,600 42,700 2,493 2,305 2,603 2,399 42,700 42,800 2,500 2,312 2,609 2,406 42,800 42,900 2,507 2,319 2,616 2,413 42,900 43,000 2,513 2,325 2,623 2,419 43,000 43,100 2,520 2,332 2,630 2,426 43,100 43,200 2,527 2,339 2,637 2,433 43,200 43,300 2,534 2,346 2,643 2,440 43,300 43,400 2,541 2,353 2,650 2,447 43,400 43,500 2,547 2,359 2,657 2,453 43,500 43,600 2,554 2,366 2,664 2,460 43,600 43,700 2,561 2,373 2,671 2,467 43,700 43,800 2,568 2,380 2,677 2,474 43,800 43,900 2,575 2,387 2,684 2,481 43,900 44,000 2,581 2,393 2,691 2,487 44,000 44,100 2,588 2,400 2,698 2,494 44,100 44,200 2,595 2,407 2,705 2,501 44,200 44,300 2,602 2,414 2,711 2,508 44,300 44,400 2,609 2,421 2,718 2,515 44,400 44,500 2,615 2,427 2,725 2,521 44,500 44,600 2,622 2,434 2,732 2,528 44,600 44,700 2,629 2,441 2,739 2,535 44,700 44,800 2,636 2,448 2,745 2,542 44,800 44,900 2,643 2,455 2,752 2,549 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 2,649 2,461 2,759 2,555 45,000 45,100 2,656 2,468 2,766 2,562 45,100 45,200 2,663 2,475 2,773 2,569 45,200 45,300 2,670 2,482 2,779 2,576 45,300 45,400 2,677 2,489 2,786 2,583 45,400 45,500 2,683 2,495 2,793 2,589 45,500 45,600 2,690 2,502 2,800 2,596 45,600 45,700 2,697 2,509 2,807 2,603 45,700 45,800 2,704 2,516 2,813 2,610 45,800 45,900 2,711 2,523 2,820 2,617 45,900 46,000 2,717 2,529 2,827 2,623 46,000 46,100 2,724 2,536 2,834 2,630 46,100 46,200 2,731 2,543 2,841 2,637 46,200 46,300 2,738 2,550 2,847 2,644 46,300 46,400 2,745 2,557 2,854 2,651 46,400 46,500 2,751 2,563 2,861 2,657 46,500 46,600 2,758 2,570 2,868 2,664 46,600 46,700 2,765 2,577 2,875 2,671 46,700 46,800 2,772 2,584 2,881 2,678 46,800 46,900 2,779 2,591 2,888 2,685 46,900 47,000 2,785 2,597 2,895 2,691 47,000 47,100 2,792 2,604 2,902 2,698 47,100 47,200 2,799 2,611 2,909 2,705 47,200 47,300 2,806 2,618 2,915 2,712 47,300 47,400 2,813 2,625 2,922 2,719 47,400 47,500 2,819 2,631 2,929 2,725 47,500 47,600 2,826 2,638 2,936 2,732 47,600 47,700 2,833 2,645 2,943 2,739 47,700 47,800 2,840 2,652 2,949 2,746 47,800 47,900 2,847 2,659 2,956 2,753 47,900 48,000 2,853 2,665 2,963 2,759 48,000 48,100 2,860 2,672 2,970 2,766 48,100 48,200 2,867 2,679 2,977 2,773 48,200 48,300 2,874 2,686 2,983 2,780 48,300 48,400 2,881 2,693 2,990 2,787 48,400 48,500 2,887 2,699 2,997 2,793 48,500 48,600 2,894 2,706 3,004 2,800 48,600 48,700 2,901 2,713 3,011 2,807 48,700 48,800 2,908 2,720 3,017 2,814 48,800 48,900 2,915 2,727 3,024 2,821 48,900 49,000 2,921 2,733 3,031 2,827 49,000 49,100 2,928 2,740 3,038 2,834 49,100 49,200 2,935 2,747 3,045 2,841 49,200 49,300 2,942 2,754 3,051 2,848 49,300 49,400 2,949 2,761 3,058 2,855 49,400 49,500 2,955 2,767 3,065 2,861 49,500 49,600 2,962 2,774 3,072 2,868 49,600 49,700 2,969 2,781 3,079 2,875 49,700 49,800 2,976 2,788 3,085 2,882 49,800 49,900 2,983 2,795 3,092 2,889 49,900 50,000 2,989 2,801 3,099 2,895 50,000 50,100 2,996 2,808 3,106 2,902 50,100 50,200 3,003 2,815 3,113 2,909 50,200 50,300 3,010 2,822 3,119 2,916 50,300 50,400 3,017 2,829 3,126 2,923 50,400 50,500 3,023 2,835 3,133 2,929 50,500 50,600 3,030 2,842 3,140 2,936 50,600 50,700 3,037 2,849 3,147 2,943 50,700 50,800 3,044 2,856 3,153 2,950 50,800 50,900 3,051 2,863 3,160 2,957 50,900 51,000 3,057 2,869 3,167 2,963 51,000 51,100 3,064 2,876 3,174 2,970 51,100 51,200 3,071 2,883 3,181 2,977 51,200 51,300 3,078 2,890 3,187 2,984 2022 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 3,085 2,897 3,194 2,991 51,400 51,500 3,091 2,903 3,201 2,997 51,500 51,600 3,098 2,910 3,208 3,004 51,600 51,700 3,105 2,917 3,215 3,011 51,700 51,800 3,112 2,924 3,221 3,018 51,800 51,900 3,119 2,931 3,228 3,025 51,900 52,000 3,125 2,937 3,235 3,031 52,000 52,100 3,132 2,944 3,242 3,038 52,100 52,200 3,139 2,951 3,249 3,045 52,200 52,300 3,146 2,958 3,255 3,052 52,300 52,400 3,153 2,965 3,262 3,059 52,400 52,500 3,159 2,971 3,269 3,065 52,500 52,600 3,166 2,978 3,276 3,072 52,600 52,700 3,173 2,985 3,283 3,079 52,700 52,800 3,180 2,992 3,289 3,086 52,800 52,900 3,187 2,999 3,296 3,093 52,900 53,000 3,193 3,005 3,303 3,099 53,000 53,100 3,200 3,012 3,310 3,106 53,100 53,200 3,207 3,019 3,317 3,113 53,200 53,300 3,214 3,026 3,323 3,120 53,300 53,400 3,221 3,033 3,330 3,127 53,400 53,500 3,227 3,039 3,337 3,133 53,500 53,600 3,234 3,046 3,344 3,140 53,600 53,700 3,241 3,053 3,351 3,147 53,700 53,800 3,248 3,060 3,357 3,154 53,800 53,900 3,255 3,067 3,364 3,161 53,900 54,000 3,261 3,073 3,371 3,167 54,000 54,100 3,268 3,080 3,378 3,174 54,100 54,200 3,275 3,087 3,385 3,181 54,200 54,300 3,282 3,094 3,391 3,188 54,300 54,400 3,289 3,101 3,398 3,195 54,400 54,500 3,295 3,107 3,405 3,201 54,500 54,600 3,302 3,114 3,412 3,208 54,600 54,700 3,309 3,121 3,419 3,215 54,700 54,800 3,316 3,128 3,425 3,222 54,800 54,900 3,323 3,135 3,432 3,229 54,900 55,000 3,329 3,141 3,439 3,235 55,000 55,100 3,336 3,148 3,446 3,242 55,100 55,200 3,343 3,155 3,453 3,249 55,200 55,300 3,350 3,162 3,459 3,256 55,300 55,400 3,357 3,169 3,466 3,263 55,400 55,500 3,363 3,175 3,473 3,269 55,500 55,600 3,370 3,182 3,480 3,276 55,600 55,700 3,377 3,189 3,487 3,283 55,700 55,800 3,384 3,196 3,493 3,290 55,800 55,900 3,391 3,203 3,500 3,297 55,900 56,000 3,397 3,209 3,507 3,303 56,000 56,100 3,404 3,216 3,514 3,310 56,100 56,200 3,411 3,223 3,521 3,317 56,200 56,300 3,418 3,230 3,527 3,324 56,300 56,400 3,425 3,237 3,534 3,331 56,400 56,500 3,431 3,243 3,541 3,337 56,500 56,600 3,438 3,250 3,548 3,344 56,600 56,700 3,445 3,257 3,555 3,351 56,700 56,800 3,452 3,264 3,561 3,358 56,800 56,900 3,459 3,271 3,568 3,365 56,900 57,000 3,465 3,277 3,575 3,371 57,000 57,100 3,472 3,284 3,582 3,378 57,100 57,200 3,479 3,291 3,589 3,385 57,200 57,300 3,486 3,298 3,595 3,392 57,300 57,400 3,493 3,305 3,602 3,399 57,400 57,500 3,499 3,311 3,609 3,405 57,500 57,600 3,506 3,318 3,616 3,412 57,600 57,700 3,513 3,325 3,623 3,419 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 3,520 3,332 3,629 3,426 57,800 57,900 3,527 3,339 3,636 3,433 57,900 58,000 3,533 3,345 3,643 3,439 58,000 58,100 3,540 3,352 3,650 3,446 58,100 58,200 3,547 3,359 3,657 3,453 58,200 58,300 3,554 3,366 3,663 3,460 58,300 58,400 3,561 3,373 3,670 3,467 58,400 58,500 3,567 3,379 3,677 3,473 58,500 58,600 3,574 3,386 3,684 3,480 58,600 58,700 3,581 3,393 3,691 3,487 58,700 58,800 3,588 3,400 3,697 3,494 58,800 58,900 3,595 3,407 3,704 3,501 58,900 59,000 3,601 3,413 3,711 3,507 59,000 59,100 3,608 3,420 3,718 3,514 59,100 59,200 3,615 3,427 3,725 3,521 59,200 59,300 3,622 3,434 3,731 3,528 59,300 59,400 3,629 3,441 3,738 3,535 59,400 59,500 3,635 3,447 3,745 3,541 59,500 59,600 3,642 3,454 3,752 3,548 59,600 59,700 3,649 3,461 3,759 3,555 59,700 59,800 3,656 3,468 3,765 3,562 59,800 59,900 3,663 3,475 3,772 3,569 59,900 60,000 3,669 3,481 3,779 3,575 60,000 60,100 3,676 3,488 3,786 3,582 60,100 60,200 3,683 3,495 3,793 3,589 60,200 60,300 3,690 3,502 3,799 3,596 60,300 60,400 3,697 3,509 3,806 3,603 60,400 60,500 3,703 3,515 3,813 3,609 60,500 60,600 3,710 3,522 3,820 3,616 60,600 60,700 3,717 3,529 3,827 3,623 60,700 60,800 3,724 3,536 3,833 3,630 60,800 60,900 3,731 3,543 3,840 3,637 60,900 61,000 3,737 3,549 3,847 3,643 61,000 61,100 3,744 3,556 3,854 3,650 61,100 61,200 3,751 3,563 3,861 3,657 61,200 61,300 3,758 3,570 3,867 3,664 61,300 61,400 3,765 3,577 3,874 3,671 61,400 61,500 3,771 3,583 3,881 3,677 61,500 61,600 3,778 3,590 3,888 3,684 61,600 61,700 3,785 3,597 3,895 3,691 61,700 61,800 3,792 3,604 3,901 3,698 61,800 61,900 3,799 3,611 3,908 3,705 61,900 62,000 3,805 3,617 3,915 3,711 62,000 62,100 3,812 3,624 3,922 3,718 62,100 62,200 3,819 3,631 3,929 3,725 62,200 62,300 3,826 3,638 3,935 3,732 62,300 62,400 3,833 3,645 3,942 3,739 62,400 62,500 3,839 3,651 3,949 3,745 62,500 62,600 3,846 3,658 3,956 3,752 62,600 62,700 3,853 3,665 3,963 3,759 62,700 62,800 3,860 3,672 3,969 3,766 62,800 62,900 3,867 3,679 3,976 3,773 62,900 63,000 3,873 3,685 3,983 3,779 63,000 63,100 3,880 3,692 3,990 3,786 63,100 63,200 3,887 3,699 3,997 3,793 63,200 63,300 3,894 3,706 4,003 3,800 63,300 63,400 3,901 3,713 4,010 3,807 63,400 63,500 3,907 3,719 4,017 3,813 63,500 63,600 3,914 3,726 4,024 3,820 63,600 63,700 3,921 3,733 4,031 3,827 63,700 63,800 3,928 3,740 4,037 3,834 63,800 63,900 3,935 3,747 4,044 3,841 63,900 64,000 3,941 3,753 4,051 3,847 64,000 64,100 3,948 3,760 4,058 3,854 2022 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 3,955 3,767 4,065 3,861 64,200 64,300 3,962 3,774 4,071 3,868 64,300 64,400 3,969 3,781 4,078 3,875 64,400 64,500 3,975 3,787 4,085 3,881 64,500 64,600 3,982 3,794 4,092 3,888 64,600 64,700 3,989 3,801 4,099 3,895 64,700 64,800 3,996 3,808 4,105 3,902 64,800 64,900 4,003 3,815 4,112 3,909 64,900 65,000 4,009 3,821 4,119 3,915 65,000 65,100 4,016 3,828 4,126 3,922 65,100 65,200 4,023 3,835 4,133 3,929 65,200 65,300 4,030 3,842 4,139 3,936 65,300 65,400 4,037 3,849 4,146 3,943 65,400 65,500 4,043 3,855 4,153 3,949 65,500 65,600 4,050 3,862 4,160 3,956 65,600 65,700 4,057 3,869 4,167 3,963 65,700 65,800 4,064 3,876 4,173 3,970 65,800 65,900 4,071 3,883 4,180 3,977 65,900 66,000 4,077 3,889 4,187 3,983 66,000 66,100 4,084 3,896 4,194 3,990 66,100 66,200 4,091 3,903 4,201 3,997 66,200 66,300 4,098 3,910 4,207 4,004 66,300 66,400 4,105 3,917 4,214 4,011 66,400 66,500 4,111 3,923 4,221 4,017 66,500 66,600 4,118 3,930 4,228 4,024 66,600 66,700 4,125 3,937 4,235 4,031 66,700 66,800 4,132 3,944 4,241 4,038 66,800 66,900 4,139 3,951 4,248 4,045 66,900 67,000 4,145 3,957 4,255 4,051 67,000 67,100 4,152 3,964 4,262 4,058 67,100 67,200 4,159 3,971 4,269 4,065 67,200 67,300 4,166 3,978 4,275 4,072 67,300 67,400 4,173 3,985 4,282 4,079 67,400 67,500 4,179 3,991 4,289 4,085 67,500 67,600 4,186 3,998 4,296 4,092 67,600 67,700 4,193 4,005 4,303 4,099 67,700 67,800 4,200 4,012 4,309 4,106 67,800 67,900 4,207 4,019 4,316 4,113 67,900 68,000 4,213 4,025 4,323 4,119 68,000 68,100 4,220 4,032 4,330 4,126 68,100 68,200 4,227 4,039 4,337 4,133 68,200 68,300 4,234 4,046 4,343 4,140 68,300 68,400 4,241 4,053 4,350 4,147 68,400 68,500 4,247 4,059 4,357 4,153 68,500 68,600 4,254 4,066 4,364 4,160 68,600 68,700 4,261 4,073 4,371 4,167 68,700 68,800 4,268 4,080 4,377 4,174 68,800 68,900 4,275 4,087 4,384 4,181 68,900 69,000 4,281 4,093 4,391 4,187 69,000 69,100 4,288 4,100 4,398 4,194 69,100 69,200 4,295 4,107 4,405 4,201 69,200 69,300 4,302 4,114 4,411 4,208 69,300 69,400 4,309 4,121 4,418 4,215 69,400 69,500 4,315 4,127 4,425 4,221 69,500 69,600 4,322 4,134 4,432 4,228 69,600 69,700 4,329 4,141 4,439 4,235 69,700 69,800 4,336 4,148 4,445 4,242 69,800 69,900 4,343 4,155 4,452 4,249 69,900 70,000 4,349 4,161 4,459 4,255 70,000 70,100 4,356 4,168 4,466 4,262 70,100 70,200 4,363 4,175 4,473 4,269 70,200 70,300 4,370 4,182 4,479 4,276 70,300 70,400 4,377 4,189 4,486 4,283 70,400 70,500 4,383 4,195 4,493 4,289 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 4,390 4,202 4,500 4,296 70,600 70,700 4,397 4,209 4,507 4,303 70,700 70,800 4,404 4,216 4,513 4,310 70,800 70,900 4,411 4,223 4,520 4,317 70,900 71,000 4,417 4,229 4,527 4,323 71,000 71,100 4,424 4,236 4,534 4,330 71,100 71,200 4,431 4,243 4,541 4,337 71,200 71,300 4,438 4,250 4,547 4,344 71,300 71,400 4,445 4,257 4,554 4,351 71,400 71,500 4,451 4,263 4,561 4,357 71,500 71,600 4,458 4,270 4,568 4,364 71,600 71,700 4,465 4,277 4,575 4,371 71,700 71,800 4,472 4,284 4,581 4,378 71,800 71,900 4,479 4,291 4,588 4,385 71,900 72,000 4,485 4,297 4,595 4,391 72,000 72,100 4,492 4,304 4,602 4,398 72,100 72,200 4,499 4,311 4,609 4,405 72,200 72,300 4,506 4,318 4,615 4,412 72,300 72,400 4,513 4,325 4,622 4,419 72,400 72,500 4,519 4,331 4,629 4,425 72,500 72,600 4,526 4,338 4,636 4,432 72,600 72,700 4,533 4,345 4,643 4,439 72,700 72,800 4,540 4,352 4,649 4,446 72,800 72,900 4,547 4,359 4,656 4,453 72,900 73,000 4,553 4,365 4,663 4,459 73,000 73,100 4,560 4,372 4,670 4,466 73,100 73,200 4,567 4,379 4,677 4,473 73,200 73,300 4,574 4,386 4,683 4,480 73,300 73,400 4,581 4,393 4,690 4,487 73,400 73,500 4,587 4,399 4,697 4,493 73,500 73,600 4,594 4,406 4,704 4,500 73,600 73,700 4,601 4,413 4,711 4,507 73,700 73,800 4,608 4,420 4,717 4,514 73,800 73,900 4,615 4,427 4,724 4,521 73,900 74,000 4,621 4,433 4,731 4,527 74,000 74,100 4,628 4,440 4,738 4,534 74,100 74,200 4,635 4,447 4,745 4,541 74,200 74,300 4,642 4,454 4,751 4,548 74,300 74,400 4,649 4,461 4,758 4,555 74,400 74,500 4,655 4,467 4,765 4,561 74,500 74,600 4,662 4,474 4,772 4,568 74,600 74,700 4,669 4,481 4,779 4,575 74,700 74,800 4,676 4,488 4,785 4,582 74,800 74,900 4,683 4,495 4,792 4,589 74,900 75,000 4,689 4,501 4,799 4,595 75,000 75,100 4,696 4,508 4,806 4,602 75,100 75,200 4,703 4,515 4,813 4,609 75,200 75,300 4,710 4,522 4,819 4,616 75,300 75,400 4,717 4,529 4,826 4,623 75,400 75,500 4,723 4,535 4,833 4,629 75,500 75,600 4,730 4,542 4,840 4,636 75,600 75,700 4,737 4,549 4,847 4,643 75,700 75,800 4,744 4,556 4,853 4,650 75,800 75,900 4,751 4,563 4,860 4,657 75,900 76,000 4,757 4,569 4,867 4,663 76,000 76,100 4,764 4,576 4,874 4,670 76,100 76,200 4,771 4,583 4,881 4,677 76,200 76,300 4,778 4,590 4,887 4,684 76,300 76,400 4,785 4,597 4,894 4,691 76,400 76,500 4,791 4,603 4,901 4,697 76,500 76,600 4,798 4,610 4,908 4,704 76,600 76,700 4,805 4,617 4,915 4,711 76,700 76,800 4,812 4,624 4,921 4,718 76,800 76,900 4,819 4,631 4,928 4,725 2022 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 4,825 4,637 4,935 4,731 77,000 77,100 4,832 4,644 4,942 4,738 77,100 77,200 4,839 4,651 4,949 4,745 77,200 77,300 4,846 4,658 4,955 4,752 77,300 77,400 4,853 4,665 4,962 4,759 77,400 77,500 4,859 4,671 4,969 4,765 77,500 77,600 4,866 4,678 4,976 4,772 77,600 77,700 4,873 4,685 4,983 4,779 77,700 77,800 4,880 4,692 4,989 4,786 77,800 77,900 4,887 4,699 4,996 4,793 77,900 78,000 4,893 4,705 5,003 4,799 78,000 78,100 4,900 4,712 5,010 4,806 78,100 78,200 4,907 4,719 5,017 4,813 78,200 78,300 4,914 4,726 5,023 4,820 78,300 78,400 4,921 4,733 5,030 4,827 78,400 78,500 4,927 4,739 5,037 4,833 78,500 78,600 4,934 4,746 5,044 4,840 78,600 78,700 4,941 4,753 5,051 4,847 78,700 78,800 4,948 4,760 5,057 4,854 78,800 78,900 4,955 4,767 5,064 4,861 78,900 79,000 4,961 4,773 5,071 4,867 79,000 79,100 4,968 4,780 5,078 4,874 79,100 79,200 4,975 4,787 5,085 4,881 79,200 79,300 4,982 4,794 5,091 4,888 79,300 79,400 4,989 4,801 5,098 4,895 79,400 79,500 4,995 4,807 5,105 4,901 79,500 79,600 5,002 4,814 5,112 4,908 79,600 79,700 5,009 4,821 5,119 4,915 79,700 79,800 5,016 4,828 5,125 4,922 79,800 79,900 5,023 4,835 5,132 4,929 79,900 80,000 5,029 4,841 5,139 4,935 80,000 80,100 5,036 4,848 5,146 4,942 80,100 80,200 5,043 4,855 5,153 4,949 80,200 80,300 5,050 4,862 5,159 4,956 80,300 80,400 5,057 4,869 5,166 4,963 80,400 80,500 5,063 4,875 5,173 4,969 80,500 80,600 5,070 4,882 5,180 4,976 80,600 80,700 5,077 4,889 5,187 4,983 80,700 80,800 5,084 4,896 5,193 4,990 80,800 80,900 5,091 4,903 5,200 4,997 80,900 81,000 5,097 4,909 5,207 5,003 81,000 81,100 5,104 4,916 5,214 5,010 81,100 81,200 5,111 4,923 5,221 5,017 81,200 81,300 5,118 4,930 5,227 5,024 81,300 81,400 5,125 4,937 5,234 5,031 81,400 81,500 5,131 4,943 5,241 5,037 81,500 81,600 5,138 4,950 5,248 5,044 81,600 81,700 5,145 4,957 5,256 5,051 81,700 81,800 5,152 4,964 5,264 5,058 81,800 81,900 5,159 4,971 5,272 5,065 81,900 82,000 5,165 4,977 5,279 5,071 82,000 82,100 5,172 4,984 5,287 5,078 82,100 82,200 5,179 4,991 5,295 5,085 82,200 82,300 5,186 4,998 5,303 5,092 82,300 82,400 5,193 5,005 5,311 5,099 82,400 82,500 5,199 5,011 5,319 5,105 82,500 82,600 5,206 5,018 5,327 5,112 82,600 82,700 5,213 5,025 5,334 5,119 82,700 82,800 5,220 5,032 5,342 5,126 82,800 82,900 5,227 5,039 5,350 5,133 82,900 83,000 5,233 5,045 5,358 5,139 83,000 83,100 5,240 5,052 5,366 5,146 83,100 83,200 5,247 5,059 5,374 5,153 83,200 83,300 5,254 5,066 5,381 5,160 83,300 83,400 5,261 5,073 5,389 5,167 83,400 83,500 5,267 5,079 5,397 5,173 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 5,274 5,086 5,405 5,180 83,600 83,700 5,281 5,093 5,413 5,187 83,700 83,800 5,288 5,100 5,421 5,194 83,800 83,900 5,295 5,107 5,429 5,201 83,900 84,000 5,301 5,113 5,436 5,207 84,000 84,100 5,308 5,120 5,444 5,214 84,100 84,200 5,315 5,127 5,452 5,221 84,200 84,300 5,322 5,134 5,460 5,228 84,300 84,400 5,329 5,141 5,468 5,235 84,400 84,500 5,335 5,147 5,476 5,241 84,500 84,600 5,342 5,154 5,484 5,248 84,600 84,700 5,349 5,161 5,491 5,255 84,700 84,800 5,356 5,168 5,499 5,262 84,800 84,900 5,363 5,175 5,507 5,269 84,900 85,000 5,369 5,181 5,515 5,275 85,000 85,100 5,376 5,188 5,523 5,282 85,100 85,200 5,383 5,195 5,531 5,289 85,200 85,300 5,390 5,202 5,538 5,296 85,300 85,400 5,397 5,209 5,546 5,303 85,400 85,500 5,403 5,215 5,554 5,309 85,500 85,600 5,410 5,222 5,562 5,316 85,600 85,700 5,417 5,229 5,570 5,323 85,700 85,800 5,424 5,236 5,578 5,330 85,800 85,900 5,431 5,243 5,586 5,337 85,900 86,000 5,437 5,249 5,593 5,343 86,000 86,100 5,444 5,256 5,601 5,350 86,100 86,200 5,451 5,263 5,609 5,357 86,200 86,300 5,458 5,270 5,617 5,364 86,300 86,400 5,465 5,277 5,625 5,371 86,400 86,500 5,471 5,283 5,633 5,377 86,500 86,600 5,478 5,290 5,641 5,384 86,600 86,700 5,485 5,297 5,648 5,391 86,700 86,800 5,492 5,304 5,656 5,398 86,800 86,900 5,499 5,311 5,664 5,405 86,900 87,000 5,505 5,317 5,672 5,411 87,000 87,100 5,512 5,324 5,680 5,418 87,100 87,200 5,519 5,331 5,688 5,425 87,200 87,300 5,526 5,338 5,695 5,432 87,300 87,400 5,533 5,345 5,703 5,439 87,400 87,500 5,539 5,351 5,711 5,445 87,500 87,600 5,546 5,358 5,719 5,452 87,600 87,700 5,553 5,365 5,727 5,459 87,700 87,800 5,560 5,372 5,735 5,466 87,800 87,900 5,567 5,379 5,743 5,473 87,900 88,000 5,573 5,385 5,750 5,479 88,000 88,100 5,580 5,392 5,758 5,486 88,100 88,200 5,587 5,399 5,766 5,493 88,200 88,300 5,594 5,406 5,774 5,500 88,300 88,400 5,601 5,413 5,782 5,507 88,400 88,500 5,607 5,419 5,790 5,513 88,500 88,600 5,614 5,426 5,798 5,520 88,600 88,700 5,621 5,433 5,805 5,527 88,700 88,800 5,628 5,440 5,813 5,534 88,800 88,900 5,635 5,447 5,821 5,541 88,900 89,000 5,641 5,453 5,829 5,547 89,000 89,100 5,648 5,460 5,837 5,554 89,100 89,200 5,655 5,467 5,845 5,561 89,200 89,300 5,662 5,474 5,852 5,568 89,300 89,400 5,669 5,481 5,860 5,575 89,400 89,500 5,675 5,487 5,868 5,581 89,500 89,600 5,682 5,494 5,876 5,588 89,600 89,700 5,689 5,501 5,884 5,595 89,700 89,800 5,696 5,508 5,892 5,602 89,800 89,900 5,703 5,515 5,900 5,609 89,900 90,000 5,709 5,521 5,907 5,615 2022 Tax Tables

