2023 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 M1CWFC Minnesota Child and Working Family Credits > Schedule M1REF Refundable Credits > Schedule M1C Nonrefundable Credits > Schedule M1M Income Additions and Subtractions www.revenue.state.mn.us 651-296-3781 1-800-652-9094

Inside This Booklet What’s New for 2023 . . . . . . . . . . . . . . . . . . .3-4 Information for Federal Return . . . . . . . . . . . . 5 Use Tax Information . . . . . . . . . . . . . . . . . . . . . 5 Filing Requirements/Residency . . . . . . . . . . .6-8 Getting Started . . . . . . . . . . . . . . . . . . . . . . . . . 9 Filing Instructions . . . . . . . . . . . . . . . . . . . . . . 10 Use of Information . . . . . . . . . . . . . . . . . . . . . 10 Line Instructions . . . . . . . . . . . . . . . . . . . . .11-19 Payment Options . . . . . . . . . . . . . . . . . . . . . . 20 Penalty and Interest . . . . . . . . . . . . . . . . . . Other Information . . . . . . . . . . . . . . . . . . . . . . Military Personnel . . . . . . . . . . . . . . . . . . . . . . 21 23 24 Tax Tables . . . . . . . . . . . . . . . . . . . . . . . . . .25- Tax Rate Schedules . . . . . . . . . . . . . . . . . . . . . How to Get Forms . . . . . . . . . . . . . . . . . . . . . . 31 32 32 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 $64,000, 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 2023? Child Tax Credit and Working Family Credit Beginning with tax year 2023, you may be eligible to claim a Child Tax Credit. You may be eligible to receive $1,750 per qualifying child. The credit is combined with the Working Family Credit and is reduced when the greater of your earned income or adjusted gross income exceeds $29,500 ($35,000 if you are married and filing a joint return). See Schedule M1DQC, Dependents and Qualifying Children to help determine qualifying children and Schedule M1CWFC, Minnesota Child and Working Family Credits, for details on the Child Tax Credit. Social Security Subtraction If you received social security benefits and your adjusted gross income is below certain thresholds, you may be eligible to subtract the full amount of your taxable benefits. The thresholds are $78,000 for Single or Head of Household, $100,000 for Married Filing Jointly or Qualifying Surviving Spouse and $50,000 for Married Filing Separately. If your income is greater than the threshold amounts, you may be eligible to subtract a portion of your benefits. See Line 12 of Schedule M1M for more information. Qualified Retirement Benefit Subtraction If you received a pension for certain public service, there is a new subtraction for pension income. You may be eligible for a subtrac- tion up to $12,500 ($25,000 for a married taxpayer filing a joint return or qualified surviving spouse). See Line 29 of Schedule M1M for more information. Minnesota Education Credit Beginning in tax year 2023, there will be changes to the amount of the credit and the income limitations. The definition of income used for purposes of the credit has been changed to adjusted gross income rather than household income. The credit amount per qualifying child increased from $1,000 to $1,500. The total credit is then reduced as your income exceeds the $70,000. The previous limitation was $33,500. See schedule M1ED, K–12 Education Credit, for more information. Dependent Care Credit You do not have to be married and filing a joint return to claim the credit for a child born during the year. You may be eligible to cal- culate your credit using $3,000 of expenses for your child born in 2023, even if you did not have actual expenses for that child or only one spouse had earned income. See schedule M1CD, Child and Dependent Care Credit, for more information. Standard Deduction The standard deduction increased for each filing status. Determine your standard deduction on page 11. These are the standard deduc- tion amounts determined for your filing status: • $13,825 for Single • $27,650 for Married Filing Jointly or Qualifying Surviving Spouse • $13,825 for Married Filing Separately • $20,800 for Head of Household If you are married and filing a separate return, you may only claim the standard deduction if your spouse did not itemize deductions. If you can be claimed as a dependent on another person’s tax return, see the instructions for line 4 to determine your standard deduc­ tion amount. The standard deduction is reduced by up to 80% if your adjusted gross income exceeds $220,650 ($110,325 if you are married and fil­ ing a separate return). If your adjusted gross income is equal to or more than $1,000,000, your standard deduction is reduced by 80%. 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

4 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 adjusted gross income exceeds $220,650 ($110,325 if you are married and filing a separate return). If your adjusted gross income exceeds $1,000,000, you are limited to 20% of your itemized deductions. Dependent Exemptions The dependent exemption amount is $4,800 for each qualifying dependent in 2023. Your total exemption amount is reduced if your income exceeds certain amounts based on your filing status: • $220,650 for Single • $330,950 for Married Filing Jointly or Qualifying Surviving Spouse • $165,475 for Married Filing Separately • $275,800 for Head of Household See Schedule M1DQC, Dependents and Qualifying Children, to determine who qualifies and how much you can deduct. Enter infor­ mation on dependents on Schedule M1DQC and provide a copy of the schedule with Form M1. Volunteer Mileage Reimbursement Subtraction If you received mileage reimbursement in service of a charitable organization, you may now subtract the amount you received that ex­ ceeded the volunteer mileage rate (14 cents per mile). The maximum amount of the subtraction is limited to 51.5 cents per mile (65.5 cents per mile minus 14 cents per mile). For details, see Schedule M1M, Income Additions and Subtractions. CRP System Update for Landlords All residential property owners and managers can use e-Services to create and manage Certificates of Rent Paid (CRPs) for Minnesota properties. There is no cost to use this service. Landlords are not required to use e-Services to create CRPs for rent paid in 2023. However, landlords will be required to use e-Servic­ es to create CRPs for rent paid in 2024. After creating a username, when you log in to e-Services you can import your data from a spreadsheet or use a step-by-step process to enter your data. For more information, go to www.revenue.state.mn.us and enter landlords in the Search box to find our CRP Information for Land­ lords webpage. What’s new for 2023? (cont.)

5 Did you purchase items over the internet or through the mail? If you purchased taxable items for personal use and did not pay Minnesota 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 15, 2024, 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 Sales Tax Fact Sheet 156 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 Sales Tax Fact Sheet 164, you must also pay local Use Tax 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 2023 and you itemized deductions on your 2022 federal Form 1040, you may need to report an amount on line 1 of your 2023 federal Schedule 1. For details, see the Form 1040 instructions. 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 2023. If you received a property tax refund for these taxes on a 2022 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. Then select Search for Registration Tax Paid. • Look at the vehicle registration renewal form issued by Driver & Vehicle Services

6 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 2023 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 2023 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 2023 • 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 2023 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, 1959 $13,825 You were born before January 2, 1959 $15,675 Married Filing Jointly You and your spouse were born on or after January 2, 1959 $27,650 You or your spouse was born before January 2, 1959 $29,100 You and your spouse were born before January 2, 1959 $30,550 Head of Household You were born on or after January 2, 1959 $20,800 You were born before January 2, 1959 $22,650 Married Filing Separately Any age $5 Qualifying Surviving Spouse You were born on or after January 2, 1959 $27,650 You were born before January 2, 1959 $29,100 *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 still file to: • Claim refundable credits (K–12 Education, Child and Working Family, Child and Dependent Care, Parents of Stillborn Children) • Get a refund if your employer issued you a 2023 Form W-2 reporting Minnesota income tax withheld from your wages

7 Filing Requirements (cont.) Part-Year Residents File a Minnesota income tax return if you moved into or out of Minnesota in 2023 and your 2023 Minnesota source income is $13,825 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 Minnesota Schedule KPI, line 36 of Schedule KS, or line 45 of Schedule KF. 3. Add step 1 and step 2. If the total is $13,825 or more, you must file a Minnesota income tax return and Schedule M1NR. If the result is less than $13,825 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, 1959 Meet certain income requirements for 2023 You may qualify for an income tax subtraction on Schedule M1R. Are permanently and totally disabled at the end of 2023 • Meet certain income requirements for 2023 • Received federally taxable disability income in 2023 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.

8 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 2023: • 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 through D and line 1 of Form M1. 2. Skip lines 2 through 6 of Form M1. 3. Enter the amount from line 1 of Form M1 on line 18 of Schedule M1M and on line 7 of Form M1. Place an X in the box for line 18 of Schedule M1M to indicate the state of which you are a resident. 4. Complete the rest of Form M1. In addition to Schedule M1M, complete and enclose Schedule M1W, Minnesota Income Tax With- held, and a copy of your home state tax return. Do not complete Schedule M1NR. If your wages are covered by reciprocity and you do not want your employer to withhold Minnesota tax in the future, file Form MWR, Reciprocity Exemption/Affidavit of Residency, each year with your employer. If you are filing a joint return and only one spouse works in Minnesota under a reciprocity agreement, include both of your names, Social Security Numbers, and dates of birth on your return. If your gross income assignable to Minnesota from sources other than from personal or professional service income covered under reciprocity is $13,825 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 IRS 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 have gross income from Minnesota sources of at least $5, you must file a Minnesota tax return and Sched- ule M1NR. How does the department protect my information? Protecting your information and identity is our priority. We have partnered with other states, the 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 enter 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 Revenue, call 651-296-3781 or 1-800-652-9094. We can determine if the contact you received was legitimate.

9 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 and Qualifying Children Enter dependent information on Schedule M1DQC, Dependents and Qualifying Children. Use the same information you provided when completing federal Form 1040. Follow instructions on Schedule M1DQC to determine who may be claimed as a qualifying child for the Minnesota Child Tax Credit and the credit for qualifying older children. If you have more than three dependents, provide a separate statement with all the information required for claiming a dependent on the schedule. 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.

10 Filing Instructions When do I file and pay? Your 2023 Minnesota income tax return should be electronically filed, postmarked, or dropped off by April 15, 2024. Your tax payment is due in full by April 15, 2024, 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 15? 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 15. To avoid a late filing penalty, file your return by October 15, 2024. See page 21 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, see page 8 of these instructions. 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 55146-0010 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 2023 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 15, 2024, 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.

11 Federal Return Information Line A—Federal Wages, Salaries, Tips, etc. Enter wages, salaries, tips, commissions, bonuses, etc. you received in 2023. 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 2023. 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 2023 from: • Line 7 of Schedule 1 if you filed Form 1040, 1040-SR, or 1040-NR Line D—Federal Taxable Income Enter your 2023 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 2023 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 2023 federal return, use a federal return and instructions to determine what your federal adjusted gross income would have been. If you were a shareholder or partner in a pass-through entity that claimed a deduction for state income taxes which reduced your federal adjusted gross income, you must complete the Adjusted Gross Income Worksheet for PTE Deductions. You will use the result on step 3 of the worksheet on the lines and steps of the schedules and worksheets listed. 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 Adjusted Gross Income Worksheet for PTE Deductions 1 Adjusted gross income from Line 1 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Your share of pass-through entity taxes deducted by your partnership or s-corporation. For entities who file in Minnesota this is included on Line 2 of Schedule KPI and KS. . . . . . . . . . . . . . . . . 3 Add steps 1 and 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Use the result from step 3 on the following lines of other schedules: • Line 5 of Schedule M1CD • Line 1 of Schedule M1ED • Line 1 of Schedule M1CWFC • Lines 2 and 21 of Schedule M1SA • Lines 15 through 17 of Schedule M1SA when determining limits for charitable contributions • Line 18 of Schedule M1CAT • Line 9 of Schedule M1R • Line 2 of Schedule M1SLC • Lines 1 and 2 of Schedule M1CR • Lines 1 and 2 of Schedule M1RCR Use the result from step 3 on the following worksheets: • Form M1 - Step 1 of Worksheet A for line 4 -Standard Deduction Limitation • Form M1 - Step 4 of the Worksheet for line 5 - Dependent Exemptions • Schedule M1SA - Step 5 of the Worksheet for line 26 • Schedule M1529 - Step 3 of the Worksheet for line 5 • Schedule M1C – Step 2 of the Worksheet for Line 4 • Schedule M1M – Step 1 of the Worksheet for line 12 • Schedule M1M – Step 9 of the Worksheet for line 12 (increase taxable income by step 2 of this worksheet)

12 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, in 2023, 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 2022 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. 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 itemized deductions, unless you are a allowed to 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 on the next page to determine your Minnesota standard deduction. You are considered age 65 or older if you were born before January 2, 1959. You are considered blind if you were totally blind as of December 31, 2023, 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 to this effect instead. Keep the statement for your records. Line Instructions (cont.)

13 Line Instructions (cont.) 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 $850? Yes. Add $350 to your earned income and enter on step 1 No. Enter $1,200 on step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter $13,825. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Check the boxes that apply and enter the total number of boxes checked on step 3 You were born before January 2, 1959 You are blind Your spouse was born before January 2, 1959 Your spouse is blind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Multiply the number of boxes checked in Step 3 by $1,850 ($1,450 if married and 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 $220,650 ($110,325 if Married Filing Separately), you must complete Worksheet A for Line 4 or Worksheet B for Line 4. Use your standard deduction amount from the Standard Deduction Table for Line 4 or step 6 of the Worksheet for Line 4 — Dependent Standard Deduction to complete Worksheet A or B. 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. 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 $ 13,825 1 15,675 2 17,525 Married filing joint 0 27,650 1 29,100 2 30,550 3 32,000 4 33,450 Qualified surviving spouse 0 27,650 1 29,100 2 30,550 Married filing separately 0 13,825 1 15,275 2 16,725 3 18,175 4 19,625 Head of Household 0 20,800 1 22,650 2 24,500 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.

