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.