Do you need other 2022 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 2022 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 $28,080 - - - - - - 5.35% 0 28,080 92,230 1,502.28 + 6.80% 28,080 92,230 171,220 5,864.48 + 7.85% 92,230 171,220 - - - - - - 12,065.20 + 9.85% 171,220 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 $41,050 - - - - - - 5.35% 0 41,050 163,060 2,196.18 + 6.80% 41,050 163,060 284,810 10,492.86 + 7.85% 163,060 284,810 - - - - - - 20,050.24 + 9.85% 284,810

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 $20,525 - - - - - - 5.35% 0 20,525 81,530 1,098.09 + 6.80% 20,525 81,530 142,405 5,246.43 + 7.85% 81,530 142,405 - - - - - - 10,025.12 + 9.85% 142,405

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 $34,570 - - - - - - 5.35% 0 34,570 138,890 $1,849.50 + 6.80% 34,570 138,890 227,600 $8,943.26 + 7.85% 138,890 227,600 - - - - - - $15,907.00 + 9.85% 227,600

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% 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.

*221662* 2022 Schedule M1C, Nonrefundable Credits Complete this schedule to determine line 16 of Form M1. Include this schedule when filing your return. Your First Name and Initial Your Last Name Your Social Security Number 1 Marriage Credit for joint return when both spouses have taxable earned income or taxable retirement income (enclose Schedule M1MA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Credit for long-term care insurance premiums paid (enclose Schedule M1LTI) . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Credit for taxes paid to another state (enclose Schedule(s) M1CR and M1RCR) . . . . . . . . . . . . . . . . . . . . . . . 3 4 Credit for Past Military Service (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Employer Transit Pass Credit (enclose Schedule ETP) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 SEED Capital Investment Credit (see instructions; enclose certification) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Education Savings Account Contribution Credit (enclose Schedule M1529) . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Credit for Attaining Master’s Degree in Teacher’s Licensure Field (enclose Schedule M1CMD) . . . . . . . . . . . . 8 9 Student Loan Credit (enclose Schedule M1SLC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Beginning Farmer Management Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Enter the certificate number from the certificate you received from the Rural Finance Authority: BF 22 - 11 Film Production Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Enter the credit certificate number: TAXC - 12 Tax Credit for Owners of Agricultural Assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Enter the certificate number from the certificate you received from the Rural Finance Authority: AO 22 - AO 22 - AO 22 - 13 Credit for increasing research activities (enclose Schedule KPI, KS, or KF) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Carryforward of prior year Beginning Farmer Management Credits (see instructions). . . . . . . . . . . . . . . . . . 14 BF - BF - 15 Carryforward of prior year Owners of Agricultural Assets Credits (see instructions) . . . . . . . . . . . . . . . . . . . 15 AO - AO - 16 Carryforward of prior year Credit for Increasing Research Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 List the years the credits were reported to you on Schedule KPI, KS, or KF: 17 Alternative Minimum Tax Credit (enclose Schedule M1MTC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 This line intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Add lines 1 through 18. Enter total here and on line 16 of Form M1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 You must include this schedule with your Form M1. Rev. 1/23 9994

2022 Schedule M1C Instructions Should I file this schedule? Complete Schedule M1C if any of the following apply to you (or your spouse if filing a joint return): • You are filing a joint return and have taxable earned income, pension, or Social Security income • You paid premiums on a qualified long-term care insurance policy • You were a Minnesota resident for all or part of 2022 and paid income tax to both Minnesota and another state on the same income • You qualify for the Credit for Past Military Service (see the instructions for line 4 on this schedule) • You purchased transit passes to resell or give to your employees • You paid Minnesota alternative minimum tax in prior years and are not required to pay it in 2022 • You invested in a qualified business in East Grand Forks, Breckenridge, Dilworth, Moorhead, or Ortonville, and the business has been certi­ fied as qualified for the SEED Capital Investment Program • You contributed to a qualified education savings account in 2022 and did not claim the Education Savings Account Subtraction • You were a licensed teacher who completed a qualifying master’s degree program you began after June 30, 2017 • You were a full-year or part-year resident and made eligible loan payments on your own qualified student loans • You received a credit certificate from the Minnesota Rural Finance Authority Report the total of all credits from Schedule M1C on line 16 of Form M1. Include any schedules you completed when filing your return. Line Instructions Round amounts to the nearest whole dollar. Line 1 — Marriage Credit (Schedule M1MA) To qualify for the Marriage Credit, all of the following must apply: • You are filing a joint return • Both you and your spouse have taxable earned income, taxable pension, or taxable Social Security income • Your joint taxable income on line 9 of your Form M1 is at least $42,000 • The earned income of the lesser-earning spouse is at least $26,000 If you qualify, complete Schedule M1MA, Marriage Credit, to determine your credit. Line 2—Credit for Long-Term Care Insurance Premiums (Schedule M1LTI) You may be able to claim a credit against tax based on premiums you paid in 2022 for a qualified long-term care insurance policy for which you did not receive a full deduction on Schedule M1SA, Minnesota Itemized Deductions. To qualify, your long-term care insurance policy must do both of the following: • Qualify as a deduction (see Schedule M1SA), disregarding the income test • Have a lifetime long-term care benefit limit of $100,000 or more The maximum credit is $100 per person. If you qualify, complete Schedule M1LTI, Long-Term Care Insurance Credit. Line 3—Credit for Taxes Paid to Another State (Schedule M1CR and Schedule M1RCR) If you were a Minnesota resident for all or part of 2022 and you paid income tax to both Minnesota and another state on the same income, you may be able to reduce your tax. A Canadian province or territory and the District of Columbia are considered states for purposes of this credit. If you were domiciled in another state, but are required to file a 2022 Minnesota income tax return as a Minnesota resident under the 183-day rule, you may be eligible for this credit. To be eligible, you must have paid 2022 state tax on the same income to both Minnesota and your state of domicile. You must get a statement from the other state’s tax department stating ineligibility to receive a credit on that state’s return for income tax paid to Minnesota. Include this statement with your Form M1. If you claimed a federal foreign tax credit and you included taxes paid to a Canadian province or territory, you cannot use these same taxes paid to determine your Minnesota credit. If you qualify, complete Schedule M1CR, Credit for Income Tax Paid to Another State, and include the schedule with Form M1. If you paid income tax to Wisconsin: A portion of your credit may be refundable. Complete Schedule M1RCR, Credit for Tax Paid to Wis­ consin, and include the schedule with Form M1. Line 4 — Credit for Past Military Service You qualify for a credit if you (or your spouse if filing a joint return) have separated from service, your adjusted gross income is less than $37,500, you did not claim a subtraction for military pension or other military retirement pay on line 25 of Schedule M1M, and one of the following is true: • You were honorably discharged and receive a military pension or other retirement pay for your service in the military. • You had served in the military for at least 20 years. Continued • You have a service-related disability rated by the U.S. Department of Veterans’Affairs as being 100 percent total and permanent.