14 Line Instructions (cont.) Worksheet A for Line 4 - Standard Deduction Limitation If your adjusted gross income is less than $220,650 ($110,325 if married filing separately), do not complete this worksheet. If your adjusted gross income is greater than $1,000,000 (regardless of filing status), complete Worksheet B for Line 4 - Standard Deduction Limitation. 1 Adjusted gross income from line 1 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 If step 1 is greater than $304,970, enter $84,320. If it is less than or equal to $304,970, then subtract $220,650 from step 1. If Married filing separately, and step 1 is greater than $152,485, enter $42,160. If it is less than or equal to $152,485, subtract $110,325 from step 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Multiply step 2 by 3% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 If step 1 is greater than $304,970, subtract $304,970 from step 1. If married filing separately and step 1 is greater than $152,485, subtract $152,485 from step 1. Otherwise, enter 0. . . . . . . . . . . . . . . . . . . . 5 Multiply step 4 by 10% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Add steps 3 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Enter your standard deduction from the standard deduction table or Step 6 of the Worksheet for Line 4 – Dependent Standard Deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Multiply step 7 by 80% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Enter the lesser of step 6 or step 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Subtract step 9 from step 7. This is your standard deduction. Enter this amount on line 4. . . . . . . . . . . . . . Worksheet B for Line 4 - Standard Deduction Limitation If your adjusted gross income is greater than $1,000,000, complete this worksheet. 1 Enter your standard deduction from the standard deduction table or Step 6 of the Worksheet for Line 4 – Dependent Standard Deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Multiply step 1 by 80% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract step 2 from step 1. This is your standard deduction. Enter this amount on line 4. . . . . . . . . . . . . . . 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 on Schedule M1DQC.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter $4,800. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 Surviving Spouse: $330,950 Single: $220,650 Head of Household: $275,800 Married Filing Separately: $165,475 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 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,800 Line 6—State Income Tax Refund Enter any state income tax refund amounts included as income on line 1 of federal Schedule 1.

15 Line Instructions (cont.) Line 7—Subtractions from line 35 of Schedule M1M and line 21 of Schedule M1MB Complete Schedule M1M, Income Additions and Subtractions, if any of these apply. If, in 2023, you: • Received mileage reimbursement in service of a charitable organization • Received interest from a federal government source • Were a licensed cannabis business 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 2018 through 2022 or received a federal bonus depreciation sub­ traction in 2023 from an estate or trust • Reported federal section 179 expensing as an addition to income in a year 2018 through 2019 • Had a business interest deduction disallowed • Had a carryback of a net operating loss disallowed or an excess business loss from tax years 2018 through 2022 on your Minne­ sota return • Were born before January 2, 1959, 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 Surviving Spouse 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 2023, 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 • 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 2023 and included some of those benefits on line 6b of federal Form 1040 or 1040-SR • Received taxable qualified retirement benefits for services for which you did not earn Social Security benefits • You received damages under a sexual harassment or abuse claim • You received income from a long-term service and support or nursing facility workforce incentive grant • 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

16 Line Instructions (cont.) Tax Before Credits Line 10—Tax From Table Turn to the tax table on pages 24 through 30. 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. 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 2023 • 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 for 2023: • 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 2023 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 2023 • 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 2023 and did not claim the Education Savings Account Subtraction

17 • 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 Film Production Credit certificate from the Minnesota Department of Employment and Economic Development • You sold a manufactured home park to a cooperative • You had qualified railroad reconstruction or replacement expenditures • You received a certificate from the Minnesota Housing Finance Agency for qualifying contributions to a state fund 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/nongame/donate 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 2023, 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 Minnesota 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 2023 Minnesota estimated tax payments made in 2023 and 2024 • The portion of your 2022 Minnesota income tax refund designated on your 2022 Form M1 to be applied to 2023 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. 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 Child and Working Family Credits • 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. Line Instructions (cont.)

18 Line Instructions (cont.) 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 $71,210 with one qualifying person or less than $83,210 with two or more qualifying persons. Also, at least 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 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. • Your child was born in 2023, 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 Child and Working Family Credits (Schedule M1CWFC) You may qualify for the Minnesota Child and Working Family Credits if you earned income from a job, were self-employed or have qualifying children. See the requirements on Schedule M1CWFC, Child and Working Family Credits. Use Schedule M1DQC to determine who is a qualifying child or qualifying older child and Schedule M1CWFC to claim the credits. Part-year residents may qualify for these credits based on their percentage of income taxable to Minnesota. If you qualify for these credits, complete Schedule M1DQC, Schedule M1CWFC and Schedule M1REF and include these schedules with your Form M1. Enter the number of your qualifying children for the Child Tax Credit on line 2a and qualifying older children on line 2b of Schedule M1REF. Credit for Parents of Stillborn Children (Schedule M1PSC) You may qualify for the Credit for Parents of Stillborn Children if, in 2023: • 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 2023 • You incurred 2023 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. K–12 Education Credit (Schedule M1ED) You may receive a credit if you paid education-related expenses in 2023 for a qualifying child in grades kindergarten through 12 (K–12). To qualify, your adjusted gross 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 adjusted gross income limit is: 1 or 2 $76,000 3 $79,000 4 $82,000 5 $85,000 6 or more $88,000 plus $3,000 for each additional qualifying child If you qualify for the credit, complete Schedule M1ED, K-12 Education Credit, and Schedule M1REF and include them with your Form M1.

19 Line Instructions (cont.) If you have any of these 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 2 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 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 curriculum X X X X X X Include on line 3 of Schedule M1ED or line 13 of Schedule M1M: • Tutoring* • Music lessons* X X X X Include on line 4 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 5 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 6 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 7 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 • 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 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 2023 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 these instructions. 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 2024 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 will receive the difference. Generally, you must file your 2023 return no later than 3 1/2 years from the original due date or your right to receive the refund lapses.

20 • 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 2024 estimated tax payments or ask your employer to increase your withholding. Line 28 – Penalty and Interest If you are filing your return after April 15, 2024, you may owe a late payment penalty or late filing penalty and interest. See “Is there a penalty for filing late?” and “Is there a penalty for paying late?” later in these instructions to determine what penalties may apply. See “How is interest on late payments calculated?” to help calculate any interest you may owe. If you owe penalty and interest and do not calculate it on your own, leave line 28 blank and file your return. We will calculate the amount for you and send you a bill for any amount due. If you entered an amount on line 24, subtract the amount you entered on line 28 from the amount line 24. If you entered an amount on line 26, add the amount from line 28 to line 26. Lines 29 and 30—2024 Estimated Tax If you are paying 2024 estimated tax, you may apply all or part of your 2023 refund to your 2024 estimated tax. Once you choose to apply all or part of your 2023 refund to your 2024 estimated tax, it cannot be changed. On line 29, enter the portion of line 24 you want refunded to you. On line 30, enter the amount from line 24 you want applied to your 2024 estimated tax. The total of lines 29 and 30 must equal line 24. Line Instructions (cont.) 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, which includes 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 2023. 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, then 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 21 of these instructions. If you are filing your return after April 15, 2024, you may owe a late payment penalty, a late filing penalty, and interest (see page 21 of these instructions). 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 2023 Estimated Tax (Schedule M15) You may owe a penalty if:

21 Pay Electronically Go to www.revenue.state.mn.us, and select 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. Pay by Check or Money Order Go to our website at www.revenue.state.mn.us and select 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. 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 these apply: • You expect to owe $500 or more in Minnesota tax for 2024 • 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 2023 is April 15. There is no late filing penalty if your return is filed by October 15, for most individuals. If your return is not filed by October 15, we will charge a 5% late filing penalty on the unpaid tax. Most individuals must pay by April 15, 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. Payment Options/Penalty and Interest

22 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 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 15, 2024. The interest rate is determined each year. The interest rate to enter on step 7 is 8% for 2024. If the days fall in more than one calendar year, do not include days beyond December 31, 2024 on steps 9 and 16. Determine the interest due for later calendar years using steps 7 through 11 and steps 16 through 18 separately for each year and using the appropriate interest rate on step 7. When completing these additional steps, use December 31 of the prior year on steps 9 and 16, and then add the result of these additional steps to the result of the worksheet below. Penalty and Interest (cont.) 1 Total tax due from line 26 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Tax paid by April 15, 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract step 2 from step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Divide step 3 by step 1. If the result is less than 10% and you are filing by October 15, enter 0 on step 5 and go to step 6 . . 5 Late payment penalty. Multiply step 3 by 4% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Add steps 3 and 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Interest rate for the tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Multiply step 6 by step 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Number of days after April 15 you paid the tax.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Divide step 9 by 365 (carry to five decimal places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Interest on late payment penalty and late taxes. Multiply step 8 by step 10 . . . . . . . . . . . . . . . . . .

If filing and paying in full before October 15, skip steps 12 through 18 and go to step 19. 12 Late filing penalty. Was your return filed on or before October 15, 2024? If yes, enter 0. If no, multiply step 3 by 5% (.05) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Extended delinquency penalty. Multiply step 3 by 5% (.05) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Add steps 12 and 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Multiply step 14 by step 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Number of days paid past October 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Divide step 16 by 365 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Interest on late file and extended delinquency penalty. Multiply step 15 by step 17 . . . . . . . . . . . . . . 19 Add steps 5, 11, 14, and 18. Include the result on line 28 for Form M1. . . . . . . . . . . . . . . . . . . . . . . .

23 Other Information 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 2023 tax return and had income that meets the minimum filing requirement for 2023, 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 dates: • 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. 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 Revenue 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, file Form REV184i, Individual or Sole Proprietor Power of Attorney, with Revenue. 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

Call: 651-556-6013 Taxpayer Rights Advocate

Email: dor.tra@state.mn.us Mail Station 7102 600 N. Robert St. St. Paul, MN 55146

24 Did you serve in a combat zone at any time during 2023? 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 2020, 2021, 2022, and 2023. 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. You may also file Form M99 electronically. Go to www.revenue.state.mn.us and enter M99 into the Search box. 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/Part-Year Residents, unless you (or your spouse) are a part-year resident of Minnesota or are a non­ resident. 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 these 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 they included it in adjusted gross income, includ­ ing Active Guard Reserve (AGR) Program pay earned under U.S. Code, Title 32. Use Schedule M1M, Income Additions and Subtrac­ tions, to claim these subtractions. Civilian employees of the military or state military employees cannot take this subtraction regardless of where they earned this in­ come. If another state taxed your nonmilitary income while you were a Minnesota resident, you may qualify for a credit for taxes paid to another state (see Schedule M1CR, Credit for Income Tax Paid to Another State, or Schedule M1RCR, Credit for Taxes Paid to Wis­ consin). Military Pensions You may subtract from taxable income certain types of military pensions or other military retirement pay. To claim this subtraction, you must have included the qualifying income in your federal adjusted gross income. Report this subtraction on line 25 of Schedule M1M. If you claim this subtraction, you cannot claim the Credit for Past Military Service. Extensions If you are active-duty military in a presidentially designated combat zone or contingency operation, you may file and pay your Min­ nesota income taxes up to 180 days after the last day you are in the combat zone or the last day of any continuous hospitalization for injuries sustained while serving in the combat zone. When you file your Minnesota income tax return, enclose a separate sheet stating that you were serving in a combat zone. If you are stationed outside the United States but not involved in combat zone operations, you have until October 15 to file your return. You must still pay any tax you owe by April 15. 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

25 2023 Tax Tables If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying surviving spouse 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 surviving spouse 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

26 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying surviving spouse 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 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying surviving spouse Married separately Head of household at least but less than the tax to enter on line 10 is: 19,100 19,200 1,025 1,025 1,025 1,025 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 1,099 1,099 20,600 20,700 1,105 1,105 1,105 1,105 20,700 20,800 1,110 1,110 1,110 1,110 20,800 20,900 1,115 1,115 1,115 1,115 20,900 21,000 1,121 1,121 1,121 1,121 21,000 21,100 1,126 1,126 1,126 1,126 21,100 21,200 1,132 1,132 1,132 1,132 21,200 21,300 1,137 1,137 1,137 1,137 21,300 21,400 1,142 1,142 1,142 1,142 21,400 21,500 1,148 1,148 1,148 1,148 21,500 21,600 1,153 1,153 1,153 1,153 21,600 21,700 1,158 1,158 1,158 1,158 21,700 21,800 1,164 1,164 1,164 1,164 21,800 21,900 1,169 1,169 1,169 1,169 21,900 22,000 1,174 1,174 1,174 1,174 22,000 22,100 1,180 1,180 1,181 1,180 22,100 22,200 1,185 1,185 1,188 1,185 22,200 22,300 1,190 1,190 1,194 1,190 22,300 22,400 1,196 1,196 1,201 1,196 22,400 22,500 1,201 1,201 1,208 1,201 22,500 22,600 1,206 1,206 1,215 1,206 22,600 22,700 1,212 1,212 1,222 1,212 22,700 22,800 1,217 1,217 1,228 1,217 22,800 22,900 1,222 1,222 1,235 1,222 22,900 23,000 1,228 1,228 1,242 1,228 23,000 23,100 1,233 1,233 1,249 1,233 23,100 23,200 1,239 1,239 1,256 1,239 23,200 23,300 1,244 1,244 1,262 1,244 23,300 23,400 1,249 1,249 1,269 1,249 23,400 23,500 1,255 1,255 1,276 1,255 23,500 23,600 1,260 1,260 1,283 1,260 23,600 23,700 1,265 1,265 1,290 1,265 23,700 23,800 1,271 1,271 1,296 1,271 23,800 23,900 1,276 1,276 1,303 1,276 23,900 24,000 1,281 1,281 1,310 1,281 24,000 24,100 1,287 1,287 1,317 1,287 24,100 24,200 1,292 1,292 1,324 1,292 24,200 24,300 1,297 1,297 1,330 1,297 24,300 24,400 1,303 1,303 1,337 1,303 24,400 24,500 1,308 1,308 1,344 1,308 24,500 24,600 1,313 1,313 1,351 1,313 24,600 24,700 1,319 1,319 1,358 1,319 24,700 24,800 1,324 1,324 1,364 1,324 24,800 24,900 1,329 1,329 1,371 1,329 24,900 25,000 1,335 1,335 1,378 1,335 25,000 25,100 1,340 1,340 1,385 1,340 25,100 25,200 1,346 1,346 1,392 1,346 25,200 25,300 1,351 1,351 1,398 1,351 25,300 25,400 1,356 1,356 1,405 1,356 25,400 25,500 1,362 1,362 1,412 1,362 2023 Tax Tables