750 If your adjusted gross income is: • $30,000 or less, enter $750 on line 4 of Schedule M1C (if you and your spouse both qualify for the credit and you are filing a joint return, enter $1,500) • Between $30,000 and $37,500, use the Worksheet for Line 4 to determine your credit amount. • More than $37,500, you do not qualify for this credit. You may not claim this credit if you claimed the subtraction for military retirement pay on Schedule M1M. Worksheet for Line 4 If your income is between $30,000 and $37,500, follow the steps below: 1 The maximum credit is $750 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Federal adjusted gross income from line 1 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Income limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,000 4 Subtract step 3 from step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Multiply step 4 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Subtract step 5 from step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Full-year residents: Enter the result here and on line 4 of Schedule M1C. Part-year residents and nonresidents: 7 Enter the percentage from line 30 of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Multiply step 6 by step 7. Enter the result here and on line 4 of Schedule M1C. . . . . . . . . . . . . . . . . . . . . . . . . . If you and your spouse both qualify for the credit and are filing a joint return, multiply the result on step 6 (or step 8 if you are a part- year resident or nonresident) by 2. Line 5 — Employer Transit Pass Credit (Schedule ETP) If you purchase transit passes to give or resell to your employees, you may be eligible for this credit. To qualify: • The transit pass must be a pass, token, farecard, voucher, or similar item entitling a person to transportation at regular or reduced prices. • The passes must be used in Minnesota. • The transportation must be provided by either of the following: • A public or privately-owned mass transit facility • A person in the business of transporting people for compensation or hire. The vehicle must have seating capacity for at least six adults, not including the driver. The credit is equal to 30% of the difference between the price you incur for the passes and the price you charge employees. If you qualify, complete Schedule ETP, Employer Transit Pass Credit. Enter the credit amount on line 5 of Schedule M1C, and include both schedules when you file Form M1. Include any credits reported to you on any Schedule KPI, KS, or KF you received. Line 6 — SEED Capital Investment Credit If you invest in a qualified business in Breckenridge, Dilworth, East Grand Forks, Moorhead, or Ortonville, and the business has been certi­ fied by the Minnesota Department of Employment and Economic Development (DEED) as qualifying for the SEED Capital Investment Program, you may qualify for this credit. You may carry the credit forward for up to four years. Enter the amount from the credit certificate you received from DEED. Include the credit certificate and Schedule M1C when you file Form M1. Line 7 — Education Savings Account Contribution Credit If you contributed to a qualified education savings account (section 529 plan) in 2022, you may be eligible for a nonrefundable credit. Com­ plete Schedule M1529, and enter the credit on line 7 of Schedule M1C. Include both schedules with your Form M1. You are not eligible for this credit if you claimed the Education Savings Account Subtraction. Line 8 — Credit for Attaining Master’s Degree in Teacher’s Licensure Field If you were a licensed teacher who completed a master’s degree program in a core content area that you began after June 30, 2017, you may be eligible for a nonrefundable credit if your degree program did not include pedagogy or a pedagogy component. Complete Schedule M1CMD, Credit for Attaining Master’s Degree in Teacher’s Licensure Field, and enter the credit on line 8 of Schedule M1C. Include both schedules with your return. Line 9 — Student Loan Credit If you were a full-year or part-year resident of Minnesota in 2022 and you made eligible loan payments on your own qualified student loans in 2022, you may be eligible for a credit against tax if you had taxable earned income. Complete Schedule M1SLC, Student Loan Credit, and enter your credit from the schedule on line 9 of Schedule M1C. Include both schedules with your return. Line 10 — Beginning Farmer Management Credit If you received a credit certificate from the Minnesota Rural Finance Authority for enrolling in a management class, enter the certificate number in the space provided and credit amount on line 10. You may carry the unused credit forward for up to 3 years after the tax year it is Continued generated.

Line 11 — Film Production Credit If you received a credit certificate from the Minnesota Department of Employment and Economic Development for certain eligible film production costs, enter the certificate number in the space provided and credit amount on line 11. The Film Production Credit should only be claimed for the tax year during which eligible film production costs were incurred. Line 12 — Tax Credit for Owners of Agricultural Assets If you received a credit certificate from the Minnesota Rural Finance Authority for selling or leasing agricultural assets to a beginning farmer, enter the certificate number in the space provided and credit amount on line 12. If you received a certificate as an individual, and from a Partnership or S-Corporation, enter the certificate number for the certificate you re­ ceived as an individual. If you received more than one certificate from an entity, but not as an individual, enter each certificate number on the spaces provided. If you received more than three certificates, provide an attachment with a list of the additional certificate numbers. You may carry the unused credit forward for up to 15 years after the tax year it is generated. Line 13 — Credit for Increasing Research Activities Include the amounts reported you on: • Schedule KS, line 24 • Schedule KPI, line 24 • Schedule KF, line 31 Attach the appropriate schedule when you file your return. You may carry the unused credit forward for up to 15 years after the tax year it is generated. Line 14 - Carryforward of prior year Beginning Farmer Management Credit If you have a carryforward of one or more prior year Beginning Farmer Management Credits, enter the certificate number for each credit. Next to each certificate number, enter the amount you are claiming for the current year. On line 14, enter the total carryforward amount for all credits you are claiming in the current year. Line 15 - Carryforward of prior year Owners of Agricultural Assets Credit If you have a carryforward of one or more prior year Owners of Agricultural Assets Credits, enter the certificate number for each credit. Next to each certificate number, enter the amount you are claiming for the current year. On line 15, enter the total carryforward amount for all credits you are claiming in the current year. Line 17 — Alternative Minimum Tax Credit (Schedule M1MTC) If you have never paid Minnesota alternative minimum tax, you do not qualify for this credit. If you paid Minnesota alternative minimum tax in one or more years from 1989 through 2021, but not for 2022, complete Schedule M1MT, Alternative Minimum Tax, and Schedule M1MTC, Alternative Minimum Tax Credit, to determine if you qualify or have a credit carry over from a prior year of any unused portion of your minimum tax credit. Enter the credit from Schedule M1MTC on line 17 of Schedule M1C.

Your First Name and Initial Your Last Name Your Social Security Number Place an X in this box if you meet the requirements to claim the credit under “Married Persons Filing Separately” in the instructions. Place an X in this box if you operate a licensed family day care home and are claiming the credit for your own child(ren). Enter your day care license number: Place an X in this box if you are a married couple filing jointly and claiming the credit for your child born in 2022. Part 1 — Table 1. Persons or organizations providing the care (if more than two care providers, see instructions): (a) Care Provider Name (b) Address (c) ID Number (SSN or FEIN) (d) Amount Paid Part 2 — Table 2. Credit for dependent care expenses: Information about qualifying persons (If more than two qualifying persons, see instructions.) (a) Qualifying Person Name (b) Date of Birth (MM/DD/YYYY) (c) ID Number (SSN) (d) Qualifying Expenses 1 Add the amounts in column d of Table 2. Do not enter more than $3,000 for one qualifying person or $6,000 for two or more qualifying persons. If you completed Part 4, enter the amount from line 32. . . . . . . . . . . . . 1 2 Enter your earned income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 If married filing jointly, enter your spouse’s earned income. If your spouse was a student or was disabled, see instructions. All others, enter the amount from line 2 . . . . . . . . . . . 3 4 Enter the smallest of 1, 2, or 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Adjusted gross income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Enter the decimal amount shown in Table 3 of the instructions that applies to the amount from line 5. . . . . . . . . . . . . 6 7 Multiply line 6 by line 4. If you paid 2021 expenses in 2022, see the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 If line 5 is $55,300 or less, skip line 8 and enter the amount from line 7 on line 9. If line 5 is greater than $55,300, enter the amount from step 6 of the Worksheet for Line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Enter the amount from line 7 or line 8, whichever is less Full-year residents, enter the result here and on line 1 of Schedule M1REF. Enter the number of qualifying persons on line 1a of Schedule M1REF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Part-Year Residents, Nonresidents, and American Indians Living on a Reservation 10 If you are married, add lines 2 and 3. If you are single, enter the amount from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Amount of income on line 10 taxable to Minnesota . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Divide line 11 by line 10. Enter the result as a decimal (carry to five decimal places) . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Multiply line 9 by line 12. Enter the result here and on line 1 of Schedule M1REF. Enter the number of qualifying persons on line 1a of Schedule M1REF.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 If you received dependent care benefits, you must complete Parts 1 through 4. If you did not receive dependent care benefits, complete only Parts 1 and 2. You cannot claim child and dependent care expenses if your filing status is married filing separately, unless you meet the requirements listed in the instructions under “Married Persons Filing Separately.” Round amounts to the nearest whole dollar. *221771* 9995 Continued 2022 Schedule M1CD, Child and Dependent Care Credit Rev. 1/23

*221871* Part 3 — Dependent Care Benefits 14 Enter the total amounts of dependent care benefits you received in 2022 (see instructions) . . . . . . . . . . . . . . . 14 15 Enter the amount of benefits you carried over from 2021 and used in 2022 (see instructions) . . . . . . . . . . . . . 15 16 Enter the amount you forfeited or carried forward to 2023 as a negative amount (see instructions) . . . . . . . . . 16 17 Combine lines 14 through 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Enter the total amount of qualified expenses incurred in 2022 for the care of the qualifying person(s) . . . . . . 18 19 Enter the smaller of line 17 or 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Enter your earned income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Enter the amount from the instructions based on your filing status (see instructions). . . . . . . . . . . . . . . . . . . . . 21 22 Enter the smallest of lines 19, 20, or 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Enter $5,000 ($2,500 if married filing separately and you were required to enter your spouse’s earned income on line 21). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Enter the total amount from line 14 and line 15 that was from your sole proprietorship or partnership. . . . . . 24 If you entered an amount on line 24, check this box: 25 Subtract line 24 from line 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Deductible benefits. Enter the smaller of line 22, 23, or 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Excluded benefits (If you did not check the box on line 24, enter the smaller of line 22 or line 23. Otherwise, subtract line 26 from the smaller of line 22 or line 23. If zero or less, enter 0) . . . . . . . . . . . . . . . . . 27 Part 4 — Complete lines 28 through 32 to claim the child and dependent care credit in Part 2 28 Enter $3,000 ($6,000 if two or more qualifying persons) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 29 Add lines 26 and 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 30 Subtract line 29 from 28. If zero or less, stop. You can’t claim the credit. If you paid 2021 expenses in 2022, see the instructions for line 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 31 Complete the Table 2 for expenses of qualifying persons on page 1. Do not include any amount in qualifying expenses in column d which are included on line 29. Enter the total of column d on line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 32 Enter the smaller of line 30 or 31. Also, enter this amount on line 1 to claim the Dependent Care Credit in Part 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Include this schedule with your Form M1. 2022 Schedule M1CD, page 2 9995

What is the purpose of this form? If you paid someone to care for your child or other qualifying person so you (and your spouse if filing jointly) could work or look for work in 2022, you may claim the credit for dependent care expenses. Am I eligible? If you (and your spouse if filing a joint return) received earned income, you may be eligible for a credit based on your qualified expenses. You must have documentation showing the expenses you paid for one or both of the following: • Someone to care for your child or other qualifying person • Someone for household services To qualify for the credit, all of the following must be true: • Your filing status may be single, head of household, qualifying widow(er) with dependent child, or married filing jointly. • The care was provided so you (and your spouse if filing jointly) could work or look for work. However, if you didn’t find a job and have no earned income for the year, you cannot take the credit. • The care must be for one or more qualifying persons. • The person who provided the care was not your spouse, the parent of your qualifying child, or a person whom you can claim as a dependent. If your child provided the care, he or she must have been age 19 or older by the end of 2022, and he or she cannot be your dependent. • You report the required information about the care provider and the information about the qualifying person in Table 1 and Table 2. The Minnesota credit is refundable, meaning you may benefit even if you have no state tax liability. This is different from the federal credit, which you can only use to offset tax. If you are a part-year or nonresident, you may be eligible for this credit based on your percentage of earned income taxable to Minnesota. Married persons filing separately Generally, married persons filing separately must file a joint return to claim the credit. If your filing status is married filing separately and all of the following apply, you are considered unmarried for purposes of claiming the credit. • You lived apart from your spouse during the last 6 months of 2022 • Your home was the qualifying person’s main home for more than half of 2022 • You paid more than half of the cost of keeping up that home for 2022 If you meet all the requirements to be treated as unmarried and meet bulleted items 2 through 5 listed earlier under To qualify for this credit, you can generally take the credit or exclusion. If you do not meet all the requirements to be treated as unmarried, you can not take the credit. However, you can generally take the exclusion if you meet bulleted items 2 through 5. Is there a penalty for fraudulently claiming a credit? Yes. If you file a return that fraudulently claims a credit that results in a refund, we will assess a penalty equal to 50% of the portion of the refund attributable to fraud. If a fraudulently claimed credit reduced your tax liability, we may also assess a penalty equal to 50% of the unpaid tax. Do I need proof of my payments? Yes. Save canceled checks and itemized receipts showing your payments for child and dependent care expenses. We may ask you to show these records if we have questions. Who is a qualifying person? A qualifying person is any person who meets the requirements for the federal credit for child and dependent care expenses. Generally, a qualifying person is someone who lived with you for more than half of the year and is one of the following: • Your dependent child who is younger than 13 • Your disabled spouse or disabled dependent To determine if a child is a dependent, do not use income received as a Minnesota Family Investment Program (MFIP) grant or allowance to or on behalf of the child in order to determine the amount of support the child received. If you were divorced, legally separated, or lived apart from your spouse during the last six months of 2022 and your child is not your dependent, you may claim the credit if your child meets the requirements of a qualifying person. In this case, the other parent cannot treat the child as a quali­ fying person. What expenses qualify? Qualifying expenses are the same as for the federal credit for child and dependent care expenses. Generally, qualifying expenses are expenses you paid for one or both of the following: • The care of your qualifying person so you (and your spouse, if filing a joint return) could work or look for work • Household services so you (and your spouse, if filing a joint return) could work or look for work If you worked or actively looked for work during only part of the time you incurred expenses, you must figure your expenses for each day. There are special rules for temporary absences or part-time work in Internal Revenue Service (IRS) Publication 503. Household services are services needed to care for the qualifying person as well as to run the home. For example, the services of a cook, maid, babysitter, housekeeper, or cleaning person if the services were partly for the care of a qualifying person. Do not include the services of a chauffeur or gardener. 2022 Schedule M1CD Instructions