27 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying surviving spouse Married separately Head of household at least but less than the tax to enter on line 10 is: 25,500 25,600 1,367 1,367 1,419 1,367 25,600 25,700 1,372 1,372 1,426 1,372 25,700 25,800 1,378 1,378 1,432 1,378 25,800 25,900 1,383 1,383 1,439 1,383 25,900 26,000 1,388 1,388 1,446 1,388 26,000 26,100 1,394 1,394 1,453 1,394 26,100 26,200 1,399 1,399 1,460 1,399 26,200 26,300 1,404 1,404 1,466 1,404 26,300 26,400 1,410 1,410 1,473 1,410 26,400 26,500 1,415 1,415 1,480 1,415 26,500 26,600 1,420 1,420 1,487 1,420 26,600 26,700 1,426 1,426 1,494 1,426 26,700 26,800 1,431 1,431 1,500 1,431 26,800 26,900 1,436 1,436 1,507 1,436 26,900 27,000 1,442 1,442 1,514 1,442 27,000 27,100 1,447 1,447 1,521 1,447 27,100 27,200 1,453 1,453 1,528 1,453 27,200 27,300 1,458 1,458 1,534 1,458 27,300 27,400 1,463 1,463 1,541 1,463 27,400 27,500 1,469 1,469 1,548 1,469 27,500 27,600 1,474 1,474 1,555 1,474 27,600 27,700 1,479 1,479 1,562 1,479 27,700 27,800 1,485 1,485 1,568 1,485 27,800 27,900 1,490 1,490 1,575 1,490 27,900 28,000 1,495 1,495 1,582 1,495 28,000 28,100 1,501 1,501 1,589 1,501 28,100 28,200 1,506 1,506 1,596 1,506 28,200 28,300 1,511 1,511 1,602 1,511 28,300 28,400 1,517 1,517 1,609 1,517 28,400 28,500 1,522 1,522 1,616 1,522 28,500 28,600 1,527 1,527 1,623 1,527 28,600 28,700 1,533 1,533 1,630 1,533 28,700 28,800 1,538 1,538 1,636 1,538 28,800 28,900 1,543 1,543 1,643 1,543 28,900 29,000 1,549 1,549 1,650 1,549 29,000 29,100 1,554 1,554 1,657 1,554 29,100 29,200 1,560 1,560 1,664 1,560 29,200 29,300 1,565 1,565 1,670 1,565 29,300 29,400 1,570 1,570 1,677 1,570 29,400 29,500 1,576 1,576 1,684 1,576 29,500 29,600 1,581 1,581 1,691 1,581 29,600 29,700 1,586 1,586 1,698 1,586 29,700 29,800 1,592 1,592 1,704 1,592 29,800 29,900 1,597 1,597 1,711 1,597 29,900 30,000 1,602 1,602 1,718 1,602 30,000 30,100 1,608 1,608 1,725 1,608 30,100 30,200 1,614 1,613 1,732 1,613 30,200 30,300 1,621 1,618 1,738 1,618 30,300 30,400 1,628 1,624 1,745 1,624 30,400 30,500 1,635 1,629 1,752 1,629 30,500 30,600 1,641 1,634 1,759 1,634 30,600 30,700 1,648 1,640 1,766 1,640 30,700 30,800 1,655 1,645 1,772 1,645 30,800 30,900 1,662 1,650 1,779 1,650 30,900 31,000 1,669 1,656 1,786 1,656 31,000 31,100 1,675 1,661 1,793 1,661 31,100 31,200 1,682 1,667 1,800 1,667 31,200 31,300 1,689 1,672 1,806 1,672 31,300 31,400 1,696 1,677 1,813 1,677 31,400 31,500 1,703 1,683 1,820 1,683 31,500 31,600 1,709 1,688 1,827 1,688 31,600 31,700 1,716 1,693 1,834 1,693 31,700 31,800 1,723 1,699 1,840 1,699 31,800 31,900 1,730 1,704 1,847 1,704 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying surviving spouse Married separately Head of household at least but less than the tax to enter on line 10 is: 31,900 32,000 1,737 1,709 1,854 1,709 32,000 32,100 1,743 1,715 1,861 1,715 32,100 32,200 1,750 1,720 1,868 1,720 32,200 32,300 1,757 1,725 1,874 1,725 32,300 32,400 1,764 1,731 1,881 1,731 32,400 32,500 1,771 1,736 1,888 1,736 32,500 32,600 1,777 1,741 1,895 1,741 32,600 32,700 1,784 1,747 1,902 1,747 32,700 32,800 1,791 1,752 1,908 1,752 32,800 32,900 1,798 1,757 1,915 1,757 32,900 33,000 1,805 1,763 1,922 1,763 33,000 33,100 1,811 1,768 1,929 1,768 33,100 33,200 1,818 1,774 1,936 1,774 33,200 33,300 1,825 1,779 1,942 1,779 33,300 33,400 1,832 1,784 1,949 1,784 33,400 33,500 1,839 1,790 1,956 1,790 33,500 33,600 1,845 1,795 1,963 1,795 33,600 33,700 1,852 1,800 1,970 1,800 33,700 33,800 1,859 1,806 1,976 1,806 33,800 33,900 1,866 1,811 1,983 1,811 33,900 34,000 1,873 1,816 1,990 1,816 34,000 34,100 1,879 1,822 1,997 1,822 34,100 34,200 1,886 1,827 2,004 1,827 34,200 34,300 1,893 1,832 2,010 1,832 34,300 34,400 1,900 1,838 2,017 1,838 34,400 34,500 1,907 1,843 2,024 1,843 34,500 34,600 1,913 1,848 2,031 1,848 34,600 34,700 1,920 1,854 2,038 1,854 34,700 34,800 1,927 1,859 2,044 1,859 34,800 34,900 1,934 1,864 2,051 1,864 34,900 35,000 1,941 1,870 2,058 1,870 35,000 35,100 1,947 1,875 2,065 1,875 35,100 35,200 1,954 1,881 2,072 1,881 35,200 35,300 1,961 1,886 2,078 1,886 35,300 35,400 1,968 1,891 2,085 1,891 35,400 35,500 1,975 1,897 2,092 1,897 35,500 35,600 1,981 1,902 2,099 1,902 35,600 35,700 1,988 1,907 2,106 1,907 35,700 35,800 1,995 1,913 2,112 1,913 35,800 35,900 2,002 1,918 2,119 1,918 35,900 36,000 2,009 1,923 2,126 1,923 36,000 36,100 2,015 1,929 2,133 1,929 36,100 36,200 2,022 1,934 2,140 1,934 36,200 36,300 2,029 1,939 2,146 1,939 36,300 36,400 2,036 1,945 2,153 1,945 36,400 36,500 2,043 1,950 2,160 1,950 36,500 36,600 2,049 1,955 2,167 1,955 36,600 36,700 2,056 1,961 2,174 1,961 36,700 36,800 2,063 1,966 2,180 1,966 36,800 36,900 2,070 1,971 2,187 1,971 36,900 37,000 2,077 1,977 2,194 1,977 37,000 37,100 2,083 1,982 2,201 1,983 37,100 37,200 2,090 1,988 2,208 1,990 37,200 37,300 2,097 1,993 2,214 1,996 37,300 37,400 2,104 1,998 2,221 2,003 37,400 37,500 2,111 2,004 2,228 2,010 37,500 37,600 2,117 2,009 2,235 2,017 37,600 37,700 2,124 2,014 2,242 2,024 37,700 37,800 2,131 2,020 2,248 2,030 37,800 37,900 2,138 2,025 2,255 2,037 37,900 38,000 2,145 2,030 2,262 2,044 38,000 38,100 2,151 2,036 2,269 2,051 38,100 38,200 2,158 2,041 2,276 2,058 38,200 38,300 2,165 2,046 2,282 2,064 2023 Tax Tables

28 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying surviving spouse Married separately Head of household at least but less than the tax to enter on line 10 is: 38,300 38,400 2,172 2,052 2,289 2,071 38,400 38,500 2,179 2,057 2,296 2,078 38,500 38,600 2,185 2,062 2,303 2,085 38,600 38,700 2,192 2,068 2,310 2,092 38,700 38,800 2,199 2,073 2,316 2,098 38,800 38,900 2,206 2,078 2,323 2,105 38,900 39,000 2,213 2,084 2,330 2,112 39,000 39,100 2,219 2,089 2,337 2,119 39,100 39,200 2,226 2,095 2,344 2,126 39,200 39,300 2,233 2,100 2,350 2,132 39,300 39,400 2,240 2,105 2,357 2,139 39,400 39,500 2,247 2,111 2,364 2,146 39,500 39,600 2,253 2,116 2,371 2,153 39,600 39,700 2,260 2,121 2,378 2,160 39,700 39,800 2,267 2,127 2,384 2,166 39,800 39,900 2,274 2,132 2,391 2,173 39,900 40,000 2,281 2,137 2,398 2,180 40,000 40,100 2,287 2,143 2,405 2,187 40,100 40,200 2,294 2,148 2,412 2,194 40,200 40,300 2,301 2,153 2,418 2,200 40,300 40,400 2,308 2,159 2,425 2,207 40,400 40,500 2,315 2,164 2,432 2,214 40,500 40,600 2,321 2,169 2,439 2,221 40,600 40,700 2,328 2,175 2,446 2,228 40,700 40,800 2,335 2,180 2,452 2,234 40,800 40,900 2,342 2,185 2,459 2,241 40,900 41,000 2,349 2,191 2,466 2,248 41,000 41,100 2,355 2,196 2,473 2,255 41,100 41,200 2,362 2,202 2,480 2,262 41,200 41,300 2,369 2,207 2,486 2,268 41,300 41,400 2,376 2,212 2,493 2,275 41,400 41,500 2,383 2,218 2,500 2,282 41,500 41,600 2,389 2,223 2,507 2,289 41,600 41,700 2,396 2,228 2,514 2,296 41,700 41,800 2,403 2,234 2,520 2,302 41,800 41,900 2,410 2,239 2,527 2,309 41,900 42,000 2,417 2,244 2,534 2,316 42,000 42,100 2,423 2,250 2,541 2,323 42,100 42,200 2,430 2,255 2,548 2,330 42,200 42,300 2,437 2,260 2,554 2,336 42,300 42,400 2,444 2,266 2,561 2,343 42,400 42,500 2,451 2,271 2,568 2,350 42,500 42,600 2,457 2,276 2,575 2,357 42,600 42,700 2,464 2,282 2,582 2,364 42,700 42,800 2,471 2,287 2,588 2,370 42,800 42,900 2,478 2,292 2,595 2,377 42,900 43,000 2,485 2,298 2,602 2,384 43,000 43,100 2,491 2,303 2,609 2,391 43,100 43,200 2,498 2,309 2,616 2,398 43,200 43,300 2,505 2,314 2,622 2,404 43,300 43,400 2,512 2,319 2,629 2,411 43,400 43,500 2,519 2,325 2,636 2,418 43,500 43,600 2,525 2,330 2,643 2,425 43,600 43,700 2,532 2,335 2,650 2,432 43,700 43,800 2,539 2,341 2,656 2,438 43,800 43,900 2,546 2,346 2,663 2,445 43,900 44,000 2,553 2,351 2,670 2,452 44,000 44,100 2,559 2,358 2,677 2,459 44,100 44,200 2,566 2,365 2,684 2,466 44,200 44,300 2,573 2,372 2,690 2,472 44,300 44,400 2,580 2,379 2,697 2,479 44,400 44,500 2,587 2,385 2,704 2,486 44,500 44,600 2,593 2,392 2,711 2,493 44,600 44,700 2,600 2,399 2,718 2,500 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying surviving spouse Married separately Head of household at least but less than the tax to enter on line 10 is: 44,700 44,800 2,607 2,406 2,724 2,506 44,800 44,900 2,614 2,413 2,731 2,513 44,900 45,000 2,621 2,419 2,738 2,520 45,000 45,100 2,627 2,426 2,745 2,527 45,100 45,200 2,634 2,433 2,752 2,534 45,200 45,300 2,641 2,440 2,758 2,540 45,300 45,400 2,648 2,447 2,765 2,547 45,400 45,500 2,655 2,453 2,772 2,554 45,500 45,600 2,661 2,460 2,779 2,561 45,600 45,700 2,668 2,467 2,786 2,568 45,700 45,800 2,675 2,474 2,792 2,574 45,800 45,900 2,682 2,481 2,799 2,581 45,900 46,000 2,689 2,487 2,806 2,588 46,000 46,100 2,695 2,494 2,813 2,595 46,100 46,200 2,702 2,501 2,820 2,602 46,200 46,300 2,709 2,508 2,826 2,608 46,300 46,400 2,716 2,515 2,833 2,615 46,400 46,500 2,723 2,521 2,840 2,622 46,500 46,600 2,729 2,528 2,847 2,629 46,600 46,700 2,736 2,535 2,854 2,636 46,700 46,800 2,743 2,542 2,860 2,642 46,800 46,900 2,750 2,549 2,867 2,649 46,900 47,000 2,757 2,555 2,874 2,656 47,000 47,100 2,763 2,562 2,881 2,663 47,100 47,200 2,770 2,569 2,888 2,670 47,200 47,300 2,777 2,576 2,894 2,676 47,300 47,400 2,784 2,583 2,901 2,683 47,400 47,500 2,791 2,589 2,908 2,690 47,500 47,600 2,797 2,596 2,915 2,697 47,600 47,700 2,804 2,603 2,922 2,704 47,700 47,800 2,811 2,610 2,928 2,710 47,800 47,900 2,818 2,617 2,935 2,717 47,900 48,000 2,825 2,623 2,942 2,724 48,000 48,100 2,831 2,630 2,949 2,731 48,100 48,200 2,838 2,637 2,956 2,738 48,200 48,300 2,845 2,644 2,962 2,744 48,300 48,400 2,852 2,651 2,969 2,751 48,400 48,500 2,859 2,657 2,976 2,758 48,500 48,600 2,865 2,664 2,983 2,765 48,600 48,700 2,872 2,671 2,990 2,772 48,700 48,800 2,879 2,678 2,996 2,778 48,800 48,900 2,886 2,685 3,003 2,785 48,900 49,000 2,893 2,691 3,010 2,792 49,000 49,100 2,899 2,698 3,017 2,799 49,100 49,200 2,906 2,705 3,024 2,806 49,200 49,300 2,913 2,712 3,030 2,812 49,300 49,400 2,920 2,719 3,037 2,819 49,400 49,500 2,927 2,725 3,044 2,826 49,500 49,600 2,933 2,732 3,051 2,833 49,600 49,700 2,940 2,739 3,058 2,840 49,700 49,800 2,947 2,746 3,064 2,846 49,800 49,900 2,954 2,753 3,071 2,853 49,900 50,000 2,961 2,759 3,078 2,860 50,000 50,100 2,967 2,766 3,085 2,867 50,100 50,200 2,974 2,773 3,092 2,874 50,200 50,300 2,981 2,780 3,098 2,880 50,300 50,400 2,988 2,787 3,105 2,887 50,400 50,500 2,995 2,793 3,112 2,894 50,500 50,600 3,001 2,800 3,119 2,901 50,600 50,700 3,008 2,807 3,126 2,908 50,700 50,800 3,015 2,814 3,132 2,914 50,800 50,900 3,022 2,821 3,139 2,921 50,900 51,000 3,029 2,827 3,146 2,928 51,000 51,100 3,035 2,834 3,153 2,935 2023 Tax Tables

29 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying surviving spouse Married separately Head of household at least but less than the tax to enter on line 10 is: 51,100 51,200 3,042 2,841 3,160 2,942 51,200 51,300 3,049 2,848 3,166 2,948 51,300 51,400 3,056 2,855 3,173 2,955 51,400 51,500 3,063 2,861 3,180 2,962 51,500 51,600 3,069 2,868 3,187 2,969 51,600 51,700 3,076 2,875 3,194 2,976 51,700 51,800 3,083 2,882 3,200 2,982 51,800 51,900 3,090 2,889 3,207 2,989 51,900 52,000 3,097 2,895 3,214 2,996 52,000 52,100 3,103 2,902 3,221 3,003 52,100 52,200 3,110 2,909 3,228 3,010 52,200 52,300 3,117 2,916 3,234 3,016 52,300 52,400 3,124 2,923 3,241 3,023 52,400 52,500 3,131 2,929 3,248 3,030 52,500 52,600 3,137 2,936 3,255 3,037 52,600 52,700 3,144 2,943 3,262 3,044 52,700 52,800 3,151 2,950 3,268 3,050 52,800 52,900 3,158 2,957 3,275 3,057 52,900 53,000 3,165 2,963 3,282 3,064 53,000 53,100 3,171 2,970 3,289 3,071 53,100 53,200 3,178 2,977 3,296 3,078 53,200 53,300 3,185 2,984 3,302 3,084 53,300 53,400 3,192 2,991 3,309 3,091 53,400 53,500 3,199 2,997 3,316 3,098 53,500 53,600 3,205 3,004 3,323 3,105 53,600 53,700 3,212 3,011 3,330 3,112 53,700 53,800 3,219 3,018 3,336 3,118 53,800 53,900 3,226 3,025 3,343 3,125 53,900 54,000 3,233 3,031 3,350 3,132 54,000 54,100 3,239 3,038 3,357 3,139 54,100 54,200 3,246 3,045 3,364 3,146 54,200 54,300 3,253 3,052 3,370 3,152 54,300 54,400 3,260 3,059 3,377 3,159 54,400 54,500 3,267 3,065 3,384 3,166 54,500 54,600 3,273 3,072 3,391 3,173 54,600 54,700 3,280 3,079 3,398 3,180 54,700 54,800 3,287 3,086 3,404 3,186 54,800 54,900 3,294 3,093 3,411 3,193 54,900 55,000 3,301 3,099 3,418 3,200 55,000 55,100 3,307 3,106 3,425 3,207 55,100 55,200 3,314 3,113 3,432 3,214 55,200 55,300 3,321 3,120 3,438 3,220 55,300 55,400 3,328 3,127 3,445 3,227 55,400 55,500 3,335 3,133 3,452 3,234 55,500 55,600 3,341 3,140 3,459 3,241 55,600 55,700 3,348 3,147 3,466 3,248 55,700 55,800 3,355 3,154 3,472 3,254 55,800 55,900 3,362 3,161 3,479 3,261 55,900 56,000 3,369 3,167 3,486 3,268 56,000 56,100 3,375 3,174 3,493 3,275 56,100 56,200 3,382 3,181 3,500 3,282 56,200 56,300 3,389 3,188 3,506 3,288 56,300 56,400 3,396 3,195 3,513 3,295 56,400 56,500 3,403 3,201 3,520 3,302 56,500 56,600 3,409 3,208 3,527 3,309 56,600 56,700 3,416 3,215 3,534 3,316 56,700 56,800 3,423 3,222 3,540 3,322 56,800 56,900 3,430 3,229 3,547 3,329 56,900 57,000 3,437 3,235 3,554 3,336 57,000 57,100 3,443 3,242 3,561 3,343 57,100 57,200 3,450 3,249 3,568 3,350 57,200 57,300 3,457 3,256 3,574 3,356 57,300 57,400 3,464 3,263 3,581 3,363 57,400 57,500 3,471 3,269 3,588 3,370 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying surviving spouse Married separately Head of household at least but less than the tax to enter on line 10 is: 57,500 57,600 3,477 3,276 3,595 3,377 57,600 57,700 3,484 3,283 3,602 3,384 57,700 57,800 3,491 3,290 3,608 3,390 57,800 57,900 3,498 3,297 3,615 3,397 57,900 58,000 3,505 3,303 3,622 3,404 58,000 58,100 3,511 3,310 3,629 3,411 58,100 58,200 3,518 3,317 3,636 3,418 58,200 58,300 3,525 3,324 3,642 3,424 58,300 58,400 3,532 3,331 3,649 3,431 58,400 58,500 3,539 3,337 3,656 3,438 58,500 58,600 3,545 3,344 3,663 3,445 58,600 58,700 3,552 3,351 3,670 3,452 58,700 58,800 3,559 3,358 3,676 3,458 58,800 58,900 3,566 3,365 3,683 3,465 58,900 59,000 3,573 3,371 3,690 3,472 59,000 59,100 3,579 3,378 3,697 3,479 59,100 59,200 3,586 3,385 3,704 3,486 59,200 59,300 3,593 3,392 3,710 3,492 59,300 59,400 3,600 3,399 3,717 3,499 59,400 59,500 3,607 3,405 3,724 3,506 59,500 59,600 3,613 3,412 3,731 3,513 59,600 59,700 3,620 3,419 3,738 3,520 59,700 59,800 3,627 3,426 3,744 3,526 59,800 59,900 3,634 3,433 3,751 3,533 59,900 60,000 3,641 3,439 3,758 3,540 60,000 60,100 3,647 3,446 3,765 3,547 60,100 60,200 3,654 3,453 3,772 3,554 60,200 60,300 3,661 3,460 3,778 3,560 60,300 60,400 3,668 3,467 3,785 3,567 60,400 60,500 3,675 3,473 3,792 3,574 60,500 60,600 3,681 3,480 3,799 3,581 60,600 60,700 3,688 3,487 3,806 3,588 60,700 60,800 3,695 3,494 3,812 3,594 60,800 60,900 3,702 3,501 3,819 3,601 60,900 61,000 3,709 3,507 3,826 3,608 61,000 61,100 3,715 3,514 3,833 3,615 61,100 61,200 3,722 3,521 3,840 3,622 61,200 61,300 3,729 3,528 3,846 3,628 61,300 61,400 3,736 3,535 3,853 3,635 61,400 61,500 3,743 3,541 3,860 3,642 61,500 61,600 3,749 3,548 3,867 3,649 61,600 61,700 3,756 3,555 3,874 3,656 61,700 61,800 3,763 3,562 3,880 3,662 61,800 61,900 3,770 3,569 3,887 3,669 61,900 62,000 3,777 3,575 3,894 3,676 62,000 62,100 3,783 3,582 3,901 3,683 62,100 62,200 3,790 3,589 3,908 3,690 62,200 62,300 3,797 3,596 3,914 3,696 62,300 62,400 3,804 3,603 3,921 3,703 62,400 62,500 3,811 3,609 3,928 3,710 62,500 62,600 3,817 3,616 3,935 3,717 62,600 62,700 3,824 3,623 3,942 3,724 62,700 62,800 3,831 3,630 3,948 3,730 62,800 62,900 3,838 3,637 3,955 3,737 62,900 63,000 3,845 3,643 3,962 3,744 63,000 63,100 3,851 3,650 3,969 3,751 63,100 63,200 3,858 3,657 3,976 3,758 63,200 63,300 3,865 3,664 3,982 3,764 63,300 63,400 3,872 3,671 3,989 3,771 63,400 63,500 3,879 3,677 3,996 3,778 63,500 63,600 3,885 3,684 4,003 3,785 63,600 63,700 3,892 3,691 4,010 3,792 63,700 63,800 3,899 3,698 4,016 3,798 63,800 63,900 3,906 3,705 4,023 3,805 2023 Tax Tables

30 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying surviving spouse Married separately Head of household at least but less than the tax to enter on line 10 is: 63,900 64,000 3,913 3,711 4,030 3,812 64,000 64,100 3,919 3,718 4,037 3,819 64,100 64,200 3,926 3,725 4,044 3,826 64,200 64,300 3,933 3,732 4,050 3,832 64,300 64,400 3,940 3,739 4,057 3,839 64,400 64,500 3,947 3,745 4,064 3,846 64,500 64,600 3,953 3,752 4,071 3,853 64,600 64,700 3,960 3,759 4,078 3,860 64,700 64,800 3,967 3,766 4,084 3,866 64,800 64,900 3,974 3,773 4,091 3,873 64,900 65,000 3,981 3,779 4,098 3,880 65,000 65,100 3,987 3,786 4,105 3,887 65,100 65,200 3,994 3,793 4,112 3,894 65,200 65,300 4,001 3,800 4,118 3,900 65,300 65,400 4,008 3,807 4,125 3,907 65,400 65,500 4,015 3,813 4,132 3,914 65,500 65,600 4,021 3,820 4,139 3,921 65,600 65,700 4,028 3,827 4,146 3,928 65,700 65,800 4,035 3,834 4,152 3,934 65,800 65,900 4,042 3,841 4,159 3,941 65,900 66,000 4,049 3,847 4,166 3,948 66,000 66,100 4,055 3,854 4,173 3,955 66,100 66,200 4,062 3,861 4,180 3,962 66,200 66,300 4,069 3,868 4,186 3,968 66,300 66,400 4,076 3,875 4,193 3,975 66,400 66,500 4,083 3,881 4,200 3,982 66,500 66,600 4,089 3,888 4,207 3,989 66,600 66,700 4,096 3,895 4,214 3,996 66,700 66,800 4,103 3,902 4,220 4,002 66,800 66,900 4,110 3,909 4,227 4,009 66,900 67,000 4,117 3,915 4,234 4,016 67,000 67,100 4,123 3,922 4,241 4,023 67,100 67,200 4,130 3,929 4,248 4,030 67,200 67,300 4,137 3,936 4,254 4,036 67,300 67,400 4,144 3,943 4,261 4,043 67,400 67,500 4,151 3,949 4,268 4,050 67,500 67,600 4,157 3,956 4,275 4,057 67,600 67,700 4,164 3,963 4,282 4,064 67,700 67,800 4,171 3,970 4,288 4,070 67,800 67,900 4,178 3,977 4,295 4,077 67,900 68,000 4,185 3,983 4,302 4,084 68,000 68,100 4,191 3,990 4,309 4,091 68,100 68,200 4,198 3,997 4,316 4,098 68,200 68,300 4,205 4,004 4,322 4,104 68,300 68,400 4,212 4,011 4,329 4,111 68,400 68,500 4,219 4,017 4,336 4,118 68,500 68,600 4,225 4,024 4,343 4,125 68,600 68,700 4,232 4,031 4,350 4,132 68,700 68,800 4,239 4,038 4,356 4,138 68,800 68,900 4,246 4,045 4,363 4,145 68,900 69,000 4,253 4,051 4,370 4,152 69,000 69,100 4,259 4,058 4,377 4,159 69,100 69,200 4,266 4,065 4,384 4,166 69,200 69,300 4,273 4,072 4,390 4,172 69,300 69,400 4,280 4,079 4,397 4,179 69,400 69,500 4,287 4,085 4,404 4,186 69,500 69,600 4,293 4,092 4,411 4,193 69,600 69,700 4,300 4,099 4,418 4,200 69,700 69,800 4,307 4,106 4,424 4,206 69,800 69,900 4,314 4,113 4,431 4,213 69,900 70,000 4,321 4,119 4,438 4,220 70,000 70,100 4,327 4,126 4,445 4,227 70,100 70,200 4,334 4,133 4,452 4,234 70,200 70,300 4,341 4,140 4,458 4,240 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying surviving spouse Married separately Head of household at least but less than the tax to enter on line 10 is: 70,300 70,400 4,348 4,147 4,465 4,247 70,400 70,500 4,355 4,153 4,472 4,254 70,500 70,600 4,361 4,160 4,479 4,261 70,600 70,700 4,368 4,167 4,486 4,268 70,700 70,800 4,375 4,174 4,492 4,274 70,800 70,900 4,382 4,181 4,499 4,281 70,900 71,000 4,389 4,187 4,506 4,288 71,000 71,100 4,395 4,194 4,513 4,295 71,100 71,200 4,402 4,201 4,520 4,302 71,200 71,300 4,409 4,208 4,526 4,308 71,300 71,400 4,416 4,215 4,533 4,315 71,400 71,500 4,423 4,221 4,540 4,322 71,500 71,600 4,429 4,228 4,547 4,329 71,600 71,700 4,436 4,235 4,554 4,336 71,700 71,800 4,443 4,242 4,560 4,342 71,800 71,900 4,450 4,249 4,567 4,349 71,900 72,000 4,457 4,255 4,574 4,356 72,000 72,100 4,463 4,262 4,581 4,363 72,100 72,200 4,470 4,269 4,588 4,370 72,200 72,300 4,477 4,276 4,594 4,376 72,300 72,400 4,484 4,283 4,601 4,383 72,400 72,500 4,491 4,289 4,608 4,390 72,500 72,600 4,497 4,296 4,615 4,397 72,600 72,700 4,504 4,303 4,622 4,404 72,700 72,800 4,511 4,310 4,628 4,410 72,800 72,900 4,518 4,317 4,635 4,417 72,900 73,000 4,525 4,323 4,642 4,424 73,000 73,100 4,531 4,330 4,649 4,431 73,100 73,200 4,538 4,337 4,656 4,438 73,200 73,300 4,545 4,344 4,662 4,444 73,300 73,400 4,552 4,351 4,669 4,451 73,400 73,500 4,559 4,357 4,676 4,458 73,500 73,600 4,565 4,364 4,683 4,465 73,600 73,700 4,572 4,371 4,690 4,472 73,700 73,800 4,579 4,378 4,696 4,478 73,800 73,900 4,586 4,385 4,703 4,485 73,900 74,000 4,593 4,391 4,710 4,492 74,000 74,100 4,599 4,398 4,717 4,499 74,100 74,200 4,606 4,405 4,724 4,506 74,200 74,300 4,613 4,412 4,730 4,512 74,300 74,400 4,620 4,419 4,737 4,519 74,400 74,500 4,627 4,425 4,744 4,526 74,500 74,600 4,633 4,432 4,751 4,533 74,600 74,700 4,640 4,439 4,758 4,540 74,700 74,800 4,647 4,446 4,764 4,546 74,800 74,900 4,654 4,453 4,771 4,553 74,900 75,000 4,661 4,459 4,778 4,560 75,000 75,100 4,667 4,466 4,785 4,567 75,100 75,200 4,674 4,473 4,792 4,574 75,200 75,300 4,681 4,480 4,798 4,580 75,300 75,400 4,688 4,487 4,805 4,587 75,400 75,500 4,695 4,493 4,812 4,594 75,500 75,600 4,701 4,500 4,819 4,601 75,600 75,700 4,708 4,507 4,826 4,608 75,700 75,800 4,715 4,514 4,832 4,614 75,800 75,900 4,722 4,521 4,839 4,621 75,900 76,000 4,729 4,527 4,846 4,628 76,000 76,100 4,735 4,534 4,853 4,635 76,100 76,200 4,742 4,541 4,860 4,642 76,200 76,300 4,749 4,548 4,866 4,648 76,300 76,400 4,756 4,555 4,873 4,655 76,400 76,500 4,763 4,561 4,880 4,662 76,500 76,600 4,769 4,568 4,887 4,669 76,600 76,700 4,776 4,575 4,894 4,676 2023 Tax Tables