Care of the qualifying person The cost of care for the qualifying person includes the cost of services for their well-being and protection. It does not include the cost of food, lodging, education, clothing or entertainment. You can include the cost of care provided outside your home for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours a day in your home. If the care was provided by a dependent care center, the center must meet all applicable state and local regulations. A dependent care center is a place that provides care for more than six persons (other than persons who live there) and re­ ceives a fee, payment, or grant for providing services for any of those persons, even if the center isn’t run for profit. You can include amounts paid for items other than the care of your child (such as food and schooling) only if the items are incidental to the care of the child and can’t be separated from the total cost. Do not include the cost of schooling for a child in kindergarten or above. You can include the cost of a day camp, even if it specializes in a particular activity, such as computers or soccer. Do not include any expenses for send­ ing your child to an overnight camp, summer school, or a tutoring program. If you did not have expenses, you may still qualify for this credit. • If you are married and filing a joint return, and your child was born in 2022, see “What if my child was born in 2022?” • If you are a licensed day care operator, see “What if I am a licensed day care operator?” If you had expenses in 2021 that you paid in 2022, you may be able to increase the credit on your 2022 return. Use the Prior-Year Expense Work­ sheet for line 7 to determine your credit. What if my child was born in 2022? You may be eligible to calculate your credit using $3,000 of expenses for your child born in 2022, even if you did not have actual expenses for that child or only one spouse had earned income. If all of the following are true, complete the Worksheet for Child Born in 2022. • You are married and filing a joint return • You had a child (or children) born in 2022 • You had less than $3,000 in child care expenses or you or your spouse earned less than $3,000 • Neither you nor your spouse participated in a pretax dependent care assistance program What if I am a licensed day care operator? You may be able to claim a credit for the care of your own child if your child was younger than age 6 at the end of 2022. Your credit amount depends on your child’s age at the end of 2022. • If your child was 16 months or younger, the credit is based on $3,000 of qualified expenses • If your child was older than 16 months but younger than age six, the credit is based on the amount you would charge for a child of the same age being cared for in your home for the same number of hours (up to the maximum amount of $3,000 per qualifying child) Use the amounts above for entering qualifying expenses in column D of Table 2. Do not enter more than $3,000 of qualifying expenses for each child. Place an X in the appropriate box above Part 1. Line Instructions Round amounts to the nearest whole dollar. Married persons filing separately checkbox If your filing status is married filing separately and you meet the requirements listed under Married persons filing separately to claim the credit for dependent care expenses, place an X in the box above Part 1. Part 1 – Table 1. Persons or organizations providing the care Complete columns (a) through (d) for each person or organization that provided the care. You can use Form W-10, Dependent Care Provider’s Identification and Certification, or any other source listed in its instructions to get the information from the care provider. If you don’t give cor­ rect or complete information, your credit (and exclusion) may be disallowed. If you have more than two care providers, attach a statement to your return with the required information. Worksheet for Child Born in 2022 1 Enter the amount from line 2 of Schedule M1CD. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter the amount from line 3 of Schedule M1CD. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Add steps 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Enter the smaller of step 3 or $3,000 ($6,000, if you had more than one child born in 2022) . . . . . . . . . . . . . . . . . . . . . . 5 If you had another child (or children) born before January 1, 2022, enter the smaller of: . . . . . . . . . . . . . . . . . . . . . . . . . • Your actual childcare expenses paid for them from Table 2 • The amount on Step 1 • The amount on Step 2 6 Add steps 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Enter the smaller of step 6 or $6,000. Use this amount on line 4 of Schedule M1CD. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Columns A and B Enter the care provider’s name and address. If you were covered by your employer’s dependent care plan and your employer furnished the care (either at your workplace or by hiring a care provider), enter your employer’s name in column A. Next, enter “See W-2” in column B. Then leave Columns C and D blank. If your employer paid a third party on your behalf to provide the care, you must give the information on the third party in columns A through D. Column C Enter the total amount you actually paid in 2022 to the care provider. Also, include amounts your employer paid to a third party on your behalf. It doesn’t matter when the expenses were incurred. Don’t reduce this amount by any reimbursements you received. After completing Part 1 • If you received dependent care benefits, complete Part 3 next • If you did not receive dependent care benefits, you must only complete Part 2 next Part 2 – Table 2. Credit for dependent care expenses: Information about qualifying persons Complete columns A through D for each qualifying person. If you have more than two qualifying persons, attach a statement to your return with the required information. Column C You must enter the qualifying person’s social security number (SSN). Be sure the name and SSN entered match the person’s social security card. If the child was born and died in 2022 and didn’t have an SSN, enter “Died” in column C and attach a copy of the child’s birth certifi­ cate, or hospital medical records. Column D Enter the qualifying expenses you incurred and paid in 2022 for the person listed in column A. Prepaid expenses are treated as paid in the year the care is provided. Do not include in column D qualified expenses: • You incurred in 2022 but didn’t pay until 2023. (You may be able to use these expenses to increase your 2023 credit) • You incurred in 2021 but didn’t pay until 2022. (See instructions for line 7) • You prepaid in 2022 for care to be provided in 2023. These expenses can only be used to figure your 2023 credit To qualify for the credit, you must have one or more qualifying persons. You should show the expenses for each qualifying person in column D. If you paid qualified expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. The limit does not need to be divided equally. For example, if you paid and incurred $2,500 of qualified expenses for the care of one qualifying person and $3,500 for the care of another qualifying person, you can use the total, $6,000, to figure the credit. Lines 2 and 3 If filing jointly, figure your and your spouse’s earned income separately. Enter your earned income on line 2 and your spouse’s earned income on line 3. Earned income for figuring the credit generally includes the following amounts. The amount from line 1z of Form 1040 or 1040-SR, minus any amount: • Included for a scholarship or fellowship grant that was not reported to you on Form W-2 • Excluded as foreign earned income (including housing exclusion) on line 43 of Form 2555 • Also reported on Schedule SE because you were a member of the clergy or you received $108.28 or more of church employee income • Received for work performed while an inmate in a penal institute, or • Received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457(b) plan. This amount may be reported in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount re­ ceived as a pension or annuity. The amount shown on line 3 of Schedule SE, minus any deduction you claim on line 15 of Schedule 1. • If you use the optional method to figure self-employment tax, subtract any deduction you claim on line 14 of Schedule 1 from the total of the amounts shown on lines 3 and 4b of Schedule SE. • If you received church employee income of $108.28 or more, subtract any deduction you claim on line 15 of Schedule 1 from the total amounts shown on lines 3 and 4b of Schedule SE. If you are filing Schedule C as a statutory employee, the amount shown on line 1 of Schedule C. If you received nontaxable combat pay, you may elect to include it in earned income. Including this income will only give you a larger credit if you (or your spouse’s) other earned income is less than the amount entered on line 1. Include the nontaxable combat pay on line 2 (or 3 for your spouse) to make this election. If you both received nontaxable combat pay, each of you may make your own election. The amount of your nontaxable combat pay is shown in box 12 of Form W-2 with code Q. If your spouse was a student or disabled Your spouse was a full-time student if he or she was enrolled as a full-time student at a school for some part of 5 calendar months during 2022. The months do not need to be consecutive. A school does not include an on-the-job training course, a correspondence school, or a school offering courses only through the internet. Your spouse was disabled if they were not physically or mentally capable of self-care. Fig­ ure your spouse’s earned income on a monthly basis.

For each month or part of a month your spouse was a student or was disabled, they were considered to have worked and earned income. Their earned income for each month is considered to be at least $250 ($500 if more than one qualifying person was cared for in 2022). Include the amount on line 3. If your spouse also worked during that month, use the higher of $250 (or $500) or their actual earned income for that month. For any month they were not a student or disabled, use their actual earned income if they worked during that month. Line 5 — Adjusted Gross Income Enter the amount from line 1 of Form M1. If the amount is less than zero, enter the negative number and put parentheses around it. Line 6 — Decimal Table 3 If line 5 is Over But not over Decimal Amount $15,000 or less .35 15,000 17,000 .34 17,000 19,000 .33 19,000 21,000 .32 21,000 23,000 .31 23,000 25,000 .30 25,000 27,000 .29 27,000 29,000 .28 29,000 31,000 .27 31,000 33,000 .26 33,000 35,000 .25 35,000 37,000 .24 37,000 39,000 .23 39,000 41,000 .22 41,000 43,000 .21 43,000 No limit .20 Line 7 — Worksheet for Line 7 Line 8 — Worksheet for Line 8 If your adjusted gross income on line 5 is less than or equal to $55,300 do not complete the worksheet and enter the amount from line 5. Part 3 — Dependent Care Benefits Lines 14 and 15 Dependent care benefits include: • Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked • The fair market value of care in a day care facility provided or sponsored by your employer • Pre-tax contributions you made under a dependent care flexible spending arrangement (FSA) Your salary may have been reduced to pay for these benefits. If you received dependent care benefits as an employee, they should be shown in box 10 of your 2022 Form(s) W-2. Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Prior-Year Expense Worksheet for Line 7 1 Enter your 2021 qualified expenses paid in 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Enter your 2021 qualified expenses paid in 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Add the amounts on steps 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Enter $3,000 if care was for one qualifying person ($6,000 if for two or more). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Compare your earned income for 2021 and your spouse's earned income for 2021 and enter the smaller amount . . . . 5 6 Compare the amounts on steps 3, 4, and 5 and enter the smallest amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Enter the amount on which you figured the credit for 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Subtract the amount on step 7 from the amount on step 6 and enter the result. If zero or less, stop here. You cannot increase your 2022 credit by any previous year's expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Enter your 2021 adjusted gross income (from your 2021 Schedule M1CD, line 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Find your 2021 adjusted gross income in the table for line 6 of Schedule M1CD and enter the corresponding decimal amount here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11. Multiply step 10 by step 8. Add this amount to your 2022 credit and enter the total on line 7 of Schedule M1CD. Enter the following on the dotted line next to line 7: "CPYE" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior-year expenses and how you figured the credit. Worksheet for Line 8 (If Line 5 is More Than $55,300) 1 Enter the amount from line 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Income limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract step 2 from step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Multiply step 3 by 5% (.05). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 If you have one qualifying dependent, enter $600. If you have two or more qualifying dependents, enter $1,200 . . . . . 6 Subtract step 4 from step 5. Enter the result here and on line 8 of Schedule M1CD (if less than zero, enter $0) . . . . . . $55,300

Line 16 If you had an employer-provided dependent care plan, enter on line 16 the total of the following amounts included on line 14. • Any amount you forfeited. You forfeited an amount if you did not receive it because you did not incur the expense. Do not include amounts you expect to receive at a future date. • Any amount you did not receive but are permitted by your employer to carry froward and use in the following year during a grace period. Lines 20 and 21 Use the instructions for lines 2 and 3 to determine earned income to enter on line 20. If married filing jointly, use the instructions from lines 2 and 3 to determine earned income to enter on line 21. If married filing separately, are all of the following true? • You lived apart from your spouse during the last 6 months of 2022 • Your home was the qualifying person’s main home for more than half of 2022 • You paid more than half of the cost of keeping up that home for 2022 If you answered yes, enter the amount from line 20 on line 21. If you answered no, then enter your spouse’s earned income on line 21. If you or your spouse was a full-time student or disabled in 2022, see instructions for lines 2 and 3 to determine earned income. All other filing statuses, enter the amount from line 20 on line 21. Part 4 If you are reporting dependent care benefits in Part 3, you must complete lines 28 through 32 if you are also claiming the credit in Part 2. Questions? Need forms? • Website: www.revenue.state.mn.us • Email: individual.incometax@state.mn.us • Phone: 651-296-3781 or 1-800-652-9094

Additions to Income 1 Interest from municipal bonds of another state or its governmental units included on line 2a of federal Form 1040 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Federally tax-exempt dividends from mutual funds investing in bonds of another state or its governmental units included on line 2a of federal Form 1040 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Expenses deducted on your federal return attributable to income not taxed by Minnesota (other than interest or mutual fund dividends from U.S. bonds) . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Capital gain portion of a lump-sum distribution (from line 6 of federal Form 4972; enclose Form 4972) . . . 4 5 Addition from line 7 of Schedule M1HOME (enclose Schedule M1HOME) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Distributions from higher education savings accounts used for K-12 tuition (see instructions) . . . . . . . . . . . .6 7 This line intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 This line intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Addition from line 35 of Schedule M1NC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Add lines 1 through 9 . Enter the total here and on line 2 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Subtractions from Income 11 If you are not filing Schedule M1SA, and your charitable contributions were more than $500, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Social Security benefit subtraction (determine from worksheet in instructions) . . . . . . . . . . . . . . . . . . . . . . . 12 13 Education expenses you paid for your qualifying children in grades K–12 (see instructions) Enter the name and grade of each child on the line below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Net interest or mutual fund dividends from U.S. bonds (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Subtraction for contributions to a qualified education savings plan (enclose Schedule M1529) . . . . . . . . . . 15 16 Subtraction for persons age 65 or older, or permanently and totally disabled (enclose Schedule M1R) . . . 16 17 Railroad Retirement Board benefits (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 If you are a resident of Michigan or North Dakota filing Form M1 only to receive a refund of all Minnesota tax withheld, enter the amount from line 1 of Form M1. If the amount is zero or less, enter 0 . . . . . . . . . . 18 • Place an X in one box to indicate the reciprocity state of which you were a resident during 2022 . . . . . . . . . . . . . . . . . . . . . . . Michigan North Dakota 19 Subtraction of reservation income for American Indians (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Federal active duty military pay received for services performed while a Minnesota resident, to the extent the income is federally taxable. If you received a military pension, see line 25 . . . . 20 21 Minnesota National Guard members and reservists: See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 2022 Schedule M1M, Income Additions and Subtractions Complete this schedule to determine line 2 and line 7 of Form M1. 9995 Your First Name and Initial Your Last Name Your Social Security Number *221551* Rev. 1/23

9995 22 Residents of another state: Enter your federal active service military pay, to the extent the income

is federally taxable. If you received a military pension, see line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Organ Donor Subtraction (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Volunteer mileage reimbursement subtraction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Subtraction for military pensions or other military retirement pay (see instructions) . . . . . . . . . . . . . . . . . . 25 26 Post-service education awards received for service in an AmeriCorps National Service program . . . . . . . . 26 27 Subtraction for interest earned from a designated first-time homebuyer savings account

(enclose Schedule M1HOME) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 28 Subtraction for discharge of indebtedness of educational loans (see instructions) . . . . . . . . . . . . . . . . . . . . 28 29 Payment from the Minnesota Frontline Worker Pay Program (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 29 30 This line intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 31 Subtraction from line 35 of Schedule M1NC. Enter as a positive number . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 32 Add lines 11 through 31. Enter the total here and on line 7 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 You must include this schedule with your Form M1. 2022 M1M, page 2 *221521*