31 90,000 & over: Use tax rate schedules on page 32. If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying surviving spouse Married separately Head of household at least but less than the tax to enter on line 10 is: 76,700 76,800 4,783 4,582 4,900 4,682 76,800 76,900 4,790 4,589 4,907 4,689 76,900 77,000 4,797 4,595 4,914 4,696 77,000 77,100 4,803 4,602 4,921 4,703 77,100 77,200 4,810 4,609 4,928 4,710 77,200 77,300 4,817 4,616 4,934 4,716 77,300 77,400 4,824 4,623 4,941 4,723 77,400 77,500 4,831 4,629 4,948 4,730 77,500 77,600 4,837 4,636 4,955 4,737 77,600 77,700 4,844 4,643 4,962 4,744 77,700 77,800 4,851 4,650 4,968 4,750 77,800 77,900 4,858 4,657 4,975 4,757 77,900 78,000 4,865 4,663 4,982 4,764 78,000 78,100 4,871 4,670 4,989 4,771 78,100 78,200 4,878 4,677 4,996 4,778 78,200 78,300 4,885 4,684 5,002 4,784 78,300 78,400 4,892 4,691 5,009 4,791 78,400 78,500 4,899 4,697 5,016 4,798 78,500 78,600 4,905 4,704 5,023 4,805 78,600 78,700 4,912 4,711 5,030 4,812 78,700 78,800 4,919 4,718 5,036 4,818 78,800 78,900 4,926 4,725 5,043 4,825 78,900 79,000 4,933 4,731 5,050 4,832 79,000 79,100 4,939 4,738 5,057 4,839 79,100 79,200 4,946 4,745 5,064 4,846 79,200 79,300 4,953 4,752 5,070 4,852 79,300 79,400 4,960 4,759 5,077 4,859 79,400 79,500 4,967 4,765 5,084 4,866 79,500 79,600 4,973 4,772 5,091 4,873 79,600 79,700 4,980 4,779 5,098 4,880 79,700 79,800 4,987 4,786 5,104 4,886 79,800 79,900 4,994 4,793 5,111 4,893 79,900 80,000 5,001 4,799 5,118 4,900 80,000 80,100 5,007 4,806 5,125 4,907 80,100 80,200 5,014 4,813 5,132 4,914 80,200 80,300 5,021 4,820 5,138 4,920 80,300 80,400 5,028 4,827 5,145 4,927 80,400 80,500 5,035 4,833 5,152 4,934 80,500 80,600 5,041 4,840 5,159 4,941 80,600 80,700 5,048 4,847 5,166 4,948 80,700 80,800 5,055 4,854 5,172 4,954 80,800 80,900 5,062 4,861 5,179 4,961 80,900 81,000 5,069 4,867 5,186 4,968 81,000 81,100 5,075 4,874 5,193 4,975 81,100 81,200 5,082 4,881 5,200 4,982 81,200 81,300 5,089 4,888 5,206 4,988 81,300 81,400 5,096 4,895 5,213 4,995 81,400 81,500 5,103 4,901 5,220 5,002 81,500 81,600 5,109 4,908 5,227 5,009 81,600 81,700 5,116 4,915 5,234 5,016 81,700 81,800 5,123 4,922 5,240 5,022 81,800 81,900 5,130 4,929 5,247 5,029 81,900 82,000 5,137 4,935 5,254 5,036 82,000 82,100 5,143 4,942 5,261 5,043 82,100 82,200 5,150 4,949 5,268 5,050 82,200 82,300 5,157 4,956 5,274 5,056 82,300 82,400 5,164 4,963 5,281 5,063 82,400 82,500 5,171 4,969 5,288 5,070 82,500 82,600 5,177 4,976 5,295 5,077 82,600 82,700 5,184 4,983 5,302 5,084 82,700 82,800 5,191 4,990 5,308 5,090 82,800 82,900 5,198 4,997 5,315 5,097 82,900 83,000 5,205 5,003 5,322 5,104 83,000 83,100 5,211 5,010 5,329 5,111 83,100 83,200 5,218 5,017 5,336 5,118 83,200 83,300 5,225 5,024 5,342 5,124 83,300 83,400 5,232 5,031 5,349 5,131 If line 9, Form M1 is: and you are filing: Single Married jointly or qualifying surviving spouse Married separately Head of household at least but less than the tax to enter on line 10 is: 83,400 83,500 5,239 5,037 5,356 5,138 83,500 83,600 5,245 5,044 5,363 5,145 83,600 83,700 5,252 5,051 5,370 5,152 83,700 83,800 5,259 5,058 5,376 5,158 83,800 83,900 5,266 5,065 5,383 5,165 83,900 84,000 5,273 5,071 5,390 5,172 84,000 84,100 5,279 5,078 5,397 5,179 84,100 84,200 5,286 5,085 5,404 5,186 84,200 84,300 5,293 5,092 5,410 5,192 84,300 84,400 5,300 5,099 5,417 5,199 84,400 84,500 5,307 5,105 5,424 5,206 84,500 84,600 5,313 5,112 5,431 5,213 84,600 84,700 5,320 5,119 5,438 5,220 84,700 84,800 5,327 5,126 5,444 5,226 84,800 84,900 5,334 5,133 5,451 5,233 84,900 85,000 5,341 5,139 5,458 5,240 85,000 85,100 5,347 5,146 5,465 5,247 85,100 85,200 5,354 5,153 5,472 5,254 85,200 85,300 5,361 5,160 5,478 5,260 85,300 85,400 5,368 5,167 5,485 5,267 85,400 85,500 5,375 5,173 5,492 5,274 85,500 85,600 5,381 5,180 5,499 5,281 85,600 85,700 5,388 5,187 5,506 5,288 85,700 85,800 5,395 5,194 5,512 5,294 85,800 85,900 5,402 5,201 5,519 5,301 85,900 86,000 5,409 5,207 5,526 5,308 86,000 86,100 5,415 5,214 5,533 5,315 86,100 86,200 5,422 5,221 5,540 5,322 86,200 86,300 5,429 5,228 5,546 5,328 86,300 86,400 5,436 5,235 5,553 5,335 86,400 86,500 5,443 5,241 5,560 5,342 86,500 86,600 5,449 5,248 5,567 5,349 86,600 86,700 5,456 5,255 5,574 5,356 86,700 86,800 5,463 5,262 5,580 5,362 86,800 86,900 5,470 5,269 5,587 5,369 86,900 87,000 5,477 5,275 5,594 5,376 87,000 87,100 5,483 5,282 5,601 5,383 87,100 87,200 5,490 5,289 5,608 5,390 87,200 87,300 5,497 5,296 5,614 5,396 87,300 87,400 5,504 5,303 5,622 5,403 87,400 87,500 5,511 5,309 5,629 5,410 87,500 87,600 5,517 5,316 5,637 5,417 87,600 87,700 5,524 5,323 5,645 5,424 87,700 87,800 5,531 5,330 5,653 5,430 87,800 87,900 5,538 5,337 5,661 5,437 87,900 88,000 5,545 5,343 5,669 5,444 88,000 88,100 5,551 5,350 5,677 5,451 88,100 88,200 5,558 5,357 5,684 5,458 88,200 88,300 5,565 5,364 5,692 5,464 88,300 88,400 5,572 5,371 5,700 5,471 88,400 88,500 5,579 5,377 5,708 5,478 88,500 88,600 5,585 5,384 5,716 5,485 88,600 88,700 5,592 5,391 5,724 5,492 88,700 88,800 5,599 5,398 5,732 5,498 88,800 88,900 5,606 5,405 5,739 5,505 88,900 89,000 5,613 5,411 5,747 5,512 89,000 89,100 5,619 5,418 5,755 5,519 89,100 89,200 5,626 5,425 5,763 5,526 89,200 89,300 5,633 5,432 5,771 5,532 89,300 89,400 5,640 5,439 5,779 5,539 89,400 89,500 5,647 5,445 5,786 5,546 89,500 89,600 5,653 5,452 5,794 5,553 89,600 89,700 5,660 5,459 5,802 5,560 89,700 89,800 5,667 5,466 5,810 5,566 89,800 89,900 5,674 5,473 5,818 5,573 89,900 90,000 5,681 5,479 5,826 5,580 2023 Tax Tables

Do you need other 2023 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 M1CWFC, Minnesota Child and Working Family Credits M1DQC, Dependents and Qualifying Children M1ED, K–12 Education Credit M1HOME, First-Time Homebuyer Savings Account 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 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 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 25 through 31. 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 $30,070 - - - - - - 5.35% $0 30,070 98,760 1,608.75 + 6.80% 30,070 98,760 183,340 6,279.67 + 7.85% 98,760 183,340 - - - - - - 12,919.20 + 9.85% 183,340 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 $43,950 - - - - - - 5.35% $0 43,950 174,610 2,351.33 + 6.80% 43,950 174,610 304,970 11,236.21 + 7.85% 174,610 304,970 - - - - - - 21,469.47 + 9.85% 304,970 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 $21,975 - - - - - - 5.35% $0 21,975 87,305 1,175.66 + 6.80% 21,975 87,305 152,485 5,618.10 + 7.85% 87,305 152,485 - - - - - - 10,734.73 + 9.85% 152,485 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 $37,010 - - - - - - 5.35% $0 37,010 148,730 1,980.04 + 6.80% 37,010 148,730 243,720 9,577.00 + 7.85% 148,730 243,720 - - - - - - 17,033.72 + 9.85% 243,720 32

Minnesota Department of Revenue Mail Station 0010, St. Paul, Minnesota 55146-0010 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.

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 Schedules 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 23 - 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 23 -

AO 23 -

AO 23 - 13 Credit for Sales of Manufactured Home Parks to Cooperatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Short Line Railroad Infrastructure Modernization Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Housing Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Enter the credit certificate number:

SHTC - - 16 Credit for increasing research activities (enclose Schedule KPI, KS, or KF) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Carryforward of prior-year Beginning Farmer Management Credits (see instructions) . . . . . . . . . . . . . . . . . . 17

BF -

BF - 18 Carryforward of prior-year Owners of Agricultural Assets Credits (see instructions) . . . . . . . . . . . . . . . . . . . . 18

AO -

AO -

2023 Schedule M1C, Nonrefundable Credits Complete this schedule to determine line 16 of Form M1. Include this schedule when filing your return. 9995 *231661*

19 Carryforward of prior-year Credit for Increasing Research Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

List the years the credits were reported to you on Schedule KPI, KS, or KF:

20 Alternative Minimum Tax Credit (enclose Schedule M1MTC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

21 Add lines 1 through 20. Enter total here and on line 16 of Form M1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

You must include this schedule with your Form M1. 2023 Schedule M1C, page 2 *231671* 9995

Should I file this schedule? Complete Schedule M1C if any of these 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 2023 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 of 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 2023 • 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 2023 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 these must be true: • 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 $44,000 • The earned income of the lesser-earning spouse is at least $28,000 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 2023 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: • 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 2023 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 2023 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 2023 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 at least one of these is true: • You were honorably discharged and receive a military pension or other retirement pay for your service in the military. • You had served in the military for at least 20 years. • You have a service-related disability rated by the U.S. Department of Veterans’ Affairs as being 100% total and permanent. 2023 Schedule M1C Instructions Continued

If your adjusted gross income is: • $30,000 or less, enter $750 on line 4 of Schedule M1C (if both you and your spouse qualify for the credit and are filing a joint return, enter $1,500) • Between $30,000 and $37,500, use the Worksheet for Line 4 to determine your credit amount. • More than $37,500, you do not qualify for this credit. You may not claim this credit if you claimed the subtraction for military retirement pay on Schedule M1M. Line 5 — Employer Transit Pass Credit (Schedule ETP) If you purchase transit passes to give or resell to your employees, you may be eligible for this credit. To qualify: • The transit pass must be a pass, token, farecard, voucher, or similar item entitling a person to transportation at regular or reduced prices. • The pass must be used in Minnesota. • The transportation must be provided by either: • 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 is certified 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 2023, you may be eligible for a nonrefundable credit. Complete Schedule M1529, Education Savings Account Contribution Credit or Subtraction, 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 2023 and made eligible loan payments on your own qualified student loans in 2023, 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 num­ ber in the space provided and the credit amount on line 10. You may carry the unused credit forward for up to 3 years after the tax year it is 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. You should claim the Film Production Credit only for the tax year you incurred eligible film production costs. Continued Worksheet for Line 4 Complete this worksheet if your income is between $30,000 and $37,500. 1 The maximum credit is $750 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Line 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 the credit amount on line 12. If, as an individual, you received a certificate from a Partnership or S-Corporation, enter the certificate number for the certificate you received 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 Sales of Manufactured Home Parks to Cooperatives If you sold a manufactured home park to a cooperative, you may be eligible for this credit. Complete and include Schedule MHP, Credit for Sales of Manufactured Home Parks to Cooperatives. If you were a part year or nonresident of Minnesota, you will determine your credit by us­ ing your percentage of income taxable to Minnesota. Multiply the amount of the credit or the amounts reported to you on the lines listed below, by line 30 of Schedule M1NR. Also include amounts reported to you on: • Schedule KS, line 22 • Schedule KPI, line 23 • Schedule KF, line 37 Line 14 – Short Line Railroad Infrastructure Modernization Credit If you had qualified railroad reconstruction or replacement expenditures, you may be eligible for this credit. Complete Schedule RAIL, Short Line Railroad Infrastructure Modernization Credit. If you were a part year or nonresident of Minnesota, you will determine your credit by us­ ing your percentage of income taxable to Minnesota. Multiply the amount of the credit or the amounts reported to you on the lines listed below, by line 30 of Schedule M1NR. Also include amounts reported to you on: • Schedule KS, line 21 • Schedule KPI, line 22 • Schedule KF, line 36 Line 15 – Housing Tax Credit If you received a certificate from the Minnesota Housing Finance Agency (MHFA) for qualifying contributions to a state fund, enter the certificate number in the space provided and the credit amount on line 15. If you received multiple certificates, combine the amounts from all certificates when completing line 15, and provide a statement with the certificate numbers and the amount from the certificate. If you were a part year or nonresident of Minnesota, you will determine your credit by using your percentage of income taxable to Minnesota. Multiply the credit amount you would have used if your income was fully taxable to Minnesota by line 30 of Schedule M1NR. Also include amounts reported to you on: • Schedule KS, line 21 • Schedule KPI, line 21 • Schedule KF, line 35 Line 16 — 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. The credit is limited to the amount from line 10 of Form M1 or the liability for tax, whichever is less. You may carry the unused credit forward for up to 15 years after the tax year it is generated. Line 17 - 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 18 - 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 20 — 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 2022, but not for 2023, 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 mini­ mum 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 claiming the credit for your child born in 2023. 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 2022 expenses in 2023, see the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 If line 5 is $59,210 or less, skip line 8 and enter the amount from line 7 on line 9. If line 5 is greater than $59,210, 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 2023 Schedule M1CD, Child and Dependent Care Credit If you received dependent care benefits, you must complete Parts 1 through 4. If you did not receive dependent care benefits, complete only Parts 1 and 2. You cannot claim child and dependent care expenses if your filing status is Married Filing Separately, unless you meet the requirements listed in the instructions under “Married persons filing separately.” Round amounts to the nearest whole dollar. *231771* 9995 Continued

*231871* Part 3 — Dependent Care Benefits 14 Enter the total amounts of dependent care benefits you received in 2023 (see instructions) . . . . . . . . . . . . . . . 14

15 Enter the amount of benefits you carried over from 2022 and used in 2023 (see instructions) . . . . . . . . . . . . . 15

16 Enter the amount you forfeited or carried forward to 2024 as a negative amount (see instructions) . . . . . . . . . 16

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

18 Enter the total amount of qualified expenses incurred in 2023 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 HERE. You do not qualify.

If you paid 2022 expenses in 2023, 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. 2023 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 2023, you may claim the credit for dependent care expenses. What’s new? Beginning in tax year 2023, you do not have to be married and filing a joint return to claim the credit for a child born during the year. For details, see “What if my child was born during 2023?” below. 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 these: • Someone to care for your child or other qualifying person • Someone for household services To qualify for the credit, all of these must be true: • Your filing status may be Single, Head of Household, Qualifying Surviving Spouse with dependent child, or Married Filing Jointly. If you are Married Filing Separately, see “Married persons filing separately.” • Your adjusted gross income is less than $71,210 with one qualifying person or $83,210 with two or more. • The care was provided so you (and your spouse if filing jointly) could work or look for work. If you did not 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 you could claim as a dependent. If your child provided the care, they must have been age 19 or older by the end of 2023, and they 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 these, you are considered unmarried for purposes of claiming the credit. • You lived apart from your spouse during the last 6 months of 2023 • Your home was the qualifying person’s main home for more than half of 2023 • You paid more than half of the cost of keeping up that home for 2023 If you meet all the requirements to be treated as unmarried and meet the remaining requirements under “Am I eligible?” you may generally take the credit. If you do not meet all the requirements to be treated as unmarried, you cannot take the credit. 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 either: • 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 2023 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 these: • 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 2023 Schedule M1CD Instructions

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 IRS Publication 503. Household services are services needed to care for the qualifying person as well as to run the home. Examples may include the services of a cook, maid, babysitter, housekeeper, or cleaning person if these services were partly for the care of a qualifying person. Do not include the services of a chauffeur or gardener. Care of the qualifying person The cost of care for the qualifying person includes the cost of services for their well-being and protection. It does not include the cost of food, lodging, education, clothing or entertainment. You can include the cost of care provided outside your home for your dependent under age 13 or any other qualifying person who regularly spends at least eight 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 receives a fee, payment, or grant for providing services for any of those persons, even if the center is not 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 cannot 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 your child was born in 2023, see “What if my child was born in 2023?” • If you are a licensed day care operator, see “What if I am a licensed day care operator?” If you had expenses in 2022 that you paid in 2023, you may be able to increase the credit on your 2023 return. Use the Prior-Year Expense Work­ sheet for line 7 to determine your credit. What if my child was born in 2023? You may be eligible to calculate your credit using $3,000 of expenses for your child born in 2023, 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 2023. • You had a child (or children) born in 2023 • You had less than $3,000 in child care expenses for the child born in 2023 or you or your spouse (if you are married and filing a joint return) earned less than $3,000 • You (or your spouse if you are married and filing a joint return) did not participate 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 six at the end of 2023. Your credit amount depends on your child’s age at the end of 2023. • 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. If you are married filing separately and you did not check the box at the top of the form, do not complete this schedule. Worksheet for Child Born in 2023 1 Enter the amount from line 2 of Schedule M1CD. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 If married and filing a joint return, 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 2023) . . . . . . . . . . . . . . . . . . . . . .

5 If you had another child (or children) born before January 1, 2023, enter the smaller of: . . . . . . . . . . . . . . . . . . . . . . . . . • Your actual childcare expenses paid for them from Table 2 • The amount on Step 1 • The amount on Step 2 (if married and filing a joint return) 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 may use federal 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 do not give correct or complete information, we may disallow your credit and exclusion. If you have more than two care providers, attach a state­ ment to your return with the required information. 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 2023 to the care provider. Also, include amounts your employer paid to a third party on your behalf. It does not matter when the expenses were incurred. Do not 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 2023 and did not 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 2023 for the person listed in column (a). Prepaid expenses are treated as paid in the year the care is provided. In column (d) do not include any qualified expenses: • You incurred in 2023 but didn’t pay until 2024. (You may be able to use these expenses to increase your 2023 credit) • You incurred in 2022 but didn’t pay until 2023. (See instructions for line 7) • You prepaid in 2023 for care to be provided in 2024. You may use these expenses only to calculate your 2024 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 combined total ($6,000) to calculate the credit. Lines 2 and 3 If you are Married 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 these amounts: • If you are filing federal Schedule C as a statutory employee, the amount shown on line 1 of Schedule C. • The amount shown on line 3 of federal Schedule SE, minus any deduction you claim on line 15 of federal 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. • The amount from line 1z of Form 1040 or 1040-SR, minus any amount: • Included for a scholarship or fellowship grant not reported to you on federal Form W-2 • Excluded as foreign earned income (including housing exclusion) on line 43 of federal Form 2555 • Also reported on federal 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 • 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 received as a pension or annuity. 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 five calendar months dur­ ing 2023. 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. Figure 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 caring for more than one qualifying person in 2023). 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 $59,210 do not complete the worksheet and enter the amount from line 5. Prior-Year Expense Worksheet for Line 7 1 Enter your 2022 qualified expenses paid in 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Enter your 2022 qualified expenses paid in 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 2022 and your spouse's earned income for 2022 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 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 2023 credit by any previous year's expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Enter your 2022 adjusted gross income (from your 2022 Schedule M1CD, line 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Find your 2022 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 2023 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 $59,210) 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) . . . . . .

$59,210

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 persons 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 2023 federal Form(s) W-2. Benefits you received as a partner should be shown in box 13 of your federal Schedule K-1 (Form 1065) with code O. Line 16 If you had an employer-provided dependent care plan, enter on line 16 the total of these 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 you are Married Filing Jointly, use the instructions from lines 2 and 3 to determine earned income to enter on line 21. If you are Married Filing Separately and all of these are true, enter the amount from line 20 on line 21. • You lived apart from your spouse during the last 6 months of 2023 • Your home was the qualifying person’s main home for more than half of 2023 • You paid more than half of the cost of keeping up that home for 2023 If one or more of these is not true, enter your spouse’s earned income on line 21. If you or your spouse were a full-time student or disabled in 2023, see instructions for lines 2 and 3 to determine earned income. If you are any other filing status, 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

1 Enter the amount from line 1 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

2 Enter your total earned income (see instructions; if less than zero, enter zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 If line 2 is greater than $8,750, enter $8,750. Otherwise enter the amount from line 2 . . . . . . . . . . . . . . . . . . . . . 3

4 Multiply line 3 by 4% (.04) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Credit for Qualifying Older Children: If you have: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 • One qualifying older child, enter $925 • Two qualifying older children, enter $2,100 • Three or more qualifying older children, enter $2,500

6 Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Number of qualifying children (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Multiply line 7 by $1,750 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Add lines 6 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Enter the greater of line 1 or 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Enter $35,000 if married filing jointly or $29,500 for any other filing status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 If line 10 is less than line 11, see instructions.

Otherwise, subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 If you had an amount on line 5 but not on line 8, enter 9%(.09). Otherwise enter 12%(0.12) . . . . . . . . . . . . . . 13 14 Multiply line 12 by line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Subtract line 14 from line 9. If less than zero, enter 0. If you are a full year resident,

enter this amount on line 2 of Schedule M1REF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Part year residents: If your Minnesota gross income is: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

• $13,825 or more, multiply line 15 by line 30 of Schedule M1NR. Enter the result here and on line 2 of Schedule M1REF

• Less than $13,825, see instructions

Enter the result from step 5 of the Worksheet for line 16:

Include this schedule with your Form M1. Enter the number of qualifying children on line 2a and the number of qualifying older children on line 2b of Schedule M1REF. Round amounts to the nearest whole dollar. 9995 2023 Schedule M1CWFC, Minnesota Child and Working Family Credits Your First Name and Initial

Last Name

Your Social Security Number To claim this credit, you must be a full- or part-year resident of Minnesota. If you are a full-year nonresident, you are not eligible for this credit. Do not complete Schedule M1CWFC if you have a 2-year or 10-year IRS ban or are otherwise restricted from claiming the federal EIC.