2022 Schedule M1M Instructions Additions Line 1 — Interest From Municipal Bonds of Another State or its Governmental Units Of the amount you included (or should have included) on line 2a of federal Form 1040, add the interest you received from municipal bonds issued by: • A state other than Minnesota • A local government (such as a county or city) in a state other than Minnesota Line 2 — Federally Tax-Exempt Dividends from Mutual Funds Investing in Bonds of Another State If you received federally tax-exempt interest dividends from a mutual fund, you may have to enter an amount on line 2. To determine the amount, if any, use the following instructions: • If 95% or more of the federally tax-exempt dividends from a mutual fund came from bonds issued by Minnesota, include only the portion of the federally tax-exempt dividend generated by non-Minnesota bonds. • If less than 95% of the federally tax-exempt interest dividends from a mutual fund came from bonds issued by Minnesota, include all of the federally tax-exempt interest dividend from that fund. Line 3 — Expenses Relating to Income Not Taxed by Minnesota, Other Than From U.S. Bond Obligations If you deducted expenses on your federal return connected with income not taxed by Minnesota (such as income reported on lines 17 through 22 of Schedule M1M), add those expenses to your taxable income. Do not include expenses connected with interest or mutual fund dividends from U.S. bonds. For information on how to report these expenses, see the instructions for line 14. Line 4 — Capital Gain Portion of a Lump-Sum Distribution From a Qualified Retirement Plan If you received a qualifying lump-sum distribution in 2022 and you chose the capital gain election on federal Form 4972, enter the capital gain from line 6 of federal Form 4972. Include a copy of federal Form 4972 when you file your return. Line 5 — First-Time Homebuyer Savings Account Addition If you made a nonqualified withdrawal from a first-time homebuyer savings account, you may be required to include those amounts in your taxable income. Complete and include Schedule M1HOME, First-Time Homebuyer Savings Account, to determine your addition. Line 6 — Higher Education Savings Accounts Used for K-12 Tuition If you paid K-12 tuition with a distribution from a higher education savings account, include the lesser of the total distributions from the ac­ count used to pay K-12 tuition or the total earnings reported on federal Form 1099-Q for the year. Subtractions Line 11 — Charitable Contributions over $500 You may subtract some of your contributions made during the year if both of the following are true: • You did not file Schedule M1SA, Minnesota Itemized Deductions. • You made charitable contributions of more than $500. To determine your allowable contributions, see the instructions for Schedule M1SA, and use the Worksheet for Line 11. Line 12 — Social Security Subtraction If you entered an amount on line 6b of federal Form 1040, complete the Worksheet for Line 12. M1M-1 Continued Worksheet for Line 11 To determine your allowable contributions, you will need the instructions for Schedule M1SA. 1 Determine total allowable charitable contributions you would have been able to enter on lines 15 and 16 of Schedule M1SA . . . . 2 The first $500 of contributions do not qualify . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Line 13 — K-12 Education Expense Subtraction If you purchased qualifying educational materials or services in 2022 for your qualifying child’s K–12 education, you may be able to reduce your taxable income. If you qualify for the K-12 Education Credit, complete Schedule M1ED before entering an amount on this line (see instructions for line 3 of Schedule M1REF, Refundable Credits). For this subtraction, you may use qualifying expenses you did not use for the credit and tuition expenses which do not qualify for the credit. You may not claim both the credit and a subtraction for the same expenses. Complete the Work­ sheet for Line 13 if you entered an amount on line 18 of Schedule M1ED. To subtract your education expenses, the child must: • Be your child, adopted child, stepchild, grandchild, or foster child who lived with you in the United States for more than half of the year. • Have been in grades K–12 during 2022. • Have attended a public, private, or home school in Minnesota, Iowa, North Dakota, South Dakota, or Wisconsin. • Not be claimed as a qualifying child on another individual’s return. In addition to the above requirements, you must have purchased educational services or required materials during the year to help your child’s K–12 education. Education expenses that qualify for the credit also qualify for the subtraction. However, certain expenses qualify only for the subtraction. For examples of qualifying education expenses, see the Form M1 instructions. Subtraction Limits The maximum subtraction allowed for purchases of personal computer hardware and educational software is $200 per family. You may split qualifying computer expenses, up to $200, among your children any way you choose. The maximum amount of education expenses you can subtract is $1,625 for each child in grades Kindergarten through 6, and $2,500 for each child in grades 7 through 12. If you qualify for the K–12 Education Credit (Schedule M1REF, line 3) and you cannot use all your education expenses on Schedule M1ED, complete the Worksheet for Line 13. See Income Tax Fact Sheet 8, K–12 Education Subtraction and Credit, for more information. Enter your qualifying education expenses on line 13. Also, enter each child’s name and grade at the time the expenses were paid. M1M-2 Continued Worksheet for line 12 1 Enter the amount from line 9 of federal Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter the amount from line 6b of federal Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract step 2 from step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Enter the amount from line 6a of federal Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Multiply step 4 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Enter the amount you included or should have included on line 2a of federal Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . 7 Add steps 3, 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Enter the amount on line 26 of federal Schedule 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Enter the amount on line 21 of federal Schedule 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Subtract step 9 from step 8. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Subtract step 10 from step 7. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Enter the amount for your filing status from below: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Married Filing Jointly or Qualifying Widow(er): $82,770 Single or Head of household: $64,670 Married Filing Separate: $41,385 13 Subtract step 12 from step 11. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Multiply step 13 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Enter the amount for your filing status from below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Married Filing Jointly or Qualifying Widow(er): $5,450 Single or Head of household: $4,260 Married Filing Separate: $2,725 16 Subtract step 14 from step 15. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Enter the amount from step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Enter the amount of Tier 1 railroad retirement benefits included on line 17 of Schedule M1M. . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Subtract step 18 from step 17. If zero or less, enter 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Enter step 16 or step 19, whichever is less. Also enter this amount on line 12 of Schedule M1M . . . . . . . . . . . . . . . . . . . . . . . .

Line 14 — Net Interest From U.S. Bonds Include federally taxable interest you received from: • U.S. bonds, bills, notes, savings bonds, and certificates of indebtedness • Sallie Mae bonds • Dividends paid to you by mutual funds that are attributable to these bonds • U.S. Government interest and dividends you received as partner of a partnership, shareholder of an S corporation, or beneficiary of a trust Reduce these amounts by any related investment interest and other expenses deducted on your federal return relating to this income. Do not include interest or dividends attributable to Ginnie Mae, Fannie Mae, or Freddie Mac bonds. See Income Tax Fact Sheet 13, U.S. Government Interest, if you received interest from a government source not listed. Line 15 — Contributions to a 529 plan You may be able to deduct certain contributions made to a 529 plan. To determine the amount of your subtraction, complete and include Sched­ ule M1529, Education Savings Account Contribution Credit or Subtraction, and enter the amount from line 4 of Schedule M1529 on line 15. Line 16 — Subtraction for Persons 65 or Older or Permanently and Totally Disabled (Schedule M1R) You may qualify for a subtraction if either of the following apply to you (or your spouse, if filing a joint return): • You were born before January 2, 1958. • You were permanently and totally disabled and received federally taxable disability income in 2022. If you did not receive federally taxable disability income, you do not qualify for this subtraction. If you (or your spouse, if filing jointly) meet the age or disability requirement, see the Form M1 instructions to determine if you meet the in­ come requirements. If you meet all eligibility requirements, complete and include Schedule M1R, Age 65 or Older/Disabled Subtraction. Line 17 — Railroad Retirement Board Benefits If you included unemployment, sick pay, or retirement benefits from the Railroad Retirement Board in your 2022 federal adjusted gross income, you can subtract these amounts. Line 18 — Reciprocity Income Minnesota has income tax reciprocity agreements with Michigan and North Dakota. Reciprocity applies only to personal service income, such as wages, salaries, tips, commissions, fees, and bonuses. Complete line 18 if all of the following are true: • You are a resident of a reciprocity state. • Your only Minnesota source income was wages covered under reciprocity. • You had Minnesota income tax withheld from these wages, and want a refund of the amount withheld. Place an X in the box for the state of which you were a permanent resident during the year, and enter the amount from line 1 of Form M1 on line 18 of Schedule M1M. When you file Form M1, follow the steps in the Form M1 instructions. Also complete and include the following: • Schedule M1W, Minnesota Income Tax Withheld • Form MWR, Reciprocity Exemption/Affidavit of Residency • A copy of your home state tax return To avoid having Minnesota tax withheld in the future on wages covered by reciprocity, file Form MWR each year with your employer. When to complete Schedule M1NR: If your gross income assignable to Minnesota (other than from performing personal services covered under reciprocity) is $12,900 or more, you are not eligible to take the reciprocity subtraction on line 18. Instead, file Form M1 and Schedule M1NR. Do not include your personal service income on column B of Schedule M1NR. Line 19 — American Indians Living on an Indian Reservation If you are a member of an American Indian tribe living and working on the reservation of which you are an enrolled member, enter your reser­ vation source income to the extent it is federally taxable. If you are eligible to subtract reservation source income, you must apportion any Child and Dependent Care Credit you claim based on your income taxable to Minnesota. Line 20 — Federal Active Duty Military Pay Received by Residents If you are a Minnesota resident and a member of the United States armed forces or United Nations armed forces, enter the federal active duty military pay you received and included in your federal adjusted gross income. M1M-3 Continued Worksheet for Line 13 If you qualify for the K–12 Education Credit and you cannot use all of your education expenses on Schedule M1ED, determine line 13 of Schedule M1M by completing the following steps: 1 Qualifying tuition expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Qualifying computer expenses in excess of $200, up to a maximum of $200 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Complete steps 3–6 if on Schedule M1ED line 17 is less than line 16. 3 Line 15 of Schedule M1ED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Line 18 of Schedule M1ED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Multiply step 4 by 1.333 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Subtract step 5 from step 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Add steps 1, 2, and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the result from step 7—up to the maximum subtraction amount per child—on line 13 of Schedule M1M.

M1M-4 Line 21 — National Guard Members and Reservists Members of the Minnesota National Guard and Reserves are allowed a subtraction of federally taxable pay received for training and certain types of qualifying service. This includes: • Training, including annual training and drill weekends. • State active service, including natural disaster emergency response and missing person searches. • Federally funded state active service such as airport security duty, Active Duty Operational Support (ADOS), and service under Title 10 and Title 32 Active Guard Reserve (AGR). If you included income on line 20 for federal active duty pay, do not include that income on line 21. Line 23 — Organ Donor If, while living, you, your spouse (if filing jointly), or a dependent donated all or part of a liver, pancreas, kidney, intestine, lung, or bone mar­ row to another person, you can subtract your actual qualified expenses up to $10,000. Qualified expenses are your unreimbursed expenses for travel and lodging and for any lost wages net of sick pay due to the transplantation. Line 24 – Volunteer mileage reimbursement subtraction If you received mileage reimbursement in volunteer service for an organization eligible for a charitable contribution under Internal Revenue Code section 170(c), you may subtract the amount you received which exceeded the 14 cent per mile volunteer mileage rate. You may only subtract amounts included in federal adjusted gross income. There is a cap of 58.5 cents per mile for January 1 through June 30, and 62.5 cents per mile for July 1 through December 31 of 2022. Complete the Worksheet for Line 24 for each organization which reimbursed you for mileage greater than the volunteer mileage rate. Combine the result of step 13 for all worksheets completed and enter the total on line 24. If each organization reimbursed you at the same rate, you may use one worksheet and combine all reimbursements received on step 1 for miles driven from January to June, and step 7 for miles driven from July to December. Line 25 — Military Pension or Retirement Pay If you received certain compensation from a military pension or other military retirement pay, you may reduce your taxable income by that pay. To qualify, your retirement pay must be taxable on your federal return and received for one of the following reasons: • Service in the active component of the military (U.S. Code, title 10, sections 1401 to 1414) • Retirement pay for service in the reserve component (U.S. Code, title 10, section 12733) • Survivor benefit plan payments (U.S. Code, title 10, sections 1447 to 1455) If you claim this subtraction, you may not claim the nonrefundable credit for past military service on line 1 of Schedule M1C, Other Nonre­ fundable Credits. If you received Post-9/11 Veteran Service Bonus payment, enter the amount of the payment which was included in your federal adjusted gross income on line 25. Line 26 — Post-Service Education Awards Received for Service in an AmeriCorps National Service Program If you received a post-service education award, such as tuition reimbursements or student loan payments, from the federal government in 2022 for service in the AmeriCorps program, you can subtract the amount you included in your federal adjusted gross income. Enter the amount you received after leaving the program. Do not include the stipend received while working in the program. If your education award was used to repay a student loan, and you deducted the student loan interest on line 21 of federal Schedule 1, you must reduce your subtraction by the interest attributable to the award. Line 27 — First-Time Homebuyers Savings Account If you contributed to a designated first-time homebuyer savings account since 2017, you may be eligible to subtract your earnings on the ac­ count. Complete and include Schedule M1HOME, First-Time Homebuyer Savings Account, to determine your subtraction amount. Line 28 — Discharge of Indebtedness for Education Loans If you had a qualifying education loan forgiven because you completed an income-driven repayment program, enter the amount of debt dis­ charged and included in federal adjusted gross income. Line 29 — Payment from the Minnesota Frontline Worker Pay Program If you received frontline worker pay, enter the amount of the payment which was included in your federal adjusted gross income on line 29. Worksheet for Line 24 1 Reimbursements for miles driven in volunteer service that you received from January 1 to June 30 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Number of volunteer miles related to reimbursements on step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Multiply step 2 by 14 cents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Multiply step 2 by 58.5 cents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Enter the lesser of step 1 or step 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Subtract step 3 from step 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Reimbursements for miles driven in volunteer service that you received from July 1 to December 31 . . . . . . . . . . . . . . . . . . . . . . . . 8 Number of volunteer miles related to reimbursements on step 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Multiply step 8 by 14 cents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Multiply step 8 by 62.5 cents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Enter the lesser of step 7 or step 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Subtract step 9 from step 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Combine Steps 6 and 12. Include this amount on line 24 of Schedule M1M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 1 1 Wages, salaries, tips, and other employee compensation (see instructions) . . . . . . . . . . . . . . 1 2 Self-employment income (from line 3 of federal Schedule SE, less the self-employment tax deduction from line 13 of federal Schedule SE) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Taxable income received from a retirement pension, profit-sharing, stock bonus, or annuity plan (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Taxable Social Security benefits (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Add lines 1 through 4 for each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Amount from line 5, Column A or B, whichever is less (If less than $26,000, STOP HERE. You do not qualify) . . . . . . . . . . . 6 7 Joint taxable income from line 9 of Form M1. (If less than $42,000, STOP HERE. You do not qualify) . . . . . . . . . . . . . . . . . . 7 8 If line 6 is less than $106,000, determine the amount of your credit using lines 6 and 7 and the table in the instructions. — Full-year residents: Enter the result here and on line 1 of Schedule M1C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 — Part-year residents and nonresidents: Skip ahead to Part 3 If line 6 is $106,000 or more, continue to Part 2 Part 2 — If Line 6 is $106,000 or More 9 Enter the amount from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Value of one-half of the standard deduction for Married Filing Jointly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Using the tax rate schedule for single persons in the M1 instructions, compute the tax for the amount on line 11 . . . . 12 13 Amount from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Amount from line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Subtract line 14 from line 13 (If zero or less, STOP HERE. You do not qualify). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Using the tax rate schedule for single persons in the Form M1 instructions, compute the tax for the amount on line 15 16 17 Tax from line 10 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Add lines 12 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Subtract line 18 from line 17. If the result is more than $1,596, enter $1,596. If result is zero or less, you do not qualify.

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

Part-year residents and nonresidents: Continue to Part 3. Part 3 — Part-Year Residents and Nonresidents 20 Part-year residents and nonresidents: Enter the decimal from line 30 of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Multiply line 8 or line 19, whichever is applicable, by line 20. Enter the result here and on line 1 of Schedule M1C . . . . 21 Include this schedule when you file Form M1. Keep a copy for your records. 2022 Schedule M1MA, Marriage Credit Your First Name and Initial Your Last Name Your Social Security Number Spouse’s First Name and Initial Spouse’s Last Name Spouse’s Social Security Number A — Taxpayer B — Spouse 9995 12,900 *221381* Rev. 1/23

If line 6 is: and line 7 is at least: $42,000 62,000 82,000 102,000 122,000 142,000 162,000 182,000 202,000 222,000 242,000 262,000 282,000 at but but less than: least less than $62,000 82,000 102,000 122,000 142,000 162,000 182,000 202,000 222,000 242,000 262,000 282,000 & over your credit amount is: $26,000 28,000 16 16 16 0 0 0 0 0 0 0 0 0 0 28,000 30,000 45 45 45 7 0 0 0 0 0 0 0 0 0 30,000 32,000 74 74 74 57 0 0 0 0 0 0 0 0 0 32,000 34,000 103 103 103 103 0 0 0 0 0 0 0 0 0 34,000 36,000 132 132 132 132 0 0 0 0 0 0 0 0 0 36,000 38,000 159 161 161 161 0 0 0 0 0 0 0 0 0 38,000 40,000 159 190 190 190 47 0 0 0 0 0 0 0 0 40,000 42,000 158 219 219 219 97 0 0 0 0 0 0 0 0 42,000 44,000 129 219 219 219 118 0 0 0 0 0 0 0 0 44,000 46,000 100 219 219 219 139 0 0 0 0 0 0 0 0 46,000 48,000 71 219 219 219 160 0 0 0 0 0 0 0 0 48,000 50,000 42 219 219 219 181 0 0 0 0 0 0 0 0 50,000 52,000 13 219 219 219 202 0 0 0 0 0 0 0 0 52,000 54,000 0 219 219 219 219 13 0 0 0 0 0 0 0 54,000 56,000 0 219 219 219 219 34 0 0 0 0 0 0 0 56,000 58,000 0 216 219 219 219 55 0 0 0 0 0 0 0 58,000 60,000 0 187 219 219 219 76 0 0 0 0 0 0 0 60,000 62,000 0 158 219 219 219 97 0 0 0 0 0 0 0 62,000 64,000 0 129 219 219 219 118 1 1 1 0 0 0 0 64,000 66,000 0 100 219 219 219 139 22 22 22 0 0 0 0 66,000 68,000 0 71 219 219 219 160 43 43 43 0 0 0 0 68,000 70,000 0 42 219 219 219 181 64 64 64 0 0 0 0 70,000 72,000 0 13 219 219 219 202 85 85 85 32 0 0 0 72,000 74,000 0 0 219 219 219 219 106 106 106 93 0 0 0 74,000 76,000 0 0 219 219 219 219 127 127 127 127 0 0 0 76,000 78,000 0 0 216 219 219 219 148 148 148 148 0 0 0 78,000 80,000 0 0 187 219 219 219 169 169 169 169 0 0 0 80,000 82,000 0 0 158 219 219 219 190 190 190 190 0 0 0 82,000 84,000 0 0 129 219 219 219 211 211 211 211 0 0 0 84,000 86,000 0 0 100 219 219 219 232 232 232 232 59 0 0 86,000 88,000 0 0 71 219 219 219 253 253 253 253 120 0 0 88,000 90,000 0 0 42 219 219 219 274 274 274 274 181 0 0 90,000 92,000 0 0 13 219 219 219 295 295 295 295 242 0 0 92,000 94,000 0 0 0 219 219 219 313 316 316 316 303 0 0 94,000 96,000 0 0 0 219 219 219 313 337 337 337 337 0 0 96,000 98,000 0 0 0 216 219 219 313 358 358 358 358 25 0 98,000 100,000 0 0 0 187 219 219 313 379 379 379 379 86 0 100,000 102,000 0 0 0 158 219 219 313 400 400 400 400 147 0 102,000 104,000 0 0 0 129 219 219 313 421 421 421 421 208 0 104,000 106,000 0 0 0 100 219 219 313 442 442 442 442 269 13 2022 Schedule M1MA Instructions Do I qualify? You may qualify for the Marriage Credit if all of these are true: • Your filing status is Married Filing Jointly • Both you and your spouse have taxable earned income, taxable pension, or taxable Social Security income • Your joint taxable income on line 9 of your Form M1 is at least $42,000 • The income of the lesser-earning spouse is at least $26,000 Line Instructions Lines 1—5 Complete lines 1 through 5, Columns A and B, to determine the earned income for each spouse. Line 1 Do not include the following amounts on line 1: • Military wages that you are allowed to subtract on lines 20, 21, and 22 of Schedule M1M, Income Additions and Subtractions • Railroad retirement board benefits • Medicaid Waiver Payments you excluded from adjusted gross income on line 9 of federal Schedule 1 Line 3 Taxable pension income included on lines 4b and 5b of federal Forms 1040 and 1040-SR. When calculating line 3, do not include any Rail­ road Retirement Board benefits. Line 4 Enter the amount from line 6b of federal Form 1040 or 1040-SR. If you both received social security benefits, use the amounts from box 5 of Form SSA-1099 to determine each spouse’s portion of the joint taxable social security benefits included on line 6b of Form 1040. Line 8 Table for Line 8

Before you complete this schedule, read the instructions on the next page. 1 Federal adjusted gross income (from line 1 of Form M1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Other adjustments and preferences from federal Form 6251 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 This line

intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Other additions from Schedules M1MB and M1NC (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 State and municipal bond interest from outside Minnesota (determine from worksheet in instructions) . . . . . . . . . 5 6 Intangible drilling costs (determine from instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Depletion (determine from instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Add lines 1 through 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Medical and dental expense deduction (from line 4 of Schedule M1SA) . . . . . . . . . . . . 9 10 Investment interest expense (from line 13 of Schedule M1SA) . . . . . . . . . . . . . . . . . . 10 11 Charitable contributions (from line 18 of Schedule M1SA) . . . . . . . . . . . . . . . . . . . . . . 11 12 Casualty and theft losses (from line 19 of Schedule M1SA) . . . . . . . . . . . . . . . . . . . . . 12 13 Impairment-related work expenses of a person with a disability (included on line 24 of Schedule M1SA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Unreimbursed employee business expenses (from line 23 of Schedule M1SA) . . . . . 14 15 State income tax refund (from line 1 of federal Schedule 1) . . . . . . . . . . . . . . . . . . . . . 15 16 Federal bonus depreciation subtraction (from line 10 of Schedule M1MB) . . . . . . . . 16 17 Net interest or mutual fund dividends from U.S. bonds

(from line 14 of Schedule M1M) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Other subtractions from Schedules M1M, M1MB, and M1NC

(add M1M lines 11-12, 17-23, 25, 28 and M1MB lines 11-13, 16-18) . . . . . . . . . . . . . 18 19 Add lines 9 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Subtract line 19 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 If married and filing a joint return, or qualifying widow(er): enter $82,150 If married and filing a separate return: enter $41,080 If single or head of household: enter $61,610 . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 If married and filing a joint return, or qualifying widow(er): enter $150,000 If married and filing a separate return: enter $ 75,000 If single or head of household: enter $112,500 . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Subtract line 22 from line 20 (if zero or less, enter 0) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Multiply line 23 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Subtract line 24 from line 21 (if zero or less, enter 0)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Subtract line 25 from line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Multiply line 26 by 6.75% (.0675) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 28 Tax from the table (from line 10 of Form M1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 29 If line 27 is more than line 28, you must pay Minnesota alternative minimum tax. Subtract line 28 from line 27. Enter the result here and on line 11 of Form M1. (If line 28 is more than line 27, see instructions) . . . . . . . . . . . . . 29 Include this schedule and a copy of federal Form 6251 when you file your Form M1. 2022 Schedule M1MT, Alternative Minimum Tax Your First Name and Initial Last Name Social Security Number Round amounts to the nearest whole dollar. 9995 9995 *221851* Rev. 1/23

Should I file Schedule M1MT? If you had to pay federal alternative minimum tax (AMT) when you filed your federal Form 1040, 1040-SR, or 1040-NR, you must com­ plete Schedule M1MT to determine if you are required to pay Minnesota AMT. You may be required to pay Minnesota alternative minimum tax even if you did not have to pay federal AMT. Before you can complete Schedule M1MT, you must first complete Part I of federal Form 6251, even if you were not required to file Form 6251 with your federal return. You must enclose the completed Form 6251 with your Form M1. Line Instructions Round amounts to the nearest whole dollar. Line 2—Other adjustments and preferences Include amounts from lines 2c through 3 of federal Form 6251 and any AMT adjustment from Schedule K-1 (Form 1065). Line 4 - Other additions from Schedule M1MB and M1NC Include the amounts from lines 1, 4, and 5 of Schedule M1MB and the amount from line 25 of Schedule M1NC. Line 5—State and Municipal Bond Interest from Outside Minnesota Line 6—Intangible Drilling Costs If, for regular tax purposes, you elected the optional 60-month write-off under section 59(e) of the Internal Revenue Code (IRC) for all property in this category, skip line 6. No adjustment is necessary. Intangible drilling costs (IDCs) from oil, gas, and geothermal wells are a tax preference item to the extent that the excess IDCs exceed 65% of the net income from the wells. Compute the tax preference item separately for oil and gas properties and for geothermal properties. Compute excess IDCs as follows: 1. Figure the amount of your IDCs allowed for regular tax purposes under IRC section 263(c), but do not include any section 263(c) deduction for nonproductive wells. 2. Subtract from step 1 the amount that would have been allowed had you amortized these IDCs over a 120-month period starting with the month the well was placed in production. If you prefer not to use the 120-month period, you can elect to use any method permissible in determining cost depletion. Determine your net income by taking the gross income you received or accrued during the tax year from oil, gas, and geothermal wells and reducing it by the deductions allocable to these properties (reduced by the excess IDCs). When refiguring net income, use only income and deductions allowed for AMT purposes. Note: Do not include any amounts you included on line 3 of this schedule. Line 7—Depletion In the case of oil wells and other wells of nonintegrated oil companies, enter the amount by which your depletion deduction under IRC sec­ tion 611, exceeds the adjusted basis of the property at the end of your tax year. In computing your year-end adjusted basis, use the rules of IRC, section 1016. Do not reduce the adjusted basis by the current year’s depletion. Figure the excess amount separately for each property. Only depreciation that exceeds the adjusted basis of a property is treated as a tax preference amount. Note: Do not include any amounts you included on line 3 of this schedule. Line 18 — Other subtractions from Schedule M1M, M1MB, and M1NC Add the amounts from: • Schedule M1M lines 11-12, 17-23, 25, 28, • Schedule M1MB lines 11-13, 16-18 • Schedule M1NC line 16 (Only include this amount if it is negative on Schedule M1NC. Enter on line 18 of this schedule as a positive amount) • Schedule M1NC line 18 (enter as a positive amount on line 18) • Schedule M1NC line 27 (enter as a positive amount on line 18) Line 29 Compare your Minnesota alternative minimum tax on line 27 to the tax from the table on line 28: • If line 28 is equal to or more than line 27, you are not required to pay Minnesota AMT for 2022. Enter zero on line 29. — If you paid Minnesota AMT in one or more years from 1989 through 2021, you should complete Schedule M1MTC, Alternative Minimum Tax Credit, to see if you are eligible for a credit. — If you did not pay Minnesota AMT in any year from 1989 through 2021, do not file Schedule M1MTC. • If line 27 is more than line 28, you are required to pay Minnesota AMT for 2022. Subtract line 28 from line 27. Enter the result on line 29 and on line 11 of Form M1. Include this schedule and a copy of federal Form 6251 when you file Form M1. Worksheet for Line 5 1 Add lines 1 and 2 of Schedule M1M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter the amount of non-Minnesota municipal bond interest included on line 2g of federal Form 6251. . . . . . . . . . . . . 3 Subtract step 2 from step 1. Enter the result on line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2022 Schedule M1MT Instructions

Before you complete this schedule, read the instructions on the back to see if you are eligible for this subtraction. If you are married and filing separate federal income tax returns, you are not eligible for this subtraction unless you and your spouse lived apart for all of 2022. Your First Name and Initial Last Name Social Security Number 1 If you are married and filing a joint federal income tax return, enter $12,000. If you are single, enter $9,600. If you are married and filing separately, enter $6,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 If you (or your spouse if filing a joint return) are 65 or older, enter 0. If you (and your spouse if filing a joint return) are under age 65, enter your disability pensions and insurance payments included on line 1z of federal Form 1040 or 1040-SR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 If you (or your spouse if filing a joint return) are 65 or older, enter the amount from line 1 above. If you (and your spouse if filing a joint return) are younger than 65, enter the amount from line 1 or line 2, whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Any pension, annuity, or disability benefit included on line 13b of federal Schedule R.

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

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

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

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

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

(if zero or less, enter 0. You do not qualify for this subtraction) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 You must include this schedule with your Form M1. Round amounts to the nearest whole dollar. 9995 *221361* 2022 Schedule M1R, Age 65 or Older/Disabled Subtraction Rev. 1/23

2022 Schedule M1R Instructions Am I eligible? To qualify for this subtraction, you (or your spouse if filing a joint return) must either be aged 65 or older (born before January 2, 1958) or meet the disability requirements below. Also, you must meet the income limitations below. If you are married and filing separate federal income tax returns, you are not eligible unless you and your spouse lived apart for all of 2022. What are the disability requirements? To meet the disability requirements, both of these must be true: • You (or your spouse if filing a joint return) had a permanent and total disability by the end of 2022 • You (or your spouse if filing a joint return) received federally taxable disability income in 2022 You may be eligible if at any time a physician signed the statement in the instructions for federal Schedule R certifying that you have a permanent and total disability. If you are a veteran, you may qualify if you received a signed certification from the Department of Veterans Affairs stating you have a permanent and total disability. If you have never filed Schedule R but believe you have a permanent and total disability, ask your physician to determine if you meet the disability requirements. If you do, have your physician sign the statement in the Schedule R instructions and keep it with your tax records. Note: You do not need to file Schedule R with your federal income tax return to be eligible for the Minnesota subtraction. What are the income limitations? If you (or your spouse if filing a joint return) meet the age or disability requirements, use the table below to see if you are eligible for the subtraction.

And your adjusted gross And your Railroad Retirement Board

You qualify if you are: income* is less than: benefits and nontaxable Social Security are less than: Filing single, head of household, or qualifying widow(er), and you are 65 or older or disabled $33,700 $ 9,600 Married filing a joint return and both spouses $42,000 $12,000 are 65 or older or disabled Married filing a joint return and one spouse is 65 or $38,500 $12,000 older or disabled Married filing a separate return, you are 65 or older or disabled, $21,000 $ 6,000 and you lived apart from your spouse for all of 2022 * Adjusted gross income is the amount from line 1 of Form M1 plus any lump-sum distributions reported on federal Form 4972, less any taxable Railroad Retirement Board benefits (see line 9 instructions). Line Instructions Line 5b — Taxable Social Security Benefits Enter the amount from line 6b of Form 1040 or Form 1040-SR on line 5b of this form. Line 9 — Adjusted Gross Income If you received a lump-sum distribution and used the ten-year averaging or the capital gain election on federal Form 4972, complete the Worksheet for Line 9. Worksheet for Line 9 1 From Schedule M1R, subtract line 9b from line 9a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 From your federal Form 4972, add line 10 and any capital gain reported on line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(The line 6 amount must also be reported on line 4 of Schedule M1M) 3 Add steps 1 and 2, and enter the result here and on line 9 of Schedule M1R . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 10 Enter the dollar amount for your filing status and age: Filing single, head of household, or qualifying widow(er), and you are 65 or older or disabled . . . . . . . . . . . . . . . . . . . . . . $14,500 Married filing a joint return and both spouses are either 65 or older or disabled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $18,000 Married filing a joint return and one spouse is 65 or older or disabled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $14,500 Married filing a separate return and you are 65 or older or disabled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 9,000 Questions? Need forms? • Website: www.revenue.state.mn.us • Email: individual.incometax@state.mn.us • Phone: 651-296-3781 or 1-800-652-9094

Your First Name and Initial Last Name Social Security Number 1 Child and Dependent Care Credit (enclose Schedule M1CD) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Enter number of qualifying persons 1a 2 Minnesota Working Family Credit (enclose Schedule M1WFC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter number of qualifying children 2a 3 K-12 Education Credit (enclose Schedule M1ED) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Enter number of qualifying children 3a 4 Credit for Parents of Stillborn Children (enclose Schedule M1PSC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Refundable credit for taxes paid to Wisconsin (enclose Schedule M1RCR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Credit for Historic Structure Rehabilitation (enclose certificate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Enter National Park Service (NPS) project number 6a 7 Enterprise Zone Credit (enclose DEED certificate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Angel Investment Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Pass-Through Entity Tax Credit (see instructions ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Enter the Minnesota Tax ID Number and amount associated with each Pass-Through Entity Credit. If you claimed more than three Pass-Through Entity Tax Credits, attach a statement to this form . MN Tax ID Number: Credit Amount: MN Tax ID Number: Credit Amount: MN Tax ID Number: Credit Amount: 10 Claim of right (see instructions ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 This line intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Add lines 1 through 11 . Enter the result here and on line 22 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 2022 Schedule M1REF, Refundable Credits 9995 You must include this schedule with your Form M1. *221431*

2022 Schedule M1REF Instructions These credits may allow you to receive a refund even if you do not have a tax liability. Is there a penalty for fraudulently claiming a credit? Yes. If you file a return that fraudulently claims a credit that results in a refund, you may be assessed a penalty equal to 50% of the portion of the refund attributable to fraud. If a fraudulently claimed credit reduced your tax liability, you may also be assessed a penalty equal to 50% of the unpaid tax. Line Instructions Line 1—Child and Dependent Care Credit (Schedule M1CD) Married persons filing separate returns cannot claim this credit. To qualify for the Child and Dependent Care Credit, your adjusted gross income must be less than $67,300 with one qualifying person or $79,300 with two or more qualifying persons, and one of these must apply: • You paid someone (other than your dependent child or stepchild younger than age 19) to care for a qualifying person while you (and your spouse if filing a joint return) were working or looking for work. A qualifying person and qualified expenses are the same as for the federal credit for child and dependent care expenses. • You were a licensed family daycare operator caring for your own dependent child who had not reached age six by the end of the year. • You are married and filing a joint return, your child was born in 2022, and you did not participate in a pretax dependent care assistance program. If you qualify, complete Schedule M1CD, Child and Dependent Care Credit, and include it with your Minnesota income tax return. Enter the number of qualifying persons on line 1a. Line 2—Minnesota Working Family Credit (Schedule M1WFC) Married persons filing separate returns cannot claim this credit. You may qualify for the Minnesota Working Family Credit if you earned income from a job or were self-employed. See the requirements on Schedule M1WFC, Working Family Credit. Include Schedule M1WFC with your Minnesota income tax return. If you are a part-year resident, you may be eligible for this credit based on your percentage of income taxable to Minnesota. Enter the number of your qualifying children on line 2a. Line 3—K–12 Education Credit (Schedule M1ED) Married persons filing separate returns cannot claim this credit. You may receive a credit if you paid education-related expenses in 2022 for a qualifying child in grades kindergarten through 12 (K–12). See qualifying expenses in the Form M1 instructions. To qualify, your household income (adjusted gross income plus most nontaxable income) must be under the limit based on the number of qualifying children you have in grades K–12. A qualifying child is the same as for the federal earned income credit. Enter the number of qualifying children on line 3a. Number of Qualifying Children Your household income limit is: 1 or 2 $37,500 3 $39,500 4 $41,500 5 $43,500 6 or more $43,500 plus $2,000 for each additional qualifying child. If you qualify for the credit, complete Schedule M1ED, K–12 Education Credit, and include it with your Minnesota income tax return. Line 4—Credit for Parents of Stillborn Children (Schedule M1PSC) You may be eligible for the Credit for Parents of Stillborn Children if: • You experienced a stillbirth in 2022 • You received a Certificate of Birth Resulting in Stillbirth from the Minnesota Department of Health, Office of Vital Records • The child would have been your dependent if the child had been born alive We may ask you to provide a copy of your Certificate of Birth Resulting in Stillbirth. If you qualify for the credit, complete Schedule M1PSC, Credit for Parents of Stillborn Children, and include it with your Minnesota income tax return. If you are a part-year or nonresident, you may be eligible for this credit based on your percentage of income taxable to Minnesota. Continued

Line 5—Refundable credit for taxes paid to Wisconsin (Schedule M1RCR) You may be eligible for a refundable credit if you were a Minnesota resident who paid taxes to Wisconsin in 2022. If you qualify for this credit, complete Schedule M1RCR, Credit for Tax Paid to Wisconsin, and include it with your Minnesota income tax return. Line 6 — Credit for Historic Structure Rehabilitation You may be eligible for a Minnesota credit if all of these apply: • You made qualified improvements to a historic property in Minnesota • The improvements qualify for the federal Historic Rehabilitation Credit under Internal Revenue Code, section 47 • You applied for certification to the Minnesota State Historic Preservation Office (SHPO) before starting the project • The SHPO issued a credit certificate upon the project’s completion Enter your credit amount and National Park Service number listed on your credit certificate from the SHPO. Note: We reserve the right to audit any amount you claim. Enclose a copy of the credit certificate when you file your Minnesota return. If you are eligible for the federal Historic Rehabilitation Credit through an interest in a partnership, S corporation, estate, or trust, enter the amount of the credit from your Schedule KPI, KS, or KF. If you receive a grant in lieu of the credit for the entire amount, you are not eligible for the tax credit. If you received a grant for a portion of the claimed amount, you may be eligible for a partial credit. The credit or grant is paid in five equal annual installments beginning with the year the project is completed. Assignment of credit. If you are eligible for this credit but have assigned it to another taxpayer, you may not claim the portion of the credit that you assigned. Line 7 — Enterprise Zone Credit The Enterprise Zone Credit is a refundable credit for sole proprietors, partners of a partnership, or shareholders of an S corporation. If you qualify, you would have received paperwork from the Minnesota Department of Employment and Economic Development (DEED). Include a copy of the documentation with Form M1. Include the total of amounts reported to you on Schedule KS, line 29 and Schedule KPI, line 29. Line 8 — Angel Investment Tax Credit If you made an investment in certain Minnesota businesses, you may be eligible for a refundable income tax credit. The credit is equal to 25 percent of any new investment in a qualified business. The maximum credit is $125,000, or $250,000 if married and filing a joint return. The Minnesota Department of Employment and Economic Development (DEED) certifies investors, investment funds, and businesses as being eligible to participate in this credit program. DEED allocates credits to eligible taxpayers who make qualifying investments subject to a statutory maximum annual appropriation. If you made a qualified investment in a Minnesota business in 2022, enter the amount listed on the Angel Investment Tax Credit Certificate issued by DEED, and include a copy of the certificate with Form M1. For more information, visit the DEED website at www.mn.gov/deed. Line 9 — Pass-through Entity Tax Credit The pass-through entity tax credit is a refundable credit for qualifying individuals of a pass-through entity which elects to pay tax at the entity level. The entity passes the refundable credit for taxes paid by the entity to the individual shareholders, partners, and beneficiaries. Include the amounts from line 30 of Schedules KS, line 30 of Schedule KPI, and line 36 of Schedule KF. Attach Schedules KS, KPI, or KF with your return. Your refund will be delayed or denied if you do not provide the information. Line 10 — Claim of Right If you repaid income in 2022 for income you received in a prior year and the amount of the repayment is over $3,000, you may claim a credit for the amount repaid on line 10. You must recalculate your tax amount for the year you originally received the income to determine the credit. The credit amount is the difference between your tax liability for that year with and without the income. Include a copy of the recom­ puted tax return showing the tax liability computed without the repaid income. If the repayment is $3,000 or less, you may not claim a credit. You may claim an itemized deduction on line 24 of Schedule M1SA for these repayments. Your deduction is subject to the 2% floor. Your total miscellaneous deductions must exceed 2% of federal adjusted gross income, and you may only deduct the portion above that level.

*221161* 2022 Schedule M1SA, Minnesota Itemized Deductions Your First Name and Initial Last Name Your Social Security Number Medical and Dental Expenses 1 Medical and dental expenses (see instructions) . . . . . . . . . . . . . . . . . . . . . 1 2 Adjusted gross income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Multiply line 2 by 10% (.10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Taxes You Paid 5 Real estate taxes (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Personal property taxes (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Add lines 5 and 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7 8 Enter the lesser of line 7 or $10,000 ($5,000 if Married Filing Separately) 8 9 Other taxes. List the type and amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Add lines 8 and 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Interest You Paid 11 Home mortgage interest and points on federal Form 1098 . . . . . . . . . 11 12 Home mortgage interest and points not reported to you on Form 1098 (see instructions) 12 13 Investment interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Add lines 11 through 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Charitable Contributions 15 Charitable contributions by cash or check (see instructions). . . . . . . . . 15 16 Charitable contributions by other than cash or check (see instructions) 16 17 Carryover of charitable contributions from a prior year . . . . . . . . . . . . 17 18 Add lines 15 through 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Casualty and Theft Losses 19 Casualty or theft loss (enclose Schedule M1CAT) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Unreimbursed Employee Business Expenses 20 Unreimbursed employee expenses (enclose Schedule M1UE) . . . . . . . 20 21 Adjusted gross income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Multiply line 21 by 2% (.02) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Subtract line 22 from line 20. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Other Miscellaneous Deductions 24 Other miscellaneous deductions (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 List type and amount 25 Add lines 4, 10, 14, 18, 19, 23, and 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Complete the worksheet in the instructions if Line 1 of Form M1 is more than $206,050 ($103,025 if your filing status is Married Filing Separately) . . . . . . . . . . . . . . . . . . . 26 27 Subtract line 26 from line 25. Enter the result here and on line 4 of Form M1 . . . . . . . . . . . . . . . . . . . . . . 27 Rev. 1/23 9995

2022 Schedule M1SA Instructions Should I file this schedule? Complete and file Schedule M1SA, Minnesota Itemized Deductions, to claim itemized deductions on your Minnesota income tax return. Generally, you will benefit more by filing Schedule M1SA if your itemized deductions are more than your standard deduction. Use the Standard Deduction Table to determine your standard deduction. You may file Schedule M1SA even if you did not file federal Schedule A. If you filed federal Schedule A, you will use many of the amounts on that schedule for Schedule M1SA. If you filed federal Form 1040-NR you are not eligible for the standard deduction unless a U.S. tax treaty allows it. You may qualify for certain Minnesota itemized deductions such as charitable contributions, casualty and theft losses, and certain miscellaneous deductions. If you entered amounts on lines 2 through 7 of Form 1040-NR, Schedule A, see instructions for lines 15-19 and line 24 of this schedule to determine your Minnesota itemized deductions. Line Instructions Standard Deduction Table Check the boxes that apply to you and your spouse. If you are Married Filing Separately, check boxes only for your own status, unless your spouse has no gross income and cannot be claimed as a dependent. You: 65 or older blind Your Spouse: 65 or older blind Filing status Boxes Checked Above Standard Deduction Single: 0 $ 12,900 1 14,600 2 16,300 Married Filing Jointly or Qualifying Widow(er): 0 1 2 3 4 $ 25,800 27,150 28,500 29,850 31,200 Married Filing Separately: 0 1 2 3 4 $ 12,900 14,250 15,600 16,950 18,300 Head of Household: 0 1 2 $ 19,400 21,100 22,800 Line 1 — Medical and Dental Expenses If you filed federal Schedule A and entered an amount on line 1, enter that amount on line 1 of Schedule M1SA. If you did not file Schedule A or enter an amount on line 1 of Schedule A, enter the total of your medical and dental expenses after you reduce these expenses by any payments received from insurance or other sources. Examples of Medical and Dental Payments You Can Deduct To the extent you were not reimbursed, you can deduct what you paid for: • Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance contracts. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on federal Schedule 1, line 17. You cannot deduct insurance premiums paid with pretax dollars because the premiums are not included in box 1 of your federal Form W-2. If you are a retired public safety officer, you cannot deduct any premiums to the extent you paid for them with a tax-free distribution from your retirement plan. Limit on long-term care premiums you can deduct If the person was, at the end of 2022, age Then the most you can deduct is 40 or under $450 41-50 $850 51-60 $1,690 61-70 $4,520 71 or older $5,640 • Prescription medicines or insulin. • Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists, podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists. • Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths your doctor ordered. • Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit. • Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you can deduct only the cost of the nursing help. • Hospital care (including meals and lodging), clinic costs, and lab fees. • Qualified long-term care services. • The supplemental part of Medicare insurance (Medicare B). • The premiums you pay for Medicare Part D insurance. • A program to stop smoking and any prescription medicines to alleviate nicotine withdrawal. • A weight-loss program as treatment for a specific disease (including obesity) diagnosed by a doctor. • Medical treatment at a center for drug or alcohol addiction. • Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, and the cost to maintain them. • Surgery to improve defective vision, such as laser eye surgery or radial keratotomy. • Lodging expenses (but not meals) while away from home to receive medical care provided by a physician in a hospital or a medical care facility related to a hospital, provided there was no significant element of personal pleasure, recreation, or vacation in the travel. • Ambulance service and other travel costs to get medical care. If you used your own vehicle to go to and from a place to receive care, you can claim 18 cents per mile for January 1 through June 30, and 22 cents per mile for July 1 through December 31, or what you actually spent for gas and oil. Add parking and tolls to the amount you claim under either method. • Cost of breast pumps and supplies that assist lactation. Continued

Examples of Medical and Dental Payments You Cannot Deduct • The cost of diet food • Cosmetic surgery, unless it was necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or a disfiguring disease • Life insurance or income protection policies • The Medicare tax on your wages and tips, or the Medicare tax paid as part of the self-employment tax or household employment taxes • Nursing care for a healthy baby • Illegal operations or drugs • Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S.-approved drugs manufactured without FDA approval • Nonprescription medicines other than insulin (including nicotine gum and certain nicotine patches) • Travel your doctor told you to take for rest or a change • Funeral, burial, or cremation costs Whose medical and dental expenses can you include? You can include medical and dental bills you paid in 2022 for any of these individuals, either when the services were provided or when you paid for them. • Yourself and your spouse • All dependents you claim on your return • Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents • Any person you could have claimed as a dependent on your return unless that person received $4,450 or more of gross income or filed a joint return • Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else’s 2022 return Reimbursements. If your insurance company paid the provider directly for part of your expenses, and you paid only the amount that remained, include on line 1 only the amount you paid. If you received a reimbursement in 2022 for medical or dental expenses you paid in 2022, reduce your 2022 expenses by this amount. If you received a reimbursement in 2022 for prior year medical or dental expenses, do not reduce your 2022 expenses by this amount. Cafeteria plans. You cannot deduct amounts that were already excluded from your income. Do not include on line 1 insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the premiums are included in box 1 of your Forms W-2. Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Forms W-2. Line 2 - Adjusted Gross Income Enter the amount from line 1 of Form M1. If the amount is zero or less, enter 0. Line 5 — Real Estate Taxes If you filed federal Schedule A, enter the amount from line 5b. Include state and local taxes you paid on real estate if all of these apply: • You did not use the real estate for business • The taxes were assessed uniformly at a like rate on all real property throughout the community • The tax proceeds are used for general community or governmental purposes IRS Publication 530 explains the deductions homeowners can take. Do not include: • Itemized charges for services to specific property or persons (for example, a $20 monthly charge per house for trash collection, a $5 charge for every 1,000 gallons of water consumed, or a flat charge for mowing a lawn that had grown higher than permitted under local ordinance) • Charges for improvements that tend to increase the value of your property (for example, an assessment to build a new sidewalk). The cost of property improvement is added to the basis of the property. A charge is deductible if it is used only to maintain an existing public facility in service (for example, a charge to repair an existing sidewalk, and any interest included in that charge) If your mortgage payments include real estate taxes, you can deduct only the amount the mortgage company actually paid to the taxing authority in 2022. If you sold your home in 2022, any real estate tax charged to the buyer should be shown on your settlement statement and in box 6 of any federal Form 1099-S you received. This amount is considered a refund of real estate taxes (see Refunds and rebates). Any real estate taxes you paid at closing should be shown on your settlement statement. Refunds and rebates. If you received a refund or rebate in 2022 such as from a 2021 Form M1PR, Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund, reduce your deduction by the amount of the refund or rebate. Line 6 — Personal Property Taxes If you filed federal Schedule A and you had an amount on line 5c, enter that amount on line 6 of Schedule M1SA. Enter the state and local personal property taxes you paid, but only if the taxes were based on value alone and imposed on a yearly basis. If you are claiming registration tax for a vehicle registered in Minnesota, you may deduct part of your Minnesota vehicle license fee as personal property tax for passenger automobiles, pick-up trucks, and vans. You may not deduct other amounts, such as the plate fee and filing fee. Calculate the allowed deduction by subtracting $35 from your vehicle’s registration tax for each vehicle you register. To find the registration tax: • Go to drive.mn.gov and select More Vehicle Services. Select Search for Registration Tax Paid and enter your vehicle information • Look at the vehicle registration renewal form issued by Driver and Vehicle Services Continued

Line 9 — Other Taxes If you had any deductible tax not listed on lines 5 or 6, list the type and amount of tax. Include income tax you paid to a foreign country or U.S. possession. You cannot claim a deduction for foreign taxes if you included those taxes on federal Form 1116. Lines 11 through 13 — Interest You Paid The rules for deducting interest vary, depending on whether you used the loan proceeds for business, personal, or investment activities. See IRS Publication 535 for more information about deducting business interest expenses. See IRS Publication 550 for more information about deducting investment interest expenses. You cannot deduct personal interest. If you use the proceeds of a loan for more than one purpose (for example, personal and business), you must allocate the interest on the loan to each use. Do not allocate home mortgage interest if it is fully deductible, regardless of how you used the funds. You allocate interest (other than fully deductible home mortgage interest on a loan) in the same way as the loan is allocated. Trace disbursements of the debt proceeds to specific uses. For more information on allocating interest, see IRS Publication 535. Generally, if you paid interest in 2022 that applies to any period after 2022, you can deduct only amounts that apply for 2022. Line 11 — Home Mortgage Interest Reported on Federal Form 1098 If you filed federal Schedule A, enter the amount from line 8a. Do not include any home equity loan interest that was included on line 8a. If you meet the exception to the federal limitation for a loan taken out after December 15, 2017, but before April 1, 2018, follow the instructions for limits on loans taken out on or after December 16, 2017, on Schedule M1SA. Enter on line 11 mortgage interest and points reported to you on federal Form 1098. A home mortgage is any loan secured by your main home or second home. It includes first and second mortgages and refinanced mortgages. A home can be a house, condominium, cooperative, mobile home, boat, or similar property. The home must provide basic living accommodations, including sleeping space, toilet, and cooking facilities. Limit on loans taken out before December 16, 2017. For qualifying debt taken out before December 16, 2017, you can only deduct mortgage interest on up to $1,000,000 ($500,000 if you are married and file a separate return) of that debt. The only exception is for loans taken out on or before October 13, 1987. See IRS Publication 936, if you took out the loan on or before October 13, 1987. Limit on loans taken out on or after December 16, 2017. For qualifying debt taken out on or after December 16, 2017, you can only deduct home mortgage interest on up to $750,000 ($375,000 if you are married and file a separate return) of that debt. If you also have qualifying debt subject to the $1,000,000 limitation discussed under the previous paragraph, the $750,000 limit for debt taken out on or after December 16, 2017, is reduced by the amount of your qualifying debt subject to the $1,000,000 limit. Refund of overpaid interest. If your Form 1098 shows any refund of overpaid interest, do not reduce your deduction by the refund. Interest reported on someone else’s Form 1098. If you and at least one other person (other than your spouse, if filing jointly) were liable for and paid interest on the mortgage, and the interest was reported on the other person’s Form 1098, report your share of the interest on line 12 of Schedule M1SA. (See IRS Publication 936 to calculate your mortgage interest deduction.) Form 1098 does not show all interest paid. If you paid more interest to the recipient than is shown on Form 1098, show the larger deductible amount on line 11 and explain the difference. If you are filing a paper return, explain the difference by attaching a statement to your paper return and printing “See attached” to the right of line 11. Line 12 — Home Mortgage Interest not reported on federal Form 1098 If you filed federal Schedule A, enter the amount from line 8b. If you paid mortgage interest to a recipient who did not provide you a Form 1098, report your deductible mortgage interest on line 12. Seller financed mortgage. If you paid home mortgage interest to the person from whom you bought the home and that person did not provide you a Form 1098, write that person’s name, identifying number, and address on the line next to line 12. If the recipient of your home mortgage payment is an individual, the identifying number is their Social Security Number (SSN). Otherwise, it is their Federal Employer Identification Number (FEIN). You must also let the recipient know your SSN. Interest reported on someone else’s Form 1098. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the home mortgage interest paid was reported on the other person’s Form 1098, identify the name and address of the person or persons who received a Form 1098 reporting the interest you paid. If you are filing a paper return, identify the person by attaching a statement to your paper return and printing “See attached” to the right of line 12. Points not reported on Form 1098. Points are shown on your settlement statement. Points you paid only to borrow money are generally deductible over the life of the loan. See IRS Publication 936 to figure the amount you can deduct. You may not deduct points paid for other purposes, such as for a lender’s services. Refinancing. Generally, you must deduct points you paid to refinance a mortgage over the life of the loan. This is true even if the new mortgage is secured by your main home. If you used part of the proceeds to improve your main home, you may be able to deduct the part of the points related to the improvement in the year paid. See IRS Publication 936 for details. Line 13 — Investment Interest If you filed federal Schedule A, enter the amount from line 9. Investment interest is interest paid on money you borrowed that is allocable to property held for investment. It does not include any interest allocable to passive activities or to securities generating tax-exempt income. Continued

Complete and attach a 2022 federal Form 4952 for Minnesota purposes to figure your deduction unless all of these apply: • Your investment interest expense is less than your investment income from interest and ordinary dividends minus any qualified dividends • You have no other deductible investment expenses • You have no disallowed investment interest expense from 2021 Lines 15 through 17 — Charitable Contributions You can deduct contributions you gave to organizations that are religious, charitable, educational, scientific, or literary in purpose. You can also deduct what you gave to organizations that work to prevent cruelty to children or animals. See IRS Publication 526 for details. To verify an organization’s charitable status: • Check with the organization you donated to; the organization should be able to verify its charitable status • Use the online search tool at www.irs.gov/EOSelectCheck to see if an organization is eligible to receive tax-deductible contributions Examples of Qualified Charitable Organizations This list gives some examples of qualified organizations. See IRS Publication 526 for more examples. • Churches, mosques, synagogues, temples, and other religious organizations • Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, and United Way • Fraternal orders, if the contributions will be used for the purposes listed under Charitable Contributions • Veterans’ and certain cultural groups • Nonprofit hospitals and medical research organizations • Most nonprofit educational organizations, such as colleges, but only if your contribution is not a substitute for tuition or other enrollment fees • Federal, state, and local governments, if the contributions are solely for public purposes Limits The amount you can deduct for charitable contributions is generally limited to no more than 60% of your Minnesota adjusted gross income. Your deduction may be further limited to 50, 30, or 20% of your Minnesota AGI, depending on the type of property you give and the type of organiza­ tion you give it to. Your Minnesota AGI is line 1 of Form M1. See IRS Publication 526 for more information about first and second category qualified organizations. Limits based on 60% of Minnesota adjusted gross income If you make cash contributions during the year to an organization which is a first category qualified organization, your deduction for cash contri­ butions is 60% of your AGI. This 60% limit does not apply to noncash charitable contributions. Limits based on 50%, 30%, and 20% of Minnesota adjusted gross income Minnesota follows the IRS guidance for contributions that are subject to these limitations. See IRS publication 526 for more information about contributions under these limitations. Amounts You Can Deduct Contributions can be in cash, property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organizations described earlier. If you drove to and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. Add parking and tolls to the amount you claim under either method. Do not deduct any amounts repaid to you. If you included volunteer mileage reimbursements in your adjusted gross income and the reimbursements exceeded 14 cents per mile, see line 24 of Schedule M1M. Contributions from which you benefit If you made a contribution and received a benefit in return, such as food, entertainment, or merchandise, you can generally only deduct the amount that is more than the value of the benefit. This rule does not apply to certain membership benefits provided in return for an annual pay­ ment of $75 or less or to certain items or benefits of token value. For details, see IRS Publication 526. Example. You paid $70 to a charitable organization to attend a fundraising dinner and the value of the dinner was $40. You can deduct only $30. Contributions of $250 or more You can deduct a contribution of $250 or more only if you have a statement from the charitable organization showing: • The amount of any money contributed and a description (but not value) of any property donated • Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or services, they must include a description and estimate of the value. If you received only intangible religious benefits (such as admission to a religious ceremony), the organization must state this, but it does not have to describe or value the benefit In figuring whether a donation is $250 or more, do not combine separate donations. For example, if you gave your church $25 each week for a total of $1,300, treat each $25 payment as a separate donation. If you made donations through payroll deductions, treat each deduction from each paycheck as a separate donation. See IRS Publication 526 if you made a separate donation of $250 or more through payroll deduction. Amounts you cannot deduct • Travel expenses (including meals and lodging) while away from home performing donated services, unless there was no significant element of personal pleasure, recreation, or vacation in the travel • Political contributions • Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups • Cost of raffle, bingo, or lottery tickets • Value of your time or services • Value of blood given to a blood bank • The transfer of a future interest in tangible personal property. Generally, no deduction is allowed until the entire interest has been transferred • Donations to individuals and groups that are operated for personal profit Continued

• Donations to foreign organizations. However, you may be able to deduct donations to certain U.S. organizations that transfer funds to foreign charities and certain Canadian, Israeli, and Mexican charities. See IRS Publication 526 for details. • Donations to organizations engaged in certain political activities that are of direct financial interest to your trade or business • Donations to groups whose purpose is to lobby for changes in the laws • Donations to civic leagues, social and sports clubs, labor unions, and chambers of commerce • Value of benefits received in connection with a contribution to a charitable organization. See IRS Publication 526 for exceptions. • Cost of tuition. Line 15 — Charitable Contributions by Cash or Check If you filed federal Schedule A, enter the amount from line 11. Do not include amounts that exceed 60% of line 1 of Form M1. If you filed federal Form 1040-NR, enter the amount from line 2 of Schedule A. Do not include amounts that exceed 60% of line 1 of Form M1. Enter on line 15 the total value of donations you made in cash or by check (including out-of-pocket expenses). Recordkeeping. Keep bank records of contributions (such as a canceled check or credit card statement or written records from the charity), regardless of your amounts contributed. The written record must include the name of the charity, date, and amount of the contribution. If you made contributions through payroll deduction, see IRS Publication 526. Do not attach the record to your tax return. Line 16 — Other Than by Cash or Check If you filed federal Schedule A, enter the amount from line 12. If you filed federal Form 1040-NR, enter the amount from line 3 of Schedule A. Enter the total value of your contributions of property other than by cash or check. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy or sell and both are aware of the conditions of the sale. For more details on determining the value of donated property, see IRS Publication 561. Deduction more than $500. If the amount of your deduction is more than $500, you must complete and attach a statement identifying the date of contribution, name of the charitable organization, description of the property, and the fair market value. Deduction more than $5,000. If your total deduction is over $5,000 ($500 for certain contributions of clothing and household items), you may also have to get appraisals of the values of the donated property. See federal Form 8283 and its instructions for details. Contribution of motor vehicle, boat, or airplane. If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your paper return. The organization may use Form 1098-C to provide the required information. Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record that shows the organization’s name and address, the date and location of the gift, and a description of the property. For each gift of property, you should also keep reliable written records that include: • How you figured the property’s value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal • The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its fair market value • How you figured your deduction if you chose to reduce your deduction for donations of capital gain property • Any conditions attached to the donation Line 17 — Carryover from Prior Year If you have contributions you could not deduct in an earlier year because they exceeded the limits on the amount you could deduct, you generally have five years to use those contributions. The same limits apply this year to your carryover amounts as applied to those amounts in the earlier year. After applying those limits, enter the amount of your carryover you are allowed to deduct this year. See IRS Publication 526. Line 19 — Casualty and Theft Losses If you had a casualty or theft loss during 2022, see Schedule M1CAT for more information. If you filed federal Schedule A and entered an amount on line 15, complete a Schedule M1CAT for that casualty. If you filed federal Form 1040-NR and entered an amount on line 6 of Schedule A, complete Schedule M1CAT for that casualty or theft loss. You may be able to deduct part or all of each loss caused by any of these: • Theft, vandalism, fire, storm, or similar causes • Car, boat, and other accidents • Corrosive dry-wall • Money you had in a financial institution but lost because of the institution’s insolvency or bankruptcy You can deduct personal casualty or theft losses only to the extent that: • The amount of each separate casualty or theft loss is more than $100 • The total amount of all losses during the year reduced by $100 is more than 10% of the amount on line 1 of Form M1 Corrosive drywall losses. If you paid for repairs to your personal residence or household appliances because of corrosive drywall, you may be able to deduct on line 19 those amounts paid. See IRS Publication 547 for details. Continued

Line 20 — Unreimbursed Employee Expenses Complete and enclose Schedule M1UE, Unreimbursed Employee Business Expenses. If you are married, filing a joint return, and both you and your spouse claim deductions for unreimbursed employee expenses, each spouse must complete a separate Schedule M1UE with their own expense and reimbursement amounts. Enter the total ordinary and necessary job expenses you paid for which you were not reimbursed. An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be required to be considered necessary. If you do not claim reimbursement that you are entitled to receive from your employer, you cannot deduct the expenses that apply to unclaimed reimbursement. See IRS Publication 970 for more information. You must complete Schedule M1UE if either of these apply: • You claim any travel, transportation, meal, or entertainment expenses for your job • Your employer reimbursed you for any of your job expenses that you would otherwise report on line 20 Do not include educator expenses you deducted on line 11 of federal Schedule 1. Examples of other expenses to include on Schedule M1UE are: • Safety equipment, small tools, and supplies needed for your job • Uniforms required by your employer that are not suitable for ordinary wear • Protective clothing required in your work, such as hard hats, safety shoes, and glasses • Physical examinations required by your employer • Dues to professional organizations and chambers of commerce • Subscriptions to professional journals • Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job • Certain business use of part of your home (see IRS Publication 587 for details on limits) • Certain educational expenses (see IRS Publication 970 for details) Line 21 — Adjusted Gross Income Enter the amount from line 1 of Form M1. If the amount is zero or less, enter 0. Line 24 — Other Miscellaneous Deductions List the type and amount of each expense from the following list next to line 24 and enter the total of these expenses on line 24. If you are filing a paper return and you cannot fit all your expenses on the line next to line 24, attach a statement instead showing the type and amount of each expense. If you filed federal Schedule A, you may have reported these deductions on line 16. If you filed federal Form 1040-NR, you may qualify for only certain deductions from the following list which you may have deducted on line 7 of Form 1040-NR, Schedule A. You may deduct only these expenses on line 24: • Gambling losses to the extent of gambling winnings reported on line 8b of federal Schedule 1. Gambling losses include, but are not limited to, the cost on non-winning bingo, lottery, and raffle tickets • Federal estate tax on income in respect of a decedent • Deduction for amortizable bond premium (for example, a deduction allowed for a bond premium carryforward or a deduction for amortizable bond premium on bonds acquired before October 23, 1986) • Deduction for repayment of amounts under a claim of right (if over $3,000, see IRS Publication 525 for details) • Certain unrecovered investment in a pension • Impairment-related work expenses of a person with a disability • Deduction allowable in connection with personal property used in a short sale as described under section 67(b)(8) • Deduction of taxes, interest, and business depreciation for cooperative housing corporation tenant-stockholder under section 216 of the Internal Revenue Code Line 26 — Itemized Deduction Limitation Complete the Worksheet for Line 26 if your adjusted gross income from line 1 of Form M1 is more than $206,050 ($103,025 if married and filing a separate return). Worksheet for Line 26 1 Enter the amount from line 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter the total amounts from lines 4, 13, and 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract step 2 from 1. If the result is zero or less, STOP HERE and enter 0 on line 26. . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Multiply step 3 by 80% (.80). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Adjusted Gross Income: Enter the amount from line 1 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Enter $206,050 ($103,025 if married and filing a separate return) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Subtract step 6 from step 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Multiply step 7 by 3% (.03). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Enter the smaller of step 4 or step 8. Enter the result here and on line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If married and filing separate returns, each spouse must complete a separate Worksheet for Line 26.