*231481* Rev. 1/24

Purpose of this schedule Use this schedule to determine the amount of your Minnesota Working Family Credit and Child Tax Credit for 2023. You must complete Schedule M1DQC, Dependents and Qualifying Children, to determine who is a qualifying child and qualifying older child. What’s new? The Working Family Credit is four percent of your first $8,750 of earned income plus an additional amount for up to three qualifying older children. See Schedule M1DQC to determine who is a qualifying older child. For 2023, the maximum working family credit is: • $350 with zero qualifying older children • $1,275 with one qualifying older child • $2,450 with two qualifying older children • $2,850 with three or more qualifying older children The Minnesota Child Tax Credit is $1,750 for each qualifying child under the age of 18. See Schedule M1DQC to determine who you may claim as a qualifying child for the child tax credit. The Working Family Credit and Child Tax Credit are reduced when your adjusted gross income exceeds $29,500 ($35,000 if married filing jointly). The amount of the credit is reduced by 12 percent of AGI that exceeds the limit. If you had at least one qualifying older child but no qualifying child for the child tax credit, your credit is reduced by nine percent of AGI exceeding the limit. If you, your spouse (if married and filing a joint return) or your qualifying children do not have a Social Security Number, you may use an Individual Taxpayer Identification Number (ITIN) to claim these credits. Am I eligible? You must meet all of these requirements to be eligible to claim the Minnesota Working Family and Child Tax credits: • You were a full-year or part-year resident of Minnesota in 2023 (if you are a member of the military, see below) • You have investment income less than $11,000 (if you have investment income greater than $11,000 complete step 2 in the instructions for line 27 of Form 1040 to determine if you are eligible to claim the credits on this schedule) • You are not a dependent of another person • If you have no qualifying children on rows 10 and 11 of Schedule M1DQC, you or your spouse must be between the ages of 19 and 64 • If you have no qualifying children rows 10 and 11 of Schedule M1DQC, you and your spouse’s main residence was in the United States for more than half of 2023 • If you are married and you or your spouse are a nonresident alien, your filing status must be Married Filing Jointly You are not eligible if any of these apply: • You have a 2-year or 10-year IRS ban on claiming the federal Earned Income Credit (EIC) • You are the dependent or qualifying child of another person • Your filing status is Married Filing Separately, unless you meet the exception and requirements under Exception for Those Who are Marrried and Filing Separately below Earned income does not include: • Any amount included on line 1z of Form 1040 or 1040-SR that is a taxable scholarship or fellowship grant not reported on a Form W-2 • Any amount included on line 1z of Form 1040 or 1040-SR that you received for work performed while an inmate in a penal institution, or • Any amount included on line 1z of Form 1040 or 1040-SR that you received as a pension or annuity from a nonqualified deferred compen­ sation plan or nongovernmental section 457 plan Exception for Those Who are Married and Filing Separately If your filing status is Married Filing Separately, you may file a Schedule M1CWFC if you have at least one qualifying child on Schedule M1DQC who lived with you for more than half of 2023 and either of these apply: • You do not share the same principal abode as your spouse for at least the last six months of 2023 • You are legally separated from your spouse according to Minnesota law under a written separation agreement or a decree of separate maintenance and do not live in the same household as your spouse at the end of 2023 Treatment of military personnel stationed outside Minnesota If you are a member of the Armed Forces, you will be treated as if you resided in Minnesota during any period which you are stationed out­ side the United States while serving on extended active duty with the U.S. Armed Forces. “Extended active duty” means any period of active duty pursuant to a call or order to such duty for a period in excess of 90 days or for an indefinite period. You must otherwise be a resident of Minnesota. You may include nontaxable combat pay as earned income. Is there a penalty for fraudulently claiming a refund? 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. 2023 Schedule M1CWFC Instructions

Instructions for Worksheet for Earned Income Step 1 If you are a church employee, determine how much was reported on both line 1z of Form 1040 or 1040-SR and line 5a of federal Schedule SE. Subtract the amount reported on both lines from the amount reported on line 1z of Form 1040 or 1040-SR. Enter the result on Step 1. If you are a minister, a member of a religious order that has not taken a vow of poverty, or a Christian Science Practitioner, determine the amount reported on both line 1 of Form 1040 or 1040-SR and line 2 of federal Schedule SE. Subtract the amount that was reported on both lines from the amount reported on line 1z of Form 1040 or 1040-SR. Enter the result on Step 1. Line Instructions Round amounts to the nearest whole dollar. Line 2 Use the Worksheet for Earned Income below to determine the amount for line 2. You must use your 2023 earned income when completing this worksheet. Line 5 You must complete Schedule M1DQC to determine which of your qualifying children are eligible to be claimed as a qualifying older child on line 5. Use the information from that schedule to determine what amount to enter on line 5. Line 7 You must complete Schedule M1DQC to determine who is a qualifying child for the Minnesota Child Tax Credit. Enter the number of boxes checked from Row 10 of Schedule M1DQC on line 7 of this schedule. Line 12 If line 10 is less than line 11, skip line 13 and use the amount from line 9 on line 15. Line 16 If you are a part-year resident, you will determine your credit using your percentage of income taxable to Minnesota. If your gross income is less than $13,825, you should have entered zero on line 28 of Schedule M1NR, Nonresidents/Part-Year Residents. To determine this credit, fully complete Schedule M1NR (do not skip lines 16-27) to determine what the amounts would have been. Then, complete the Worksheet for Line 16 below. Worksheet for Earned Income 1 Line 1z of federal Form 1040 or 1040-SR. Church employees and clergy, see instructions below for Step 1 . . . . . . . . . . . . . 2 Enter all of your nontaxable combat pay if you elect to include it in earned income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Add steps 1 and 2. If you were self-employed, filing federal Schedule SE as a member of the clergy, had church employee income, or are filing federal Schedule C as a statutory employee, continue to step 4. Otherwise, enter the result of step 3 on line 2 of this schedule. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Use the amount from step 3 of this worksheet on line 4a of Worksheet B from the instruction for line 27 of Form 1040. Complete Worksheet B in the federal instructions and enter the amount from Step 6 of EIC Worksheet B on line 2 of this schedule. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Worksheet for Line 16 (for part-year residents whose Minnesota gross income is less than $13,825 Note: If you are a full-year nonresident, do not use this worksheet. You are not eligible for this credit. 1 Line 15, column B, of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Line 27, column B, of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract step 2 from step 1. (If result is zero or less, STOP HERE. You do not qualify for the credit) . . . . . . . . . . . . . . . . . . . 4 Line 29 of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Divide step 3 by step 4 and enter the result as a decimal (carry to five decimal places). If step 3 is more than step 4, enter 1.0. Enter the result on the space provided on line 16 of this schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Amount from line 15 of Schedule M1CWFC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Multiply step 5 by step 6. Enter the result on line 16 of Schedule M1CWFC and on line 2 of Schedule M1REF . . . . . . . . . . .

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 This line intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 2023 . . . . . . . . . . . . . . . . . . . . . . . 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 2023 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 *231551*

9995 22 Residents of another state: Enter your federal active duty 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 Qualified retirement benefits subtraction (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 30 Subtraction for damages received under sexual harassment or abuse claims (see instructions) . . . . . . . . . 30 31 Subtraction for long-term service and support workforce incentive grants (see instructions) . . . . . . . . . . . . 31 32 Subtraction for Nursing Facility Workforce Incentive Grants (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 32 33 Subtraction for one-time refund for tax year 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 34 This line intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 35 Add lines 11 through 34. Enter the total here and on line 7 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 You must include this schedule with your Form M1. 2023 M1M, page 2 *231521*

2023 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 these 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 2023 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 one of these amounts, whichever is less: • The total distributions from the account used to pay K-12 tuition • 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 these 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 had a taxable Social Security benefits on line 6b of Form 1040 or 1040-SR, you may be eligible to subtract those benefits from your Minnesota taxable income. Enter the full amount from line 6b of Form 1040 or 1040-SR on line 12 of Schedule M1M, if your adjusted gross income was below these amounts based on your filing status: • Single or Head of Household: $78,000 • Married Filing Jointly or Qualifying Surviving Spouse: $100,000 • Married Filing Separately: $50,000 If your adjusted gross income is greater than these amounts, you must determine your subtraction using the Worksheet for Line 12. Your subtraction equals the greater of step 8 (Simplified Method) or step 28 (Alternative Method). 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 Rev. 4/1/24

Line 13 — K-12 Education Expense Subtraction If you purchased qualifying educational materials or services in 2023 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, K-12 Education Credit, 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 Worksheet for Line 13 if you entered an amount on line 13 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 2023 • 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 Additionally, you must have purchased educational services or required materials during the year to help your child’s K–12 education. Educa­ tion expenses that qualify for the credit also qualify for the subtraction, but certain expenses qualify only for the subtraction. For examples of qualifying education expenses, see the instructions for Form M1, Individual Income Tax. M1M-2 Continued Worksheet for line 12 1 Adjusted gross income from line 1 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter the amount based on your filing status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Married Filing Jointly or Qualifying Surviving Spouse $100,000 Single or Head of Household $78,000 Married Filing Separate $50,000 3 Subtract step 2 from step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Divide step 3 by $4,000 ($2,000 if married and filing a separate return). Round up to nearest whole number. If greater than ten, enter 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Multiply step 4 by 10% (.1). Enter the result as a decimal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Taxable Social Security benefits from line 6b of Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Multiply step 5 by step 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Subtract step 7 from step 6. If less than zero, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Enter the amount from line 9 of Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Taxable Social Security benefits from line 6b of Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Subtract step 10 from step 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Enter the amount from line 6a of federal Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Multiply step 12 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Enter the amount you included or should have included on line 2a of Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . 15 Add steps 11, 13, and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Enter the amount from line 26 of federal Schedule 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Enter the amount from line 21 of federal Schedule 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Subtract step 17 from step 16. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Subtract step 18 from step 15. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Enter the amount based your filing status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Married Filing Jointly or Qualifying Surviving Spouse $88,630 Single or Head of Household $69,250 Married Filing Separate $44,315 21 Subtract step 20 from step 19. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Multiply step 21 by 20% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Enter the amount based on your filing status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Married Filing Jointly or Qualifying Surviving Spouse $5,840 Single or Head of Household $4,560 Married Filing Separate $2,920 24 Subtract step 22 from 23. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Enter the amount from step 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Enter the amount of Tier 1 railroad retirement benefits included on line 17 of Schedule M1M . . . . . . . . . . . . . . . . . . . . . . . 27 Subtract step 26 from step 25. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Enter step 24 or step 27, whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Subtract step 26 from step 8. If zero or less, enter 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Enter step 28 or 29, whichever is greater. Also, enter this amount on line 12 of Schedule M1M . . . . . . . . . . . . . . . . . . . . . .

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. For more information, 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. 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. If you received interest from a government source not listed, see Income Tax Fact Sheet 13, U.S. Government Interest. 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 these apply to you (or your spouse, if filing a joint return): • You were born before January 2, 1959. • You were permanently and totally disabled and received federally taxable disability income in 2023. 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 instructions for Form M1 to determine if you meet the income requirements. If you meet all eligibility requirements, complete and include Schedule M1R, Age 65 or Older/Disabled Subtraction. Line 17 — Railroad Retirement Board Benefits If you included unemployment, sick pay, or retirement benefits from the Railroad Retirement Board in your 2023 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 these apply: • 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 these forms: • 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 $13,825 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. 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 these steps: 1 Qualifying tuition expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Qualifying computer expenses, up to a maximum of $200 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Complete steps 3–6 if on Schedule M1ED line 12 is less than line 11. 3 Line 10 of Schedule M1ED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Line 13 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 19 — American Indians Living on an Indian Reservation If you are a member of an American Indian tribe living and working on the reservation of which you are an enrolled member, enter your reservation source income to the extent it is federally taxable. If you are eligible to subtract reservation source income, you must apportion any Child and Dependent Care Credit you claim based on your income taxable to Minnesota. Line 20 — Federal Active-Duty Military Pay Received by Residents If you are a Minnesota resident and a member of the United States armed forces or United Nations armed forces, enter the federal active-duty military pay you received and included in your federal adjusted gross income. Line 21 — National Guard Members and Reservists Members of the Minnesota National Guard and Reserves are allowed a subtraction of federally taxable pay received for training and certain types of qualifying service. This includes: • Training, including annual training and drill weekends • State active service, including natural disaster emergency response and missing person searches • Federally funded state active service such as airport security duty, Active Duty Operational Support (ADOS), and service under Title 10 and Title 32 Active Guard Reserve (AGR) If you included income on line 20 for federal active-duty pay, do not include that income on line 21. Line 23 — Organ Donor Subtraction 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 may 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 volunteer mileage rate of 14 cents per mile. You may only subtract amounts included in federal adjusted gross income. There is a cap of 65.5 cents per mile for 2023. Complete the Worksheet for Line 24 for each organization which reimbursed you for mileage greater than the volunteer mileage rate. Combine the result of step 6 for all worksheets completed and enter the total on line 24. If each organization reimbursed you at the same rate, you may use one worksheet and combine all reimbursements received on step 1 for miles driven in 2023. 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 these: • 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 payment amount included in your federal adjusted gross income. 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 2023 for service in the AmeriCorps program, you may subtract the amount 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 your qualified education loan debt was discharge because you completed an income-driven repayment program, enter the amount of debt discharged and included in federal adjusted gross income. Worksheet for Line 24 1 Reimbursements for miles driven in volunteer service that you received in 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Number of volunteer miles related to reimbursements on step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Multiply step 2 by 14 cents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Multiply step 2 by 65.5 cents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Enter the lesser of step 1 or step 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Subtract step 3 from step 5. Include this amount on line 24 of Schedule M1M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

M1M-5 Line 29 — Qualified Retirement Benefits Subtraction If you received certain pension pay for public service, you may be able to reduce your taxable income. To qualify, your pension pay must be taxable on your federal return and paid to you as a member (or for survivor benefits) under plans governed by: • Chapter 353 (basic member of the Public Employees Retirement Association) • Chapter 353, sections 353.63 to 353.666 (Public Employees Police and Fire plan) • Chapter 353E (basic member of the Local Government Correctional Service Retirement Plan) • Chapter 354 or 354A (basic member of the Teachers’ Retirement Association) • Chapter 3A (basic member of the Legislators plan) • Chapter 352B (State agency law enforcement retirement fund) • Any federal government plan based on service for which no Social Security benefits were earned • A plan created by another state or its political subdivisions or District of Columbia, if the other state allows a similar or reciprocal subtrac­ tion or exemption for the plans mentioned above Note: You cannot receive this subtraction for pension payments based on service for which you also earned credit toward Social Security benefits and are therefore eligible to receive Social Security benefits based on the same service. If your adjusted gross income is greater than these amounts based on your filing status, you do not qualify for this subtraction, and you need not complete the Worksheet for Line 29: • Married Filing Jointly or Qualifying Surviving Spouse - $118,000 • Single or Head of Household - $96,000 • Married Filing Separately - $68,000 Line 30 — Subtraction for damages received under sexual harassment or abuse claims Enter the amount of damages received under a sexual harassment included in federal adjusted gross income. Line 31 – Subtraction for Long-term Service Support Workforce Incentive Grants Enter the amount you received from the Long-term Service and Support Workforce Incentive Grant program during 2023 that was included in your adjusted gross income on line 1 of Form M1. The maximum an employee received under this program is $1,000. Line 32 – Subtraction for Nursing Facility Workforce Incentive Grants Enter the amount you received from the Nursing Facility Workforce Incentive Grant program that was included in your adjusted gross income on line 1 of Form M1. The maximum an employee received under this program is $3,000. Line 33 – Subtraction for one-time refund for tax year 2021 If you received a direct tax rebate payment for the one-time refund for tax year 2021, include the amount you received on line 33. You must have included the payment in federal adjusted gross income to subtract it on line 33. Worksheet for Line 29 1 Enter your total qualified public service-related pension payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter $12,500 ($25,000 if Married Filing Jointly or Qualifying Surviving Spouse) . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Enter the lesser of step 1 or step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Adjusted gross income from line 1 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Enter the amount for your filing status: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Married Filing Jointly or Qualifying Surviving Spouse: $100,000 Single or Head of Household: $78,000 Married Filing Separately: $50,000 If step 4 is less than or equal to step 5, stop here and enter the amount from step 3 on line 29. 6 Subtract step 5 from step 4. If the result is zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7 Divide step 6 by 2,000. Round up to the nearest whole number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Multiply step 7 by 10% (.1). Enter the result as a decimal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Multiply step 8 by step 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Subtract step 9 from step 3 and enter the result on line 29. If zero or less, you do not qualify for a subtraction . . . . .

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 $28,000, STOP HERE. You do not qualify) . . . . . . . . . . . 6 7 Joint taxable income from line 9 of Form M1. (If less than $44,000, STOP HERE. You do not qualify) . . . . . . . . . . . . . . . . . . 7 8 If line 6 is less than $114,000, 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 $114,000 or more, continue to Part 2 Part 2 — If Line 6 is $114,000 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 $1,710, enter $1,710. 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. 2023 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 13,825 *231381*

If line 6 is: and line 7 is at least: $44,000 64,000 84,000 104,000 124,000 144,000 164,000 184,000 204,000 224,000 244,000 264,000 284,000 304,000 at but but less than: least less than $64,000 84,000 104,000 124,000 144,000 164,000 184,000 204,000 224,000 244,000 264,000 284,000 304,000 & over your credit amount is: $28,000 30,000 19 19 19 18 0 0 0 0 0 0 0 0 0 0 30,000 32,000 48 48 48 48 0 0 0 0 0 0 0 0 0 0 32,000 34,000 77 77 77 77 0 0 0 0 0 0 0 0 0 0 34,000 36,000 106 106 106 106 0 0 0 0 0 0 0 0 0 0 36,000 38,000 135 135 135 135 8 0 0 0 0 0 0 0 0 0 38,000 40,000 146 164 164 164 58 0 0 0 0 0 0 0 0 0 40,000 42,000 146 193 193 193 108 0 0 0 0 0 0 0 0 0 42,000 44,000 146 222 222 222 158 0 0 0 0 0 0 0 0 0 44,000 46,000 130 235 235 235 192 0 0 0 0 0 0 0 0 0 46,000 48,000 101 235 235 235 213 3 0 0 0 0 0 0 0 0 48,000 50,000 72 235 235 235 234 24 0 0 0 0 0 0 0 0 50,000 52,000 43 235 235 235 235 45 0 0 0 0 0 0 0 0 52,000 54,000 14 235 235 235 235 66 0 0 0 0 0 0 0 0 54,000 56,000 0 235 235 235 235 87 0 0 0 0 0 0 0 0 56,000 58,000 0 235 235 235 235 108 0 0 0 0 0 0 0 0 58,000 60,000 0 217 235 235 235 129 0 0 0 0 0 0 0 0 60,000 62,000 0 188 235 235 235 150 0 0 0 0 0 0 0 0 62,000 64,000 0 159 235 235 235 171 0 0 0 0 0 0 0 0 64,000 66,000 0 130 235 235 235 192 0 0 0 0 0 0 0 0 66,000 68,000 0 101 235 235 235 213 3 0 0 0 0 0 0 0 68,000 70,000 0 72 235 235 235 234 24 18 18 18 0 0 0 0 70,000 72,000 0 43 235 235 235 235 45 39 39 39 0 0 0 0 72,000 74,000 0 14 235 235 235 235 66 60 60 60 0 0 0 0 74,000 76,000 0 0 235 235 235 235 87 81 81 81 0 0 0 0 76,000 78,000 0 0 235 235 235 235 108 102 102 102 0 0 0 0 78,000 80,000 0 0 217 235 235 235 129 123 123 123 13 0 0 0 80,000 82,000 0 0 188 235 235 235 150 144 144 144 74 0 0 0 82,000 84,000 0 0 159 235 235 235 171 165 165 165 135 0 0 0 84,000 86,000 0 0 130 235 235 235 192 186 186 186 186 0 0 0 86,000 88,000 0 0 101 235 235 235 213 207 207 207 207 0 0 0 88,000 90,000 0 0 72 235 235 235 234 228 228 228 228 0 0 0 90,000 92,000 0 0 43 235 235 235 235 249 249 249 249 0 0 0 92,000 94,000 0 0 14 235 235 235 235 270 270 270 270 40 0 0 94,000 96,000 0 0 0 235 235 235 235 291 291 291 291 101 0 0 96,000 98,000 0 0 0 235 235 235 235 312 312 312 312 162 0 0 98,000 100,000 0 0 0 217 235 235 235 333 333 333 333 223 0 0 100,000 102,000 0 0 0 188 235 235 235 354 354 354 354 284 0 0 102,000 104,000 0 0 0 159 235 235 235 375 375 375 375 345 0 0 104,000 106,000 0 0 0 130 235 235 235 396 396 396 396 396 6 0 106,000 108,000 0 0 0 101 235 235 235 417 417 417 417 417 67 0 108,000 110,000 0 0 0 72 235 235 235 438 438 438 438 438 128 0 110,000 112,000 0 0 0 43 235 235 235 438 459 459 459 459 189 0 112,000 114,000 0 0 0 9 230 230 230 434 475 475 475 475 246 26 2023 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 $44,000 • The income of the lesser-earning spouse is at least $28,000 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 Schedule M1MB (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 and M1MB

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Add lines 9 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Subtract line 19 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 If Married Filing Jointly or Qualifying Surviving Spouse: enter $87,960 If Married Filing Separately: enter $43,990 If Single or Head of Household: enter $65,970 . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 If Married Filing Jointly or Qualifying Surviving Spouse: enter $150,000 If Married Filing Separately: 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. 2023 Schedule M1MT, Alternative Minimum Tax Your First Name and Initial Last Name Social Security Number Round amounts to the nearest whole dollar. 9995 9995 *231851*

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, Alternative Minimum Tax, to determine if you are required to pay Minnesota AMT. You may be required to pay Minnesota AMT 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 federal Form 6251 with your Form M1, Individual Income Tax. 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. Line 4 - Other additions from Schedule M1MB Include the amounts from lines 1, 4, and 5 of Schedule M1MB, Business Income Additions and Subtractions. 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 (I.R.C.) for all property in this category, skip line 6. No adjustment is needed. 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 I.R.C. section 263(c), but do not include any section 263(c) deduc­ tion 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. 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 and M1MB Add the amounts from: • Schedule M1M, Income Additions and Subtractions, lines 11-12, 17-23, 25, 28-30 • Schedule M1MB, Business Income Additions and Subtractions, lines 11-13, 16 and 17 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 2023. Enter zero on line 29. — If you paid Minnesota AMT in one or more years from 1989 through 2022, 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 2022, do not file Schedule M1MTC. • If line 27 is more than line 28, you are required to pay Minnesota AMT for 2023. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2023 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 2023. 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 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. 2023 Schedule M1R, Age 65 or Older/Disabled Subtraction Round amounts to the nearest whole dollar. 9995 *231361*

2023 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, 1959) 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 2023. 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 2023 • You (or your spouse if filing a joint return) received federally taxable disability income in 2023 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 surviving spouse, 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 2023 * 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 either the ten-year averaging or 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(You must also report the line 6 amount 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 Based on your fiiling status and age, enter one of these dollar amounts: Filing single, head of household, or qualifying surviving spouse, 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 Child and Working Family Credits (enclose Schedule M1CWFC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter number of qualifying children for the Child Tax Credit 2a Enter number of qualifying older children 2b 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 Add lines 1 through 10 . Enter the result here and on line 22 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 2023 Schedule M1REF, Refundable Credits 9995 You must include this schedule with your Form M1. *231431*

2023 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 refundable credit? Yes. If you file a return that fraudulently claims a refundable credit, we may assess a penalty equal to 50% of the portion of the refund attribut­ able to fraud. If a fraudulently claimed credit reduced your tax liability, we may also assess 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 $71,210 with one qualifying person or $83,210 with two or more qualifying persons, and one of these must be true: • 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. • Your child was born in 2023, 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—Child and Working Family Credits (Schedule M1CWFC) Married persons filing separate returns cannot claim these credits. You may qualify for the Child and Working Family Credits if you earned income from a job, were self-employed, or had qualifying children. See the requirements on Schedule M1DQC, Dependents and Qualifying Children, to determine who you may claim as a qualifying child or qualifying older child and Schedule M1CWFC, Child and Working Family Credits, to determine the amount of your credit. Include Schedules M1DQC and M1CWFC with your Minnesota income tax return. If you are a part-year resident, you may be eligible for the credit based on your percentage of income taxable to Minnesota. 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 2023 for a qualifying child in grades kindergarten through 12 (K–12). See qualifying expenses in the instructions for Form M1, Individual Income Tax. To qualify, your adjusted gross 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 adjusted gross income limit is: 1 or 2 $76,000 3 $79,000 4 $82,000 5 $85,000 6 or more $88,000 plus $3,000 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 all these apply: • You experienced a stillbirth in 2023 • 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. Line 5—Refundable credit for taxes paid to Wisconsin (Schedule M1RCR) Continued

You may be eligible for a refundable credit if you were a Minnesota resident who paid taxes to Wisconsin in 2023. 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. 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 documentation 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% 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 2023, 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 these schedules. Line 10 — Claim of Right If you repaid income in 2023 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. To determine the credit, you must recalculate your tax amount for the year you originally received the in­ come. 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. Instead, you may claim an itemized deduction on line 24 of Schedule M1SA for these repayments. Your total miscellaneous deductions must exceed 2% of federal adjusted gross income (the “2% floor”), and you may only deduct the portion above that level.

*231161* 2023 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 $220,650 ($110,325 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 9995

2023 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 still 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 through 19 and line 24 of this schedule to determine your Minnesota itemized deductions. 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 $ 13,825 1 15,675 2 17,525 Married Filing Jointly or Qualifying Surviving Spouse: 0 1 2 3 4 $ 27,650 29,100 30,550 32,000 33,450 Married Filing Separately: 0 1 2 3 4 $ 13,825 15,275 16,725 18,175 19,625 Head of Household: 0 1 2 $ 20,800 22,650 24,500 Note: If you are Married Filing Separately and your spouse itemizes deductions on their Minnesota return, you must also itemize deductions. Line Instructions Line 1 — Medical and Dental Expenses If you filed federal Schedule A and entered an amount on line 1, enter that amount on line 1 of Schedule M1SA. If you did not file Schedule A or enter an amount on line 1 of Schedule A, enter the total of your medical and dental expenses after you reduce these expenses by any payments received from insurance or other sources. Examples of Medical and Dental Payments You Can Deduct To the extent you were not reimbursed, you can deduct what you paid for: • Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance contracts. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on federal Schedule 1, line 17. You cannot deduct insurance premiums paid with pretax dollars because the premiums are not included in box 1 of your federal Form W-2. If you are a retired public safety officer, you cannot deduct any premiums to the extent you paid for them with a tax-free distribution from your retirement plan. Limit on long-term care premiums you can deduct If the person was, at the end of 2023, age Then the most you can deduct is 40 or under $480 41-50 $890 51-60 $1,790 61-70 $4,770 71 or older $5,960 • 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 Part 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 22 cents per mile, or what you actually spent for gas and oil. Add parking and tolls to the amount you claim under either method. Continued • Cost of breast pumps and supplies that assist lactation.

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. • Federally illegal operations or drugs, including cannabis. • 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 2023 for any of these individuals, either when the services were provided or when you paid for them. • You 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 $4,800 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 2023 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 2023 for medical or dental expenses you paid in 2023, reduce your 2023 expenses by this amount. If you received a reimbursement in 2023 for prior year medical or dental expenses, do not reduce your 2023 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 (AGI) Enter the amount from line 1 of Form M1, Individual Income Tax. 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 (Some examples include 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 2023. If you sold your home in 2023, 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 2023 such as from a 2022 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. Continued

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 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 2023 that applies to any period after 2023, you can deduct only amounts that apply for 2023. 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. Continued

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. Complete and attach a 2023 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 2022 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 https://www.irs.gov/charities-non-profits/tax-exempt-organization-search 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 adjusted gross income (AGI), depending on the type of property you give and the type of organization 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 organiza­ tions. 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 contributions 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. 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.$40. You can deduct only $30. Continued

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 • 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 Continued

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 2023, see Schedule M1CAT, Casualty and Theft, 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. 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. Continued

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 Worksheet A if your AGI is greater than $220,650 ($110,325 if married filing separately) but less than or equal to $1,000,000. If your AGI is greater than $1,000,000, complete Worksheet B. Worksheet A for Line 26 — Itemized Deduction Phaseout for AGI $1,000,000 or Less Do not use this worksheet if your adjusted gross income is less than $220,650 ($110,325 if married filing separately) or over $1,000,000. 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.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Adjusted gross income from line 1 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 - If step 4 is greater than $304,970, enter $84,320. If it is less than or equal to $304,970, then subtract $220,650 from step 4. - If married filing separately and step 4 is greater than $152,485, enter $42,160. If it is less than or equal to $152,485, subtract $110,325 from step 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Multiply step 5 by 3% (.03). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 If step 4 is greater than $304,970 subtract, $304,970 from step 4. If married filing separately and step 4 is greater than $152,485, subtract $152,485 from step 4. Otherwise, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Multiply step 7 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Add steps 6 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Multiply step 3 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Enter the lesser of step 9 or 10 here and on line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Worksheet B for Line 26 — Itemized deduction phaseout for AGI greater than $1,000,000 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.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Multiply step 3 by 80% (.80). Enter the result here and on line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .