2025 Minnesota Individual Income Tax Forms and Instructions > Form M1 Minnesota Individual Income Tax Return > Schedule M1W Minnesota Income Tax Withheld > Schedule M1MA Marriage Credit > Schedule M1CWFC Minnesota Child and Working Family Credits > Schedule M1DQC Dependents and Qualifying Children > Schedule M1REF Refundable Credits > Schedule M1C Nonrefundable Credits > Schedule M1RENT Renter’s Credit > Schedule M1M Income Additions and Subtractions www.revenue.state.mn.us 651-296-3781 1-800-652-9094 These instructions were last updated on 7/15/26 For the most up to date version, visit www.revenue.state.mn.us

Inside This Booklet What’s New for 2025 . . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . . . .11-21 Payment Options . . . . . . . . . . . . . . . . . . . . . . . . . 22 Penalty and Interest . . . . . . . . . . . . . . . . . . . . .22-23 Other Information . . . . . . . . . . . . . . . . . . . . . . .24-25 Military Personnel . . . . . . . . . . . . . . . . . . . . . . . . . 26 Renter’s Credit Table . . . . . . . . . . . . . . . . . . . .27-31 Tax Tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . .32-38 Tax Rate Schedules . . . . . . . . . . . . . . . . . . . . . . . . 39 How to Get Forms . . . . . . . . . . . . . . . . . . . . . . . . . 39 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 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 $67,000, 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. Cover image: Deborah Rose, Minnesota Department of Natural Resources

3 What’s new for 2025? Advance Payment of Child Tax Credit Taxpayers may make an election to receive advance payments of their 2026 Child Tax Credit. You must be eligible for a 2025 child tax credit to receive advance payments for 2026. See Schedule M1CWFC, Minnesota Child and Working Family Credits, for more information on how to determine your eligibility for the credit and how to elect to receive advance payments. Reconciliation of Advance Payments of Child Tax Credit Beginning with tax year 2025, taxpayers who made an election to receive advance payments of their 2025 Child Tax Credit on their 2024 income tax return, must file a 2025 Minnesota income tax return. You must file a Minnesota income tax return even if you are not otherwise required to file a return. Your 2025 refund will be reduced, or your tax liability will be increased by the amount of advance payments you are required to include on your 2025 return. See Schedule M1CWFC for more information. Coerced Debt Subtraction If debt was incurred in your name, the debt was subsequently discharged by a court, and the court determined the discharged amount to be coerced debt, you are eligible to take a subtraction on Schedule M1M, Income Additions and Subtractions for the debt that was discharged and included in federal adjusted gross income. Consumer enforcement public compensation subtraction If you received consumer enforcement public compensation from the consumer protection restitution account after being harmed by certain unlawful behaviors of others as determined by a court order, you may take the amount received as a subtraction on Schedule M1M, Income Additions and Subtractions to the extent it is included in federal adjusted gross income. Foreign service retirement subtraction If you received a pension for foreign service, a portion of the amount of your federal pension compensation or other retirement pay received for foreign service may be taken as a subtraction on Schedule M1M, Income Additions and Subtractions. Service Employees International Union (SEIU) stipend payment subtraction If you are a member of SEIU and received stipend payments, you may be eligible to subtract the amount of federally taxable stipend payments you received from the Minnesota Department of Human Services on or after June 15, 2025, per a collective bargaining agreement between the Service Employees International Union (SEIU) Healthcare Minnesota & Iowa and the State of Minnesota. Review the instructions for Schedule M1M for more information.

4 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: • $14,950 for Single • $29,900 for Married Filing Jointly or Qualifying Surviving Spouse • $14,950 for Married Filing Separately • $22,500 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 $238,950 ($119,475 if you are married and fil­ ing a separate return). If your adjusted gross income is equal to or more than $1,083,150, 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 Itemized Deductions Minnesota itemized deductions are reported on Schedule M1SA, Minnesota Itemized Deductions. For more information, see page 12. You may itemize deductions on your Minnesota income tax return even if you claimed the standard deduction on your federal income tax return. Your itemized deductions are reduced if your adjusted gross income exceeds $238,950 ($119,475 if you are married and filing a separate return). If your adjusted gross income exceeds $1,083,150, you are limited to 20% of your itemized deductions. Dependent Exemptions The dependent exemption amount is $5,200 for each qualifying dependent in 2025. Your total exemption amount is reduced if your income exceeds certain amounts based on your filing status: • $358,550 for Married Filing Jointly or Qualifying Surviving Spouse • $298,800 for Head of Household • $239,050 for Single • $179,275 for Married Filing Separately See Schedule M1DQC, Dependents and Qualifying Children, to determine who qualifies. Use the worksheet for line 5 of the M1 to determine how much you can deduct. Enter information on dependents on Schedule M1DQC and provide a copy of the schedule with Form M1. CRP System Update for Property Owners/Managing Agents 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. Beginning with rent paid in 2024, property owners and managing agents are required to use e-Services to create CRPs for their renters. 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 CRP into the Search box. What’s new for 2025? (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, 2026, 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 2025 and you itemized deductions on your 2024 federal Form 1040, you may need to report an amount on line 1 of your 2025 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 2025. If you received a property tax refund for these taxes on a 2024 Form M1PR, Homestead Credit 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 $30 from your vehicle’s registration tax for each vehicle you register. To find the registration tax: • Go to dps.mn.gov/divisions/dvs/vehicle/vehicle-registration • 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 2025 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 elected to receive advance payments of your 2025 Child Tax Credit on your 2024 return • 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 For more information regarding filing requirements and residency, go to www.revenue.state.mn.us Minnesota Residents File a 2025 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 2025 • 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 2025 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, 1961 14,950 You were born before January 2, 1961 16,950 Married Filing Jointly You and your spouse were born on or after January 2, 1961 29,900 You or your spouse was born before January 2, 1961 31,450 You and your spouse were born before January 2, 1961 33,000 Head of Household You were born on or after January 2, 1961 22,500 You were born before January 2, 1961 24,500 Married Filing Separately Any age 5 Qualifying Surviving Spouse You were born on or after January 2, 1961 29,900 You were born before January 2, 1961 31,450 *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 2025 Form W-2 reporting Minnesota income tax withheld from your wages

7 Filing Requirements (cont.) Part-Year Residents and Nonresidents File a Minnesota income tax return if you moved into or out of Minnesota in 2025 and your 2025 Minnesota source income is $14,950 or more. You must file a Minnesota income tax return if you elected to receive advance payments of your 2025 Child Tax Credit on your 2024 return, even if your Minnesota source gross income is below $14,950. Complete Schedule M1NR, Non­ residents/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 your permanent residence is in another state but you 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. You must also file a Minnesota income tax return if you elected to receive advance payments of your 2025 Child Tax Credit on your 2024 return, even if your Minnesota source gross income is below $14,950. 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 39 of Minnesota Schedule KPI, line 39 of Schedule KS, or line 49 of Schedule KF. 3. Add step 1 and step 2. If the total is $14,950 or more, you must file a Minnesota income tax return and Schedule M1NR. If the result is less than $14,950 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, 1961 Meet certain income requirements for 2025 You may qualify for an income tax subtraction on Schedule M1R. Are permanently and totally disabled at the end of 2025 • Meet certain income requirements for 2025 • Received federally taxable disability income in 2025 Other benefits you may be eligible for include: • Homestead Credit Refund (Form M1PR) • Renter's Credit (Schedule M1RENT) • 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 2025: • Your permanent residence is in Michigan or North Dakota and you 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 F 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 $14,950 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, you are considered an alien for tax purposes. You must determine your residency sta­ tus 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 Identity Theft 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 or Individual Taxpayer Identification Number (ITIN) • 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 You must 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 “If treating a nonresident alien or dual-status alien spouse as a U.S. resident for the entire tax year” 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 the 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 2025 Minnesota income tax return should be electronically filed, postmarked, or dropped off by April 15, 2026. Your tax payment is due in full by April 15, 2026, 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, 2026. See page 22 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 9 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 If you are filing a paper return and electing to receive advance payments of your 2026 child tax credit on Schedule M1CWFC, mail your forms the address below. Only use this address if you are electing to receive advance payments of your 2026 child tax credit. Minnesota Department of Revenue Mail Station 0015 600 N. Robert St. St. Paul, MN 55146-0015 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 2025 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, K-12 Education Credit or Subtraction, Student Loan Credit, 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, 2026, 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 making 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 2025. If you filed federal Form 1040, enter the amount from: • Line 1z of Form 1040 and 1040-SR • Line 1z of Form 1040-NR Line B—Taxable IRA Distributions, Pensions, and Annuities Enter the total taxable IRA distributions, pensions, and annuities you received in 2025. 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 2025 from line 7 of Schedule 1 if you filed Form 1040, 1040-SR, or 1040-NR. Line D—Federal Taxable Income Enter your 2025 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. Line E—Social Security Benefits Enter your total social security benefits from line 6a of Form 1040 or 1040-SR. Line F—Taxable Social Security Benefits Enter your taxable social security benefits from line 6b of Form 1040 or 1040-SR. Minnesota Income Line 1—Federal Adjusted Gross Income Enter your 2025 federal adjusted gross income from line 11a 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 2025 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 • Line 4 of Schedule M1QPEN 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 4 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 2025, 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 2024 from bonus depreciation on your federal return • Filed Federal Form 4972, Tax on Lump-Sum Distributions • 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 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, 1961. You are considered blind if you were totally blind as of December 31, 2025, 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 $900?

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

No. Enter $1,250 on step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter $14,950. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Check the boxes that apply and enter the total number of boxes checked on step 3

You were born before January 2, 1961

You are blind

Your spouse was born before January 2, 1961

Your spouse is blind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Multiply the number of boxes checked in Step 3 by $2,000 ($1,550 if married or a qualifying surviving spouse). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 $238,950 ($119,475 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 $ 14,950 1 16,950 2 18,950 Married filing joint 0 29,900 1 31,450 2 33,000 3 34,550 4 36,100 Qualified surviving spouse 0 29,900 1 31,450 2 33,000 Married filing separately 0 14,950 1 16,500 2 18,050 3 19,600 4 21,150 Head of Household 0 22,500 1 24,500 2 26,500 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 $238,950 ($119,475 if married filing separately), do not complete this worksheet. If your adjusted gross income is greater than $1,083,150 (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 $330,300, enter $91,350. If it is less than or equal to $330,300, then subtract $238,950 from step 1. If Married filing separately, and step 1 is greater than $165,150, enter $45,675. If it is less than or equal to $165,150, subtract $119,475 from step 1 . . . . . . . . . . 3 Multiply step 2 by 3% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 If step 1 is greater than $330,300, subtract $330,300 from step 1. If married filing separately and step 1 is greater than $165,150, subtract $165,150 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 $1,083,150, 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 $5,200. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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: $358,550 Single: $239,050 Head of Household: $298,800 Married Filing Separately: $179,275 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5,200 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 40 of Schedule M1M and line 22 of Schedule M1MB Complete Schedule M1M, Income Additions and Subtractions, if any of these apply. If, in 2025, 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 2020 through 2024 or received a federal bonus depreciation subtrac­ tion in 2025 from an estate or trust • 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 Minnesota return • Were born before January 2, 1961, 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 2025, 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 permanent resident of Michigan or North Dakota and you received wages covered by reciprocity from which Minnesota income tax was withheld (see page 8) • 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 11a 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 2025 and included some of those benefits on line 6b of federal Form 1040 or 1040-SR • Received taxable qualified public pension benefits for services for which you did not earn Social Security benefits (See Schedule M1QPEN) • 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

16 Line Instructions (cont.) • Recognized deferred foreign income under section 965 of the Internal Revenue Code • Received debt forgiveness deemed coerced debt by a court. • Received consumer enforcement public compensation from the consumer protection restitution account established under Minnesota Statutes, section 8.37. • Received compensation from a foreign service pension or other foreign service retirement plan. • Received a stipend from the Minnesota Department of Human Services on or after June 15, 2025, per a collective bargaining agreement between the Service Employees International Union (SEIU) Healthcare Minnesota & Iowa and the State of Minnesota. Tax Before Credits Line 10—Tax From Table Turn to the tax table on pages 32 through 38. 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 14a—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 for non-qualified expenses • Received a qualified lump-sum distribution from a certain qualified plan and filed federal Form 4972 • Received $1,000,000 or more of net investment income (See Schedule NIIT for more information) 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 2025 • 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.

17 Tax on Net Investment Income (Schedule NIIT) You must file Schedule NIIT, Net Investment Income Tax, if you have net investment income over $1,000,000. If you complete Sched­ ule NIIT, include the schedule and federal Form 8960 when you file your Form M1. Net investment income includes, but is not limited to, interest, dividends, capital gains, rental and royalty income, and non-qualified annuities. It does not include net gains attributable to dispositions of property classified as class 2a agricultural land. See Schedule NIIT for more information on how to determine your Min­ nesota net investment income tax. Any partner or shareholder electing composite income tax or Pass-Through Entity (PTE) tax to satisfy their filing requirement must file Schedule NIIT with Form M1. In these situations, the Form M1 will only report the net investment income tax due on line 14 and will not report any other tax lines or tax benefits. The composite income tax or PTE tax can still satisfy the partner’s or shareholder’s tax for the distributive share of the entity’s business income. If you elected to file composite income tax or PTE tax to satisfy your individual filing requirement in Minnesota, and you are filing Form M1 and Schedule NIIT to pay your net investment income tax, you must: 1. Enter your (and your spouse’s if filing a joint federal income tax return) information at the top of Form M1 (name, address, date of birth, SSN, filing status) 2. Complete lines A, B, C, D, E, and F of Form M1 3. Do not complete lines 1 through 12 4. Complete lines 13 through 30 but enter zero on lines 13, 16, 20, and 22 5. Enter the net investment income tax from line 15 of Schedule NIIT on line 14a of Form M1 and check box (d) 6. Check the “I am filing this return for Net Investment Income Tax requirements” box at the bottom of Form M1 7. Include your completed Schedule NIIT and federal Form 8960 with Form M1 Line 14b—Repayment of Advance Child Tax Credit If you completed Schedule M1CWFC and entered an amount on line 27, include the amount from line 27 on line 14b of Form M1. Credits Against Tax Line 16—Nonrefundable Credits (Schedule M1C) Complete Schedule M1C, Other Nonrefundable Credits, if any of these apply for 2025: • 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 2025 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 2025 • 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 2025 and did not claim the Education Savings Account Subtraction • You were a licensed teacher who completed a qualifying master’s degree program you began after June 30, 2017 • You were a full-year or part-year resident and made eligible loan payments on your own qualified student loans • You received a credit certificate from the Minnesota Rural Finance Authority • You received a 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 Line Instructions (cont.)

18 Line Instructions (cont.) 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 2025, 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 withholding from a Schedule KPI, KS, or KF, include the schedule with your return. Line 21—Minnesota Estimated Tax and Extension Payments You may include only three types of payments on line 21: • Your total 2025 Minnesota estimated tax payments made in 2025 and 2026 • The portion of your 2024 Minnesota income tax refund designated on your 2024 Form M1 to be applied to 2025 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. 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 • Renter's 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 (include Schedule KPI, KS, or KF) • Credit for claim of right • Credit for Sustainable Aviation Fuel • Refundable credit for increasing research activities If you qualify for one or more of these credits, include the appropriate credit schedules and Schedule M1REF with your Form M1. Child and Dependent Care Credit (Schedule M1CD) To qualify for the Child and Dependent Care Credit, your federal adjusted gross income must be less than $76,150 with one qualifying person or less than $88,150 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 2025, 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.

19 Line Instructions (cont.) 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 assignable 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. Renter's Credit (Schedule M1RENT) You may qualify for the Renter’s Credit if you were a Minnesota resident, your household income was less than $77,570, and you lived in a building where either property taxes were payable for 2025 or payments in lieu of property taxes were payable in 2025. The maximum credit is $2,720. If you qualify for the credit, complete Schedule M1RENT, Renter’s Credit, and Schedule M1REF and provide both with your Form M1. You must provide a copy of any Certificate of Rent Paid (CRP) used to claim the credit. Credit for Parents of Stillborn Children (Schedule M1PSC) You may qualify for the Credit for Parents of Stillborn Children if, in 2025: • You experienced the birth of a stillborn child in 2025 • You received a Certificate of Birth Resulting in Stillbirth from the Minnesota Department of Health, Office of Vital Records • You would have claimed the child as a dependent in 2025 if the child had not been stillborn 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 2025 • You incurred 2025 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 2025 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 $81,820 3 $84,820 4 $87,820 5 $90,820 6 or more $93,820 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.

20 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 9 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 For more information on the Education Credit and the Education Subtraction, see Fact Sheet 8, K-12 Education Credit and Subtrac­ tion, on our website. Line Instructions (cont.)

21 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 2025 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 6 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 2026 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 2025 return no later than 3 1/2 years from the original due date or your right to receive the refund lapses. Line 25—Direct Deposit of Refund Direct deposit is the safest and easiest way to get your tax refund. If you want the refund on line 24 to be directly deposited into your checking or savings account, enter the requested information on line 25. You must use an account not associated with any foreign banks. The routing number must have nine digits.The account number may contain up to 17 digits, 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 19 is more than line 23, you owe Minnesota income tax for 2025. 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 22 of these instructions. If you are filing your return after April 15, 2026, you may owe a late payment penalty, a late filing penalty, and interest (see page 22 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. Line 27—Penalty for Underpayment of 2025 Estimated Tax (Schedule M15) You may owe a penalty if: • Line 19 is more than line 23 and the difference is $500 or more • You did not make a required estimated tax payment on time, even if you have a refund Complete Schedule M15 to determine if you owe a penalty. Enter the penalty, if any, on line 27 of Form M1. Also, subtract the penalty amount from line 24 or add it to line 26 of Form M1. Include Schedule M 15 with your return. To avoid this penalty next year, you may want to make larger 2026 estimated tax payments or ask your employer to increase your withholding. Line Instructions (cont.)

22 Line 28 – Penalty and Interest If you are filing your return after April 15, 2026, 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—2025 Estimated Tax If you are paying 2026 estimated tax, you may apply all or part of your 2025 refund to your 2026 estimated tax. Once you choose to apply all or part of your 2025 refund to your 2026 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 2026 estimated tax. The total of lines 29 and 30 must equal line 24. If you are filing Form M1X to amend your return, your refund cannot be applied to your estimated tax account. 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 2026 • 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 2026 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. Payment Options/Penalty and Interest

23 Is there a penalty for paying late? We will charge a 4% late payment penalty of the unpaid amount due if you do not pay what you owe by the due date, even if you file your return within six months of the filing deadline. We will charge an additional 5% penalty on the unpaid tax if you pay your tax 181 days or more after filing your return. Use the worksheet below to determine penalties you owe if you file or pay late. Are there other penalties? We will charge a fraud penalty equal to 50% of a fraudulently claimed refund if you claim a refund you do not qualify for. We can charge civil and criminal penalties for: • Failing to include all taxable income • Making errors due to intentionally disregarding the income tax laws • Filing a frivolous return • Knowingly or willfully failing to file a Minnesota return • Evading tax • Filing a false or fraudulent return 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, 2026. The interest rate is determined each year. The interest rate to enter on step 7 is 7% for 2026. If the days fall in more than one calendar year, do not include days beyond December 31, 2026 on steps 9 and 16. Determine the inter­ est 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, 2026 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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, 2026?

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 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . .

24 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 2025 tax return and had income that meets the minimum filing requirement for 2025 or claimed advance payments of their 2025 child tax credit when they filed their 2024 return, 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. Complete Minnesota Form M1X, Amended Minnesota Income Tax, and include an updated version of Form M1 and all applicable schedules. 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 0010 600 N. Robert St. St. Paul, MN 55146-0010

25 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 • 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 either of these: • one year after the due date for current original returns, • 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 • discuss abatement progress. For these types of authorities, file Form REV184i, Individual or Sole Proprietor Power of Attorney, with Revenue. Authorization to share information with MNsure When filing your individual income tax return, you may elect to authorize the Minnesota Department of Revenue to share necessary return information with MNsure, Minnesota's official health insurance marketplace. This lets MNsure contact you about free or low- cost health insurance. The information that will be shared includes: • Name and spouse’s name if filing a joint return • Number of people in the household • Dependent’s date of birth • Address • Adjusted gross income • Email • Telephone number • County of residence Taxpayer Rights Advocate If you have tax problems and have not been able to resolve them through normal channels, contact the Taxpayer Rights Advocate. Call: 651-556-6013 Email: dor.tra@state.mn.us Webpage: revenue.state.mn.us/contact-tra

Write to: Minnesota Department of Revenue

Taxpayer Rights Advocate

Mail Station 7102

600 N. Robert St.

St. Paul, MN 55146 Other Information (cont.)

26 Did you serve in a combat zone at any time between 2022 and 2026? 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 2022, 2023, 2024, 2025, and 2026. 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 7, 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 For more information, see Income Tax Fact Sheet 5, Military Personnel - Residency. 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

27 If Schedule M1RENT, line 10 is and line 12 is at least $ 0 25 50 75 100 125 150 175 200 225 250 275 300 325 350 but less than $25 50 75 100 125 150 175 200 225 250 275 300 325 350 375 At least: But less than: your property tax refund is 0 2,210 1 25 49 73 96 120 144 168 191 215 239 263 286 310 334 2,210 4,430 0 4 28 52 75 99 123 147 170 194 218 242 265 289 313 4,430 6,670 0 0 7 30 54 78 102 125 149 173 197 220 244 268 292 6,670 8,860 0 0 0 9 31 54 76 99 121 144 166 189 211 234 256 8,860 11,070 0 0 0 0 3 25 48 70 93 115 138 160 183 205 228 11,070 13,290 0 0 0 0 0 0 15 37 60 82 105 127 150 172 195 13,290 15,530 0 0 0 0 0 0 0 13 36 58 81 103 126 148 171 15,530 17,730 0 0 0 0 0 0 0 0 0 18 39 61 82 103 124 17,730 19,960 0 0 0 0 0 0 0 0 0 0 15 36 57 79 100 19,960 22,160 0 0 0 0 0 0 0 0 0 0 0 0 15 36 58 22,160 24,360 0 0 0 0 0 0 0 0 0 0 0 0 0 9 29 24,360 and up 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 If Schedule M1RENT, line 10 is and line 12 is at least: $375 400 425 450 475 500 525 550 575 600 625 650 675 700 but less than: $400 425 450 475 500 525 550 575 600 625 650 675 700 725 At least: But less than: your property tax refund is: 0 2,210 358 381 405 429 453 476 500 524 548 571 595 619 643 666 2,210 4,430 337 360 384 408 432 455 479 503 527 550 574 598 622 645 4,430 6,670 315 339 363 387 410 434 458 482 505 529 553 577 600 624 6,670 8,860 279 301 324 346 369 391 414 436 459 481 504 526 549 571 8,860 11,070 250 273 295 318 340 363 385 408 430 453 475 498 520 543 11,070 13,290 217 240 262 285 307 330 352 375 397 420 442 465 487 510 13,290 15,530 193 216 238 261 283 306 328 351 373 396 418 441 463 486 15,530 17,730 146 167 188 209 231 252 273 294 316 337 358 379 401 422 17,730 19,960 121 142 164 185 206 227 249 270 291 312 334 355 376 397 19,960 22,160 79 100 121 143 164 185 206 228 249 270 291 313 334 355 22,160 24,360 49 69 89 109 129 149 169 189 209 229 249 269 289 309 24,360 26,600 4 24 44 64 84 104 124 144 164 184 204 224 244 264 26,600 28,820 0 0 17 37 57 77 97 117 137 157 177 197 217 237 28,820 31,030 0 0 0 0 7 27 47 67 87 107 127 147 167 187 31,030 33,240 0 0 0 0 0 0 0 12 31 50 68 87 106 125 33,240 35,450 0 0 0 0 0 0 0 0 0 0 14 33 52 71 35,450 37,690 0 0 0 0 0 0 0 0 0 0 0 3 22 41 37,690 and up 0 0 0 0 0 0 0 0 0 0 0 0 0 0 If Schedule M1RENT, line 10 is and line 12 is at least: $725 750 775 800 825 850 875 900 925 950 975 1,000 1,025 1,050 but less than: $750 775 800 825 850 875 900 925 950 975 1,000 1,025 1,050 1,075 At least: But less than: your property tax refund is: 0 2,210 690 714 738 761 785 809 833 856 880 904 928 951 975 999 2,210 4,430 669 693 717 740 764 788 812 835 859 883 907 930 954 978 4,430 6,670 648 672 695 719 743 767 790 814 838 862 885 909 933 957 6,670 8,860 594 616 639 661 684 706 729 751 774 796 819 841 864 886 8,860 11,070 565 588 610 633 655 678 700 723 745 768 790 813 835 858 11,070 13,290 532 555 577 600 622 645 667 690 712 735 757 780 802 825 13,290 15,530 508 531 553 576 598 621 643 666 688 711 733 756 778 801 15,530 17,730 443 464 486 507 528 549 571 592 613 634 656 677 698 719 17,730 19,960 419 440 461 482 504 525 546 567 589 610 631 652 674 695 19,960 22,160 376 398 419 440 461 483 504 525 546 568 589 610 631 653 22,160 24,360 329 349 369 389 409 429 449 469 489 509 529 549 569 589 24,360 26,600 284 304 324 344 364 384 404 424 444 464 484 504 524 544 26,600 28,820 257 277 297 317 337 357 377 397 417 437 457 477 497 517 Renter's Credit Table Continued

28 If Schedule M1RENT, line 10 is and line 12 is at least: $725 750 775 800 825 850 875 900 925 950 975 1,000 1,025 1,050 but less than: $750 775 800 825 850 875 900 925 950 975 1,000 1,025 1,050 1,075 At least: But less than: your property tax refund is: 28,820 31,030 207 227 247 267 287 307 327 347 367 387 407 427 447 467 31,030 33,240 143 162 181 200 218 237 256 275 293 312 331 350 368 387 33,240 35,450 89 108 127 146 164 183 202 221 239 258 277 296 314 333 35,450 37,690 59 78 97 116 134 153 172 191 209 228 247 266 284 303 37,690 39,890 0 18 35 53 70 88 105 123 140 158 175 193 210 228 39,890 42,110 0 0 0 0 12 30 47 65 82 100 117 135 152 170 42,110 44,320 0 0 0 0 0 0 16 34 51 69 86 104 121 139 44,320 46,540 0 0 0 0 0 0 0 3 20 38 55 73 90 108 46,540 48,760 0 0 0 0 0 0 0 0 0 6 22 39 55 71 48,760 50,970 0 0 0 0 0 0 0 0 0 0 0 10 26 42 50,970 53,180 0 0 0 0 0 0 0 0 0 0 0 0 0 14 53,180 and up 0 0 0 0 0 0 0 0 0 0 0 0 0 0 If Schedule M1RENT, line 10 is and line 12 is at least: $1,075 1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,300 1,325 1,350 1,375 1,400 but less than: $1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,300 1,325 1,350 1,375 1,400 1,425 At least: But less than: your property tax refund is: 0 2,210 1,023 1,046 1,070 1,094 1,118 1,141 1,165 1,189 1,213 1,236 1,260 1,284 1,308 1,331 2,210 4,430 1,002 1,025 1,049 1,073 1,097 1,120 1,144 1,168 1,192 1,215 1,239 1,263 1,287 1,310 4,430 6,670 980 1,004 1,028 1,052 1,075 1,099 1,123 1,147 1,170 1,194 1,218 1,242 1,265 1,289 6,670 8,860 909 931 954 976 999 1,021 1,044 1,066 1,089 1,111 1,134 1,156 1,179 1,201 8,860 11,070 880 903 925 948 970 993 1,015 1,038 1,060 1,083 1,105 1,128 1,150 1,173 11,070 13,290 847 870 892 915 937 960 982 1,005 1,027 1,050 1,072 1,095 1,117 1,140 13,290 15,530 823 846 868 891 913 936 958 981 1,003 1,026 1,048 1,071 1,093 1,116 15,530 17,730 741 762 783 804 826 847 868 889 911 932 953 974 996 1,017 17,730 19,960 716 737 759 780 801 822 844 865 886 907 929 950 971 992 19,960 22,160 674 695 716 738 759 780 801 823 844 865 886 908 929 950 22,160 24,360 609 629 649 669 689 709 729 749 769 789 809 829 849 869 24,360 26,600 564 584 604 624 644 664 684 704 724 744 764 784 804 824 26,600 28,820 537 557 577 597 617 637 657 677 697 717 737 757 777 797 28,820 31,030 487 507 527 547 567 587 607 627 647 667 687 707 727 747 31,030 33,240 406 425 443 462 481 500 518 537 556 575 593 612 631 650 33,240 35,450 352 371 389 408 427 446 464 483 502 521 539 558 577 596 35,450 37,690 322 341 359 378 397 416 434 453 472 491 509 528 547 566 37,690 39,890 245 263 280 298 315 333 350 368 385 403 420 438 455 473 39,890 42,110 187 205 222 240 257 275 292 310 327 345 362 380 397 415 42,110 44,320 156 174 191 209 226 244 261 279 296 314 331 349 366 384 44,320 46,540 125 143 160 178 195 213 230 248 265 283 300 318 335 353 46,540 48,760 87 104 120 136 152 169 185 201 217 234 250 266 282 299 48,760 50,970 59 75 91 107 124 140 156 172 189 205 221 237 254 270 50,970 53,180 30 46 62 79 95 111 127 144 160 176 192 209 225 241 53,180 55,400 1 16 31 46 61 76 91 106 121 136 151 166 181 196 55,400 57,620 0 0 4 19 34 49 64 79 94 109 124 139 154 169 57,620 59,840 0 0 0 0 8 23 38 53 68 83 98 113 128 143 59,840 62,060 0 0 0 0 0 0 11 26 41 56 71 86 101 116 62,060 64,260 0 0 0 0 0 0 0 0 13 27 41 55 68 82 64,260 66,480 0 0 0 0 0 0 0 0 0 3 17 30 44 58 66,480 68,720 0 0 0 0 0 0 0 0 0 0 0 6 20 33 68,720 70,920 0 0 0 0 0 0 0 0 0 0 0 0 0 8 70,920 and up 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Renter's Credit Table Continued

29 Renter's Credit Table If Schedule M1RENT, line 10 is and line 12 is at least: $1,425 1,450 1,475 1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 but less than: $1,450 1,475 1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 1,775 At least: But less than: your property tax refund is: 0 2,210 1,355 1,379 1,403 1,426 1,450 1,474 1,498 1,521 1,545 1,569 1,593 1,616 1,640 1,664 2,210 4,430 1,334 1,358 1,382 1,405 1,429 1,453 1,477 1,500 1,524 1,548 1,572 1,595 1,619 1,643 4,430 6,670 1,313 1,337 1,360 1,384 1,408 1,432 1,455 1,479 1,503 1,527 1,550 1,574 1,598 1,622 6,670 8,860 1,224 1,246 1,269 1,291 1,314 1,336 1,359 1,381 1,404 1,426 1,449 1,471 1,494 1,516 8,860 11,070 1,195 1,218 1,240 1,263 1,285 1,308 1,330 1,353 1,375 1,398 1,420 1,443 1,465 1,488 11,070 13,290 1,162 1,185 1,207 1,230 1,252 1,275 1,297 1,320 1,342 1,365 1,387 1,410 1,432 1,455 13,290 15,530 1,138 1,161 1,183 1,206 1,228 1,251 1,273 1,296 1,318 1,341 1,363 1,386 1,408 1,431 15,530 17,730 1,038 1,059 1,081 1,102 1,123 1,144 1,166 1,187 1,208 1,229 1,251 1,272 1,293 1,314 17,730 19,960 1,014 1,035 1,056 1,077 1,099 1,120 1,141 1,162 1,184 1,205 1,226 1,247 1,269 1,290 19,960 22,160 971 993 1,014 1,035 1,056 1,078 1,099 1,120 1,141 1,163 1,184 1,205 1,226 1,248 22,160 24,360 889 909 929 949 969 989 1,009 1,029 1,049 1,069 1,089 1,109 1,129 1,149 24,360 26,600 844 864 884 904 924 944 964 984 1,004 1,024 1,044 1,064 1,084 1,104 26,600 28,820 817 837 857 877 897 917 937 957 977 997 1,017 1,037 1,057 1,077 28,820 31,030 767 787 807 827 847 867 887 907 927 947 967 987 1,007 1,027 31,030 33,240 668 687 706 725 743 762 781 800 818 837 856 875 893 912 33,240 35,450 614 633 652 671 689 708 727 746 764 783 802 821 839 858 35,450 37,690 584 603 622 641 659 678 697 716 734 753 772 791 809 828 37,690 39,890 490 508 525 543 560 578 595 613 630 648 665 683 700 718 39,890 42,110 432 450 467 485 502 520 537 555 572 590 607 625 642 660 42,110 44,320 401 419 436 454 471 489 506 524 541 559 576 594 611 629 44,320 46,540 370 388 405 423 440 458 475 493 510 528 545 563 580 598 46,540 48,760 315 331 347 364 380 396 412 429 445 461 477 494 510 526 48,760 50,970 286 302 319 335 351 367 384 400 416 432 449 465 481 497 50,970 53,180 257 274 290 306 322 339 355 371 387 404 420 436 452 469 53,180 55,400 211 226 241 256 271 286 301 316 331 346 361 376 391 406 55,400 57,620 184 199 214 229 244 259 274 289 304 319 334 349 364 379 57,620 59,840 158 173 188 203 218 233 248 263 278 293 308 323 338 353 59,840 62,060 131 146 161 176 191 206 221 236 251 266 281 296 311 326 62,060 64,260 96 110 123 137 151 165 178 192 206 220 233 247 261 275 64,260 66,480 72 85 99 113 127 140 154 168 182 195 209 223 237 250 66,480 68,720 47 61 75 88 102 116 130 143 157 171 185 198 212 226 68,720 70,920 21 33 46 58 71 83 96 108 121 133 146 158 171 183 70,920 73,140 0 11 23 36 48 61 73 86 98 111 123 136 148 161 73,140 75,350 0 0 1 14 26 39 51 64 76 89 101 114 126 139 75,350 77,570 0 0 0 0 4 17 29 42 54 67 79 92 104 117 77,570 and up 0 0 0 0 0 0 0 0 0 0 0 0 0 0 If Schedule M1RENT, line 10 is and line 12 is at least: $1,775 1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975 but less than: $1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975 2,000 At least: But less than: your property tax refund is: 0 2,210 1,688 1,711 1,735 1,759 1,783 1,806 1,830 1,854 1,878 2,210 4,430 1,667 1,690 1,714 1,738 1,762 1,785 1,809 1,833 1,857 4,430 6,670 1,645 1,669 1,693 1,717 1,740 1,764 1,788 1,812 1,835 6,670 8,860 1,539 1,561 1,584 1,606 1,629 1,651 1,674 1,696 1,719 8,860 11,070 1,510 1,533 1,555 1,578 1,600 1,623 1,645 1,668 1,690 11,070 13,290 1,477 1,500 1,522 1,545 1,567 1,590 1,612 1,635 1,657 13,290 15,530 1,453 1,476 1,498 1,521 1,543 1,566 1,588 1,611 1,633 15,530 17,730 1,336 1,357 1,378 1,399 1,421 1,442 1,463 1,484 1,506 17,730 19,960 1,311 1,332 1,354 1,375 1,396 1,417 1,439 1,460 1,481 19,960 22,160 1,269 1,290 1,311 1,333 1,354 1,375 1,396 1,418 1,439 22,160 24,360 1,169 1,189 1,209 1,229 1,249 1,269 1,289 1,309 1,329 24,360 26,600 1,124 1,144 1,164 1,184 1,204 1,224 1,244 1,264 1,284 26,600 28,820 1,097 1,117 1,137 1,157 1,177 1,197 1,217 1,237 1,257 28,820 31,030 1,047 1,067 1,087 1,107 1,127 1,147 1,167 1,187 1,207 31,030 33,240 931 950 968 987 1,006 1,025 1,043 1,062 1,081 33,240 35,450 877 896 914 933 952 971 989 1,008 1,027 35,450 37,690 847 866 884 903 922 941 959 978 997 37,690 39,890 735 753 770 788 805 823 840 858 875 39,890 42,110 677 695 712 730 747 765 782 800 817 42,110 44,320 646 664 681 699 716 734 751 769 786 44,320 46,540 615 633 650 668 685 703 720 738 755

30 Renter's Credit Table If Schedule M1RENT, line 10 is and line 12 is at least: $1,775 1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975 but less than: $1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975 2,000 At least: But less than: your property tax refund is: 46,540 48,760 542 559 575 591 607 624 640 656 672 48,760 50,970 514 530 546 562 579 595 611 627 644 50,970 53,180 485 501 517 534 550 566 582 599 615 53,180 55,400 421 436 451 466 481 496 511 526 541 55,400 57,620 394 409 424 439 454 469 484 499 514 57,620 59,840 368 383 398 413 428 443 458 473 488 59,840 62,060 341 356 371 386 401 416 431 446 461 62,060 64,260 288 302 316 330 343 357 371 385 398 64,260 66,480 264 278 292 305 319 333 347 360 374 66,480 68,720 240 253 267 281 295 308 322 336 350 68,720 70,920 196 208 221 233 246 258 271 283 296 70,920 73,140 173 186 198 211 223 236 248 261 273 73,140 75,350 151 164 176 189 201 214 226 239 251 75,350 77,570 129 142 154 167 179 192 204 217 229 77,570 and up 0 0 0 0 0 0 0 0 0 If Schedule M1RENT, line 10 is and line 12 is at least: $2,000 2,025 2,050 2,075 2,100 2,125 2,150 2,175 2,200 2,225 but less than: $2,025 2,050 2,075 2,100 2,125 2,150 2,175 2,200 2,225 2,250 At least: But less than: your property tax refund is: 0 2,210 1,901 1,925 1,949 1,973 1,996 2,020 2,044 2,068 2,091 2,115 2,210 4,430 1,880 1,904 1,928 1,952 1,975 1,999 2,023 2,047 2,070 2,094 4,430 6,670 1,859 1,883 1,907 1,930 1,954 1,978 2,002 2,025 2,049 2,073 6,670 8,860 1,741 1,764 1,786 1,809 1,831 1,854 1,876 1,899 1,921 1,944 8,860 11,070 1,713 1,735 1,758 1,780 1,803 1,825 1,848 1,870 1,893 1,915 11,070 13,290 1,680 1,702 1,725 1,747 1,770 1,792 1,815 1,837 1,860 1,882 13,290 15,530 1,656 1,678 1,701 1,723 1,746 1,768 1,791 1,813 1,836 1,858 15,530 17,730 1,527 1,548 1,569 1,591 1,612 1,633 1,654 1,676 1,697 1,718 17,730 19,960 1,502 1,524 1,545 1,566 1,587 1,609 1,630 1,651 1,672 1,694 19,960 22,160 1,460 1,481 1,503 1,524 1,545 1,566 1,588 1,609 1,630 1,651 22,160 24,360 1,349 1,369 1,389 1,409 1,429 1,449 1,469 1,489 1,509 1,529 24,360 26,600 1,304 1,324 1,344 1,364 1,384 1,404 1,424 1,444 1,464 1,484 26,600 28,820 1,277 1,297 1,317 1,337 1,357 1,377 1,397 1,417 1,437 1,457 28,820 31,030 1,227 1,247 1,267 1,287 1,307 1,327 1,347 1,367 1,387 1,407 31,030 33,240 1,100 1,118 1,137 1,156 1,175 1,193 1,212 1,231 1,250 1,268 33,240 35,450 1,046 1,064 1,083 1,102 1,121 1,139 1,158 1,177 1,196 1,214 35,450 37,690 1,016 1,034 1,053 1,072 1,091 1,109 1,128 1,147 1,166 1,184 37,690 39,890 893 910 928 945 963 980 998 1,015 1,033 1,050 39,890 42,110 835 852 870 887 905 922 940 957 975 992 42,110 44,320 804 821 839 856 874 891 909 926 944 961 44,320 46,540 773 790 808 825 843 860 878 895 913 930 46,540 48,760 689 705 721 737 754 770 786 802 819 835 48,760 50,970 660 676 692 709 725 741 757 774 790 806 50,970 53,180 631 647 664 680 696 712 729 745 761 777 53,180 55,400 556 571 586 601 616 631 646 661 676 691 55,400 57,620 529 544 559 574 589 604 619 634 649 664 57,620 59,840 503 518 533 548 563 578 593 608 623 638 59,840 62,060 476 491 506 521 536 551 566 581 596 611 62,060 64,260 412 426 440 453 467 481 495 508 522 536 64,260 66,480 388 402 415 429 443 457 470 484 498 512 66,480 68,720 363 377 391 405 418 432 446 460 473 487 68,720 70,920 308 321 333 346 358 371 383 396 408 421 70,920 73,140 286 298 311 323 336 348 361 373 386 398 73,140 75,350 264 276 289 301 314 326 339 351 364 376 75,350 77,570 242 254 267 270 270 270 270 270 270 270 77,570 and up 0 0 0 0 0 0 0 0 0 0

31 Renter's Credit Table * Use the Renter’s Worksheet below. Renter’s Worksheet Complete worksheet if line 12 is equal to or greater than $2,500 1 Amount from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Total household income from line 10 . . . . . . . . . . . . . . . . . . . . . . . . 3 Decimal number for this step from the table to the right . . . . . . . . 4 Multiply step 2 by step 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Subtract step 4 from step 1 (if result is zero or less,

STOP HERE; you are not eligible for a refund) . . . . . . . . . . . . . . . . . 6 Decimal number for this step from the table to the right . . . . . . . . 7 Multiply step 5 by step 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Amount for this step from the table to the right . . . . . . . . . . . . . . . 9 Amount from step 7 or 8, whichever is less.

Also enter this amount on line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . If step 2 is: Enter on: at least: but less than: Step 3 Step 6 Step 8 0 6,670 0.010 0.95 2,720 6,670 8,860 0.010 0.90 2,720 8,860 11,070 0.011 0.90 2,640 11,070 15,530 0.012 0.90 2,580 15,530 19,960 0.013 0.85 2,500 19,960 22,160 0.014 0.85 2,440 22,160 24,360 0.014 0.80 2,380 24,360 28,820 0.015 0.80 2,300 28,820 31,030 0.016 0.80 2,240 31,030 33,240 0.017 0.75 2,240 33,240 37,690 0.018 0.75 2,240 37,690 39,890 0.019 0.70 2,240 39,890 46,540 0.020 0.70 2,240 46,540 53,180 0.020 0.65 2,240 53,180 62,060 0.020 0.60 2,240 62,060 64,260 0.020 0.55 2,040 64,260 66,480 0.020 0.55 1,830 66,480 68,720 0.020 0.55 1,550 68,720 70,920 0.020 0.50 1,360 70,920 73,140 0.020 0.50 1,220 73,140 75,350 0.020 0.50 680 75,350 77,570 0.020 0.50 270 77,570 and up not eligible

Table for Renter’s Worksheet If Schedule M1RENT, line 10 is and line 12 is at least: $2,250 2,275 2,300 2,325 2,350 2,375 2400 2,425 2,450 2,475 2,500 but less than: $2,275 2,300 2,325 2,350 2,375 2,400 2,425 2,450 2,475 2,500 and up At least: But less than: your property tax refund is: 0 2,210 2,139 2,163 2,186 2,210 2,234 2,258 2,281 2,305 2,329 2,353 * 2,210 4,430 2,118 2,142 2,165 2,189 2,213 2,237 2,260 2,284 2,308 2,332 * 4,430 6,670 2,097 2,120 2,144 2,168 2,192 2,215 2,239 2,263 2,287 2,310 * 6,670 8,860 1,966 1,989 2,011 2,034 2,056 2,079 2,101 2,124 2,146 2,169 * 8,860 11,070 1,938 1,960 1,983 2,005 2,028 2,050 2,073 2,095 2,118 2,140 * 11,070 13,290 1,905 1,927 1,950 1,972 1,995 2,017 2,040 2,062 2,085 2,107 * 13,290 15,530 1,881 1,903 1,926 1,948 1,971 1,993 2,016 2,038 2,061 2,083 * 15,530 17,730 1,739 1,761 1,782 1,803 1,824 1,846 1,867 1,888 1,909 1,931 * 17,730 19,960 1,715 1,736 1,757 1,779 1,800 1,821 1,842 1,864 1,885 1,906 * 19,960 22,160 1,673 1,694 1,715 1,736 1,758 1,779 1,800 1,821 1,843 1,864 * 22,160 24,360 1,549 1,569 1,589 1,609 1,629 1,649 1,669 1,689 1,709 1,729 * 24,360 26,600 1,504 1,524 1,544 1,564 1,584 1,604 1,624 1,644 1,664 1,684 * 26,600 28,820 1,477 1,497 1,517 1,537 1,557 1,577 1,597 1,617 1,637 1,657 * 28,820 31,030 1,427 1,447 1,467 1,487 1,507 1,527 1,547 1,567 1,587 1,607 * 31,030 33,240 1,287 1,306 1,325 1,343 1,362 1,381 1,400 1,418 1,437 1,456 * 33,240 35,450 1,233 1,252 1,271 1,289 1,308 1,327 1,346 1,364 1,383 1,402 * 35,450 37,690 1,203 1,222 1,241 1,259 1,278 1,297 1,316 1,334 1,353 1,372 * 37,690 39,890 1,068 1,085 1,103 1,120 1,138 1,155 1,173 1,190 1,208 1,225 * 39,890 42,110 1,010 1,027 1,045 1,062 1,080 1,097 1,115 1,132 1,150 1,167 * 42,110 44,320 979 996 1,014 1,031 1,049 1,066 1,084 1,101 1,119 1,136 * 44,320 46,540 948 965 983 1,000 1,018 1,035 1,053 1,070 1,088 1,105 * 46,540 48,760 851 867 884 900 916 932 949 965 981 997 * 48,760 50,970 822 839 855 871 887 904 920 936 952 969 * 50,970 53,180 794 810 826 842 859 875 891 907 924 940 * 53,180 55,400 706 721 736 751 766 781 796 811 826 841 * 55,400 57,620 679 694 709 724 739 754 769 784 799 814 * 57,620 59,840 653 668 683 698 713 728 743 758 773 788 * 59,840 62,060 626 641 656 671 686 701 716 731 746 761 * 62,060 64,260 550 563 577 591 605 618 632 646 660 673 * 64,260 66,480 525 539 553 567 580 594 608 622 635 649 * 66,480 68,720 501 515 528 542 556 570 583 597 611 625 * 68,720 70,920 433 446 458 471 483 496 508 521 533 546 * 70,920 73,140 411 423 436 448 461 473 486 498 511 523 * 73,140 75,350 389 401 414 426 439 451 464 476 489 501 * 75,350 77,570 270 270 270 270 270 270 270 270 270 270 270 77,570 and up 0 0 0 0 0 0 0 0 0 0 0

32 2025 Tax Tables If Form M1, line 9 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 If Form M1, line 9 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: 6,100 6,200 329 329 329 329 6,200 6,300 334 334 334 334 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

33 If Form M1, line 9 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: 12,300 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 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 If Form M1, line 9 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: 18,500 18,600 992 992 992 992 18,600 18,700 998 998 998 998 18,700 18,800 1,003 1,003 1,003 1,003 18,800 18,900 1,008 1,008 1,008 1,008 18,900 19,000 1,014 1,014 1,014 1,014 19,000 19,100 1,019 1,019 1,019 1,019 19,100 19,200 1,025 1,025 1,025 1,025 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 1,180 1,180 22,100 22,200 1,185 1,185 1,185 1,185 22,200 22,300 1,190 1,190 1,190 1,190 22,300 22,400 1,196 1,196 1,196 1,196 22,400 22,500 1,201 1,201 1,201 1,201 22,500 22,600 1,206 1,206 1,206 1,206 22,600 22,700 1,212 1,212 1,212 1,212 22,700 22,800 1,217 1,217 1,217 1,217 22,800 22,900 1,222 1,222 1,222 1,222 22,900 23,000 1,228 1,228 1,228 1,228 23,000 23,100 1,233 1,233 1,233 1,233 23,100 23,200 1,239 1,239 1,239 1,239 23,200 23,300 1,244 1,244 1,244 1,244 23,300 23,400 1,249 1,249 1,249 1,249 23,400 23,500 1,255 1,255 1,255 1,255 23,500 23,600 1,260 1,260 1,260 1,260 23,600 23,700 1,265 1,265 1,265 1,265 23,700 23,800 1,271 1,271 1,271 1,271 23,800 23,900 1,276 1,276 1,277 1,276 23,900 24,000 1,281 1,281 1,283 1,281 24,000 24,100 1,287 1,287 1,290 1,287 24,100 24,200 1,292 1,292 1,297 1,292 24,200 24,300 1,297 1,297 1,304 1,297 24,300 24,400 1,303 1,303 1,311 1,303 24,400 24,500 1,308 1,308 1,317 1,308 24,500 24,600 1,313 1,313 1,324 1,313 24,600 24,700 1,319 1,319 1,331 1,319 2025 Tax Tables

34 If Form M1, line 9 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: 24,700 24,800 1,324 1,324 1,338 1,324 24,800 24,900 1,329 1,329 1,345 1,329 24,900 25,000 1,335 1,335 1,351 1,335 25,000 25,100 1,340 1,340 1,358 1,340 25,100 25,200 1,346 1,346 1,365 1,346 25,200 25,300 1,351 1,351 1,372 1,351 25,300 25,400 1,356 1,356 1,379 1,356 25,400 25,500 1,362 1,362 1,385 1,362 25,500 25,600 1,367 1,367 1,392 1,367 25,600 25,700 1,372 1,372 1,399 1,372 25,700 25,800 1,378 1,378 1,406 1,378 25,800 25,900 1,383 1,383 1,413 1,383 25,900 26,000 1,388 1,388 1,419 1,388 26,000 26,100 1,394 1,394 1,426 1,394 26,100 26,200 1,399 1,399 1,433 1,399 26,200 26,300 1,404 1,404 1,440 1,404 26,300 26,400 1,410 1,410 1,447 1,410 26,400 26,500 1,415 1,415 1,453 1,415 26,500 26,600 1,420 1,420 1,460 1,420 26,600 26,700 1,426 1,426 1,467 1,426 26,700 26,800 1,431 1,431 1,474 1,431 26,800 26,900 1,436 1,436 1,481 1,436 26,900 27,000 1,442 1,442 1,487 1,442 27,000 27,100 1,447 1,447 1,494 1,447 27,100 27,200 1,453 1,453 1,501 1,453 27,200 27,300 1,458 1,458 1,508 1,458 27,300 27,400 1,463 1,463 1,515 1,463 27,400 27,500 1,469 1,469 1,521 1,469 27,500 27,600 1,474 1,474 1,528 1,474 27,600 27,700 1,479 1,479 1,535 1,479 27,700 27,800 1,485 1,485 1,542 1,485 27,800 27,900 1,490 1,490 1,549 1,490 27,900 28,000 1,495 1,495 1,555 1,495 28,000 28,100 1,501 1,501 1,562 1,501 28,100 28,200 1,506 1,506 1,569 1,506 28,200 28,300 1,511 1,511 1,576 1,511 28,300 28,400 1,517 1,517 1,583 1,517 28,400 28,500 1,522 1,522 1,589 1,522 28,500 28,600 1,527 1,527 1,596 1,527 28,600 28,700 1,533 1,533 1,603 1,533 28,700 28,800 1,538 1,538 1,610 1,538 28,800 28,900 1,543 1,543 1,617 1,543 28,900 29,000 1,549 1,549 1,623 1,549 29,000 29,100 1,554 1,554 1,630 1,554 29,100 29,200 1,560 1,560 1,637 1,560 29,200 29,300 1,565 1,565 1,644 1,565 29,300 29,400 1,570 1,570 1,651 1,570 29,400 29,500 1,576 1,576 1,657 1,576 29,500 29,600 1,581 1,581 1,664 1,581 29,600 29,700 1,586 1,586 1,671 1,586 29,700 29,800 1,592 1,592 1,678 1,592 29,800 29,900 1,597 1,597 1,685 1,597 29,900 30,000 1,602 1,602 1,691 1,602 30,000 30,100 1,608 1,608 1,698 1,608 30,100 30,200 1,613 1,613 1,705 1,613 30,200 30,300 1,618 1,618 1,712 1,618 30,300 30,400 1,624 1,624 1,719 1,624 30,400 30,500 1,629 1,629 1,725 1,629 30,500 30,600 1,634 1,634 1,732 1,634 30,600 30,700 1,640 1,640 1,739 1,640 30,700 30,800 1,645 1,645 1,746 1,645 30,800 30,900 1,650 1,650 1,753 1,650 If Form M1, line 9 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: 30,900 31,000 1,656 1,656 1,759 1,656 31,000 31,100 1,661 1,661 1,766 1,661 31,100 31,200 1,667 1,667 1,773 1,667 31,200 31,300 1,672 1,672 1,780 1,672 31,300 31,400 1,677 1,677 1,787 1,677 31,400 31,500 1,683 1,683 1,793 1,683 31,500 31,600 1,688 1,688 1,800 1,688 31,600 31,700 1,693 1,693 1,807 1,693 31,700 31,800 1,699 1,699 1,814 1,699 31,800 31,900 1,704 1,704 1,821 1,704 31,900 32,000 1,709 1,709 1,827 1,709 32,000 32,100 1,715 1,715 1,834 1,715 32,100 32,200 1,720 1,720 1,841 1,720 32,200 32,300 1,725 1,725 1,848 1,725 32,300 32,400 1,731 1,731 1,855 1,731 32,400 32,500 1,736 1,736 1,861 1,736 32,500 32,600 1,741 1,741 1,868 1,741 32,600 32,700 1,748 1,747 1,875 1,747 32,700 32,800 1,755 1,752 1,882 1,752 32,800 32,900 1,762 1,757 1,889 1,757 32,900 33,000 1,768 1,763 1,895 1,763 33,000 33,100 1,775 1,768 1,902 1,768 33,100 33,200 1,782 1,774 1,909 1,774 33,200 33,300 1,789 1,779 1,916 1,779 33,300 33,400 1,796 1,784 1,923 1,784 33,400 33,500 1,802 1,790 1,929 1,790 33,500 33,600 1,809 1,795 1,936 1,795 33,600 33,700 1,816 1,800 1,943 1,800 33,700 33,800 1,823 1,806 1,950 1,806 33,800 33,900 1,830 1,811 1,957 1,811 33,900 34,000 1,836 1,816 1,963 1,816 34,000 34,100 1,843 1,822 1,970 1,822 34,100 34,200 1,850 1,827 1,977 1,827 34,200 34,300 1,857 1,832 1,984 1,832 34,300 34,400 1,864 1,838 1,991 1,838 34,400 34,500 1,870 1,843 1,997 1,843 34,500 34,600 1,877 1,848 2,004 1,848 34,600 34,700 1,884 1,854 2,011 1,854 34,700 34,800 1,891 1,859 2,018 1,859 34,800 34,900 1,898 1,864 2,025 1,864 34,900 35,000 1,904 1,870 2,031 1,870 35,000 35,100 1,911 1,875 2,038 1,875 35,100 35,200 1,918 1,881 2,045 1,881 35,200 35,300 1,925 1,886 2,052 1,886 35,300 35,400 1,932 1,891 2,059 1,891 35,400 35,500 1,938 1,897 2,065 1,897 35,500 35,600 1,945 1,902 2,072 1,902 35,600 35,700 1,952 1,907 2,079 1,907 35,700 35,800 1,959 1,913 2,086 1,913 35,800 35,900 1,966 1,918 2,093 1,918 35,900 36,000 1,972 1,923 2,099 1,923 36,000 36,100 1,979 1,929 2,106 1,929 36,100 36,200 1,986 1,934 2,113 1,934 36,200 36,300 1,993 1,939 2,120 1,939 36,300 36,400 2,000 1,945 2,127 1,945 36,400 36,500 2,006 1,950 2,133 1,950 36,500 36,600 2,013 1,955 2,140 1,955 36,600 36,700 2,020 1,961 2,147 1,961 36,700 36,800 2,027 1,966 2,154 1,966 36,800 36,900 2,034 1,971 2,161 1,971 36,900 37,000 2,040 1,977 2,167 1,977 37,000 37,100 2,047 1,982 2,174 1,982 2025 Tax Tables

35 If Form M1, line 9 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: 37,100 37,200 2,054 1,988 2,181 1,988 37,200 37,300 2,061 1,993 2,188 1,993 37,300 37,400 2,068 1,998 2,195 1,998 37,400 37,500 2,074 2,004 2,201 2,004 37,500 37,600 2,081 2,009 2,208 2,009 37,600 37,700 2,088 2,014 2,215 2,014 37,700 37,800 2,095 2,020 2,222 2,020 37,800 37,900 2,102 2,025 2,229 2,025 37,900 38,000 2,108 2,030 2,235 2,030 38,000 38,100 2,115 2,036 2,242 2,036 38,100 38,200 2,122 2,041 2,249 2,041 38,200 38,300 2,129 2,046 2,256 2,046 38,300 38,400 2,136 2,052 2,263 2,052 38,400 38,500 2,142 2,057 2,269 2,057 38,500 38,600 2,149 2,062 2,276 2,062 38,600 38,700 2,156 2,068 2,283 2,068 38,700 38,800 2,163 2,073 2,290 2,073 38,800 38,900 2,170 2,078 2,297 2,078 38,900 39,000 2,176 2,084 2,303 2,084 39,000 39,100 2,183 2,089 2,310 2,089 39,100 39,200 2,190 2,095 2,317 2,095 39,200 39,300 2,197 2,100 2,324 2,100 39,300 39,400 2,204 2,105 2,331 2,105 39,400 39,500 2,210 2,111 2,337 2,111 39,500 39,600 2,217 2,116 2,344 2,116 39,600 39,700 2,224 2,121 2,351 2,121 39,700 39,800 2,231 2,127 2,358 2,127 39,800 39,900 2,238 2,132 2,365 2,132 39,900 40,000 2,244 2,137 2,371 2,137 40,000 40,100 2,251 2,143 2,378 2,143 40,100 40,200 2,258 2,148 2,385 2,149 40,200 40,300 2,265 2,153 2,392 2,156 40,300 40,400 2,272 2,159 2,399 2,162 40,400 40,500 2,278 2,164 2,405 2,169 40,500 40,600 2,285 2,169 2,412 2,176 40,600 40,700 2,292 2,175 2,419 2,183 40,700 40,800 2,299 2,180 2,426 2,190 40,800 40,900 2,306 2,185 2,433 2,196 40,900 41,000 2,312 2,191 2,439 2,203 41,000 41,100 2,319 2,196 2,446 2,210 41,100 41,200 2,326 2,202 2,453 2,217 41,200 41,300 2,333 2,207 2,460 2,224 41,300 41,400 2,340 2,212 2,467 2,230 41,400 41,500 2,346 2,218 2,473 2,237 41,500 41,600 2,353 2,223 2,480 2,244 41,600 41,700 2,360 2,228 2,487 2,251 41,700 41,800 2,367 2,234 2,494 2,258 41,800 41,900 2,374 2,239 2,501 2,264 41,900 42,000 2,380 2,244 2,507 2,271 42,000 42,100 2,387 2,250 2,514 2,278 42,100 42,200 2,394 2,255 2,521 2,285 42,200 42,300 2,401 2,260 2,528 2,292 42,300 42,400 2,408 2,266 2,535 2,298 42,400 42,500 2,414 2,271 2,541 2,305 42,500 42,600 2,421 2,276 2,548 2,312 42,600 42,700 2,428 2,282 2,555 2,319 42,700 42,800 2,435 2,287 2,562 2,326 42,800 42,900 2,442 2,292 2,569 2,332 42,900 43,000 2,448 2,298 2,575 2,339 43,000 43,100 2,455 2,303 2,582 2,346 43,100 43,200 2,462 2,309 2,589 2,353 43,200 43,300 2,469 2,314 2,596 2,360 If Form M1, line 9 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: 43,300 43,400 2,476 2,319 2,603 2,366 43,400 43,500 2,482 2,325 2,609 2,373 43,500 43,600 2,489 2,330 2,616 2,380 43,600 43,700 2,496 2,335 2,623 2,387 43,700 43,800 2,503 2,341 2,630 2,394 43,800 43,900 2,510 2,346 2,637 2,400 43,900 44,000 2,516 2,351 2,643 2,407 44,000 44,100 2,523 2,357 2,650 2,414 44,100 44,200 2,530 2,362 2,657 2,421 44,200 44,300 2,537 2,367 2,664 2,428 44,300 44,400 2,544 2,373 2,671 2,434 44,400 44,500 2,550 2,378 2,677 2,441 44,500 44,600 2,557 2,383 2,684 2,448 44,600 44,700 2,564 2,389 2,691 2,455 44,700 44,800 2,571 2,394 2,698 2,462 44,800 44,900 2,578 2,399 2,705 2,468 44,900 45,000 2,584 2,405 2,711 2,475 45,000 45,100 2,591 2,410 2,718 2,482 45,100 45,200 2,598 2,416 2,725 2,489 45,200 45,300 2,605 2,421 2,732 2,496 45,300 45,400 2,612 2,426 2,739 2,502 45,400 45,500 2,618 2,432 2,745 2,509 45,500 45,600 2,625 2,437 2,752 2,516 45,600 45,700 2,632 2,442 2,759 2,523 45,700 45,800 2,639 2,448 2,766 2,530 45,800 45,900 2,646 2,453 2,773 2,536 45,900 46,000 2,652 2,458 2,779 2,543 46,000 46,100 2,659 2,464 2,786 2,550 46,100 46,200 2,666 2,469 2,793 2,557 46,200 46,300 2,673 2,474 2,800 2,564 46,300 46,400 2,680 2,480 2,807 2,570 46,400 46,500 2,686 2,485 2,813 2,577 46,500 46,600 2,693 2,490 2,820 2,584 46,600 46,700 2,700 2,496 2,827 2,591 46,700 46,800 2,707 2,501 2,834 2,598 46,800 46,900 2,714 2,506 2,841 2,604 46,900 47,000 2,720 2,512 2,847 2,611 47,000 47,100 2,727 2,517 2,854 2,618 47,100 47,200 2,734 2,523 2,861 2,625 47,200 47,300 2,741 2,528 2,868 2,632 47,300 47,400 2,748 2,533 2,875 2,638 47,400 47,500 2,754 2,539 2,881 2,645 47,500 47,600 2,761 2,544 2,888 2,652 47,600 47,700 2,768 2,550 2,895 2,659 47,700 47,800 2,775 2,557 2,902 2,666 47,800 47,900 2,782 2,563 2,909 2,672 47,900 48,000 2,788 2,570 2,915 2,679 48,000 48,100 2,795 2,577 2,922 2,686 48,100 48,200 2,802 2,584 2,929 2,693 48,200 48,300 2,809 2,591 2,936 2,700 48,300 48,400 2,816 2,597 2,943 2,706 48,400 48,500 2,822 2,604 2,949 2,713 48,500 48,600 2,829 2,611 2,956 2,720 48,600 48,700 2,836 2,618 2,963 2,727 48,700 48,800 2,843 2,625 2,970 2,734 48,800 48,900 2,850 2,631 2,977 2,740 48,900 49,000 2,856 2,638 2,983 2,747 49,000 49,100 2,863 2,645 2,990 2,754 49,100 49,200 2,870 2,652 2,997 2,761 49,200 49,300 2,877 2,659 3,004 2,768 49,300 49,400 2,884 2,665 3,011 2,774 49,400 49,500 2,890 2,672 3,017 2,781 2025 Tax Tables

36 If Form M1, line 9 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: 49,500 49,600 2,897 2,679 3,024 2,788 49,600 49,700 2,904 2,686 3,031 2,795 49,700 49,800 2,911 2,693 3,038 2,802 49,800 49,900 2,918 2,699 3,045 2,808 49,900 50,000 2,924 2,706 3,051 2,815 50,000 50,100 2,931 2,713 3,058 2,822 50,100 50,200 2,938 2,720 3,065 2,829 50,200 50,300 2,945 2,727 3,072 2,836 50,300 50,400 2,952 2,733 3,079 2,842 50,400 50,500 2,958 2,740 3,085 2,849 50,500 50,600 2,965 2,747 3,092 2,856 50,600 50,700 2,972 2,754 3,099 2,863 50,700 50,800 2,979 2,761 3,106 2,870 50,800 50,900 2,986 2,767 3,113 2,876 50,900 51,000 2,992 2,774 3,119 2,883 51,000 51,100 2,999 2,781 3,126 2,890 51,100 51,200 3,006 2,788 3,133 2,897 51,200 51,300 3,013 2,795 3,140 2,904 51,300 51,400 3,020 2,801 3,147 2,910 51,400 51,500 3,026 2,808 3,153 2,917 51,500 51,600 3,033 2,815 3,160 2,924 51,600 51,700 3,040 2,822 3,167 2,931 51,700 51,800 3,047 2,829 3,174 2,938 51,800 51,900 3,054 2,835 3,181 2,944 51,900 52,000 3,060 2,842 3,187 2,951 52,000 52,100 3,067 2,849 3,194 2,958 52,100 52,200 3,074 2,856 3,201 2,965 52,200 52,300 3,081 2,863 3,208 2,972 52,300 52,400 3,088 2,869 3,215 2,978 52,400 52,500 3,094 2,876 3,221 2,985 52,500 52,600 3,101 2,883 3,228 2,992 52,600 52,700 3,108 2,890 3,235 2,999 52,700 52,800 3,115 2,897 3,242 3,006 52,800 52,900 3,122 2,903 3,249 3,012 52,900 53,000 3,128 2,910 3,255 3,019 53,000 53,100 3,135 2,917 3,262 3,026 53,100 53,200 3,142 2,924 3,269 3,033 53,200 53,300 3,149 2,931 3,276 3,040 53,300 53,400 3,156 2,937 3,283 3,046 53,400 53,500 3,162 2,944 3,289 3,053 53,500 53,600 3,169 2,951 3,296 3,060 53,600 53,700 3,176 2,958 3,303 3,067 53,700 53,800 3,183 2,965 3,310 3,074 53,800 53,900 3,190 2,971 3,317 3,080 53,900 54,000 3,196 2,978 3,323 3,087 54,000 54,100 3,203 2,985 3,330 3,094 54,100 54,200 3,210 2,992 3,337 3,101 54,200 54,300 3,217 2,999 3,344 3,108 54,300 54,400 3,224 3,005 3,351 3,114 54,400 54,500 3,230 3,012 3,357 3,121 54,500 54,600 3,237 3,019 3,364 3,128 54,600 54,700 3,244 3,026 3,371 3,135 54,700 54,800 3,251 3,033 3,378 3,142 54,800 54,900 3,258 3,039 3,385 3,148 54,900 55,000 3,264 3,046 3,391 3,155 55,000 55,100 3,271 3,053 3,398 3,162 55,100 55,200 3,278 3,060 3,405 3,169 55,200 55,300 3,285 3,067 3,412 3,176 55,300 55,400 3,292 3,073 3,419 3,182 55,400 55,500 3,298 3,080 3,425 3,189 55,500 55,600 3,305 3,087 3,432 3,196 55,600 55,700 3,312 3,094 3,439 3,203 If Form M1, line 9 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: 55,700 55,800 3,319 3,101 3,446 3,210 55,800 55,900 3,326 3,107 3,453 3,216 55,900 56,000 3,332 3,114 3,459 3,223 56,000 56,100 3,339 3,121 3,466 3,230 56,100 56,200 3,346 3,128 3,473 3,237 56,200 56,300 3,353 3,135 3,480 3,244 56,300 56,400 3,360 3,141 3,487 3,250 56,400 56,500 3,366 3,148 3,493 3,257 56,500 56,600 3,373 3,155 3,500 3,264 56,600 56,700 3,380 3,162 3,507 3,271 56,700 56,800 3,387 3,169 3,514 3,278 56,800 56,900 3,394 3,175 3,521 3,284 56,900 57,000 3,400 3,182 3,527 3,291 57,000 57,100 3,407 3,189 3,534 3,298 57,100 57,200 3,414 3,196 3,541 3,305 57,200 57,300 3,421 3,203 3,548 3,312 57,300 57,400 3,428 3,209 3,555 3,318 57,400 57,500 3,434 3,216 3,561 3,325 57,500 57,600 3,441 3,223 3,568 3,332 57,600 57,700 3,448 3,230 3,575 3,339 57,700 57,800 3,455 3,237 3,582 3,346 57,800 57,900 3,462 3,243 3,589 3,352 57,900 58,000 3,468 3,250 3,595 3,359 58,000 58,100 3,475 3,257 3,602 3,366 58,100 58,200 3,482 3,264 3,609 3,373 58,200 58,300 3,489 3,271 3,616 3,380 58,300 58,400 3,496 3,277 3,623 3,386 58,400 58,500 3,502 3,284 3,629 3,393 58,500 58,600 3,509 3,291 3,636 3,400 58,600 58,700 3,516 3,298 3,643 3,407 58,700 58,800 3,523 3,305 3,650 3,414 58,800 58,900 3,530 3,311 3,657 3,420 58,900 59,000 3,536 3,318 3,663 3,427 59,000 59,100 3,543 3,325 3,670 3,434 59,100 59,200 3,550 3,332 3,677 3,441 59,200 59,300 3,557 3,339 3,684 3,448 59,300 59,400 3,564 3,345 3,691 3,454 59,400 59,500 3,570 3,352 3,697 3,461 59,500 59,600 3,577 3,359 3,704 3,468 59,600 59,700 3,584 3,366 3,711 3,475 59,700 59,800 3,591 3,373 3,718 3,482 59,800 59,900 3,598 3,379 3,725 3,488 59,900 60,000 3,604 3,386 3,731 3,495 60,000 60,100 3,611 3,393 3,738 3,502 60,100 60,200 3,618 3,400 3,745 3,509 60,200 60,300 3,625 3,407 3,752 3,516 60,300 60,400 3,632 3,413 3,759 3,522 60,400 60,500 3,638 3,420 3,765 3,529 60,500 60,600 3,645 3,427 3,772 3,536 60,600 60,700 3,652 3,434 3,779 3,543 60,700 60,800 3,659 3,441 3,786 3,550 60,800 60,900 3,666 3,447 3,793 3,556 60,900 61,000 3,672 3,454 3,799 3,563 61,000 61,100 3,679 3,461 3,806 3,570 61,100 61,200 3,686 3,468 3,813 3,577 61,200 61,300 3,693 3,475 3,820 3,584 61,300 61,400 3,700 3,481 3,827 3,590 61,400 61,500 3,706 3,488 3,833 3,597 61,500 61,600 3,713 3,495 3,840 3,604 61,600 61,700 3,720 3,502 3,847 3,611 61,700 61,800 3,727 3,509 3,854 3,618 61,800 61,900 3,734 3,515 3,861 3,624 2025 Tax Tables

37 If Form M1, line 9 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: 61,900 62,000 3,740 3,522 3,867 3,631 62,000 62,100 3,747 3,529 3,874 3,638 62,100 62,200 3,754 3,536 3,881 3,645 62,200 62,300 3,761 3,543 3,888 3,652 62,300 62,400 3,768 3,549 3,895 3,658 62,400 62,500 3,774 3,556 3,901 3,665 62,500 62,600 3,781 3,563 3,908 3,672 62,600 62,700 3,788 3,570 3,915 3,679 62,700 62,800 3,795 3,577 3,922 3,686 62,800 62,900 3,802 3,583 3,929 3,692 62,900 63,000 3,808 3,590 3,935 3,699 63,000 63,100 3,815 3,597 3,942 3,706 63,100 63,200 3,822 3,604 3,949 3,713 63,200 63,300 3,829 3,611 3,956 3,720 63,300 63,400 3,836 3,617 3,963 3,726 63,400 63,500 3,842 3,624 3,969 3,733 63,500 63,600 3,849 3,631 3,976 3,740 63,600 63,700 3,856 3,638 3,983 3,747 63,700 63,800 3,863 3,645 3,990 3,754 63,800 63,900 3,870 3,651 3,997 3,760 63,900 64,000 3,876 3,658 4,003 3,767 64,000 64,100 3,883 3,665 4,010 3,774 64,100 64,200 3,890 3,672 4,017 3,781 64,200 64,300 3,897 3,679 4,024 3,788 64,300 64,400 3,904 3,685 4,031 3,794 64,400 64,500 3,910 3,692 4,037 3,801 64,500 64,600 3,917 3,699 4,044 3,808 64,600 64,700 3,924 3,706 4,051 3,815 64,700 64,800 3,931 3,713 4,058 3,822 64,800 64,900 3,938 3,719 4,065 3,828 64,900 65,000 3,944 3,726 4,071 3,835 65,000 65,100 3,951 3,733 4,078 3,842 65,100 65,200 3,958 3,740 4,085 3,849 65,200 65,300 3,965 3,747 4,092 3,856 65,300 65,400 3,972 3,753 4,099 3,862 65,400 65,500 3,978 3,760 4,105 3,869 65,500 65,600 3,985 3,767 4,112 3,876 65,600 65,700 3,992 3,774 4,119 3,883 65,700 65,800 3,999 3,781 4,126 3,890 65,800 65,900 4,006 3,787 4,133 3,896 65,900 66,000 4,012 3,794 4,139 3,903 66,000 66,100 4,019 3,801 4,146 3,910 66,100 66,200 4,026 3,808 4,153 3,917 66,200 66,300 4,033 3,815 4,160 3,924 66,300 66,400 4,040 3,821 4,167 3,930 66,400 66,500 4,046 3,828 4,173 3,937 66,500 66,600 4,053 3,835 4,180 3,944 66,600 66,700 4,060 3,842 4,187 3,951 66,700 66,800 4,067 3,849 4,194 3,958 66,800 66,900 4,074 3,855 4,201 3,964 66,900 67,000 4,080 3,862 4,207 3,971 67,000 67,100 4,087 3,869 4,214 3,978 67,100 67,200 4,094 3,876 4,221 3,985 67,200 67,300 4,101 3,883 4,228 3,992 67,300 67,400 4,108 3,889 4,235 3,998 67,400 67,500 4,114 3,896 4,241 4,005 67,500 67,600 4,121 3,903 4,248 4,012 67,600 67,700 4,128 3,910 4,255 4,019 67,700 67,800 4,135 3,917 4,262 4,026 67,800 67,900 4,142 3,923 4,269 4,032 67,900 68,000 4,148 3,930 4,275 4,039 68,000 68,100 4,155 3,937 4,282 4,046 If Form M1, line 9 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: 68,100 68,200 4,162 3,944 4,289 4,053 68,200 68,300 4,169 3,951 4,296 4,060 68,300 68,400 4,176 3,957 4,303 4,066 68,400 68,500 4,182 3,964 4,309 4,073 68,500 68,600 4,189 3,971 4,316 4,080 68,600 68,700 4,196 3,978 4,323 4,087 68,700 68,800 4,203 3,985 4,330 4,094 68,800 68,900 4,210 3,991 4,337 4,100 68,900 69,000 4,216 3,998 4,343 4,107 69,000 69,100 4,223 4,005 4,350 4,114 69,100 69,200 4,230 4,012 4,357 4,121 69,200 69,300 4,237 4,019 4,364 4,128 69,300 69,400 4,244 4,025 4,371 4,134 69,400 69,500 4,250 4,032 4,377 4,141 69,500 69,600 4,257 4,039 4,384 4,148 69,600 69,700 4,264 4,046 4,391 4,155 69,700 69,800 4,271 4,053 4,398 4,162 69,800 69,900 4,278 4,059 4,405 4,168 69,900 70,000 4,284 4,066 4,411 4,175 70,000 70,100 4,291 4,073 4,418 4,182 70,100 70,200 4,298 4,080 4,425 4,189 70,200 70,300 4,305 4,087 4,432 4,196 70,300 70,400 4,312 4,093 4,439 4,202 70,400 70,500 4,318 4,100 4,445 4,209 70,500 70,600 4,325 4,107 4,452 4,216 70,600 70,700 4,332 4,114 4,459 4,223 70,700 70,800 4,339 4,121 4,466 4,230 70,800 70,900 4,346 4,127 4,473 4,236 70,900 71,000 4,352 4,134 4,479 4,243 71,000 71,100 4,359 4,141 4,486 4,250 71,100 71,200 4,366 4,148 4,493 4,257 71,200 71,300 4,373 4,155 4,500 4,264 71,300 71,400 4,380 4,161 4,507 4,270 71,400 71,500 4,386 4,168 4,513 4,277 71,500 71,600 4,393 4,175 4,520 4,284 71,600 71,700 4,400 4,182 4,527 4,291 71,700 71,800 4,407 4,189 4,534 4,298 71,800 71,900 4,414 4,195 4,541 4,304 71,900 72,000 4,420 4,202 4,547 4,311 72,000 72,100 4,427 4,209 4,554 4,318 72,100 72,200 4,434 4,216 4,561 4,325 72,200 72,300 4,441 4,223 4,568 4,332 72,300 72,400 4,448 4,229 4,575 4,338 72,400 72,500 4,454 4,236 4,581 4,345 72,500 72,600 4,461 4,243 4,588 4,352 72,600 72,700 4,468 4,250 4,595 4,359 72,700 72,800 4,475 4,257 4,602 4,366 72,800 72,900 4,482 4,263 4,609 4,372 72,900 73,000 4,488 4,270 4,615 4,379 73,000 73,100 4,495 4,277 4,622 4,386 73,100 73,200 4,502 4,284 4,629 4,393 73,200 73,300 4,509 4,291 4,636 4,400 73,300 73,400 4,516 4,297 4,643 4,406 73,400 73,500 4,522 4,304 4,649 4,413 73,500 73,600 4,529 4,311 4,656 4,420 73,600 73,700 4,536 4,318 4,663 4,427 73,700 73,800 4,543 4,325 4,670 4,434 73,800 73,900 4,550 4,331 4,677 4,440 73,900 74,000 4,556 4,338 4,683 4,447 74,000 74,100 4,563 4,345 4,690 4,454 74,100 74,200 4,570 4,352 4,697 4,461 74,200 74,300 4,577 4,359 4,704 4,468 2025 Tax Tables

38 86,800 & over: Use tax rate schedules on page 39. If Form M1, line 9 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: 74,300 74,400 4,584 4,365 4,711 4,474 74,400 74,500 4,590 4,372 4,717 4,481 74,500 74,600 4,597 4,379 4,724 4,488 74,600 74,700 4,604 4,386 4,731 4,495 74,700 74,800 4,611 4,393 4,738 4,502 74,800 74,900 4,618 4,399 4,745 4,508 74,900 75,000 4,624 4,406 4,751 4,515 75,000 75,100 4,631 4,413 4,758 4,522 75,100 75,200 4,638 4,420 4,765 4,529 75,200 75,300 4,645 4,427 4,772 4,536 75,300 75,400 4,652 4,433 4,779 4,542 75,400 75,500 4,658 4,440 4,785 4,549 75,500 75,600 4,665 4,447 4,792 4,556 75,600 75,700 4,672 4,454 4,799 4,563 75,700 75,800 4,679 4,461 4,806 4,570 75,800 75,900 4,686 4,467 4,813 4,576 75,900 76,000 4,692 4,474 4,819 4,583 76,000 76,100 4,699 4,481 4,826 4,590 76,100 76,200 4,706 4,488 4,833 4,597 76,200 76,300 4,713 4,495 4,840 4,604 76,300 76,400 4,720 4,501 4,847 4,610 76,400 76,500 4,726 4,508 4,853 4,617 76,500 76,600 4,733 4,515 4,860 4,624 76,600 76,700 4,740 4,522 4,867 4,631 76,700 76,800 4,747 4,529 4,874 4,638 76,800 76,900 4,754 4,535 4,881 4,644 76,900 77,000 4,760 4,542 4,887 4,651 77,000 77,100 4,767 4,549 4,894 4,658 77,100 77,200 4,774 4,556 4,901 4,665 77,200 77,300 4,781 4,563 4,908 4,672 77,300 77,400 4,788 4,569 4,915 4,678 77,400 77,500 4,794 4,576 4,921 4,685 77,500 77,600 4,801 4,583 4,928 4,692 77,600 77,700 4,808 4,590 4,935 4,699 77,700 77,800 4,815 4,597 4,942 4,706 77,800 77,900 4,822 4,603 4,949 4,712 77,900 78,000 4,828 4,610 4,955 4,719 78,000 78,100 4,835 4,617 4,962 4,726 78,100 78,200 4,842 4,624 4,969 4,733 78,200 78,300 4,849 4,631 4,976 4,740 78,300 78,400 4,856 4,637 4,983 4,746 78,400 78,500 4,862 4,644 4,989 4,753 78,500 78,600 4,869 4,651 4,996 4,760 78,600 78,700 4,876 4,658 5,003 4,767 78,700 78,800 4,883 4,665 5,010 4,774 78,800 78,900 4,890 4,671 5,017 4,780 78,900 79,000 4,896 4,678 5,023 4,787 79,000 79,100 4,903 4,685 5,030 4,794 79,100 79,200 4,910 4,692 5,037 4,801 79,200 79,300 4,917 4,699 5,044 4,808 79,300 79,400 4,924 4,705 5,051 4,814 79,400 79,500 4,930 4,712 5,057 4,821 79,500 79,600 4,937 4,719 5,064 4,828 79,600 79,700 4,944 4,726 5,071 4,835 79,700 79,800 4,951 4,733 5,078 4,842 79,800 79,900 4,958 4,739 5,085 4,848 79,900 80,000 4,964 4,746 5,091 4,855 80,000 80,100 4,971 4,753 5,098 4,862 80,100 80,200 4,978 4,760 5,105 4,869 80,200 80,300 4,985 4,767 5,112 4,876 80,300 80,400 4,992 4,773 5,119 4,882 80,400 80,500 4,998 4,780 5,125 4,889 80,500 80,600 5,005 4,787 5,132 4,896 If Form M1, line 9 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: 80,600 80,700 5,012 4,794 5,139 4,903 80,700 80,800 5,019 4,801 5,146 4,910 80,800 80,900 5,026 4,807 5,153 4,916 80,900 81,000 5,032 4,814 5,159 4,923 81,000 81,100 5,039 4,821 5,166 4,930 81,100 81,200 5,046 4,828 5,173 4,937 81,200 81,300 5,053 4,835 5,180 4,944 81,300 81,400 5,060 4,841 5,187 4,950 81,400 81,500 5,066 4,848 5,193 4,957 81,500 81,600 5,073 4,855 5,200 4,964 81,600 81,700 5,080 4,862 5,207 4,971 81,700 81,800 5,087 4,869 5,214 4,978 81,800 81,900 5,094 4,875 5,221 4,984 81,900 82,000 5,100 4,882 5,227 4,991 82,000 82,100 5,107 4,889 5,234 4,998 82,100 82,200 5,114 4,896 5,241 5,005 82,200 82,300 5,121 4,903 5,248 5,012 82,300 82,400 5,128 4,909 5,255 5,018 82,400 82,500 5,134 4,916 5,261 5,025 82,500 82,600 5,141 4,923 5,268 5,032 82,600 82,700 5,148 4,930 5,275 5,039 82,700 82,800 5,155 4,937 5,282 5,046 82,800 82,900 5,162 4,943 5,289 5,052 82,900 83,000 5,168 4,950 5,295 5,059 83,000 83,100 5,175 4,957 5,302 5,066 83,100 83,200 5,182 4,964 5,309 5,073 83,200 83,300 5,189 4,971 5,316 5,080 83,300 83,400 5,196 4,977 5,323 5,086 83,400 83,500 5,202 4,984 5,329 5,093 83,500 83,600 5,209 4,991 5,336 5,100 83,600 83,700 5,216 4,998 5,343 5,107 83,700 83,800 5,223 5,005 5,350 5,114 83,800 83,900 5,230 5,011 5,357 5,120 83,900 84,000 5,236 5,018 5,363 5,127 84,000 84,100 5,243 5,025 5,370 5,134 84,100 84,200 5,250 5,032 5,377 5,141 84,200 84,300 5,257 5,039 5,384 5,148 84,300 84,400 5,264 5,045 5,391 5,154 84,400 84,500 5,270 5,052 5,397 5,161 84,500 84,600 5,277 5,059 5,404 5,168 84,600 84,700 5,284 5,066 5,411 5,175 84,700 84,800 5,291 5,073 5,418 5,182 84,800 84,900 5,298 5,079 5,425 5,188 84,900 85,000 5,304 5,086 5,431 5,195 85,000 85,100 5,311 5,093 5,438 5,202 85,100 85,200 5,318 5,100 5,445 5,209 85,200 85,300 5,325 5,107 5,452 5,216 85,300 85,400 5,332 5,113 5,459 5,222 85,400 85,500 5,338 5,120 5,465 5,229 85,500 85,600 5,345 5,127 5,472 5,236 85,600 85,700 5,352 5,134 5,479 5,243 85,700 85,800 5,359 5,141 5,486 5,250 85,800 85,900 5,366 5,147 5,493 5,256 85,900 86,000 5,372 5,154 5,499 5,263 86,000 86,100 5,379 5,161 5,506 5,270 86,100 86,200 5,386 5,168 5,513 5,277 86,200 86,300 5,393 5,175 5,520 5,284 86,300 86,400 5,400 5,181 5,527 5,290 86,400 86,500 5,406 5,188 5,533 5,297 86,500 86,600 5,413 5,195 5,540 5,304 86,600 86,700 5,420 5,202 5,547 5,311 86,700 86,800 5,427 5,209 5,554 5,318 2025 Tax Tables

Do you need other 2025 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 M1NC, Federal Adjustments M1NR, Nonresidents/Part-Year Residents M1PR, Homestead Credit Refund M1PRSR, Special Refund M1PRX, Amended Homestead Credit Refund M1PSC, Credit for Parents of Stillborn Children M1QPEN, Qualified Public Pension Subtraction M1R, Age 65 or Older/Disabled Subtraction M1RCR, Credit for Tax Paid to Wisconsin M1REF, Refundable Credits M1RENT, Renter’s Credit M1SA, Minnesota Itemized Deductions M1SLC, Student Loan Credit M1UE, Unreimbursed Employee Business Expenses M1W, Minnesota Income Tax Withheld M1X, Amended Minnesota Income Tax 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 $86,800 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 $86,800, you must use the tax table on pages 32 through 38.

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 $32,570 - - - - - - 5.35% $0 32,570 106,990 1,742.50 + 6.80% 32,570 106,990 198,630 6,803.06 + 7.85% 106,990 198,630 - - - - - - 13,996.80 + 9.85% 198,630

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 $47,620 - - - - - - 5.35% $0 47,620 189,180 2,547.67 + 6.80% 47,620 189,180 330,410 12,173.75 + 7.85% 189,180 330,410 - - - - - - 23,260.31 + 9.85% 330,410

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 $23,810 $0.00 5.35% $0 23,810 94,590 1,273.84 + 6.80% 23,810 94,590 165,205 6,086.88 + 7.85% 94,590 165,205 - - - - - - 11,630.16 + 9.85% 165,205 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 $40,100 - - - - - - 5.35% 0 40,100 161,130 2,145.35 + 6.80% 40,100 161,130 264,050 10,375.39 + 7.85% 161,130 264,050 - - - - - - 18,454.61 + 9.85% 264,050 39

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 Homeowners: Minnesota has two property tax refund programs that may be for you! Regular property tax refund Visit our website at www.revenue.state.mn.us to see if you qualify! Special property tax refund 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.

2025 Schedule M1CD, Child and Dependent Care Credit If you received dependent care benefits, you must complete Parts 1 through 4. If you did not receive dependent care benefits, complete only Parts 1 and 2. You cannot claim child and dependent care expenses if your filing status is Married Filing Separately, unless you meet the requirements listed in the instructions under “Married Persons Filing Separately.” Your First Name and Initial Your Last Name Your Social Security Number Check this box if you meet the requirements to claim the credit under “Married Persons Filing Separately” in the instructions. Check this box if you operate a licensed family day care home and are claiming the credit for your own child(ren). Enter your day care license number: Check this box if you are claiming the credit for your child born in 2025. Check this box if you are claiming the credit for more than one child born in 2025. Part 1 — Table 1. Persons or organizations providing the care (if more than two care providers, see instructions) (a) Care Provider Name (b) Address (c) ID Number (SSN or FEIN) (d) Amount Paid Part 2 — Table 2. Credit for dependent care expenses: Information about qualifying persons (If more than two qualifying persons, see instructions) (a) Qualifying Person Name (b) Date of Birth (MM/DD/YYYY) (c) ID Number (SSN) (d) Qualifying Expenses 1 Add the amounts in column (d) of Table 2. Do not enter more than $3,000 for one qualifying person or $6,000 for two or more qualifying persons. If you completed Part 4, enter the amount from line 32. . . . . . . . . . . . . 1 2 Enter your earned income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 If Married Filing Jointly, enter your spouse’s earned income. If your spouse was a student or was disabled, see instructions. All others, enter the amount from line 2 . . . . . . . . . . . 3 4 Enter the smallest of 1, 2, or 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Adjusted gross income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Enter the decimal amount shown in Table 3 of the instructions that applies to the amount from line 5. . . . . . . . . . . . . 6 7 Multiply line 6 by line 4. If you paid 2024 expenses in 2025, see the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 If line 5 is $64,150 or less, skip line 8 and enter the amount from line 7 on line 9. If line 5 is greater than $64,150, enter the amount from step 6 of the Worksheet for Line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Enter the amount from line 7 or line 8, whichever is less Full-year residents: Enter the result here and on line 1 of Schedule M1REF.

Enter the number of qualifying persons on line 1a of Schedule M1REF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Part-Year Residents, Nonresidents, and American Indians Living on a Reservation 10 If you are married, add lines 2 and 3. If you are single, enter the amount from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Amount of income on line 10 taxable to Minnesota . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Divide line 11 by line 10. Enter the result as a decimal (carry to five decimal places) . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Multiply line 9 by line 12. Enter the result here and on line 1 of Schedule M1REF. Enter the number of qualifying persons on line 1a of Schedule M1REF.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Round amounts to the nearest whole dollar. *251771* 9995 Continued Rev. 7/26

*251871* 2025 Schedule M1CD, page 2 Part 3 — Dependent Care Benefits 14 Enter the total amounts of dependent care benefits you received in 2025 (see instructions) . . . . . . . . . . . . . . . 14

15 Enter the amount of benefits you carried over from 2024 and used in 2025 (see instructions) . . . . . . . . . . . . . 15

16 Enter the amount you forfeited or carried forward to 2026 as a negative amount (see instructions) . . . . . . . . . 16

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

18 Enter the total amount of qualified expenses incurred in 2025 for the care of the qualifying person(s) . . . . . . 18

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

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

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

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

23 Enter $5,000 ($2,500 if Married Filing Separately and you were required to enter

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

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

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

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

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

Part 4 — Complete lines 28 through 32 to claim the child and dependent care credit in Part 2 28 Enter $3,000 ($6,000 if two or more qualifying persons) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

29 Add lines 26 and 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 30 Subtract line 29 from 28. If zero or less, STOP HERE. You do not qualify.

If you paid 2024 expenses in 2025, see the instructions for line 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

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

Do not include any amount in qualifying expenses in column (d) which are included on line 29.

Enter the total of column d on line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

32 Enter the smaller of line 30 or 31. Also, enter this amount on line 1 to claim

the Dependent Care Credit in Part 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

Include this schedule with your Form M1. 9995

2025 Schedule M1CD Instructions What is the purpose of this form? If you paid someone to care for your child or other qualifying person so you (and your spouse, if filing jointly) could work or look for work in 2025, you may claim the credit for dependent care expenses. Am I eligible? If you (and your spouse, if filing a joint return) received earned income, you may be eligible for a credit based on your qualified expenses. You must have documentation showing the expenses you paid for one or both of these: • Someone to care for your child or other qualifying person • Someone for household services To qualify for the credit, all of these must be true: • Your filing status may be Single, Head of Household, Qualifying Surviving Spouse with dependent child, or Married Filing Jointly. If you are Married Filing Separately, see “Married persons filing separately.” • Your adjusted gross income is less than $76,150 with one qualifying person or $88,150 with two or more. • The care was provided so you (and your spouse, if filing jointly) could work or look for work. If you did not find a job and have no earned income for the year, you cannot take the credit. • The care must be for one or more qualifying persons. • The person who provided the care was not your spouse, the parent of your qualifying child, or a person you could claim as a dependent. If your child provided the care, they must have been age 19 or older by the end of 2025, and they cannot be your dependent. • You report the required information about the care provider and the information about the qualifying person in Table 1 and Table 2. The Minnesota credit is refundable, meaning you may benefit even if you have no state tax liability. This is different from the federal credit, which you can only use to offset tax. If you are a part-year or nonresident, you may be eligible for this credit based on your percentage of earned income taxable to Minnesota. Married Persons Filing Separately Generally, married persons filing separately must file a joint return to claim the credit. If your filing status is married Filing Separately and all of these, you are considered unmarried for purposes of claiming the credit. • You lived apart from your spouse during the last 6 months of 2025. • Your home was the qualifying person’s main home for more than half of 2025. • You paid more than half of the cost of keeping up that home for 2025. If you meet all the requirements to be treated as unmarried and meet the remaining requirements under “Am I eligible?” you may generally take the credit. If you do not meet all the requirements to be treated as unmarried, you cannot take the credit. Is there a penalty for fraudulently claiming a credit? Yes. If you file a return that fraudulently claims a credit that results in a refund, we will assess a penalty equal to 50% of the portion of the refund attributable to fraud. If a fraudulently claimed credit reduced your tax liability, we may also assess a penalty equal to 50% of the unpaid tax. Do I need proof of my payments? Yes. Save canceled checks and itemized receipts showing your payments for child and dependent care expenses. We may ask you to show these records if we have questions. Who is a qualifying person? A qualifying person is any person who meets the requirements for the federal credit for child and dependent care expenses. Generally, a qualifying person is someone who lived with you for more than half of the year and is either: • Your dependent child who is younger than 13 • Your disabled spouse or disabled dependent To determine if a child is a dependent, do not use income received as a Minnesota Family Investment Program (MFIP) grant or allowance to or on behalf of the child in order to determine the amount of support the child received. If you were divorced, legally separated, or lived apart from your spouse during the last six months of 2025 and your child is not your dependent, you may claim the credit if your child meets the requirements of a qualifying person. In this case, the other parent cannot treat the child as a quali­ fying person. What expenses qualify? Qualifying expenses are the same as for the federal credit for child and dependent care expenses. Generally, qualifying expenses are expenses you paid for one or both of these: • The care of your qualifying person so you (and your spouse, if filing a joint return) could work or look for work • Household services so you (and your spouse, if filing a joint return) could work or look for work If you worked or actively looked for work during only part of the time you incurred expenses, you must figure your expenses for each day. There are special rules for temporary absences or part-time work in IRS Publication 503. Household services are services needed to care for the qualifying person as well as to run the home. Examples may include the services of a cook, maid, babysitter, housekeeper, or cleaning person if these services were partly for the care of a qualifying person. Do not include the services of a chauffeur or gardener.

Care of the qualifying person The cost of care for the qualifying person includes the cost of services for their well-being and protection. It does not include the cost of food, lodging, education, clothing or entertainment. You can include the cost of care provided outside your home for your dependent under age 13 or any other qualifying person who regularly spends at least eight hours a day in your home. If the care was provided by a dependent care center, the center must meet all applicable state and local regulations. A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. You can include amounts paid for items other than the care of your child (such as food and schooling) only if the items are incidental to the care of the child and cannot be separated from the total cost. Do not include the cost of schooling for a child in kindergarten or above. You can include the cost of a day camp, even if it specializes in a particular activity, such as computers or soccer. Do not include any expenses for send­ ing your child to an overnight camp, summer school, or a tutoring program. If you did not have expenses, you may still qualify for this credit. • If your child was born in 2025, see “What if my child was born in 2025?” • If you are a licensed day care operator, see “What if I am a licensed day care operator?” If you had expenses in 2024 that you paid in 2025, you may be able to increase the credit on your 2025 return. Use the Prior-Year Expense Work­ sheet for line 7 to determine your credit. What if my child was born in 2025? You may be eligible to calculate your credit using $3,000 of expenses for your child born in 2025, even if you did not have actual expenses for that child or only one spouse had earned income. You may only claim the credit for your child and not the child of another person born during the year. Check one of the boxes at the top of the schedule to indicate whether you had a single newborn or multiple newborns in 2025. Do not check both boxes. If all of the following are true, complete the Worksheet for Child Born in 2025. • You had a child (or children) born in 2025. • You had less than $3,000 in child care expenses for the child born in 2025 or you or your spouse (if you are married and filing a joint return) earned less than $3,000. • You (or your spouse if you are married and filing a joint return) did not participate in a pretax dependent care assistance program. What if I am a licensed day care operator? You may be able to claim a credit for the care of your own child if your child was younger than age six at the end of 2025. Your credit amount depends on your child’s age at the end of 2025. • If your child was 16 months or younger, the credit is based on $3,000 of qualified expenses. • If your child was older than 16 months but younger than age six, the credit is based on the amount you would charge for a child of the same age being cared for in your home for the same number of hours (up to the maximum amount of $3,000 per qualifying child). Use the amounts above for entering qualifying expenses in column (d) of Table 2. Do not enter more than $3,000 of qualifying expenses for each child. Place an X in the appropriate box above Part 1. Line Instructions Round amounts to the nearest whole dollar. Married persons filing separately checkbox If your filing status is Married Filing Separately and you meet the requirements listed under Married persons filing separately to claim the credit for dependent care expenses, place an X in the box above Part 1. If you are married filing separately and you did not check the box at the top of the form, do not complete this schedule. Part 1 – Table 1. Persons or organizations providing the care Complete columns (a) through (d) for each person or organization that provided the care. You may use federal Form W-10, Dependent Care Provider’s Identification and Certification, or any other source listed in its instructions to get the information from the care provider. If you do not give correct or complete information, we may disallow your credit and exclusion. If you have more than two care providers, attach a state­ ment to your return with the required information. Worksheet for Child Born in 2025 1 Enter the amount from line 2 of Schedule M1CD. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 If married and filing a joint return, enter the amount from line 3 of Schedule M1CD. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

4 Enter the smaller of step 3 or $3,000 ($6,000, if you had more than one child born in 2025) . . . . . . . . . . . . . . . . . . . . . .

5 If you had another child (or children) born before January 1, 2025, enter the smaller of: . . . . . . . . . . . . . . . . . . . . . . . . . • Your actual childcare expenses paid for them from Table 2 • The amount on Step 1 • The amount on Step 2 (if married and filing a joint return) 6 Add steps 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Columns A and B Enter the care provider’s name and address. If you were covered by your employer’s dependent care plan and your employer furnished the care (either at your workplace or by hiring a care provider), enter your employer’s name in column (a). Next, enter “See W-2” in column (b). Then leave columns (c) and (d) blank. If your employer paid a third party on your behalf to provide the care, you must give the information on the third party in columns (a) through (d). Column D Enter the total amount you actually paid in 2025 to the care provider. Also, include amounts your employer paid to a third party on your behalf. It does not matter when the expenses were incurred. Do not reduce this amount by any reimbursements you received. After completing Part 1 • If you received dependent care benefits, complete Part 3 next. • If you did not receive dependent care benefits, you must only complete Part 2 next. Part 2 – Table 2. Credit for dependent care expenses: Information about qualifying persons Complete columns (a) through (d) for each qualifying person. If you have more than two qualifying persons, attach a statement to your return with the required information. Column C You must enter the qualifying person’s Social Security Number (SSN). Be sure the name and SSN entered match the person’s Social Security card. If the child was born and died in 2025 and did not have an SSN, enter “Died” in column (c) and attach a copy of the child’s birth certifi­ cate, or hospital medical records. Column D Enter the qualifying expenses you incurred and paid in 2025 for the person listed in column (a). Prepaid expenses are treated as paid in the year the care is provided. In column (d) do not include any qualified expenses: • You incurred in 2025 but didn’t pay until 2026. (You may be able to use these expenses to increase your 2025 credit.) • You incurred in 2024 but didn’t pay until 2025. (See instructions for line 7.) • You prepaid in 2025 for care to be provided in 2026. You may use these expenses only to calculate your 2026 credit. To qualify for the credit, you must have one or more qualifying persons. You should show the expenses for each qualifying person in column (d). If you paid qualified expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. The limit does not need to be divided equally. For example, if you paid and incurred $2,500 of qualified expenses for the care of one qualifying person and $3,500 for the care of another qualifying person, you can use the combined total ($6,000) to calculate the credit. Lines 2 and 3 If you are Married Filing Jointly, figure your and your spouse’s earned income separately. Enter your earned income on line 2 and your spouse’s earned income on line 3. Earned income for figuring the credit generally includes these amounts: • If you are filing federal Schedule C as a statutory employee, the amount shown on line 1 of Schedule C. • The amount shown on line 3 of federal Schedule SE, minus any deduction you claim on line 15 of federal Schedule 1. • If you use the optional method to figure self-employment tax, subtract any deduction you claim on line 14 of Schedule 1 from the total of the amounts shown on lines 3 and 4b of Schedule SE. • If you received church employee income of $108.28 or more, subtract any deduction you claim on line 15 of Schedule 1 from the total amounts shown on lines 3 and 4b of Schedule SE. • The amount from line 1z of Form 1040 or 1040-SR, minus any amount: • Included for a scholarship or fellowship grant not reported to you on federal Form W-2. • Excluded as foreign earned income (including housing exclusion) on line 43 of federal Form 2555. • Also reported on federal Schedule SE because you were a member of the clergy or you received $108.28 or more of church employee income. • Received for work performed while an inmate in a penal institute. • Received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457(b) plan. This amount may be reported in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. If you received nontaxable combat pay, you may elect to include it in earned income. Including this income will only give you a larger credit if you (or your spouse’s) other earned income is less than the amount entered on line 1. Include the nontaxable combat pay on line 2 (or 3 for your spouse) to make this election. If you both received nontaxable combat pay, each of you may make your own election. The amount of your nontaxable combat pay is shown in box 12 of Form W-2 with code Q. If your spouse was a student or disabled Your spouse was a full-time student if he or she was enrolled as a full-time student at a school for some part of five calendar months during 2025. The months do not need to be consecutive. A school does not include an on-the-job training course, a correspondence school, or a school offering courses only through the internet. Your spouse was disabled if they were not physically or mentally capable of self-care. Figure your spouse’s earned income on a monthly basis.

For each month or part of a month your spouse was a student or was disabled, they were considered to have worked and earned income. Their earned income for each month is considered to be at least $250 ($500 if caring for more than one qualifying person in 2025). Include the amount on line 3. If your spouse also worked during that month, use the higher of $250 (or $500) or their actual earned income for that month. For any month they were not a student or disabled, use their actual earned income if they worked during that month. Line 5 — Adjusted Gross Income Enter the amount from line 1 of Form M1. If the amount is less than zero, enter the negative number and put parentheses around it. Line 6 — Decimal Table 3 If line 5 is Over But not over Decimal Amount $15,000 or less .35 15,000 17,000 .34 17,000 19,000 .33 19,000 21,000 .32 21,000 23,000 .31 23,000 25,000 .30 25,000 27,000 .29 27,000 29,000 .28 29,000 31,000 .27 31,000 33,000 .26 33,000 35,000 .25 35,000 37,000 .24 37,000 39,000 .23 39,000 41,000 .22 41,000 43,000 .21 43,000 No limit .20 Line 7 — Worksheet for Line 7 Line 8 — Worksheet for Line 8 If your adjusted gross income on line 5 is less than or equal to $64,150 do not complete the worksheet and enter the amount from line 5. Part 3 — Dependent Care Benefits Lines 14 and 15 Dependent care benefits include: • Amounts your employer paid directly to either you or your care provider for the care of your qualifying persons while you worked • The fair market value of care in a day care facility provided or sponsored by your employer • Pre-tax contributions you made under a dependent care flexible spending arrangement (FSA) Prior-Year Expense Worksheet for Line 7 1 Enter your 2024 qualified expenses paid in 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Enter your 2024 qualified expenses paid in 2025 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Add the amounts on steps 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Enter $3,000 if care was for one qualifying person ($6,000 if for two or more). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Enter any dependent care benefits received in 2024 and deducted on your federal return and/or excluded from your income in 2024. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Subtract step 5 from step 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Compare your earned income for 2024 and your spouse's earned income for 2024 and enter the smaller amount . . 7 8 Compare the amounts on steps 3, 6, and 7 and enter the smallest amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Enter the amount on which you figured the credit for 2024. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Subtract the amount on step 9 from the amount on step 8 and enter the result. If zero or less, stop here. You cannot increase your 2025 credit by any previous year's expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Enter your 2024 adjusted gross income (from your 2024 Schedule M1CD, line 5). . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Find your 2024 adjusted gross income in the table for line 6 of Schedule M1CD and enter the corresponding decimal amount here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Multiply step 12 by step 10. Add this amount to your 2025 credit and enter the total on line 7 of Schedule M1CD. Enter the following on the dotted line next to line 7: "CPYE" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior-year expenses and how you figured the credit. Worksheet for Line 8 (If Line 5 is More Than $64,150) 1 Enter the amount from line 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

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

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

$64,150

Your salary may have been reduced to pay for these benefits. If you received dependent care benefits as an employee, they should be shown in box 10 of your 2025 federal Form(s) W-2. Benefits you received as a partner should be shown in box 13 of your federal Schedule K-1 (Form 1065) with code O. Line 16 If you had an employer-provided dependent care plan, enter on line 16 the total of these amounts included on line 14. • Any amount you forfeited. You forfeited an amount if you did not receive it because you did not incur the expense. Do not include amounts you expect to receive at a future date. • Any amount you did not receive but are permitted by your employer to carry forward and use in the following year during a grace period. Lines 20 and 21 Use the instructions for lines 2 and 3 to determine earned income to enter on line 20. If you are Married Filing Jointly, use the instructions from lines 2 and 3 to determine earned income to enter on line 21. If you are any other filing status, enter the amount from line 20 on line 21. Part 4 If you are reporting dependent care benefits in Part 3, you must complete lines 28 through 32 if you are also claiming the credit in Part 2. Questions? Need forms? • Website: www.revenue.state.mn.us • Email: individual.incometax@state.mn.us • Phone: 651-296-3781 or 1-800-652-9094

2025 Schedule M1CWFC, Minnesota Child and Working Family Credits Section 1 To claim this credit, you must be a full- or part-year resident of Minnesota. If you are a full-year nonresident, you are not eligible for this credit. Do not complete Schedule M1CWFC if you have a 2-year or 10-year IRS ban or are otherwise restricted from claiming the federal Earned Income Credit (EIC). our First Name and Initial

Last Name Your Social Security Number *251481* Check this box if you are married filing separately and meet the exceptions in the instructions Advance Payment of Child Tax Credit for 2026 (Section 3) Note: If you elect to receive advance payment of your 2025 child tax credit, you are required to file a 2026 income tax return, regardless of other filing requirements and you may have to repay your advance payment in certain situations. See instructions for more information. Check this box if you are electing to receive advance payment of your 2026 child tax credit (see instructions) Reconciliation of Advance Payments received during 2025 (Section 2) Check this box if you received an advance payment of your 2025 Child Tax Credit. (see instructions) A Enter the total advance payments of your child tax credit you received for 2025 . . . A B If you received advance payments, what was your Minimum Credit Base from line 19 (line 20 if a part-year resident) of your 2024 Schedule M1CWFC . . . . . B C Enter the number of Qualifying Children from line 7

1 Enter the amount from line 1 of Form M1 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

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

3 If line 2 is greater than $9,480, enter $9,480 . Otherwise enter the amount from line 2 . . . . . . . . . . . . . . . . . . . . . 3

4 Multiply line 3 by 4% (.04) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Credit for Qualifying Older Children: If you have: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 • One qualifying older child, enter $1,000 • Two qualifying older children, enter $2,270 • Three or more qualifying older children, enter $2,710

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

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

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

9 Add lines 6 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Enter the greater of line 1 or 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Enter $37,910 if married filing jointly or $31,950 for any other filing status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 If line 10 is less than line 11, see instructions. Otherwise, subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . 12 13 If you had an amount on line 5 but not on line 8, enter 9%(.09). Otherwise enter 12% (0.12) . . . . . . . . . . . . . . 13 9995 Y of your 2024 Schedule M1CWFC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C Rev . 7/26

2025 M1CWFC, page 2 14 Multiply line 12 by line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Subtract line 14 from line 9. If less than zero, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Nonresidents: Enter 0 . 16 Part year residents: See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

Nonresidents: Enter 0 .

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

If you did not receive advance payments of your 2025 credit, enter the amount from line 15

(line 16 if a part year resident) on line 2 of Schedule M1REF. Continue to line 17 if you • Received advance payments of your 2025 child tax credit OR • Checked the box at the top of this form to receive advance payments of your 2026 child tax credit. 17 Divide line 8 by line 9. Round to the nearest five decimal places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17

18 Full year residents: Multiply line 15 by line 17. Part year residents: Multiply line 16 by line 17 . . . . . . . . . . . . 18 If you did not receive advance payments of your 2025 child tax credit, skip lines 19 through 27 and go to line 28 to determine your advance payments for your 2026 child tax credit. Otherwise, continue to line 19. Section 2 — Reconciliation of 2025 Advance Payments and Minimum Credit 19 Subtract line 18 from line 15. If a part year resident, subtract line 18 from line 16. . . . . . . . . . . . . . . . . . . . . . . 19

20 If line 15 (or line 16 for part-year residents) is 0, enter 0. Otherwise enter the amount from Line B. . . . . . . . . 20

21 Divide the number of qualifying children you had this year (line 7) by the number you had in 2024 (line C).

Round to the nearest five decimal places. If greater than 1, enter 1. (see instructions) . . . . . . . . . . . . . . . . . . . 21

22 Multiply line 20 by line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22

23 If you entered zero on line 20, enter 0 here. Otherwise, enter the greater of lines 18 and 22. . . . . . . . . . . . . . .23 24 Add lines 19 and 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24 25 Enter the total amount of advance payments of your 2025 child tax credit (line A) (see instructions) . . . . . . . .25

26 Remaining 2025 credit: If line 24 is greater than line 25, subtract line 25 from line 24. Enter the result here

and on line 2 of Schedule M1REF. (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26

27 Repayment: If line 25 is greater than line 24, subtract line 24 from line 25. Enter the result here

and on line 14b of Form M1. Do not enter an amount on line 2 of Schedule M1REF (see instructions) . . . . . . .27

Section 3 — Advance Payment of 2026 Child Tax Credit 28 Multiply line 18 by 50% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 29 If you claimed a qualifying child who was 17 at the end of 2025, divide the number of qualifying children

who were under 17 by your total number of qualifying children (round to the nearest five decimal places).

Otherwise, enter 1 on line 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29

Number of Qualifying Children for the Child Tax Credit who were under 17 at the end of 2025: 30 Multiply line 28 by line 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 31 Divide line 30 by three to get the amount of each advance payment you will receive . . . . . . . . . . . . . . . . . . . . 31 32 Direct deposit for your advance payments

Checking Savings

Routing Number Account Number Include this schedule with your Form M1. Enter the number of qualifying children on line 2a and the number of qualifying older children on line 2b of Schedule M1REF. *251501* 9995

2025 Schedule M1CWFC Instructions Purpose of this Schedule Use this schedule to determine the amount of your Minnesota Working Family Credit and Child Tax Credit for 2025 and your Advance Child Tax Credit Payments and Minimum Credit Base for 2026. You must complete Schedule M1DQC, Dependents and Qualifying Children, to determine who is a qualifying child and qualifying older child. The Working Family Credit is four percent of your first $9,480 of earned income plus an additional amount for up to three qualifying older children. See Schedule M1DQC to determine who is a qualifying older child. For 2025, the maximum working family credit is: • $379 with zero qualifying older children • $1,379 with one qualifying older child • $2,649 with two qualifying older children • $3,089 with three or more qualifying older children You may claim the credit for qualifying older children and child tax credit even if you have no earned income. The Minnesota Child Tax Credit is $1,750 for each qualifying child under the age of 18. See Schedule M1DQC to determine who you may claim as a qualifying child for the child tax credit. The Working Family Credit and Child Tax Credit are reduced when your adjusted gross income exceeds $31,950 ($37,910 if married filing jointly). The amount of the credit is reduced by 12 percent of adjusted gross income (AGI) that exceeds the limit. If you had at least one qualifying older child but no qualifying child for the child tax credit, your credit is reduced by 9 percent of AGI exceeding the limit. If you, your spouse (if married and filing a joint return) or your qualifying children do not have a Social Security Number, you may use an Individual Taxpayer Identification Number (ITIN) to claim these credits. What’s new Beginning with tax year 2025, all taxpayers who elected to receive advance payments on their 2024 individual income tax return, must file Form M1, Individual Income Tax, and must include Schedule M1CWFC. You will use Schedule M1CWFC to reconcile advance payments of your 2025 Child Tax Credit you already received. You must file Schedule M1CWFC even if you are not eligible to claim the credits on Schedule M1CWFC in 2025. If you elected to received advance payments of your 2025 tax credit, you will receive a Summary Letter from Revenue in January of 2026. This letter includes information needed to complete Lines A, B, and C. If you did not receive a letter, contact us to have the letter resent and to get the information you need to complete your return. You may elect to receive advance payments of your 2026 Child Tax Credit if you are eligible for the 2025 Child Tax Credit. See additional information under Advance Payment of 2026 Child Tax Credit. Beginning with tax year 2025, you may be eligible for a Minimum Credit Base which is up to 50% of your Child Tax Credit received in the prior year. To be eligible for the 2025 Minimum Credit Base, you must have received advance payments of your 2025 Child Tax Credit and you must also be eligible for a 2025 Child Tax Credit when you file your 2025 return. The Minimum Credit Base may be reduced if you are claiming fewer qualifying children on your 2025 return than your 2024 return or if you are a part year resident in 2025. Am I eligible? You must meet all of these requirements to be eligible to claim the Minnesota Working Family and Child Tax credits: • You were a full-year or part-year resident of Minnesota in 2025 (if you are a member of the military, see below) • You have investment income less than $11,950 (if you have investment income greater than $11,950 complete step 2 in the instructions for line 27 of Form 1040 to determine if you are eligible to claim the credits on this schedule) • You are not a dependent of another person • If you have no qualifying children on rows 10 and 11 of Schedule M1DQC, you or your spouse must be between the ages of 19 and 64 • If you have no qualifying children on rows 10 and 11 of Schedule M1DQC, you and your spouse’s main residence must have been in the United States for more than half of 2025 • If you are married and you or your spouse are a nonresident alien, your filing status must be Married Filing Jointly You are not eligible if any of these apply: • You have a 2-year or 10-year IRS ban on claiming the federal Earned Income Credit (EIC) • You are the dependent or qualifying child of another person • Your filing status is Married Filing Separately, unless you meet the exception and requirements under Exception for Those Who are Married and Filing Separately below Earned income does not include: • Any amount included on line 1z of Form 1040 or 1040-SR that is a taxable scholarship or fellowship grant not reported on a Form W-2 • Any amount included on line 1z of Form 1040 or 1040-SR that you received for work performed while an inmate in a penal institution, or • Any amount included on line 1z of Form 1040 or 1040-SR that you received as a pension or annuity from a nonqualified deferred compen­ sation plan or nongovernmental section 457 plan

Exception for Those Who are Married and Filing Separately Check the box at the top of Schedule M1CWFC if your filing status is Married Filing Separately, you have at least one qualifying child on Schedule M1DQC who lived with you for more than half of 2025 and either of these apply: • You do not share the same principal abode as your spouse for at least the last six months of 2025 • You are legally separated from your spouse according to Minnesota law under a written separation agreement or a decree of separate maintenance and do not live in the same household as your spouse at the end of 2025 Treatment of military personnel stationed outside Minnesota If you are a member of the Armed Forces, you will be treated as if you resided in Minnesota during any period which you are stationed out­ side the United States while serving on extended active duty with the U.S. Armed Forces. “Extended active duty” means any period of active duty pursuant to a call or order to such duty for a period in excess of 90 days or for an indefinite period. You must otherwise be a resident of Minnesota. You may include nontaxable combat pay as earned income. Is there a penalty for fraudulently claiming a refund? Yes. If you file a return that fraudulently claims a credit that results in a refund, you may be assessed a penalty equal to 50% of the portion of the refund attributable to fraud. If a fraudulently claimed credit reduced your tax liability, you may also be assessed a penalty equal to 50% of the unpaid tax. Line Instructions Round amounts to the nearest whole dollar. Reconciliation of advance payments If you received advance payments of your 2025 child tax credit, check the box at the top of the schedule and complete lines A, B, and C. When you complete Schedule M1CWFC, you must complete lines 17 through 27 to determine any advance payment you might need to repay, the remaining amount of your 2025 credit and eligibility for the Minimum Credit Base is based on the amount of your 2024 Child Tax Credit. What do I include on line A? On line A, include the advance payments of your 2025 Child Tax Credit. This amount is included on your Summary Letter. If you did not receive a Summary Letter, contact us to get the letter sent to you or to find these amounts. If you had a change in a filing status from 2024 to 2025 follow the instructions in the table below: If, in 2024 And, in 2025 Then, on your 2025 return You filed married filing jointly File as single, married filing separately, or head of household Include 50% of the payments from your Summary Letter on line A You filed head of household File married filing jointly Combine the advance payments you and your spouse are required to include from your Summary Letter(s) on line A You filed married filing jointly File as a qualifying surviving spouse Include all the payments from your Summary Letter on line A What do I include on line B? Enter the amount from line 19 (line 20 if a part year resident) of your 2024 Schedule M1CWFC. If you had change in filing status, follow the instructions in the table below: If, in 2024 And, in 2025 Then, on your 2025 return You filed married filing jointly File as single, married filing separately, or head of household Each spouse should include the amount from your joint return on line B. You filed head of household File married filing jointly Include the amount from both spouse’s 2024 returns You filed married filing jointly File as a qualifying surviving spouse Include the amount from your joint return on line B What do I include on line C? Enter the number of qualifying children from line 7 of your 2024 Schedule CWFC. If you had a change in filing status, follow the instructions in the table below: If, in 2024 And, in 2025 Then, on your 2025 return You filed married filing jointly File as single, married filing separately, or head of household Each spouse should include the same number from your 2024 joint income tax return on line C. You filed head of household File married filing jointly Combine the number of qualifying children from each of your 2024 returns on line C You filed married filing jointly File as a qualifying surviving spouse Include the same number from your 2024 joint income tax return on line C

Line 1 Enter the amount from line 1 of Form M1. Line 2 Use the Worksheet for Earned Income below to determine the amount for line 2. You must use your 2025 earned income when completing this worksheet. Line 5 You must complete Schedule M1DQC to determine which of your qualifying children are eligible to be claimed as a qualifying older child on line 5. Use the information from that schedule to determine what amount to enter on line 5. Line 7 You must complete Schedule M1DQC to determine who is a qualifying child for the Minnesota Child Tax Credit. Enter the number of boxes checked from Row 10 of Schedule M1DQC on line 7 of this schedule. Line 12 If line 10 is less than line 11, skip line 13 and use the amount from line 9 on line 15. Line 16 If you were a full-year nonresident enter 0. If you are a part-year resident, you will determine your credit using your percentage of income taxable to Minnesota. If your Minnesota gross income is: • $14,950 or more, multiply line 15 by line 30 of Schedule M1NR. Enter the result on line 16 • Less than $14,950, you should have entered zero on line 28 of Schedule M1NR, Nonresidents/Part-Year Residents. To determine this credit, fully complete Schedule M1NR (do not skip lines 16-27) to determine what the amounts would have been. Then, complete the Worksheet for Line 16 below. Lines 17 and 18 If you did not receive advance payments and are not electing to receive advance payments for 2026, do not complete lines 17 and 18. Enter the amount from line 15 (line 16 if a part year resident) on line 2 of Schedule M1REF. Complete lines 17 and 18 if you received advance payments of your 2025 child tax credit or you are electing to receive advance payments of your 2026 child tax credit. After completing lines 17 and 18, complete section 2 if you received advance payments and complete section 3 if you elected to receive advance payments of your 2026 child tax credit. Worksheet for Line 16 (for part-year residents whose Minnesota gross income is less than $14,950 Note: If you are a full-year nonresident, do not use this worksheet. You are not eligible for this credit. 1 Line 15, column B, of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Line 27, column B, of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract step 2 from step 1. (If result is zero or less, STOP HERE. You do not qualify for the credit) . . . . . . . . . . . . . . . . . . . 4 Line 29 of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Divide step 3 by step 4 and enter the result as a decimal (carry to five decimal places). If step 3 is more than step 4, enter 1.0. Enter the result on the space provided on line 16 of this schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Amount from line 15 of Schedule M1CWFC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Multiply step 5 by step 6. Enter the result on line 16 of Schedule M1CWFC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Worksheet for Earned Income 1 Line 1z of federal Form 1040 or 1040-SR. Church employees and clergy, see instructions below for Step 1 . . . . . . . . . . . . . 2 Enter all of your nontaxable combat pay if you elect to include it in earned income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Add steps 1 and 2. Enter the result on Line 2 of this schedule, unless you were self-employed, filing federal Schedule SE as a member of the clergy, had church employee income, or are filing federal Schedule C as a statutory employee. If any of these apply, continue to step 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Use the amount from step 3 of this worksheet on line 4a of Worksheet B from the instruction for line 27 of Form 1040. Complete Worksheet B in the federal instructions and enter the amount from Step 6 of EIC Worksheet B on line 2 of this schedule.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Instructions for Worksheet for Earned Income Step 1 If you are a church employee, determine how much was reported on both line 1z of Form 1040 or 1040-SR and line 5a of federal Schedule SE. Subtract the combined amounts reported on both lines from the amount reported on line 1z of Form 1040 or 1040-SR. Enter the result on Step 1. If you are a minister, a member of a religious order that has not taken a vow of poverty, or a Christian Science Practitioner, determine the amount reported on both line 1 of Form 1040 or 1040-SR and line 2 of federal Schedule SE. Subtract the combined amounts reported on both lines from the amount reported on line 1z of Form 1040 or 1040-SR. Enter the result on Step 1.

Section 2 — Reconciliation of 2025 Advance Payments and Minimum Credit Base Line 20 Full year resident: If line 15 is greater than zero, enter the amount from line B on line 20. If line 15 is zero, enter zero on line 20. Part year resident: If line 16 is greater than zero, enter the amount from line B on line 20. If line 16 is zero, enter zero on line 20. Line 21 Divide the number of qualifying children you had this year on line 7 by the number of qualifying children you had in 2024 included on line C. If line 7 is greater than line C, enter 1 on line 21. Line 25 See “What do I include on line A?” under Reconciliation of Advance Payments to determine what amount to enter on line A. After determining what amount to enter on line A, enter the amount from line A on line 25. Line 26 If line 24 is greater than line 25, your 2025 credit is greater than the payments you already received. Subtract the payments you already received from your 2025 credit, enter the result on line 26 and include this amount on line 2 of Schedule M1REF. Line 27 If line 25 is greater than line 24, your 2025 credit is less than the payments you received and you must repay the amount that exceeded your 2025 credit. Subtract your 2025 credit from your advance payments, enter the result on line 27 and include this amount on line 14b of Form M1. Section 3 — Advance Payment of 2026 Child Tax Credit You may elect to receive advance payment of your 2026 Child Tax Credit by checking the box at the top of Schedule M1CWFC. You must be eligible for a child tax credit in 2025 to receive advance payments for 2026. If you receive advance payments, you may have to repay the advances. See Reconciliation of advance payments for more information. If you elect to receive advance payments you: • Are eligible to claim a 2026 Minimum Credit Base (See Tax Year 2026 Minimum Credit Base for more information) • Must file a 2026 income tax return even if you are not required to file a Minnesota return • Must file a 2026 income tax return even if you no longer have qualifying children for the child tax credit If you elect to receive advance payments of your 2026 child tax credit you must file a 2026 income tax return. You may elect to receive advance payments if all of these are true: • You file your original return on or before April 15 • You have qualifying children under the age of 17 at the end of 2025 • You were a resident of Minnesota on December 31, 2025 Married Filing Jointly If you are married and filing a joint return, each spouse is considered to have received half of the total advance payments on a joint return. If you are no longer married, both spouses are required to file 2026 Minnesota Individual Income tax returns, with 50% of all advance payments attributed to each former spouse. Deceased Spouse If you are filing as Married Filing Joint and one spouse died prior to filing your 2026 return, all advance payments you receive in 2026 are attributed to the surviving spouse. The surviving spouse is required to file a 2026 Minnesota Individual Income tax return claiming all of the advance payments. Timing of Advance Payments If you are eligible and elect to receive the advance payments, the payments will begin after July 1. The payments will be made in three equal amounts. For more information about advance payments go to our website at revenue.state.mn.us and enter advance child tax credit pay­ ments into the Search box. Amending your return You cannot elect to receive advance payments on an amended return if you did not already elect to receive advance payments on your original return. If you amend your income tax return and there is a change to your child tax credit, you will no longer receive advance payments of your 2026 child tax credit. Supplemental Nutrition Assistance Program (SNAP) recipients SNAP benefits or eligibility for benefits may be impacted if you received advance payments of your Child Tax Credit. If you choose to re­ ceive the Child Tax Credit with your return during tax filing season, it will not impact your eligibility or benefit amount for SNAP. For more information, contact the SNAP center at the Minnesota Department of Children, Youth, and Families at 1-800-657-3698 or online at dcyf.mn.gov/snap-ctc. Tax Year 2026 Minimum Credit Base If you receive advance payments of your 2026 credit, you may be eligible for the Minimum Credit Base on your 2026 return. The Minimum Credit Base is based on 50% of your 2025 child tax credit but reduced if you have fewer qualifying children for the child tax credit in 2026 than you had in 2025. For more information on the Minimum Credit Base, go to our website at revenue.state.mn.us and enter advance child tax credit payments into the Search box.

Deposit information If you want the advance payments for your 2026 Child Tax Credit by direct deposit, provide the bank routing and account information. 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. You must use an account not associated with any foreign banks. By completing line 32, 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. If you do not check the box, or enter bank account information, you will receive advance payments by check. Reconciliation of advance payments for 2026 If you elect to receive advance payments of your 2026 child tax credit, you must file a 2026 Minnesota income tax return and compare the payments you received to your eligible credit. If the total advance payments you received are greater than the total credit you are eligible for, you will have to repay the excess payment amount. The excess will be added to your tax due for the year and will reduce your refund or increase your tax liability. For example, you may have to repay some or all of your advance payments of your child tax credit on your 2026 income tax return if: • You have fewer qualifying children on your 2026 return • You are no longer eligible for the 2026 Minimum Credit • Your advance payments exceed your 2026 tax refund • You were a full-year resident in 2025 and became a part-year or non-resident in 2026 For more information on reconciliation of advance payments, go to our website at revenue.state.mn.us and enter advance child tax credit payments into the Search box.

2025 Schedule M1DQC, Dependents and Qualifying Children Use this schedule to provide information about your dependents and qualifying children. If you need to list more than three, use additional Schedules M1DQC to list the additional dependents and qualifying children. Your First Name and Initial Last Name Social Security Number A — Child 1 B — Child 2 C — Child 3 First name and middle initial . . . . . . . . . . . . . . . . . . . a1 b1 c1 Last name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a2 b2 c2 Social Security Number or Individual Taxpayer Identification Number . . . . . . . . . . . . . . . . . . . . . . . . . . a3 b3 c3 Date of Birth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a4 b4 c4 Relationship to you . . . . . . . . . . . . . . . . . . . . . . . . . . . . a5 b5 c5 Check the box if you are claiming them as a dependent . . . . . . . . . . . . . . . . a6 b6 c6 Number of months they lived with you . . . . . . . . . . a7 b7 c7 Check the box if they were over age 17 but under age 24 and a full-time student . . . . .a8 b8 c8 Check the box if they were permanently and totally disabled in any part of 2025 . . . . . . . .a9 b9 c9 Check the box if they are a qualifying child . . . . . a10 b10 c10 Check the box if they are a qualifying older child a11 b11 c11 9995 *251601*

2025 Schedule M1DQC Instructions Purpose of this Schedule Use this schedule to provide information regarding individuals you are claiming as a dependent on Form M1 and as a qualifying child on Schedule M1CWFC, Minnesota Child and Working Family Credits. Dependents. You must claim the same dependents on your Minnesota individual income tax return that you claimed on your federal Form 1040 or 1040-SR. Include information about your dependents on rows 1 through 5 and check the box in row 6 for each dependent. Qualifying child. A qualifying child is a child who generally meets the definition of a qualifying child for the federal earned income tax credit. They must pass all four qualifying tests (age, relationship, residency, and joint return) and cannot be claimed by more than one person as a qualifying child. A child may be a qualifying child for Minnesota purposes if they have a Social Security number, an individual taxpayer identification number (ITIN), or an adoption taxpayer identification number (ATIN). How do I claim a qualifying child on Schedule M1DQC? Use rows 7 through 11 to provide information about qualifying children. If you did not claim the child as a dependent, you must complete rows 1 through 5 before continuing to rows 7 through 11. If you completed Schedule EIC (Form 1040), enter the same number of months the child lived with you in row 7 that you entered on Schedule EIC, then follow the instructions for rows 8 through 11. If you did not complete Schedule EIC, follow the instructions for rows 7 through 11. Note: IRS Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, cannot be used to determine if a child is a qualifying child for the Minnesota child tax credit, credit for qualifying older children, dependent care credit, or education credit. If you are the custodial parent and release your claim for the exemption for your child using Form 8332, you may still be eligible to claim the child as a qualifying child on this schedule if they meet the four qualifying tests. Only one parent may claim the child as a qualifying child. Instructions Rows 1 through 5 Use rows 1 through 5 to provide information about the dependents and qualifying children you are claiming on your Minnesota return. If you claimed dependents on your federal return, use the same information you provided when completing federal Form 1040 or 1040-SR in rows 1 through 5 of this schedule. Row 6 Check the box in row 6 if you claimed the individual as a dependent on your federal return. Row 7 Enter the number of months they lived with you during 2025. If they lived with you for more than half of 2025 but less than 7 months, enter “7.” If they were born or died in 2025 and your home was their home for more than half the time they were alive during 2025, enter “12.” If they lived with you less than six months during 2025, do not complete rows 8 through 11. You cannot claim the Minnesota child tax credit for a child who did not live with you for more than half of the year, even if you paid most of the child’s living expenses. If you entered less than 6 months in row 7, do not continue to row 8 unless one of the these applies: • Birth • Death • Kidnapping, see “Exception to time lived with you” in the instructions for Form 1040, line 27 • Temporary absence Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or deten­ tion in a juvenile facility, count as time the child lived with you. A child is considered to have lived with you for more than half of 2025 if the child was born or died in 2025 and your home was the child’s home for more than half the time the child was alive. If you adopted the child in 2025, the child was lawfully placed with you for legal adoption by you in 2025, or the child was an eligible foster child placed with you during 2025 and your main home was the child’s main home for more than half the time since the child was adopted or placed with you in 2025, then the child is considered to have lived with you for more than half of 2025. Rows 8 through 11 – Qualifying Child Follow the steps below to determine who you may claim as a qualifying child for the Minnesota child tax credit or the credit for qualifying older children on Schedule M1CWFC. Complete rows 8 through 11 based on your responses to the steps for each individual. Continued

Does your dependent qualify you for the Minnesota child tax credit or the credit for a qualifying older child? Step 1 Is the child your son, daughter, stepchild, foster child, brother, sister, step­ brother, stepsister, half-brother, half-sister, or a descendant of any of them? If yes, continue to step 2. If no, stop here. Step 2 Did the child have an SSN, ITIN, or adoption taxpayer identification number (ATIN) issued on or before the due date of your return (including exten­ sions)? If yes, continue to step 3. If no, stop here. Step 3 Were they permanently and totally disabled in 2025? If yes, check the box in Row 9 and continue to step 4. If no, continue to step 4. Step 4 Were they under age 18 at the end of 2025? If yes, check the box in Row 10 and stop here. If no and you checked the box in row 9, check the box in row 11 and stop here. If no and you did not check the box in row 9, continue to step 5. Step 5 Were they under age 24 at the end of 2025 and younger than you (or your spouse if married filing jointly)? If yes, continue to step 6. If no, stop here. Step 6 Were they over the age of 17? If yes, continue to step 7. If no, stop here. Step 7 Were they a full-time student? If yes, check the boxes in Rows 8 and 11. If no, continue to step 8. Step 8 Were they under the age of 19 at the end of the year? If yes, check the box in row 11. If no, they do not qualify for the Minnesota child tax credit or the credit for qualifying older children. Step 1: You cannot claim the child as a qualifying child if they did not live with you for more than half of the year, even if you paid most of the child’s living expenses. If the child did not live you for more than half of the year because of a temporary absence, birth, death, or kidnap­ ping, see exceptions for the time they lived with you in the instructions for Row 7. Step 2: Answer “yes” if you are applying for an ITIN or ATIN for the child on or before the due date of your return. Step 3: A person is permanently and totally disabled if, at any time in 2025, the person can’t engage in any substantial gainful activity be­ cause of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death. Step 7: A student is a child who during any part of 5 calendar months of 2025 was enrolled as a full-time student at a school or took a full- time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or me­ chanical school. It doesn’t include an on-the-job training course, correspondence school, or school offering courses only through the internet.

2025 Schedule M1ED, K–12 Education Credit You must have receipts as proof of your education expenses. Keep these receipts with your tax records. Your First Name and Initial Last Name Social Security Number Total Number of Qualifying Children 1 Adjusted gross income (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

If you have one or two qualifying children and line 1 is $81,820 or more, STOP HERE. You do not qualify. If you have more than two qualifying children, see instructions. Qualifying Education Expenses—In columns A–C, list expenses paid in 2025 for each qualifying child separately. If you have expenses for more than three children, include a separate sheet that shows lines 2–7 for each additional child. See Form M1 instructions for a list of qualifying expenses. Child A Child B Child C Qualifying Child’s Name Child’s Social Security Number K-12 Grade for Which Expenses Incurred Date of Birth Type of School (Public, Private, Home) 2 Fees for enrichment or academic classes taken outside the regular school day or school year. Do not include private school tuition . . . . . . . . . . . . . . . . . . . . . . . . . 2 Organization and type of class: 3 Fees for individual instruction by a qualified instructor taught outside the regular school day or year, such as tutoring or music lessons . . . . . . . . . . . . . . . . . 3 Name of instructor or organization and the type of class: 4 Purchases of required school materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Purchases or rentals of musical instruments used during the regular school day . .5 Type and cost of each: 6 Transportation costs paid to others for the regular school day . . . . . . . . . . . . . . . 6 Transportation provider: 7 Add lines 2 through 6 for each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Add line 7 for all columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Personal computer hardware and educational software expenses, not to exceed $200. (Do not include monthly service fees for internet access) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Add line 8 and line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Multiply line 10 by 75% (.75) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 If your adjusted gross income on line 1 is $75,820 or less, multiply the number of qualifying children in grades K–12 by $1,500. If it is more than $75,820, complete the Worksheet for Line 12 in the instructions . . . . . . . . 12 13 Amount from line 11 or line 12, whichever is less. Full-year residents: Also enter this amount on line 3 of Schedule M1REF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Part-year residents and nonresidents: Multiply line 13 by line 30 of Schedule M1NR. Enter the result here and on line 3 of Schedule M1REF. However, if your Minnesota gross income is less than $14,950, complete worksheet in instructions; enter result from step 5 of worksheet here: and enter step 6 on line 14 . . . . 14

Enter qualifying children on line 3a of Schedule M1REF. Include this schedule with your Form M1. Save your receipts. 9995 *251351* (also enter in the box on line 3a of Schedule M1REF) Rev. 7/26

2025 Schedule M1ED Instructions Am I eligible? You may be eligible for this credit if you paid education-related expenses for a qualifying child in grades Kindergarten through 12 (K-12). What is a qualifying child? For this credit, a qualifying child must: • Be your child, descendent, sibling, niece, or nephew • Be enrolled in a grade K-12 • Have lived with you more than half the year • Not be claimed as a qualifying child by any other person What are education-related expenses? Education-related expenses include the purchase of required educational material for use during the regular school day, fees for after-school enrichment programs, and tutoring by a qualified instructor. See Income Tax Fact Sheet 8, K–12 Education Subtraction and Credit. For more information about qualifying expenses go to www.revenue.state.mn.us and enter “qualifying expenses” into the Search box. If you cannot use expenses for this credit, you may be able to use them for the K-12 Education Subtraction. For details, see the instructions for line 13 of Schedule M1M, Income Additions and Subtractions. Do I need proof? Yes. Save a detailed record of your payments — including canceled checks, invoices, and itemized receipts — for all qualified expenses. We may ask you to show these records if we have questions. Is there a penalty for fraudulently claiming a credit? Yes. If you file a return that fraudulently claims a credit that results in a refund, you will be assessed a penalty equal to 50% of the portion of the refund attributable to fraud. If a fraudulently claimed credit reduced your tax liability, you may also be assessed a penalty equal to 50% of the unpaid tax. What if my filing status is Married Filing Separately? If your filing status is Married Filing Separately, you are not eligible for this credit, but you may be eligible for the K-12 Education Subtraction. See the instructions for line 13 of Schedule M1M. Line Instructions Round amounts to the nearest whole dollar. Line 1 Enter your adjusted gross income from line 1 of Form M1. If the amount is less than zero, enter the negative number in parentheses. If you did not file a 2025 federal return, complete a federal return to determine what your federal adjusted gross income would have been. If your total number of qualifying children in K-12 is Your adjusted gross income must be less than 1 or 2 $81,820 3 $84,820 More than 3 $87,820, plus $3,000 for each additional child If your adjusted gross income is more than the limits shown, you do not qualify for the credit. You may qualify for the K-12 Education Subtraction. See the instructions for line 13 of Schedule M1M. Line 12 If line 1 is more than $75,820, complete the Worksheet for Line 12. Line 14 If your Minnesota gross income is below the filing requirement, you should have entered zero on line 28 of Schedule M1NR, Nonresidents/ Part-Year Residents. To determine this credit, fully complete Schedule M1NR (do not skip lines 16-27) to determine what the amounts would have been. Then, complete the Worksheet for Line 14. Worksheet for Line 12 (If Line 1 is More Than $75,820) 1 Multiply the number of qualifying children in grades K–12 by $1,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Line 1 of Schedule M1ED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Income limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Subtract step 3 from step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Multiply step 4 by .25 if you have only one qualifying child, or .50 if two or more qualifying children. . . . . . . . . . . . . . . . . 6 Subtract step 5 from step 1. Enter the result here and on line 12 (If zero or less, STOP HERE. You do not qualify) . . . . . . . . . $75,820 Worksheet for Line 14 1 Line 15, column B of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Line 27, column B of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract step 2 from step 1 (If zero or less, STOP HERE. You do not qualify) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Line 29 of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Divide step 3 by step 4 (carry to five decimal places). If step 3 is more than step 4, enter 1.0. Enter result on the space provided on line 14 of Schedule M1ED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Multiply step 5 by line 13 of Schedule M1ED. Enter the result here and on line 14 of Schedule M1ED and line 3 of Schedule M1REF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2025 Schedule M1M, Income Additions and Subtractions Your First Name and Initial Your Last Name Your Social Security Number Additions to Income 1 Interest from municipal bonds of another state or its governmental units included on line 2a of federal Form 1040 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Federally tax-exempt dividends from mutual funds investing in bonds of another state or its governmental units included on line 2a of federal Form 1040 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Expenses deducted on your federal return attributable to income not taxed by Minnesota (other than interest or mutual fund dividends from U.S. bonds) . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Capital gain portion of a lump-sum distribution (from line 6 of federal Form 4972; enclose Form 4972) . . . 4 5 Addition from line 7 of Schedule M1HOME (enclose Schedule M1HOME) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Distributions from higher education savings accounts used for K-12 tuition (see instructions) . . . . . . . . . . . .6 7 This line intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 This line intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Addition from line 41 of Schedule M1NC (if negative, skip line 9 and report as a positive number on line 39) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Add lines 1 through 9 . Enter the total here and on line 2 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Subtractions from Income 11 If you are not filing Schedule M1SA, and your charitable contributions were more than $500, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Social Security benefit subtraction (determine from worksheet in instructions) . . . . . . . . . . . . . . . . . . . . . . . 12 13 Education expenses you paid for your qualifying children in grades K–12 (see instructions) Enter the name and grade of each child on the line below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Net interest or mutual fund dividends from U.S. bonds (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Subtraction for contributions to a qualified education savings plan (enclose Schedule M1529) . . . . . . . . . . 15 16 Subtraction for persons age 65 or older, or permanently and totally disabled (enclose Schedule M1R) . . . 16 17 Railroad Retirement Board benefits (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 If you are a resident of Michigan or North Dakota filing Form M1 only to receive a refund of all Minnesota tax withheld, enter the amount from line 1 of Form M1. If the amount is zero or less, enter 0 . . . . . . . . . . 18 • Place an X in one box to indicate the reciprocity state of which you were a resident during 2025 . . . . . . . . . . . . . . . . . . . . . . . . Michigan North Dakota 9995 *251551* Rev. 7/26 Complete this schedule to determine line 2 and line 7 of Form M1.

9995 2025 M1M, page 2 19 Subtraction of reservation income for American Indians (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Name of Tribe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19a Physical address where you live on reservation . . . . . . . . . . . . . . . 19b This line intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19c 20 Federal active-duty military pay received for services performed while a Minnesota resident, to the extent the income is federally taxable. If you received a military pension, see line 25 . . . . 20 21 Minnesota National Guard members and reservists: See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Residents of another state: Enter your federal active duty military pay, to the extent the income is federally taxable. If you received a military pension, see line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Organ donor subtraction (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Volunteer mileage reimbursement subtraction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Subtraction for military pensions or other military retirement pay (see instructions) . . . . . . . . . . . . . . . . . . 25 26 Post-service education awards received for service in an AmeriCorps National Service program . . . . . . . . 26 27 Subtraction for interest earned from a designated first-time homebuyer savings account

(enclose Schedule M1HOME) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 28 Subtraction for discharge of indebtedness of educational loans (see instructions) . . . . . . . . . . . . . . . . . . . . 28 29 Qualified public pension subtraction (enclose Schedule M1QPEN) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 30 Subtraction for damages received under sexual harassment or abuse claims (see instructions) . . . . . . . . . 30 31 Subtraction for long-term service and support workforce incentive grants (see instructions) . . . . . . . . . . . . 31 32 Subtraction for Nursing Facility Workforce Incentive Grants (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 32 33 Subtraction for one-time refund for tax year 2021 reported on 2025 Form 1099-MISC . . . . . . . . . . . . . . . . . 33 34 Coerced debt subtraction (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 35 Consumer enforcement public compensation subtraction (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 35 36 Foreign service retirement subtraction (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 37 Service Employees International Union (SEIU) stipend payment subtraction (see instructions) . . . . . . . . . . 37 38 This line intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 39 Subtraction from line 41 of Schedule M1NC (enter as a positive number) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 40 Add lines 11 through 39. Enter the total here and on line 7 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 You must include this schedule with your Form M1. *251521*

2025 Schedule M1M Instructions Additions Line 1 — Interest From Municipal Bonds of Another State or its Governmental Units Of the amount you included (or should have included) on line 2a of federal Form 1040, add the interest you received from municipal bonds issued by: • A state other than Minnesota • A local government (such as a county or city) in a state other than Minnesota Line 2 — Federally Tax-Exempt Dividends from Mutual Funds Investing in Bonds of Another State If you received federally tax-exempt interest dividends from a mutual fund, you may have to enter an amount on line 2. To determine the amount, if any, use these instructions: • If 95% or more of the federally tax-exempt dividends from a mutual fund came from bonds issued by Minnesota, include only the portion of the federally tax-exempt dividend generated by non-Minnesota bonds • If less than 95% of the federally tax-exempt interest dividends from a mutual fund came from bonds issued by Minnesota, include all of the federally tax-exempt interest dividend from that fund Line 3 — Expenses Relating to Income Not Taxed by Minnesota, Other Than from U.S. Bond Obligations If you deducted expenses on your federal return connected with income not taxed by Minnesota (such as income reported on lines 17 through 22 of Schedule M1M), add those expenses to your taxable income. Do not include expenses connected with interest or mutual fund dividends from U.S. bonds. For information on how to report these expenses, see the instructions for line 14. Line 4 — Capital Gain Portion of a Lump-Sum Distribution from a Qualified Retirement Plan If you received a qualifying lump-sum distribution in 2025 and you chose the capital gain election on federal Form 4972, enter the capital gain from line 6 of federal Form 4972. Include a copy of federal Form 4972 when you file your return. Line 5 — First-Time Homebuyer Savings Account Addition If you made a nonqualified withdrawal from a first-time homebuyer savings account, you may be required to include those amounts in your taxable income. Complete and include Schedule M1HOME, First-Time Homebuyer Savings Account, to determine your addition. Line 6 — Higher Education Savings Accounts Used for K-12 Tuition If you paid K-12 tuition with a distribution from a higher education savings account, include one of these amounts, whichever is less: • The total distributions from the account used to pay K-12 tuition • The total earnings reported on federal Form 1099-Q for the year Subtractions Line 11 — Charitable Contributions over $500 You may subtract some of your contributions made during the year if both of these are true: • You did not file Schedule M1SA, Minnesota Itemized Deductions. • You made charitable contributions of more than $500. To determine your allowable contributions, see the instructions for Schedule M1SA, and use the Worksheet for Line 11. Line 12 — Social Security Subtraction If you had taxable Social Security benefits on line 6b of Form 1040 or 1040-SR, you may be eligible to subtract those benefits from your Minnesota taxable income. Enter the full amount from line 6b of Form 1040 or 1040-SR on line 12 of Schedule M1M, if your adjusted gross income was below these amounts based on your filing status: • Single or Head of Household: $84,490 • Married Filing Jointly or Qualifying Surviving Spouse: $108,320 • Married Filing Separately: $54,160 If your adjusted gross income is greater than these amounts, you must determine your subtraction using the Worksheet for Line 12. Your subtraction equals the greater of step 28 (Alternative Method) or step 29 (Simplified Method). M1M-1 Continued Worksheet for Line 11 To determine your allowable contributions, you will need the instructions for Schedule M1SA. 1 Determine total allowable charitable contributions you would have been able to enter on lines 15 and 16 of Schedule M1SA . . . 2 The first $500 of contributions do not qualify . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Line 13 — K-12 Education Expense Subtraction If you purchased qualifying educational materials or services in 2025 for your qualifying child’s K–12 education, you may be able to reduce your taxable income. If you qualify for the K-12 Education Credit, complete Schedule M1ED, K-12 Education Credit, before entering an amount on this line (see instructions for line 3 of Schedule M1REF, Refundable Credits). For this subtraction, you may use qualifying expenses you did not use for the credit and tuition expenses which do not qualify for the credit. You may not claim both the credit and a subtraction for the same expenses. Complete the Worksheet for Line 13 if you entered an amount on line 13 of Schedule M1ED. To subtract your education expenses, the child must: • Be your child, adopted child, stepchild, grandchild, or foster child who lived with you in the United States for more than half of the year • Have been in grades K–12 during 2025 • Have attended a public, private, or home school in Minnesota, Iowa, North Dakota, South Dakota, or Wisconsin • Not be claimed as a qualifying child on another individual’s return Additionally, you must have purchased educational services or required materials during the year to help your child’s K–12 education. Educa­ tion expenses that qualify for the credit also qualify for the subtraction, but certain expenses qualify only for the subtraction. For examples of qualifying education expenses, see the instructions for Form M1, Individual Income Tax. M1M-2 Continued Worksheet for line 12 1 Adjusted gross income from line 1 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 Enter the amount based on your filing status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Married Filing Jointly or Qualifying Surviving Spouse $108,320 Single or Head of Household $84,490 Married Filing Separate $54,160 3 Subtract step 2 from step 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 Divide step 3 by $4,000 ($2,000 if married and filing a separate return). Round up to nearest whole number.

If greater than ten, enter 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Multiply step 4 by 10% (.1). Enter the result as a decimal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6 Taxable Social Security benefits from line 6b of Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Multiply step 5 by step 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8 Subtract step 7 from step 6. If less than zero, enter 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Enter the amount from line 9 of Form 1040 or 1040-SR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10 Taxable Social Security benefits from line 6b of Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11 Subtract step 10 from step 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12 Enter the amount from line 6a of federal Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13 Multiply step 12 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14 Enter the amount you included or should have included on line 2a of Form 1040 or 1040-SR . . . . . . . . . . . . . . . . . . . . . . .

15 Add steps 11, 13, and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16 Enter the amount from line 26 of federal Schedule 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17 Enter the amount from line 21 of federal Schedule 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18 Subtract step 17 from step 16. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19 Subtract step 18 from step 15. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20 Enter the amount based your filing status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Married Filing Jointly or Qualifying Surviving Spouse $88,630 Single or Head of Household $69,250 Married Filing Separate $44,315 21 Subtract step 20 from step 19. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Multiply step 21 by 20% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Enter the amount based on your filing status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Married Filing Jointly or Qualifying Surviving Spouse $5,840 Single or Head of Household $4,560 Married Filing Separate $2,920 24 Subtract step 22 from 23. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Enter the amount from step 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Enter the amount of Tier 1 railroad retirement benefits included on line 17 of Schedule M1M . . . . . . . . . . . . . . . . . . . . . . 27 Subtract step 26 from step 25. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28 Enter step 24 or step 27, whichever is less. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Subtract step 26 from step 8. If zero or less, enter 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Enter step 28 or 29, whichever is greater. Also, enter this amount on line 12 of Schedule M1M . . . . . . . . . . . . . . . . . . . . .

Subtraction Limits The maximum subtraction allowed for purchases of personal computer hardware and educational software is $200 per family. You may split qualifying computer expenses, up to $200, among your children any way you choose. The maximum amount of education expenses you can subtract is $1,625 for each child in grades Kindergarten through 6, and $2,500 for each child in grades 7 through 12. If you qualify for the K–12 Education Credit (Schedule M1REF, line 3) and you cannot use all your education expenses on Schedule M1ED, complete the Worksheet for Line 13. For more information, see Income Tax Fact Sheet 8, K–12 Education Subtraction and Credit, for more information. Enter your qualifying education expenses on line 13. Also, enter each child’s name and grade at the time the expenses were paid. Line 14 — Net Interest from U.S. Bonds Include federally taxable interest you received from: • U.S. bonds, bills, notes, savings bonds, and certificates of indebtedness • Sallie Mae bonds • Dividends paid to you by mutual funds that are attributable to these bonds • U.S. Government interest and dividends you received as partner of a partnership, shareholder of an S corporation, or beneficiary of a trust or estate Reduce these amounts by any related investment interest and other expenses deducted on your federal return relating to this income. Do not include interest or dividends attributable to Ginnie Mae, Fannie Mae, or Freddie Mac bonds. If you received interest from a government source not listed, see Income Tax Fact Sheet 13, U.S. Government Interest. Line 15 — Contributions to a 529 plan You may be able to deduct certain contributions made to a 529 plan. To determine the amount of your subtraction, complete and include Sched­ ule M1529, Education Savings Account Contribution Credit or Subtraction, and enter the amount from line 4 of Schedule M1529 on line 15. Line 16 — Subtraction for Persons 65 or Older or Permanently and Totally Disabled (Schedule M1R) You may qualify for a subtraction if either of these apply to you (or your spouse, if filing a joint return): • You were born before January 2, 1961. • You were permanently and totally disabled and received federally taxable disability income in 2025. If you did not receive federally taxable disability income, you do not qualify for this subtraction. If you (or your spouse, if filing jointly) meet the age or disability requirement, see the instructions for Form M1 to determine if you meet the income requirements. If you meet all eligibility requirements, complete and include Schedule M1R, Age 65 or Older/Disabled Subtraction. Line 17 — Railroad Retirement Board Benefits If you included unemployment, sick pay, or retirement benefits from the Railroad Retirement Board in your 2025 federal adjusted gross in­ come, you can subtract these amounts. If line 6b of Form 1040 or 1040-SR included Railroad Retirement Board Benefits and you subtracted this amount on line 12 of Schedule M1M, do not include these benefits here. Line 18 — Reciprocity Income Minnesota has income tax reciprocity agreements with Michigan and North Dakota. Reciprocity applies only to personal service income, such as wages, salaries, tips, commissions, fees, and bonuses. Complete line 18 if all of these apply: • You are a resident of a reciprocity state. • Your only Minnesota income source was wages covered under reciprocity. • You had Minnesota income tax withheld from these wages, and you want a refund of the amount withheld. Place an X in the box for the state of which you were a permanent resident during the year, and enter the amount from line 1 of Form M1 on line 18 of Schedule M1M. When you file Form M1, follow the steps in the Form M1 instructions. Also complete and include these forms: • Schedule M1W, Minnesota Income Tax Withheld • Form MWR, Reciprocity Exemption/Affidavit of Residency • A copy of your home state tax return To avoid having Minnesota tax withheld in the future on wages covered by reciprocity, file Form MWR each year with your employer. When to complete Schedule M1NR: If your gross income assignable to Minnesota (other than from performing personal services covered under reciprocity) is $14,950 or more, you are not eligible to take the reciprocity subtraction on line 18. Instead, file Form M1 and Schedule M1NR. Do not include your personal service income on column B of Schedule M1NR. M1M-3 Continued Worksheet for Line 13 If you qualify for the K–12 Education Credit and you cannot use all of your education expenses on Schedule M1ED, determine line 13 of Schedule M1M by completing these steps: 1 Qualifying tuition expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Qualifying computer expenses, up to a maximum of $200. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Complete steps 3–6 if on Schedule M1ED line 12 is less than line 11. 3 Line 10 of Schedule M1ED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Line 13 of Schedule M1ED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Multiply step 4 by 1.333 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Subtract step 5 from step 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Add steps 1, 2, and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the result from step 7—up to the maximum subtraction amount per child—on line 13 of Schedule M1M.

M1M-4 Line 19 — American Indians Living on an Indian Reservation If you are a member of an American Indian tribe living and working on the reservation of which you are an enrolled member, enter your reservation source income to the extent it is federally taxable. Common examples of income derived from the tribe’s reservation include: • Wages earned based on work performed on the reservation • Pension income earned based on contributions while working on the reservation • Military pension income based on military pay exempt from Minnesota taxes • Interest from a bank located on the reservation • Distributions of profits from a casino on the reservation • Social Security income earned based on employment on the reservation • Rent and royalty income from real or personal property on the reservation • Gains from the sale of personal property on the reservation • Gains from the sale of real property on a reservation • Dividends and capital gains from a business on the reservation • Income from a sole proprietorship to the extent you performed business on the reservation • Partnership and S corporation income to the extent the entity does business on the reservation • Income from a farm on the reservation • Unemployment income based on employment on the reservation • Gambling income won on your reservation If you already excluded certain federally taxable income from your Minnesota taxable income using Schedule M1M or Schedule M1MB, Business Income Additions and Subtractions, do not subtract this income on this line. If you are eligible to subtract reservation source income, you must apportion any Child and Dependent Care Credit you claim based on your income taxable to Minnesota. Report on line 19a the name of your tribe. Below is a list of American Indian tribes located in Minnesota: • Bois Forte Band of Chippewa* • Fond Du Lac / Lake Superior Chippewa Reservation* • Gichi-Onigaming / Grand Portage Band of Lake Superior Chippewa* • White Earth Reservations* • Mille Lacs Band of Ojibwe* • Leech Lake Band of Ojibwe* • Red Lake Band of Chippewa Indians • Lower Sioux Indian Community • Upper Sioux Indian Community • Prairie Island Indian Community • Shakopee Mdewakanton Sioux (Dakota) Community *If a member of one of these six tribes lives and receives income on the reservation of one of the other six tribes, the member may still claim the subtraction. This does not apply to the Red Lake Band of Chippewa Indians because, although they are Chippewa, they are not a member of the Minnesota Chippewa Tribe. Report on line 19b the physical address where you live (do not report a PO Box on this line). Line 20 — Federal Active-Duty Military Pay Received by Residents If you are a Minnesota resident and a member of the United States armed forces or United Nations armed forces, enter the federal active-duty military pay you received and included in your federal adjusted gross income. Line 21 — National Guard Members and Reservists Members of the Minnesota National Guard and Reserves are allowed a subtraction of federally taxable pay received for training and certain types of qualifying service. This includes: • Training, including annual training and drill weekends • State active service, including natural disaster emergency response and missing person searches • Federally funded state active service such as airport security duty, Active Duty Operational Support (ADOS), and service under Title 10 and Title 32 Active Guard Reserve (AGR) If you included income on line 20 for federal active-duty pay, do not include that income on line 21.

M1M-5 Line 23 — Organ Donor Subtraction If, while living, you, your spouse (if filing jointly), or a dependent donated all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow to another person, you may subtract your actual qualified expenses up to $10,000. Qualified expenses are your unreimbursed expenses for travel and lodging and for any lost wages net of sick pay due to the transplantation. Line 24 – Volunteer Mileage Reimbursement Subtraction If you received mileage reimbursement in volunteer service for an organization eligible for a charitable contribution under Internal Revenue Code, section 170(c), you may subtract the amount you received which exceeded the volunteer mileage rate of 14 cents per mile. You may only subtract amounts included in federal adjusted gross income. There is a cap of 70 cents per mile for 2024. Complete the Worksheet for Line 24 for each organization which reimbursed you for mileage greater than the volunteer mileage rate. Combine the result of step 6 for all worksheets completed and enter the total on line 24. If each organization reimbursed you at the same rate, you may use one worksheet and combine all reimbursements received on step 1 for miles driven in 2025. Line 25 — Military Pension or Retirement Pay If you received certain compensation from a military pension or other military retirement pay, you may reduce your taxable income by that pay. To qualify, your retirement pay must be taxable on your federal return and received for one of these: • Service in the active component of the military (U.S. Code, title 10, sections 1401 to 1414) • Retirement pay for service in the reserve component (U.S. Code, title 10, section 12733) • Survivor benefit plan payments (U.S. Code, title 10, sections 1447 to 1455) If you claim this subtraction, you may not claim the nonrefundable credit for past military service on line 4 of Schedule M1C, Other Nonrefundable Credits. If you received Post-9/11 Veteran Service Bonus payment, enter the payment amount included in your federal adjusted gross income. Line 26 — Post-Service Education Awards Received for Service in an AmeriCorps National Service Program If you received a post-service education award, such as tuition reimbursements or student loan payments, from the federal government in 2025 for service in the AmeriCorps program, you may subtract the amount included in your federal adjusted gross income. Enter the amount you received after leaving the program. Do not include the stipend received while working in the program. If your education award was used to repay a student loan, and you deducted the student loan interest on line 21 of federal Schedule 1, you must reduce your subtraction by the interest attributable to the award. Line 27 — First-Time Homebuyers Savings Account If you contributed to a designated first-time homebuyer savings account since 2017, you may be eligible to subtract your earnings on the account. Complete and include Schedule M1HOME, First-Time Homebuyer Savings Account, to determine your subtraction amount. Line 28 — Discharge of Indebtedness for Education Loans If your qualified education loan debt was discharged because you completed an income-driven repayment program, enter the amount of the debt that was discharged and included in federal adjusted gross income. Line 29 — Qualified Public Pension Subtraction If you received certain pension pay for public service, you may be able to reduce your taxable income. To qualify, your pension pay must be taxable on your federal return and paid to you as a member (or for survivor benefits). You are not eligible for this subtraction for pension payments based on service for which you (or the member if a survivor benefit) also earned credit toward Social Security benefits. Complete and include Schedule M1QPEN, Qualified Public Pension Subtraction, to determine your subtraction amount. Line 30 — Subtraction for Damages Received under Sexual Harassment or Abuse Claims Enter the amount of damages received under a sexual harassment or abuse claim included in federal adjusted gross income. Line 31 – Subtraction for Long-term Service Support Workforce Incentive Grants Enter the amount you received from the Long-term Service and Support Workforce Incentive Grant program during 2025 that was included in your adjusted gross income on line 1 of Form M1. Line 32 – Subtraction for Nursing Facility Workforce Incentive Grants Enter the amount you received from the Nursing Facility Workforce Incentive Grant program that was included in your adjusted gross income on line 1 of Form M1. Line 33 – Subtraction for One-time Refund for Tax Year 2021 If you received a direct tax rebate payment in 2025 for the one-time refund for tax year 2021, include the amount you received on line 33. You must have included the payment in federal adjusted gross income to subtract it on line 33. Worksheet for Line 24 1 Reimbursements for miles driven in volunteer service that you received in 2025. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Number of volunteer miles related to reimbursements on step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Multiply step 2 by 14 cents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Multiply step 2 by 70 cents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Enter the lesser of step 1 or step 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Subtract step 3 from step 5. Include this amount on line 24 of Schedule M1M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

M1M-6 Line 34 – Coerced Debt Subtraction If debt was incurred in your name, this debt was subsequently discharged by a court, and the court determined the discharged amount to be coerced debt, enter the amount of the debt that was discharged and included in federal adjusted gross income. Coerced debt includes debt incurred and subsequently discharged by a court as a result of any of the following: • The use of your personal information without your knowledge or consent • The use or threat of force, coercion, or similar means • Economic abuse You may be asked to provide proof that coerced debt was incurred in your name and that the debt was discharged. Keep any documentation of the discharged coerced debt, such as a court order. Line 35 – Consumer Enforcement Public Compensation Subtraction If you received consumer enforcement public compensation from the consumer protection restitution account established under Minnesota Statutes, section 8.37, after being harmed by certain unlawful behaviors of others as determined by a court order, enter the distribution amount to the extent it is included in federal adjusted gross income. Line 36 – Foreign Service Retirement Subtraction If you received compensation from a foreign service pension or other foreign service retirement plan, you may be able to reduce your taxable income. To qualify, your retirement pay must be taxable on your federal return and received from one of the following: • The Foreign Service Retirement and Disability System under U.S. Code, title 22, sections 4041 to 4069 • The Foreign Service Pension System under U.S. Code, title 22, section 4071 Those who participated in the foreign service may also be receiving pension or retirement income based on other civil service besides the foreign service. You may only claim a subtraction based on the portion of your civil service that was in the foreign service. Use the Worksheet for Line 36 to determine the amount to include on line 36. Worksheet for Line 36 1 Enter the federally taxable compensation received from a foreign service pension or retirement plan. . . . . . . . . . . . . . . . . . . . . 2 Enter the amount from step 1 used to calculate the qualified public pension subtraction on line 1 of Schedule M1QPEN, Qualified Public Pension Subtraction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract step 2 from step 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Enter the number of years you participated in the foreign service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Enter the total number of years of civil service where you received credit toward your pension . . . . . . . . . . . . . . . . . . . . . . . . . 6 Divide step 4 by step 5 (round to the fifth decimal place) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Multiply step 3 by step 6. Include this amount on line 36 of Schedule M1M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 37 – Service Employees International Union (SEIU) Stipend Payment Subtraction Enter the amount of federally taxable stipend payments you received on or after June 15, 2025 from the Minnesota Department of Human Services, per a collective bargaining agreement between the Service Employees International Union (SEIU) Healthcare Minnesota & Iowa and the State of Minnesota. Only include stipend payments on line 37 to the extent they were reported as taxable income on your federal income tax return.

Part 1 1 Wages, salaries, tips, and other employee compensation (see instructions) . . . . . . . . . . . . . . 1 2 Self-employment income (from line 3 of federal Schedule SE, less the self-employment tax deduction from line 13 of federal Schedule SE) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Taxable income received from a retirement pension, profit-sharing, stock bonus, or annuity plan (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Taxable Social Security benefits (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Add lines 1 through 4 for each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Amount from line 5, Column A or B, whichever is less (If less than $31,000, STOP HERE. You do not qualify) . . . . . . . . . . . 6 7 Joint taxable income from line 9 of Form M1. (If less than $48,000, STOP HERE. You do not qualify) . . . . . . . . . . . . . . . . . . 7 8 If line 6 is less than $123,000, determine the amount of your credit using lines 6 and 7 and the table in the instructions. — Full-year residents: Enter the result here and on line 1 of Schedule M1C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 — Part-year residents and nonresidents: Skip ahead to Part 3

If line 6 is $123,000 or more, continue to Part 2 Part 2 — If Line 6 is $123,000 or More 9 Enter the amount from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Value of one-half of the standard deduction for Married Filing Jointly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Using the tax rate schedule for single persons in the M1 instructions, compute the tax for the amount on line 11 . . . . 12 13 Amount from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Amount from line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Subtract line 14 from line 13 (If zero or less, STOP HERE. You do not qualify). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Using the tax rate schedule for single persons in the Form M1 instructions, compute the tax for the amount on line 15 16 17 Tax from line 10 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Add lines 12 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Subtract line 18 from line 17. If the result is more than $1,851, enter $1,851. If result is zero or less, you do not qualify.

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

Part-year residents and nonresidents: Continue to Part 3. Part 3 — Part-Year Residents and Nonresidents 20 Part-year residents and nonresidents: Enter the decimal from line 30 of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Multiply line 8 or line 19, whichever is applicable, by line 20. Enter the result here and on line 1 of Schedule M1C . . . . 21 Include this schedule when you file Form M1. Keep a copy for your records. 2025 Schedule M1MA, Marriage Credit Your First Name and Initial Your Last Name Your Social Security Number Spouse’s First Name and Initial Spouse’s Last Name Spouse’s Social Security Number A — Taxpayer B — Spouse 9995 14,950 *251381* Rev. 7/26

If line 6 is: and line 7 is at least: $48,000 68,000 88,000 108,000 128,000 148,000 168,000 188,000 208,000 228,000 248,000 268,000 288,000 308,000 328,000 at but but less than: least less than $68,000 88,000 108,000 128,000 148,000 168,000 188,000 208,000 228,000 248,000 268,000 288,000 308,000 328,000 & Over your credit amount is: $31,000 33,000 29 29 29 29 0 0 0 0 0 0 0 0 0 0 0 33,000 35,000 58 58 58 58 0 0 0 0 0 0 0 0 0 0 0 35,000 37,000 87 87 87 87 0 0 0 0 0 0 0 0 0 0 0 37,000 39,000 116 116 116 116 32 0 0 0 0 0 0 0 0 0 0 39,000 41,000 145 145 145 145 82 0 0 0 0 0 0 0 0 0 0 41,000 43,000 151 174 174 174 132 0 0 0 0 0 0 0 0 0 0 43,000 45,000 151 203 203 203 182 0 0 0 0 0 0 0 0 0 0 45,000 47,000 151 232 232 232 232 22 0 0 0 0 0 0 0 0 0 47,000 49,000 144 254 254 254 254 65 0 0 0 0 0 0 0 0 0 49,000 51,000 115 254 254 254 254 86 0 0 0 0 0 0 0 0 0 51,000 53,000 86 254 254 254 254 107 0 0 0 0 0 0 0 0 0 53,000 55,000 57 254 254 254 254 128 0 0 0 0 0 0 0 0 0 55,000 57,000 28 254 254 254 254 149 0 0 0 0 0 0 0 0 0 57,000 59,000 0 254 254 254 254 170 0 0 0 0 0 0 0 0 0 59,000 61,000 0 254 254 254 254 191 0 0 0 0 0 0 0 0 0 61,000 63,000 0 231 254 254 254 212 2 0 0 0 0 0 0 0 0 63,000 65,000 0 202 254 254 254 233 23 0 0 0 0 0 0 0 0 65,000 67,000 0 173 254 254 254 254 44 0 0 0 0 0 0 0 0 67,000 69,000 0 144 254 254 254 254 65 0 0 0 0 0 0 0 0 69,000 71,000 0 115 254 254 254 254 86 0 0 0 0 0 0 0 0 71,000 73,000 0 86 254 254 254 254 107 0 0 0 0 0 0 0 0 73,000 75,000 0 57 254 254 254 254 128 11 11 11 5 0 0 0 0 75,000 77,000 0 28 254 254 254 254 149 32 32 32 32 0 0 0 0 77,000 79,000 0 0 254 254 254 254 170 53 53 53 53 0 0 0 0 79,000 81,000 0 0 254 254 254 254 191 74 74 74 74 0 0 0 0 81,000 83,000 0 0 231 254 254 254 212 95 95 95 95 0 0 0 0 83,000 85,000 0 0 202 254 254 254 233 116 116 116 116 0 0 0 0 85,000 87,000 0 0 173 254 254 254 254 137 137 137 137 0 0 0 0 87,000 89,000 0 0 144 254 254 254 254 158 158 158 158 32 0 0 0 89,000 91,000 0 0 115 254 254 254 254 179 179 179 179 93 0 0 0 91,000 93,000 0 0 86 254 254 254 254 200 200 200 200 154 0 0 0 93,000 95,000 0 0 57 254 254 254 254 221 221 221 221 215 0 0 0 95,000 97,000 0 0 28 254 254 254 254 242 242 242 242 242 0 0 0 97,000 99,000 0 0 0 254 254 254 254 263 263 263 263 263 0 0 0 99,000 101,000 0 0 0 254 254 254 254 284 284 284 284 284 0 0 0 101,000 103,000 0 0 0 231 254 254 254 305 305 305 305 305 59 0 0 103,000 105,000 0 0 0 202 254 254 254 326 326 326 326 326 120 0 0 105,000 107,000 0 0 0 173 254 254 254 347 347 347 347 347 181 0 0 107,000 109,000 0 0 0 144 254 254 254 347 368 368 368 368 242 0 0 109,000 111,000 0 0 0 115 254 254 254 347 389 389 389 389 303 0 0 111,000 113,000 0 0 0 86 254 254 254 347 410 410 410 410 364 0 0 113,000 115,000 0 0 0 57 254 254 254 347 431 431 431 431 425 25 0 115,000 117,000 0 0 0 28 254 254 254 347 452 452 452 452 452 86 0 117,000 119,000 0 0 0 0 254 254 254 347 473 473 473 473 473 147 0 119,000 121,000 0 0 0 0 254 254 254 347 494 494 494 494 494 208 0 121,000 123,000 0 0 0 0 230 253 253 346 514 514 514 514 514 268 20 2025 Schedule M1MA Instructions Do I qualify? You may qualify for the Marriage Credit if all of these are true: • Your filing status is Married Filing Jointly • Both you and your spouse have taxable earned income, taxable pension, or taxable Social Security income • Your joint taxable income on line 9 of your Form M1 is at least $48,000 • The income of the lesser-earning spouse is at least $31,000 Line Instructions Lines 1—5 Complete lines 1 through 5, Columns A and B, to determine the earned income for each spouse. Line 1 Do not include the following amounts on line 1: • Military wages that you are allowed to subtract on lines 20, 21, and 22 of Schedule M1M, Income Additions and Subtractions • Railroad retirement board benefits • Medicaid Waiver Payments you excluded from adjusted gross income on line 9 of federal Schedule 1 Line 3 Taxable pension income included on lines 4b and 5b of federal Forms 1040 and 1040-SR. When calculating line 3, do not include any Rail­ road Retirement Board benefits. Line 4 Enter the amount from line 6b of federal Form 1040 or 1040-SR. If you both received social security benefits, use the amounts from box 5 of Form SSA-1099 to determine each spouse’s portion of the joint taxable social security benefits included on line 6b of Form 1040. Line 8 Table for Line 8

Before you complete this schedule, read the instructions on the next page. 1 Federal adjusted gross income (from line 1 of Form M1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Other adjustments and preferences from federal Form 6251 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Adjustments to Minnesota Alternative Minimum Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Other additions from Schedule M1MB (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 State and municipal bond interest from outside Minnesota (determine from worksheet in instructions) . . . . . . . . . 5 6 Intangible drilling costs (determine from instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Depletion (determine from instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Add lines 1 through 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Medical and dental expense deduction (from line 4 of Schedule M1SA) . . . . . . . . . . . . 9 10 Investment interest expense (from line 13 of Schedule M1SA) . . . . . . . . . . . . . . . . . . 10 11 Charitable contributions (from line 18 of Schedule M1SA) . . . . . . . . . . . . . . . . . . . . . . 11 12 Casualty and theft losses (from line 19 of Schedule M1SA) . . . . . . . . . . . . . . . . . . . . . 12 13 Impairment-related work expenses of a person with a disability (included on line 24 of Schedule M1SA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Unreimbursed employee business expenses (from line 23 of Schedule M1SA) . . . . . 14 15 State income tax refund (from line 1 of federal Schedule 1) . . . . . . . . . . . . . . . . . . . . . 15 16 Federal bonus depreciation subtraction (from line 10 of Schedule M1MB) . . . . . . . . 16 17 Net interest or mutual fund dividends from U.S. bonds

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

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Add lines 9 through 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Subtract line 19 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 If Married Filing Jointly or Qualifying Surviving Spouse: enter $95,300 If Married Filing Separately: enter $47,660 If Single or Head of Household: enter $71,470 . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 If Married Filing Jointly or Qualifying Surviving Spouse: enter $150,000 If Married Filing Separately: enter $ 75,000

If Single or Head of Household: enter $112,500 . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Subtract line 22 from line 20 (if zero or less, enter 0) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Multiply line 23 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Subtract line 24 from line 21 (if zero or less, enter 0) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Subtract line 25 from line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Multiply line 26 by 6.75% (.0675) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 28 Tax from the table (from line 10 of Form M1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 29 If line 27 is more than line 28, you must pay Minnesota alternative minimum tax. Subtract line 28 from line 27. Enter the result here and on line 11 of Form M1 . (If line 28 is more than line 27, see instructions) . . . . . . . . . . . . . 29 Include this schedule and a copy of federal Form 6251 when you file your Form M1. 2025 Schedule M1MT, Alternative Minimum Tax Your First Name and Initial Last Name Social Security Number Round amounts to the nearest whole dollar. 9995 9995 *251851* Rev. 7/26

Should I file Schedule M1MT? If you had to pay federal alternative minimum tax (AMT) when you filed your federal Form 1040, 1040-SR, or 1040-NR, you must com­ plete Schedule M1MT, Alternative Minimum Tax, to determine if you are required to pay Minnesota AMT. You may be required to pay Minnesota AMT even if you did not have to pay federal AMT. Before you can complete Schedule M1MT, you must first complete Part I of federal Form 6251, even if you were not required to file Form 6251 with your federal return. You must enclose the completed federal Form 6251 with your Form M1, Individual Income Tax. Line Instructions Round amounts to the nearest whole dollar. Line 1—Federal adjusted gross income Enter the amount from line 1 of Form M1. Line 2—Other adjustments and preferences Include amounts from lines 2c through 3 of federal Form 6251 and any AMT adjustment from Schedule K-1. Line 3—Adjustments to Minnesota Alternative Minimum Tax Enter the amount from line 23 of Schedule M1NC. Line 4 - Other additions from Schedule M1MB Include the amounts from lines 1, 4, and 5 of Schedule M1MB, Business Income Additions and Subtractions. Line 5—State and Municipal Bond Interest from Outside Minnesota Line 6—Intangible Drilling Costs If, for regular tax purposes, you elected the optional 60-month write-off under section 59(e) of the Internal Revenue Code (I.R.C.) for all property in this category, skip line 6. No adjustment is needed. Intangible drilling costs (IDCs) from oil, gas, and geothermal wells are a tax preference item to the extent that the excess IDCs exceed 65% of the net income from the wells. Compute the tax preference item separately for oil and gas properties and for geothermal properties. Compute excess IDCs as follows: 1. Figure the amount of your IDCs allowed for regular tax purposes under I.R.C. section 263(c), but do not include any section 263(c) deduction for nonproductive wells. 2. Subtract from step 1 the amount that would have been allowed had you amortized these IDCs over a 120-month period starting with the month the well was placed in production. If you prefer not to use the 120-month period, you can elect to use any method permissible in determining cost depletion. Determine your net income by taking the gross income you received or accrued during the tax year from oil, gas, and geothermal wells and reducing it by the deductions allocable to these properties (reduced by the excess IDCs). When refiguring net income, use only income and deductions allowed for AMT purposes. Line 7—Depletion In the case of oil wells and other wells of nonintegrated oil companies, enter the amount by which your depletion deduction under I.R.C. section 611, exceeds the adjusted basis of the property at the end of your tax year. In computing your year-end adjusted basis, use the rules of I.R.C. section 1016. Do not reduce the adjusted basis by the current year’s depletion. Figure the excess amount separately for each property. Only depreciation that exceeds the adjusted basis of a property is treated as a tax preference amount. Note: Do not include any amounts you included on line 2 of this schedule. Line 18 — Other subtractions from Schedule M1M and M1MB Add the amounts from: • Schedule M1M, Income Additions and Subtractions, lines 11-12, 17-23, 25, 28-30, 34-37 • Schedule M1MB, Business Income Additions and Subtractions, lines 12, 13, 16, 17, 18, and 21 Worksheet for Line 5 1 Add lines 1 and 2 of Schedule M1M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter the amount of non-Minnesota municipal bond interest included on line 2g of federal Form 6251. . . . . . . . . . . . . 3 Subtract step 2 from step 1. Enter the result on line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2025 Schedule M1MT Instructions

Line 29 Compare your Minnesota alternative minimum tax on line 27 to the tax from the table on line 28: • If line 28 is equal to or more than line 27, you are not required to pay Minnesota AMT for 2025. Enter zero on line 29. — If you paid Minnesota AMT in one or more years from 1989 through 2024, you should complete Schedule M1MTC, Alternative Minimum Tax Credit, to see if you are eligible for a credit. — If you did not pay Minnesota AMT in any year from 1989 through 2024, do not file Schedule M1MTC. • If line 27 is more than line 28, you are required to pay Minnesota AMT for 2025. Subtract line 28 from line 27. Enter the result on line 29 and on line 11 of Form M1. Include this schedule and a copy of federal Form 6251 when you file Form M1.

Qualified Public Pension Plan 1 Enter your total qualified public pension plan payments included in adjusted gross income . . . . . . . . . . . . . . . . . . . 1 2 Enter $13,540 ($27,080 if Married Filing Jointly or Qualifying Surviving Spouse) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Enter the lesser of line 1 or line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Enter your adjusted gross income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Enter the amount for your filing status: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Married Filing Jointly or Qualifying Surviving Spouse: $108,320 Single or Head of Household: $84,490 Married Filing Separately: $54,160 If line 4 is less than or equal to line 5, skip lines 6 through 9 and enter the amount from line 3 on line 10. 6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Divide line 6 by 2,000. Round up to the nearest whole number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Multiply line 7 by 10% (.1). Enter the result as a decimal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Multiply line 8 by line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Subtract line 9 from line 3 and enter the result here and on line 29 of Schedule M1M (if zero or less, enter 0. You do not qualify for this subtraction) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 2025 Schedule M1QPEN, Qualified Public Pension Subtraction Before you complete this schedule, read the instructions on the next page. Your First Name and Initial Last Name Social Security Number Your Pension Administrator Payer TIN (found on federal Form 1099-R) You may qualify for this subtraction if all of these are true: • You receive payments or survivor benefits from a qualified public pension plan • Your payments are taxable on your federal return • Your income is below a certain threshold based on your filing status (see the table in the instructions) • Your payments are not based on service for which Social Security benefits were also earned Qualified Pension Plan: Check this box if you are receiving taxable payments from a qualified public pension plan listed in the instructions Membership Type: Check the boxes that apply to your pension plan membership (see instructions): Basic Member: You were a basic member of the pension plan Coordinated Member: You were a coordinated member of the pension plan Basic to Coordinated Member Conversion: You were a basic member of the pension plan who was converted to a coordinated member during your service . 9995 *251211* Rev. 7/26

2025 Schedule M1QPEN Instructions Do I qualify? You may qualify for this subtraction if all of these are true: • You receive payments or survivor benefits from a qualified public pension plan • Your payments are taxable on your federal return • Your income is below a certain threshold based on your filing status • Your payments are not based on service for which Social Security benefits were also earned Qualified pension plan: A public pension that is specifically listed in the table below where contributions were made by a basic member. Check the Qualified Pension Plan box if you received federally taxable payments from one of the listed pension plans. You are not eligible for the subtraction if all payments were not included in adjusted gross income. We may ask for additional information to verify the pension plan qualifies. Basic member: An individual who contributed to the pension without contributing to Social Security at the same time. If you contributed to the pension without receiving credit toward Social Security for the same service, check the Basic Member box. If you received survivor benefits based on a pension earned by a basic member, check this box as if you were the basic member. Recipients of the federal Civil Service Retirement System (CSRS) pension are considered basic members for the purpose of this schedule. Coordinated member: An individual who contributed to a pension and Social Security at the same time. If you contributed to the pension while receiving credit toward Social Security for the same service, check the Coordinated Member box. If you received survivor benefits based on a pension earned by a coordinated member, check this box as if you were the coordinated member. Coordinated members are not eligible for the Qualified Public Pension Subtraction unless they were converted from a basic member to a coordinated member during their service. The coordinated member may be eligible for the Social Security Subtraction (see Schedule M1M, Income Additions and Subtractions). Recipients of the Federal Employees Retirement System (FERS) pension are considered coordinated members for the purposes of this schedule. Basic to Coordinated Member Conversion: A pension member whose service began as a basic member may have been converted to a coor­ dinated member during their career. The table below lists dates when these conversions may have occurred based on their pension plan. If you were converted from a basic member to a coordinated member of the pension plan during your service, check the Basic to Coordinated Member Conversion box. If you received survivor benefits based on a pension earned by the converted pension member, check this box as if you were the pension member. Converted members must complete the Worksheet for Line 1, found later in these instructions, when comput­ ing the subtraction. The table below lists each qualified public pension and the general date when basic members may have been converted to coordinated mem­ bers: Qualified Public Pension Basic to Coordinated Member Conversion Date Public Employee Retirement Association (PERA) January 1, 1968 Public Employees Police and Fire All are basic members (no conversion date) Teachers’ Retirement Association (TRA) January 1, 1960 St. Paul Teachers Retirement Fund July 1, 1978 State agency law enforcement retirement fund All are basic members (no conversion date) Local Government Correctional Service Retirement Plan April 1, 2004 Legislators plan January 1, 2000 Federal government retirement plan January 1, 1984 Plans administered by another state or its political subdivisions or the District of Columbia if they allow a similar or reciprocal subtraction or exemption Contact your pension plan administrator Note: This table provides a general breakdown of the pension conversion dates, but a particular change date may not apply to your specific pension. For example, a pension which was absorbed by another pension plan administrator may have a different change date. Other smaller pensions that are subcategorized within these large pensions may also have a different change date. To help you determine the exact date of your pension’s change from a basic plan to a coordinated plan, contact the Social Security Administration or your pension administrator. Please note that not all pension plan administrators have the data on Social Security tax payments their members paid while they were work­ ing, and your pension plan administrator may not know when you were converted from a basic member to a coordinated member. If your public pension’s conversion date does not reflect the date in the table above, complete Schedule M1QPEN and attach a letter from your pension plan administrator listed above indicating the conversion date. If your public pension was absorbed by a pension plan administrator listed above, you may still be eligible for the subtraction. Complete Schedule M1QPEN and attach a letter from your current pension plan administrator documenting the name of the old pension administrator, when the new administrator took over your pension plan, whether you contributed to Social Security based on the same service, and when you were converted from a basic member to a coordinated member (if applicable).

Income Limits If your Adjusted Gross Income (AGI) is greater than the amount below based on your filing status, you do not qualify for this subtraction. Filing Status AGI Eligibility Limit Single $103,489 Head of Household $103,489 Married Filing Jointly $127,319 Qualifying Surviving Spouse $127,319 Married Filing Separately $73,159 Line Instructions Line 1 — Qualified Public Pension Plan Payments Include your total qualified public pension plan payments that were included in adjusted gross income. If your pension was not federally tax­ able, you do not qualify for the subtraction. If only a portion of your pension was federally taxable, include only the federally taxable portion on line 1. If you receive multiple qualified public pensions, include all taxable qualified public pension payments on line 1. If you are filing by paper and receive multiple qualified public pensions, include a separate statement listing the name of each pension administrator, their payer TIN number (found on Form 1099-R), and the amount of the qualified payments added to line 1 of this schedule. Do not include any portion of your public pension used to calculate the following subtractions on Schedule M1M: • Federal active-duty military pay subtraction on line 20 • Minnesota National Guard pay subtraction on line 21 • Non-resident federal active-duty military pay subtraction on line 22 • Military pensions and retirement subtraction on line 25 • Foreign service retirement subtraction on line 36 If you were converted from a basic member to a coordinated member during your service, you must complete the worksheet below. Note: If you are receiving pension payments as a survivor benefit, complete the worksheet as if you were the member who contributed to the pension. Line 1 example scenario 1: An employee worked for the federal government as a mechanic for 32 years (384 months), during which they contributed to a federal government retirement plan. In four of those years (48 months), they paid into only their pension as a basic member. In the remaining 28 years (336 months), they paid into both their pension and Social Security as a coordinated member. They received feder­ ally taxable pension income of $10,000 from their qualified retirement plan. They take 48 months of pension payments and divide it by the total 384 months to get 0.125. Then, they multiply this percentage by $10,000 to get $1,250. They will use this amount on line 1 of Schedule M1QPEN when computing their subtraction amount. Line 1 example scenario 2: An employee worked as a corrections officer while contributing to the Local Government Correctional Service Retirement Plan until they retired in 2002. They were a basic member for their entire length of service, retiring before they would have been converted to a coordinated member in 2004. Their spouse worked as a firefighter while contributing to the Public Employees Police and Fire plan until they retired in 2003. They were also a basic member for their entire length of service. Both spouses received taxable payments from their respective qualified public pension plans in 2025. The retired corrections officer received $50,000 in taxable qualified pension payments, and the firefighter received $30,000 in taxable qualified pension payments. They will use $80,000 on line 1 of Schedule M1QPEN when computing their subtraction amount. Line 4 — Adjusted Gross Income Enter your adjusted gross income from line 1 of Form M1. Questions? Forms and information are available on our website at www.revenue.state.mn.us. If you have questions: • Visit our website at www.revenue.state.mn.us and enter Public Pension Subtraction into the Search box • Send us an email at individual.incometax@state.mn.us • Call us at 651-296-3781 or 1-800-652-9094 Worksheet for Line 1 1 Enter the number of months you contributed to the qualified public pension plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter the number of months you contributed to only the qualified public pension plan and not Social Security (see the first table in the instructions for relevant dates) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Divide step 2 by step 1. Enter the result as a decimal (carry to five decimal places). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Enter your federally taxable payments received from the qualified public pension in 2025 . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Multiply step 3 by step 4. Include this amount on line 1 of Schedule M1QPEN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Before you complete this schedule, read the instructions on the back to see if you are eligible for this subtraction. Review the income limitations based on your filing status from the table in the instructions before claiming this subtraction. If you are married and filing separate federal income tax returns, you are not eligible for this subtraction unless you and your spouse lived apart for all of 2025. Your First Name and Initial Last Name Social Security Number 1 If you are married and filing a joint federal income tax return, enter $12,000. If you are single, enter $9,600. If you are married and filing separately, enter $6,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 If you (or your spouse if filing a joint return) are 65 or older, enter 0. If you (and your spouse if filing a joint return) are under age 65, enter your disability pensions and insurance payments included on line 1z of federal Form 1040 or 1040-SR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 If you (or your spouse if filing a joint return) are 65 or older, enter the amount from line 1 above. If you (and your spouse if filing a joint return) are younger than 65, enter the amount from line 1 or line 2, whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Any pension, annuity, or disability benefit included on line 13b of federal Schedule R.

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

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

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

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

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

(if zero or less, enter 0. You do not qualify for this subtraction) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 You must include this schedule with your Form M1. 2025 Schedule M1R, Age 65 or Older/Disabled Subtraction Round amounts to the nearest whole dollar. 9995 *251361* Rev. 7/26

2025 Schedule M1R Instructions Am I eligible? To qualify for this subtraction, you (or your spouse if filing a joint return) must either be aged 65 or older (born before January 2, 1961) or meet the disability requirements below. Also, you must meet the income limitations below. If you are married and filing separate federal income tax returns, you are not eligible unless you and your spouse lived apart for all of 2025. What are the disability requirements? To meet the disability requirements, both of these must be true: • You (or your spouse if filing a joint return) had a permanent and total disability by the end of 2025 • You (or your spouse if filing a joint return) received federally taxable disability income in 2025 You may be eligible if at any time a physician signed the statement in the instructions for federal Schedule R certifying that you have a permanent and total disability. If you are a veteran, you may qualify if you received a signed certification from the Department of Veterans Affairs stating you have a permanent and total disability. If you have never filed Schedule R but believe you have a permanent and total disability, ask your physician to determine if you meet the disability requirements. If you do, have your physician sign the statement in the Schedule R instructions and keep it with your tax records. Note: You do not need to file Schedule R with your federal income tax return to be eligible for the Minnesota subtraction. What are the income limitations? If you (or your spouse if filing a joint return) meet the age or disability requirements, use the table below to see if you are eligible for the subtraction.

And your adjusted gross And your Railroad Retirement Board

You qualify if you are: income* is less than: benefits and nontaxable Social Security are less than: Filing single, head of household, or qualifying surviving spouse, and you are 65 or older or disabled $33,700 $ 9,600 Married filing a joint return and both spouses $42,000 $12,000 are 65 or older or disabled Married filing a joint return and one spouse is 65 or $38,500 $12,000 older or disabled Married filing a separate return, you are 65 or older or disabled, $21,000 $ 6,000 and you lived apart from your spouse for all of 2025 * Adjusted gross income is the amount from line 1 of Form M1 plus any lump-sum distributions reported on federal Form 4972, less any taxable Railroad Retirement Board benefits (see line 9 instructions). Line Instructions Line 5b — Taxable Social Security Benefits Enter the amount from line 6b of Form 1040 or Form 1040-SR on line 5b of this form. Line 9 — Adjusted Gross Income If you received a lump-sum distribution and used either the ten-year averaging or capital gain election on federal Form 4972, complete the Worksheet for Line 9. On line 9a enter the amount from line 1 of Form M1 or line 43 of Schedule M1NC, if you were required to complete Schedule M1NC. Worksheet for Line 9 1 From Schedule M1R, subtract line 9b from line 9a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 From your federal Form 4972, add line 10 and any capital gain reported on line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(You must also report the line 6 amount on line 4 of Schedule M1M) 3 Add steps 1 and 2, and enter the result here and on line 9 of Schedule M1R . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . On line 9a enter the amount from line 1 of Form M1. Line 10 Based on your filing status and age, enter one of these dollar amounts: Filing single, head of household, or qualifying surviving spouse, and you are 65 or older or disabled . . . . . . . . . . . . . . . . . $14,500 Married filing a joint return and both spouses are either 65 or older or disabled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $18,000 Married filing a joint return and one spouse is 65 or older or disabled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $14,500 Married filing a separate return and you are 65 or older or disabled . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 9,000 Questions? Need forms? • Website: www.revenue.state.mn.us • Email: individual.incometax@state.mn.us • Phone: 651-296-3781 or 1-800-652-9094

Your First Name and Initial Last Name Social Security Number 1 Child and Dependent Care Credit (enclose Schedule M1CD) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Enter number of qualifying persons 1a 2 Child and Working Family Credits (enclose Schedule M1CWFC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter number of qualifying children for the Child Tax Credit 2a Enter number of qualifying older children 2b 3 K-12 Education Credit (enclose Schedule M1ED) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Enter number of qualifying children 3a 4 Renter’s Credit (enclose Schedule M1RENT) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Credit for Parents of Stillborn Children (enclose Schedule M1PSC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Refundable credit for taxes paid to Wisconsin (enclose Schedule M1RCR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Credit for Historic Structure Rehabilitation (enclose certificate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Enter National Park Service (NPS) project number 7a 8 Enterprise Zone Credit (enclose DEED certificate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Angel Investment Credit (enclose DEED certificate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Pass-Through Entity Tax Credit (see instructions ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Enter the Minnesota Tax ID Number and amount associated with each Pass-Through Entity Credit. If you claimed more than three Pass-Through Entity Tax Credits, attach a statement to this form . MN Tax ID Number: Credit Amount: MN Tax ID Number: Credit Amount: MN Tax ID Number: Credit Amount: 11 Claim of right (see instructions ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Credit for Sustainable Aviation Fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Enter certificate number from the Department of Agriculture 12a 13 Refundable credit for increasing research activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 If you are electing a refundable portion of this credit, check this box 14 Add lines 1 through 13 . Enter the result here and on line 22 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 2025 Schedule M1REF, Refundable Credits 9995 You must include this schedule with your Form M1. *251431*

2025 Schedule M1REF Instructions These credits may allow you to receive a refund even if you do not have a tax liability. Is there a penalty for fraudulently claiming a refundable credit? Yes. If you file a return that fraudulently claims a refundable credit, we may assess a penalty equal to 50% of the portion of the refund attribut­ able to fraud. If a fraudulently claimed credit reduced your tax liability, we may also assess a penalty equal to 50% of the unpaid tax. Line Instructions Line 1—Child and Dependent Care Credit (Schedule M1CD) Married persons filing separate returns cannot claim this credit. To qualify for the Child and Dependent Care Credit, your adjusted gross income must be less than $76,150 with one qualifying person or $88,150 with two or more qualifying persons, and one of these must be true: • You paid someone (other than your dependent child or stepchild younger than age 19) to care for a qualifying person while you (and your spouse if filing a joint return) were working or looking for work. A qualifying person and qualified expenses are the same as for the federal credit for child and dependent care expenses. • You were a licensed family daycare operator caring for your own dependent child who had not reached age six by the end of the year. • Your child was born in 2025, and you did not participate in a pretax dependent care assistance program. If you qualify, complete Schedule M1CD, Child and Dependent Care Credit, and include it with your Minnesota income tax return. Enter the number of qualifying persons on line 1a. Line 2—Child and Working Family Credits (Schedule M1CWFC) You may qualify for the Child and Working Family Credits if you earned income from a job, were self-employed, or had qualifying children. See the requirements on Schedule M1DQC, Dependents and Qualifying Children, to determine who you may claim as a qualifying child or qualifying older child and Schedule M1CWFC, Child and Working Family Credits, to determine the amount of your credit. Include Schedules M1DQC and M1CWFC with your Minnesota income tax return. If you are a part-year resident, you may be eligible for the credit based on your percentage of income taxable to Minnesota. Line 3—K–12 Education Credit (Schedule M1ED) Married persons filing separate returns cannot claim this credit. You may receive a credit if you paid education-related expenses in 2025 for a qualifying child in grades kindergarten through 12 (K–12). See qualifying expenses in the instructions for Form M1, Individual Income Tax. To qualify, your adjusted gross income must be under the limit based on the number of qualifying children you have in grades K–12. A qualifying child is the same as for the federal earned income credit. Enter the number of qualifying children on line 3a. Number of Qualifying Children Your adjusted gross income limit is: 1 or 2 $81,820 3 $84,820 4 $87,820 5 $90,820 6 or more $93,820 plus $3,000 for each additional qualifying child. If you qualify for the credit, complete Schedule M1ED, K–12 Education Credit, and include it with your Minnesota income tax return. Line 4—Renter’s Credit You may be eligible for a credit based on rent you paid on your primary residence in Minnesota. To qualify, all of the following must be true: • You were a full-year or part-year resident of Minnesota • You must have paid rent and lived in a building where either property taxes were payable or payments in lieu of property taxes (such as spe­ cial assessments) were payable in 2025. If you are not sure if either of these apply, contact your property owner, property manager, or county treasurer’s office. You cannot claim the credit for rent paid for a place where you did not live. • You must not be a dependent, and nobody can be able to claim you as a dependent on their 2025 income tax return If you qualify for the credit, complete Schedule M1RENT, Renter’s Credit. You will need a copy of the 2025 Certificate of Rent Paid (CRP) form issued to you by your property owner or manager to complete the schedule. Line 5—Credit for Parents of Stillborn Children (Schedule M1PSC) You may be eligible for the Credit for Parents of Stillborn Children if all these apply: • You experienced a stillbirth in 2025 • You received a Certificate of Birth Resulting in Stillbirth from the Minnesota Department of Health, Office of Vital Records • The child would have been your dependent if the child had been born alive We may ask you to provide a copy of your Certificate of Birth Resulting in Stillbirth. If you qualify for the credit, complete Schedule M1PSC, Credit for Parents of Stillborn Children, and include it with your Minnesota income tax return. If you are a part-year or nonresident, you may be eligible for this credit based on your percentage of income taxable to Minnesota. Continued

Line 6—Refundable credit for taxes paid to Wisconsin (Schedule M1RCR) You may be eligible for a refundable credit if you were a Minnesota resident who paid taxes to Wisconsin in 2025. If you qualify for this credit, complete Schedule M1RCR, Credit for Tax Paid to Wisconsin, and include it with your Minnesota income tax return. Line 7 — Credit for Historic Structure Rehabilitation You may be eligible for a Minnesota credit if all of these apply: • You made qualified improvements to a historic property in Minnesota • The improvements qualify for the federal Historic Rehabilitation Credit under Internal Revenue Code, section 47 • You applied for certification to the Minnesota State Historic Preservation Office (SHPO) before starting the project • The SHPO issued a credit certificate upon the project’s completion Enter your credit amount and National Park Service number listed on your credit certificate from the SHPO. We reserve the right to audit any amount you claim. Enclose a copy of the credit certificate when you file your Minnesota return. If you are eligible for the Minnesota credit through an interest in a partnership, S corporation, estate, or trust, enter the amount of the credit from your Schedule KPI, KS, or KF. If you receive a grant in lieu of the credit for the entire amount, you are not eligible for the tax credit. If you received a grant for a portion of the claimed amount, you may be eligible for a partial credit. The credit or grant is paid in five equal annual installments beginning with the year the project is completed. Assignment of credit. If you are eligible for this credit but have assigned it to another taxpayer, you may not claim the portion of the credit that you assigned. Line 8 — Enterprise Zone Credit The Enterprise Zone Credit is a refundable credit for sole proprietors, partners of a partnership, or shareholders of an S corporation. If you qualify, you would have received documentation from the Minnesota Department of Employment and Economic Development (DEED). Include a copy of the documentation with Form M1. Include the total of amounts reported to you on Schedule KS, line 32 and Schedule KPI, line 32. Line 9 — Angel Investment Tax Credit If you made an investment in certain Minnesota businesses, you may be eligible for a refundable income tax credit. The credit is equal to 25% of any new investment in a qualified business. The maximum credit is $125,000, or $250,000 if married and filing a joint return. The Minnesota Department of Employment and Economic Development (DEED) certifies investors, investment funds, and businesses as being eligible to participate in this credit program. DEED allocates credits to eligible taxpayers who make qualifying investments subject to a statu­ tory maximum annual appropriation. If you made a qualified investment in a Minnesota business in 2025, enter the amount listed on the Angel Investment Tax Credit Certificate is­ sued by DEED, and include a copy of the certificate with Form M1. For more information, visit the DEED website at www.mn.gov/deed. Line 10 — Pass-through Entity Tax Credit The pass-through entity tax credit is a refundable credit for qualifying individuals of a pass-through entity which elects to pay tax at the entity level. The entity passes the refundable credit for taxes paid by the entity to the individual shareholders, partners, and beneficiaries. Include amounts reported to you on: • Schedule KS, line 33 • Schedule KPI, line 33 • Schedule KF, line 43 Your refund will be delayed or denied if you do not provide these schedules. Line 11 — Claim of Right If you repaid income in 2025 for income you received in a prior year and the amount of the repayment is over $3,000, you may claim a credit for the amount repaid on line 11. To determine the credit, you must recalculate your tax amount for the year you originally received the income. The credit amount is the difference between your tax liability for that year with and without the income. Include a copy of the recomputed tax return showing the tax liability computed without the repaid income. If the repayment is $3,000 or less, you may not claim a credit. Instead, you may claim an itemized deduction on line 24 of Schedule M1SA for these repayments. Your total miscellaneous deductions must exceed 2% of federal adjusted gross income (the “2% floor”), and you may only deduct the portion above that level. Line 12 – Credit for Sustainable Aviation Fuel Include the amounts and certificate number reported to you on: • Schedule KS, line 29 • Schedule KPI, line 29 • Schedule KF, line 41 Attach the appropriate schedule when you file your return.

Line 13 – Refundable credit for increasing research activities Use the Worksheet for Line 16 of Schedule M1C to determine the amount to enter on line 13 of Schedule M1REF. If you are electing to receive the refundable credit for increasing research activities, you must check the box on line 13. If you do not check the box on line 13, do not include an amount on line 13. Note: You cannot use the carryover amount for the nonrefundable credit for increasing research activities when determining the refundable portion of the credit.

Section 2: Rent Credit Calculation 1 Line 1 of Form M1 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 If you are married filing separately, enter your spouse’s adjusted gross income for the time they lived with you (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Add lines 1 and 2. If you were a full-year resident, skip line 4 and enter this amount on line 5 . . . . . . . . . . . . . . . 3 4 Income you received while a nonresident of Minnesota . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Subtraction for 65 or older (born before January 2, 1961) or disabled: If you (or your spouse if filing a joint return) are age 65 or older or are disabled, enter $5,200: . . . . . . . . . . . . . 6 Check the box if you or your spouse are: (A) 65 or Older (B)Disabled 7 Dependent subtraction: Enter your subtraction for dependents (use the table in the instructions) . . . . . . . . . . . 7 8 Service Employees International Union (SEIU) Stipend Payment Subtraction (see instructions) . . . . . . . . . . . . . 8 9 Add lines 6 through 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Household income. Subtract line 9 from line 5. If less than zero, enter 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Enter total rent from line 3 of your Certificates of Rent Paid (CRPs) (include a copy of your CRPs) . . . . . . . . . . . 11 12 Multiply line 11 by 17% (0.17) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Using the amounts from lines 10 and 12, find the amount from the Renter’s Credit table in the M1 instructions and enter the result here. If you had an amount on line A of your CRP, continue to line 14 . . 13 Otherwise, include the amount from this line on line 4 of Schedule M1REF. 14 Total amount from line A of all CRPs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Add lines 5 and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Divide line 5 by line 15 (round to the nearest five decimal places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Multiply line 13 by line 16. Enter the result here and on line 4 of Schedule M1REF . . . . . . . . . . . . . . . . . . . . . . . 17 2025 Schedule M1RENT, Renter’s Credit 9995 *251711* Your First Name and Initial Last Name Your Social Security Number Section 1: Check if, in 2025 (check all that apply): You were married filing separately and lived together with your spouse (see instructions) You were a resident of: (1) Adult Foster Care (2) Intermediate Care Facility/Nursing Home (3) Other Care Facility Your CRP has an amount on Line A (see instructions) Your total rent amount from combining line 3 of all of your CRPs is greater than line 1 of Form M1 . Enter the type of nontaxable income in column A and the amount in column B below. (see instructions) A — Type of Nontaxable Income B — Amount a1 b1 a2 b2 a3 b3 To claim this credit, you must be a full-year or part-year Minnesota resident. If you are a mobile home owner and received a certificate of rent paid for lot rental only, complete Form M1PR, Homestead Credit Refund, and do not complete this schedule. Include this schedule with Schedule M1REF and copies of your CRPs with Form M1. Keep a copy for your records. Rev. 7/26

2025 Schedule M1RENT Instructions Purpose of this Schedule Use this schedule to determine the amount of your renter’s credit for 2025. If you are claiming the dependent subtraction on line 7 of this schedule, you must also complete Schedule M1DQC, Dependents and Qualifying Children. Household income for the renter’s credit is your adjusted gross income minus subtractions for: • Those over 65 or disabled. • Dependents claimed on Schedule M1DQC • Service Employees International Union (SEIU) stipends. If you are a part-year resident, household income only includes adjusted gross income received while a Minnesota resident. If you are married filing separately, your household income includes your spouse’s income while you were married and living together. What if I did not get a CRP (Certificate of Rent Paid) from my property owner or their managing agent by February 1st? Contact your property owner or the managing agent to request a CRP. If they do not provide a CRP, contact us. What if my CRP is incorrect? Request a corrected CRP from your property owner or managing agent. If they do not provide a corrected CRP, contact us. Is there a penalty for fraudulently claiming a credit? Yes. If you file a return that fraudulently claims a credit that results in a refund, you may be assessed a penalty equal to 50% of the portion of the refund attributable to fraud. If a fraudulently claimed credit reduced your tax liability, you may also be assessed a penalty equal to 50% of the unpaid tax. Am I eligible? You must be a full year or part year resident to qualify for the renter’s credit. You must have lived in a building where either property taxes were payable in 2025 or payments in lieu of property taxes (such as special assessments) were payable in 2025. If you are not sure if either of these apply, contact your building manager or county treasurer’s office. You do not qualify if you were or could be claimed as a dependent. You are a dependent if any of these are true: • You can be claimed on someone’s 2025 income tax return • You lived with a parent, grandparent, sibling, aunt, or uncle for more than half of the year, and both of these apply: • You were under age 19 at the end of the year (24, if a full-time student) or any age if totally and permanently disabled during the year • You did not provide more than 50% of your own support • You had gross income of less than $5,200 in 2025 and had more than 50% of your support provide by one of these: • A person you lived with for the entire year • A parent, grandparent, child, grandchild, aunt, uncle, sibling, niece, or nephew Mobile Home Homeowners If you owned a mobile home and paid rent for a lot, use Form M1PR to claim a property tax refund for homeowners. Do not use Schedule M1RENT. If you rented the mobile home and also paid lot rent, you may claim renter’s credit using this schedule. Filing Situations If you And Then Were a nonresident the entire year You are not eligible for this credit Were a part year resident of Minnesota

Only the income for the period you lived in Minnesota is used to calculate the renter’s credit. Include your full adjusted gross income on line 1. If your filing status is mar­ ried filing separately, see the instructions for line 2. If a portion of your adjusted gross income was received while a non-resident of Minnesota, see the instructions for line 4. Are renters and file mar­ ried filing joint Lived together the entire year Include your adjusted gross income from line 1 of Form M1 and all your CRPs. Lived separately the entire year Include only your own income on line 1 of Schedule M1RENT and your own CRP amounts on line 11. Do not include your spouse’s income or any CRP they received. Lived together only part of the year You may only claim a credit for one rental unit. Include your income and your spouse’s income on line 1 for the time you were married and living together. For the time you lived separately, only include the income of the one spouse who lived in the rental unit. Use the CRPs both of you received for the rental unit you are using to claim the credit.

Are married and filing separately Lived together the entire year Only one of you may claim the credit and must use your combined rent amount and combined adjusted gross income. Lived separately the entire year You may each claim a credit using only your rent and your own income. Lived together only part of the year Only one of you may claim the rent for the time you both lived together and you must include the income you both received during the time you lived together. Divorced or separated during the year Lived with your spouse for part of the year Only one of you can claim the rent for the time you were married and living together, and you must include both of your incomes. Lived with a roommate Paid rent Generally, your property owner or managing agent must give each of you a separate CRP showing that you both paid an equal portion of the rent for the rental unit. This is true regardless of the portion you actually paid or the names on the lease. Include only your income when filing for the credit. Were both a renter and a homeowner during the year You owned and lived in your home for part of 2025, but not on January 2, 2026 You may only claim the renter’s credit. You rented during 2025 and then owned and lived in your home on January 2, 2026 You can claim a property tax refund for homeowners using Form M1PR and claim a renter’s credit using this schedule and Form M1. Only include the income you received while a renter on line 1 of Schedule M1RENT. Lived in an adult foster care, assisted living, intermediate care facil­ ity, nursing home, or a facility that accepts Minnesota Housing Sup­ port Payments (formerly GRH) The property is exempt You are not eligible for this credit. The property is nonexempt Refer to the “Residents of health care facilities” section of the instructions. If one spouse lived in a care facility and the other spouse lived in a separate rental unit, but you are filing a joint return, you may only file one Schedule M1RENT. You may only claim the credit for one rental unit using one spouse’s CRP and income. Medical services should not be included in rent on the CRP. Follow the “What if my CRP is incorrect?” on the first page of the instructions. Enclose an explanation if line 1 of this schedule is not the same as line 1 of Form M1. Paid rent for more than one unit for the same months Use the Worksheet for Multiple CRPs on line 11. You may receive credit for portions of rent paid for multiple units for the same months, but the credit is based on your primary residence. Received a CRP that divided the rent you paid between you and your dependent Your dependent received a CRP with a portion of the rent for the same rental unit Include the rent amount from your adult dependent’s CRP on line 11. Provide an expla­ nation with your return. Line Instructions Section 1: Check if, in 2025 (check all that apply), Check box Instructions Information in this section is to help process your return more efficiently. It will not be used in the calculations to determine your renter’s credit. Review each item below and check all that apply to your situation in the year 2025: Married Filing separately and lived together with your spouse Check this box if you were married, filed separately, and lived with your spouse during the year. See detailed instructions in the Filing Situa­ tions Table. Residents of care facilities Check all the boxes that apply to the type of facility where you lived in 2025. This information can be found on your CRP. Check “Other Care Facility” box if any of the following applies to you: • Box B is checked on your CRP • You lived in an assisted living and part of your rent was paid by government assistance • You lived in a facility that accepts Minnesota housing support payments If one spouse lived in a care facility and the other spouse lived in a separate rental unit, but you are filing a joint return, you may only file one Schedule M1RENT. You may only claim the credit for one rental unit using one spouse’s CRP and income. Enclose an explanation if line 1 of this schedule is not the same as line 1 of Form M1. More information can be found in the Filing Situations Table. Certificate of Rent Paid Line A Check this box if your CRP shows a dollar amount on Line A, any rent paid by Medical Assistance. If your CRP includes medical assistance on Line A and you’ve checked that you are a resident of a facility, you must complete lines 14 through 17 of this schedule to determine the amount of your credit.

You are not eligible for this credit if: • All of your rent was paid for by Medical Assistance (Medicaid), Supplemental Security Income, Minnesota Supplemental Aid, or Minne­ sota Housing Support. • If the property is exempt from paying property taxes. Rent greater than income Check the box at the top of this schedule if your combined rent on line 3 of your CRPs is greater than line 1 of Form M1. Write the type of nontaxable income received by you and your spouse on Column A and the amount of income on Column B. If you need more lines, include a separate statement with the type of nontaxable income and amounts received. Do not include these amounts on line 1 of this schedule. Examples of nontaxable income that may be listed but are not limited to; • Government Assistance (such as Minnesota Housing Support Payments, Minnesota Supplemental Aid, General Assistance Medical Care) • Nontaxable Social Security Income • Nontaxable Retirement Income • Scholarships and grants If your rent was paid using other types of funds, enclose an explanation. Section 2: Rent Credit Calculation Line Instructions Round amounts to the nearest whole dollar. Line 1 Enter your adjusted gross income from line 1 of Form M1. If you were married and filing a joint return and did not live with your spouse the entire year or married filing separately and lived with your spouse part of the year, see the instructions in the Filing Situations table. Do not include your nontaxable income on line 1. Do not reduce Line 1 if you are a part year resident. If you received income while a non-resident of Minnesota, see instructions for line 4. Note: If line 1 of Schedule M1RENT does not match line 1 of Form M1, enclose an explanation. Your refund will be delayed or denied if you do not provide an explanation. Line 2 If your filing status is married filing separately, check the box above line 1 and enter your spouse’s adjusted gross income for the time they lived with you on line 2. Include your spouse’s nontaxable income in section 1, column A and column B. Line 4 If you were a part-year resident, enter the amount from line 1 that you received while you were a nonresident of Minnesota. Line 6 – Subtraction for those born before January 2, 1961, or disabled You are considered to be disabled if you were certified as disabled by the Social Security Administration on or before December 31, 2025. If you were not certified, you may still qualify as disabled if, during 2025, you were unable to work for at least 12 consecutive months because of a disability, or you are blind. You are considered to be blind if you cannot see better than 20/200 in your better eye with corrective lenses or your field of vision is not more than 20 degrees. This subtraction does not apply to dependents. Do not enter more than $5,200. The subtrac­ tion amount is the same even if you and your spouse are over 65 or disabled. Check the appropriate box under line 6. Line 7 – Dependent Subtraction If you claimed dependents on Schedule M1DQC, use the table below to determine the amount to enter on line 7 of this schedule. Use the number of boxes checked on Row 6 of Schedule M1DQC for column one of this table. If the number of dependents is Enter on line 7 0 0 1 $7,280 2 $14,040 3 $20,280 4 $26,000 5 or more $31,200 Line 8 - Service Employees International Union (SEIU) Stipend Payment Subtraction Enter the amount of federally taxable stipend payments you received on or after June 15, 2025 from the Minnesota Department of Human Services per the collective bargaining agreement between the Service Employees International Union (SEIU) Healthcare Minnesota & Iowa and the State of Minnesota. Only include stipend payments on line 8 to the extent they were reported as taxable income on your federal income tax return.

Line 11 – Total rent from CRPs If you lived in one rental unit during 2025, enter the amount from line 3 of your CRP on line 11. If you lived in more than one rental unit during 2025, complete the Worksheet for Multiple CRPs to determine the amount to enter on line 11. Do not file a separate Schedule M1RENT for each CRP. You may only use the rent amount for the time you actually lived in a rental unit and it was your primary residence to determine the credit. If you rented your mobile home and rented a mobile home lot, include both CRPs with your return. Do not enter an amount on line 11 greater than the total amount of rent reported on your CRPs. If you lived in a nursing home or intermediate care facility, your rent amounts are limited to $650 per month. If you lived in an adult foster care home, your rent amount is limited to $1,010 per month. If you have adult dependents who received a CRP for a portion of the rent you paid, combine the amount on line 3 of their CRP with the amount on line 3 of your CRP. Enter the total on line 11. You must include copies of your CRP(s) when you file Schedule M1RENT with your Schedule M1REF and Form M1. Worksheet for Multiple CRPs 1 For each CRP, divide line 3 by the number of months you paid rent for the unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Multiply step 1 by the number of months you lived in the unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Add the results from step 2 for each CRP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Combine the total of all rent paid from your CRPs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Enter the lesser of step 3 or 4 here and on line 11 of this schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 13 – Refund amount from table Use the amounts from lines 10 and 12 to find the amount to enter from the table. If you had an amount for medical assistance or received housing support, continue to line 14 after completing line 13; otherwise, enter the amount from line 13 on Line 4 of Schedule M1REF.

2025 Schedule M1SA, Minnesota Itemized Deductions Your First Name and Initial Last Name Your Social Security Number Medical and Dental Expenses

1 Medical and dental expenses (see instructions) . . . . . . . . . . . . . . . . . . . . . 1 2 Enter the amount from line 1 of Form M1 (if zero or less, enter 0) . . . . . . 2

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

4 Subtract line 3 from line 1. If line 3 is more than line 1, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Taxes You Paid 5 Real estate taxes (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Personal property taxes (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7 8 Enter the lesser of line 7 or $10,000 ($5,000 if Married Filing Separately) 8 9 Other taxes. List the type and amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Interest You Paid 11 Home mortgage interest and points on federal Form 1098 . . . . . . . . . 11 12 Home mortgage interest and points not reported to you on Form 1098

(see instructions) 12 13 Investment interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Add lines 11 through 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Charitable Contributions 15 Charitable contributions by cash or check (see instructions) . . . . . . . . . 15 16 Charitable contributions by other than cash or check (see instructions) 16 17 Carryover of charitable contributions from a prior year . . . . . . . . . . . . 17 18 Add lines 15 through 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Casualty and Theft Losses 19 Casualty or theft loss (enclose Schedule M1CAT) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Unreimbursed Employee Business Expenses 20 Unreimbursed employee expenses (enclose Schedule M1UE) . . . . . . . 20 21 Enter the amount from line 1 of Form M1 (if zero or less, enter 0) . . . . . . 21 22 Multiply line 21 by 2% (.02) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Subtract line 22 from line 20. If zero or less, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Other Miscellaneous Deductions 24 Other miscellaneous deductions (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 List type and amount 25 Add lines 4, 10, 14, 18, 19, 23, and 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Complete the worksheet in the instructions if Line 1 of Form M1 is more than $238,950 ($119,475 if your filing status is Married Filing Separately) . . . . . . . . . . . . . . . . . . . 26 27 Subtract line 26 from line 25. Enter the result here and on line 4 of Form M1 . . . . . . . . . . . . . . . . . . . . . . 27 9995 *251161*

2025 Schedule M1SA Instructions Should I file this schedule? Complete and file Schedule M1SA, Minnesota Itemized Deductions, to claim itemized deductions on your Minnesota income tax return. Generally, you will benefit more by filing Schedule M1SA if your itemized deductions are more than your standard deduction. Use the Standard Deduction Table to determine your standard deduction. You may file Schedule M1SA even if you did not file federal Schedule A. If you filed federal Schedule A, you will use many of the amounts on that schedule for Schedule M1SA. If you filed federal Form 1040-NR you are not eligible for the standard deduction unless a U.S. tax treaty allows it. You may still qualify for certain Minnesota itemized deductions such as charitable contributions, casualty and theft losses, and certain miscellaneous deductions. If you entered amounts on lines 2 through 7 of the version of Schedule A for those who file Form 1040- NR (Attachment Sequence No. 7A), see instructions for lines 15 through 19 and line 24 of this schedule to determine your Minnesota itemized deductions. Note: If you are Married Filing Separately and your spouse itemizes deductions on their Minnesota return, you must also itemize deductions. Line Instructions Line 1 — Medical and Dental Expenses If you filed federal Schedule A and entered an amount on line 1, enter that amount on line 1 of Schedule M1SA. If you did not file Schedule A or enter an amount on line 1 of Schedule A, enter the total of your medical and dental expenses after you reduce these expenses by any payments received from insurance or other sources. Examples of Medical and Dental Payments You Can Deduct To the extent you were not reimbursed, you can deduct what you paid for: • Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance contracts. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on federal Schedule 1, line 17. You cannot deduct insurance premiums paid with pretax dollars because the premiums are not included in box 1 of your federal Form W-2. If you are a retired public safety officer, you cannot deduct any premiums to the extent you paid for them with a tax-free distribution from your retirement plan. • Prescription medicines or insulin. • Acupuncturists, chiropractors, dentists, eye doctors, medical doctors, occupational therapists, osteopathic doctors, physical therapists, podiatrists, psychiatrists, psychoanalysts (medical care only), and psychologists. • Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths your doctor ordered. • Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit. • Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you can deduct only the cost of the nursing help. • Hospital care (including meals and lodging), clinic costs, and lab fees. • Qualified long-term care services. • The supplemental part of Medicare insurance (Medicare Part B). • The premiums you pay for Medicare Part D insurance. • A program to stop smoking and any prescription medicines to alleviate nicotine withdrawal. • A weight-loss program as treatment for a specific disease (including obesity) diagnosed by a doctor. • Medical treatment at a center for drug or alcohol addiction. • Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, and the cost to maintain them. • Surgery to improve defective vision, such as laser eye surgery or radial keratotomy. • Lodging expenses (but not meals) while away from home to receive medical care provided by a physician in a hospital or a medical care facility related to a hospital, provided there was no significant element of personal pleasure, recreation, or vacation in the travel. • Ambulance service and other travel costs to get medical care. If you used your own vehicle to go to and from a place to receive care, you can claim 21 cents per mile, or what you actually spent for gas and oil. Add parking and tolls to the amount you claim under either method. • Cost of breast pumps and supplies that assist lactation. Limit on long-term care premiums you can deduct If the person was, at the end of 2025, age Then the most you can deduct is 40 or under $480 41-50 $900 51-60 $1,800 61-70 $4,810 71 or older $6,020 Standard Deduction Table Check the boxes that apply to you and your spouse. If you are Married Filing Separately, check boxes only for your own status, unless your spouse has no gross income and cannot be claimed as a dependent. You: 65 or older blind

Your Spouse: 65 or older

blind Filing status Boxes Checked Above Standard Deduction Single: 0 $ 14,950

1 16,950

2 18,950 Married 0 $ 29,900 Filing Jointly or 1 31,450 Qualifying 2 33,000 Surviving Spouse: 3 34,550

4 36,100 Married 0 $ 14,950 Filing 1 16,500 Separately: 2 18,050

3 19,600

4 21,150 Head of 0 $ 22,500 Household: 1 24,500

2 26,500 Continued

Examples of Medical and Dental Payments You Cannot Deduct • The cost of diet food. • Cosmetic surgery, unless it was necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or a disfiguring disease. • Life insurance or income protection policies. • The Medicare tax on your wages and tips, or the Medicare tax paid as part of the self-employment tax or household employment taxes. • Nursing care for a healthy baby. • Federally illegal operations or drugs, including cannabis. • Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made versions of U.S.-approved drugs. manufactured without FDA approval. • Nonprescription medicines other than insulin (including nicotine gum and certain nicotine patches) . • Travel your doctor told you to take for rest or a change. • Funeral, burial, or cremation costs. Whose medical and dental expenses can you include? You can include medical and dental bills you paid in 2025 for any of these individuals, either when the services were provided or when you paid for them. • You and your spouse • All dependents you claim on your return • Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents • Any person you could have claimed as a dependent on your return unless that person received $5,200 or more of gross income or filed a joint return • Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else’s 2025 return Reimbursements. If your insurance company paid the provider directly for part of your expenses, and you paid only the amount that remained, include on line 1 only the amount you paid. If you received a reimbursement in 2025 for medical or dental expenses you paid in 2025, reduce your 2025 expenses by this amount. If you received a reimbursement in 2025 for prior year medical or dental expenses, do not reduce your 2025 expenses by this amount. Cafeteria plans. You cannot deduct amounts that were already excluded from your income. Do not include on line 1 insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the premiums are included in box 1 of your Forms W-2. Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Forms W-2. Line 5 — Real Estate Taxes If you filed federal Schedule A, enter the amount from line 5b. Include state and local taxes you paid on real estate if all of these apply: • You did not use the real estate for business • The taxes were assessed uniformly at a like rate on all real property throughout the community • The tax proceeds are used for general community or governmental purposes IRS Publication 530 explains the deductions homeowners can take. Do not include: • Itemized charges for services to specific property or persons (Some examples include a $20 monthly charge per house for trash collection, a $5 charge for every 1,000 gallons of water consumed, or a flat charge for mowing a lawn that had grown higher than permitted under local ordinance) • Charges for improvements that tend to increase the value of your property (for example, an assessment to build a new sidewalk). The cost of property improvement is added to the basis of the property. A charge is deductible if it is used only to maintain an existing public facility in service (for example, a charge to repair an existing sidewalk, and any interest included in that charge) If your mortgage payments include real estate taxes, you can deduct only the amount the mortgage company actually paid to the taxing authority in 2025. If you sold your home in 2025, any real estate tax charged to the buyer should be shown on your settlement statement and in box 6 of any federal Form 1099-S you received. This amount is considered a refund of real estate taxes (see Refunds and rebates). Any real estate taxes you paid at closing should be shown on your settlement statement. Refunds and rebates. If you received a refund or rebate in 2025 such as from a 2024 Form M1PR, Homestead Credit Refund, reduce your deduction by the amount of the refund or rebate. Line 6 — Personal Property Taxes If you filed federal Schedule A and you had an amount on line 5c, enter that amount on line 6 of Schedule M1SA. Enter the state and local personal property taxes you paid, but only if the taxes were based on value alone and imposed on a yearly basis. If you are claiming registration tax for a vehicle registered in Minnesota, you may deduct part of your Minnesota vehicle license fee as personal property tax for passenger automobiles, pick-up trucks, and vans. You may not deduct other amounts, such as the plate fee and filing fee. Calculate the allowed deduction by subtracting $30 from your vehicle’s registration tax for each vehicle you register. Your vehicle’s registration tax may be found online at drive.mn.gov. Continued

Line 9 — Other Taxes If you had any deductible tax not listed on lines 5 or 6 of Schedule M1SA, list the type and amount of tax. Include income tax you paid to a foreign country or U.S. possession. You cannot claim a deduction for foreign taxes if you included those taxes on federal Form 1116. Lines 11 through 13 — Interest You Paid The rules for deducting interest vary, depending on whether you used the loan proceeds for business, personal, or investment activities. See IRS Publication 535 for more information about deducting business interest expenses. See IRS Publication 550 for more information about deducting investment interest expenses. You cannot deduct personal interest. If you use the proceeds of a loan for more than one purpose (for example, personal and business), you must allocate the interest on the loan to each use. Do not allocate home mortgage interest if it is fully deductible, regardless of how you used the funds. You allocate interest (other than fully deductible home mortgage interest on a loan) in the same way as the loan is allocated. Trace disbursements of the debt proceeds to specific uses. For more information on allocating interest, see IRS Publication 535. Generally, if you paid interest in 2025 that applies to any period after 2025, you can deduct only amounts that apply for 2025. Line 11 — Home Mortgage Interest Reported on Federal Form 1098 If you filed federal Schedule A, enter the amount from line 8a. Do not include any home equity loan interest that was included on line 8a. If you meet the exception to the federal limitation for a loan taken out after December 15, 2017, but before April 1, 2018, follow the instructions for limits on loans taken out on or after December 16, 2017, on Schedule M1SA. Enter on line 11 mortgage interest and points reported to you on federal Form 1098. A home mortgage is any loan secured by your main home or second home. It includes first and second mortgages and refinanced mortgages. A home can be a house, condominium, cooperative, mobile home, boat, or similar property. The home must provide basic living accommodations, including a sleeping space, a toilet, and cooking facilities. Limit on loans taken out before December 16, 2017. For qualifying debt taken out before December 16, 2017, you can only deduct mortgage interest on up to $1,000,000 ($500,000 if you are married and file a separate return) of that debt. The only exception is for loans taken out on or before October 13, 1987. See IRS Publication 936 if you took out the loan on or before October 13, 1987. Limit on loans taken out on or after December 16, 2017. For qualifying debt taken out on or after December 16, 2017, you can only deduct home mortgage interest on up to $750,000 ($375,000 if you are married and file a separate return) of that debt. If you also have qualifying debt subject to the $1,000,000 limitation discussed in the previous paragraph, the $750,000 limit for debt taken out on or after December 16, 2017, is reduced by the amount of your qualifying debt subject to the $1,000,000 limit. Refund of overpaid interest. If your Form 1098 shows any refund of overpaid interest, do not reduce your deduction by the refund. Interest reported on someone else’s Form 1098. If you and at least one other person (other than your spouse, if filing jointly) were liable for and paid interest on the mortgage, and the interest was reported on the other person’s Form 1098, report your share of the interest on line 12 of Schedule M1SA. (See IRS Publication 936 to calculate your mortgage interest deduction.) Form 1098 does not show all interest paid. If you paid more interest to the recipient than is shown on Form 1098, show the larger deductible amount on line 11 and explain the difference. If you are filing a paper return, explain the difference by attaching a statement to your paper return and printing “See attached” to the right of line 11. Line 12 — Home Mortgage Interest not reported on federal Form 1098 If you filed federal Schedule A, enter the amount from line 8b. If you paid mortgage interest to a recipient who did not provide you a Form 1098, report your deductible mortgage interest on line 12. Seller financed mortgage. If you paid home mortgage interest to the person from whom you bought the home and that person did not provide you a Form 1098, write that person’s name, identifying number, and address on the line next to line 12. If the recipient of your home mortgage payment is an individual, the identifying number is their Social Security Number (SSN). Otherwise, it is their Federal Employer Identification Number (FEIN). You must also let the recipient know your SSN. Interest reported on someone else’s Form 1098. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the home mortgage interest paid was reported on the other person’s Form 1098, identify the name and address of the person or persons who received a Form 1098 reporting the interest you paid. If you are filing a paper return, identify the person by attaching a statement to your paper return and printing “See attached” to the right of line 12. Points not reported on Form 1098. Points are shown on your settlement statement. Points you paid only to borrow money are generally deductible over the life of the loan. See IRS Publication 936 to figure the amount you can deduct. You may not deduct points paid for other purposes, such as lender services. Refinancing. Generally, you must deduct points you paid to refinance a mortgage over the life of the loan. This is true even if the new mortgage is secured by your main home. If you used part of the proceeds to improve your main home, you may be able to deduct the part of the points related to the improvement in the year paid. See IRS Publication 936 for details. Line 13 — Investment Interest If you filed federal Schedule A, enter the amount from line 9. Investment interest is interest paid on money you borrowed that is allocable to property held for investment. It does not include any interest allocable to passive activities or to securities generating tax-exempt income. Continued

Complete and attach a 2025 federal Form 4952 for Minnesota purposes to figure your deduction unless all of these apply: • Your investment interest expense is less than your investment income from interest and ordinary dividends minus any qualified dividends • You have no other deductible investment expenses • You have no disallowed investment interest expense from 2024 Lines 15 through 17 — Charitable Contributions You can deduct contributions you gave to organizations that are religious, charitable, educational, scientific, or literary in purpose. You can also deduct what you gave to organizations that work to prevent cruelty to children or animals. See IRS Publication 526 for details. To verify an organization’s charitable status: • Check with the organization you donated to. The organization should be able to verify its charitable status. • Use the online search tool at https://www.irs.gov/charities-non-profits/tax-exempt-organization-search to see if an organization is eligible to receive tax-deductible contributions. Examples of Qualified Charitable Organizations This list gives some examples of qualified organizations. See IRS Publication 526 for more examples. • Churches, mosques, synagogues, temples, and other religious organizations • Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Goodwill Industries, Red Cross, Salvation Army, and United Way • Fraternal orders, if the contributions will be used for the purposes listed under Charitable Contributions • Veterans’ and certain cultural groups • Nonprofit hospitals and medical research organizations • Most nonprofit educational organizations, such as colleges, but only if your contribution is not a substitute for tuition or other enrollment fees • Federal, state, and local governments, if the contributions are solely for public purposes Limits The amount you can deduct for charitable contributions is generally limited to no more than 60% of your Minnesota adjusted gross income (AGI). Your deduction may be further limited to 50, 30, or 20% of your Minnesota AGI, depending on the type of property you give and the type of organization you give it to. Your Minnesota AGI is line 1 of Form M1. See IRS Publication 526 for more information about first and second category qualified organiza­ tions. Limits based on 60% of Minnesota adjusted gross income If you make cash contributions during the year to an organization which is a first category qualified organization, your deduction for cash contributions is 60% of your AGI. This 60% limit does not apply to noncash charitable contributions. Limits based on 50%, 30%, and 20% of Minnesota adjusted gross income Minnesota follows the IRS guidance for contributions that are subject to these limitations. See IRS Publication 526 for more information about contributions under these limitations. Amounts You Can Deduct Contributions can be in cash, property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organizations described earlier. If you drove to and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. Add parking and tolls to the amount you claim under either method. Do not deduct any amounts repaid to you. If you included volunteer mileage reimbursements in your adjusted gross income and the reimbursements exceeded 14 cents per mile, see line 24 of Schedule M1M. Contributions from which you benefit If you made a contribution and received a benefit in return, such as food, entertainment, or merchandise, you can generally only deduct the amount that is more than the value of the benefit. This rule does not apply to certain membership benefits provided in return for an annual pay­ ment of $75 or less or to certain items or benefits of token value. For details, see IRS Publication 526. Minnesota follows the IRS guidance for contributions that are subject to these limitations. See IRS Publication 526 for more information about contributions under these limitations. Contributions of $250 or more You can deduct a contribution of $250 or more only if you have a statement from the charitable organization showing: • The amount of any money contributed and a description (but not value) of any property donated • Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or services, the organization must provide a description and estimate of the value. If you received only intangible religious benefits (such as admission to a religious ceremony), the organization must state this, but it does not have to describe or value the benefit In figuring whether a donation is $250 or more, do not combine separate donations. For example, if you gave your church $25 each week for a total of $1,300, treat each $25 payment as a separate donation. If you made donations through payroll deductions, treat each deduction from each paycheck as a separate donation. See IRS Publication 526 if you made a separate donation of $250 or more through payroll deduction. Continued

Amounts you cannot deduct • Travel expenses (including meals and lodging) while away from home performing donated services, unless there was no significant element of personal pleasure, recreation, or vacation in the travel • Political contributions • Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups • Cost of raffle, bingo, or lottery tickets • Value of your time or services • Value of blood given to a blood bank • The transfer of a future interest in tangible personal property. Generally, no deduction is allowed until the entire interest has been transferred • Donations to individuals and groups that are operated for personal profit • Donations to foreign organizations; however, you may be able to deduct donations to certain U.S. organizations that transfer funds to foreign charities and certain Canadian, Israeli, and Mexican charities. See IRS Publication 526 for details. • Donations to organizations engaged in certain political activities that are of direct financial interest to your trade or business • Donations to groups whose purpose is to lobby for changes in the laws • Donations to civic leagues, social and sports clubs, labor unions, and chambers of commerce • Value of benefits received in connection with a contribution to a charitable organization. See IRS Publication 526 for exceptions • Cost of tuition Line 15 — Charitable Contributions by Cash or Check If you filed federal Schedule A, enter the amount from line 11. Do not include amounts that exceed 60% of line 1 of Form M1. If you filed federal Form 1040-NR, enter the amount from line 2 of Schedule A. Do not include amounts that exceed 60% of line 1 of Form M1. Enter on line 15 the total value of donations you made in cash or by check (including out-of-pocket expenses). Recordkeeping. Keep bank records of contributions (such as canceled checks, credit card statements, or written records from the charity), regardless of your amounts contributed. The written record must include the name of the charity, date, and amount of the contribution. If you made contributions through payroll deduction, see IRS Publication 526. Do not attach the record to your tax return. Line 16 — Other Than by Cash or Check If you filed federal Schedule A, enter the amount from line 12. If you filed federal Form 1040-NR, enter the amount from line 3 of Schedule A. Enter the total value of your contributions of property other than by cash or check. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy or sell and both are aware of the conditions of the sale. For more details on determining the value of donated property, see IRS Publication 561. Deduction more than $500. If the amount of your deduction is more than $500, you must complete and attach a statement identifying the date of contribution, name of the charitable organization, description of the property, and the fair market value. Deduction more than $5,000. If your total deduction is over $5,000 ($500 for certain contributions of clothing and household items), you may also have to get appraisals of the values of the donated property. See federal Form 8283 and its instructions for details. Contribution of motor vehicle, boat, or airplane. If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your paper return. The organization may use Form 1098-C to provide the required information. Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record that shows the organization’s name and address, the date and location of the gift, and a description of the property. For each gift of property, you should also keep reliable written records that include: • How you figured the property’s value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal • The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its fair market value • How you figured your deduction if you chose to reduce your deduction for donations of capital gain property • Any conditions attached to the donation Line 17 — Carryover from Prior Year If you have contributions you could not deduct in an earlier year because they exceeded the limits on the amount you could deduct, you generally have five years to use those contributions. The same limits apply this year to your carryover amounts as applied to those amounts in the earlier year. After applying those limits, enter the amount of your carryover you are allowed to deduct this year. See IRS Publication 526. Line 19 — Casualty and Theft Losses If you had a casualty or theft loss during 2025, see Schedule M1CAT, Casualty and Theft, for more information. If you filed federal Schedule A and entered an amount on line 15, complete a Schedule M1CAT for that casualty. If you filed federal Form 1040-NR and entered an amount on line 6 of Schedule A, complete Schedule M1CAT for that casualty or theft loss. Continued

You may be able to deduct part or all of each loss caused by any of these: • Theft, vandalism, fire, storm, or similar causes • Car, boat, and other accidents • Corrosive drywall • Money you had in a financial institution but lost because of the institution’s insolvency or bankruptcy You can deduct personal casualty or theft losses only to the extent that: • The amount of each separate casualty or theft loss is more than $100 • The total amount of all losses during the year reduced by $100 is more than 10% of the amount on line 1 of Form M1 Corrosive drywall losses. If you paid for repairs to your personal residence or household appliances because of corrosive drywall, you may be able to deduct on line 19 those amounts paid. See IRS Publication 547 for details. Line 20 — Unreimbursed Employee Expenses Complete and enclose Schedule M1UE, Unreimbursed Employee Business Expenses. If you are married, filing a joint return, and both you and your spouse claim deductions for unreimbursed employee expenses, each spouse must complete a separate Schedule M1UE with their own expense and reimbursement amounts. Enter the total ordinary and necessary job expenses you paid for which you were not reimbursed. An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be required to be considered necessary. If you do not claim reimbursement that you are entitled to receive from your employer, you cannot deduct the expenses that apply to unclaimed reimbursement. See IRS Publication 970 for more information. You must complete Schedule M1UE if either of these apply: • You claim any travel, transportation, meal, or entertainment expenses for your job • Your employer reimbursed you for any of your job expenses that you would otherwise report on line 20 Do not include educator expenses you deducted on line 11 of federal Schedule 1. Examples of other expenses to include on Schedule M1UE are: • Safety equipment, small tools, and supplies needed for your job • Uniforms required by your employer that are not suitable for ordinary wear • Protective clothing required in your work, such as hard hats, safety shoes, and glasses • Physical examinations required by your employer • Dues to professional organizations and chambers of commerce • Subscriptions to professional journals • Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job • Certain business use of part of your home (see IRS Publication 587 for details on limits) • Certain educational expenses (see IRS Publication 970 for details) Line 24 — Other Miscellaneous Deductions List the type and amount of each expense from the following list next to line 24 and enter the total of these expenses on line 24. If you are filing a paper return and you cannot fit all your expenses on the line next to line 24, attach a statement instead showing the type and amount of each expense. If you filed federal Schedule A, you may have reported these deductions on line 16. If you filed federal Form 1040-NR, you may qualify for only certain deductions from the following list which you may have deducted on line 7 of Form 1040-NR, Schedule A. You may deduct only these expenses on line 24: • Gambling losses to the extent of gambling winnings reported on line 8b of federal Schedule 1. Gambling losses include, but are not limited to, the cost of non-winning bingo, lottery, and raffle tickets • Federal estate tax on income in respect of a decedent • Deduction for amortizable bond premium (for example, a deduction allowed for a bond premium carryforward or a deduction for amortizable bond premium on bonds acquired before October 23, 1986) • Deduction for repayment of amounts under a claim of right (if over $3,000, see IRS Publication 525 for details) • Certain unrecovered investment in a pension • Impairment-related work expenses of a person with a disability • Deduction allowable in connection with personal property used in a short sale as described under section 67(b)(8) • Deduction of taxes, interest, and business depreciation for cooperative housing corporation tenant-stockholder under section 216 of the Internal Revenue Code Continued

Worksheet B for Line 26 — Itemized deduction phaseout for AGI greater than $1,083,150 1 Enter the amount from line 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter the total amounts from lines 4, 13, and 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract step 2 from 1. If the result is zero or less, STOP HERE.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Multiply step 3 by 80% (.80). Enter the result here and on line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Worksheet A for Line 26 — Itemized Deduction Phaseout for AGI $1,083,150 or Less Do not use this worksheet if your adjusted gross income is less than $238,950 ($119,475 if married filing separately) or over $1,083,150. 1 Enter the amount from line 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter the total amounts from lines 4, 13, and 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract step 2 from 1. If the result is zero or less, STOP HERE.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Adjusted gross income from line 1 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 - If step 4 is greater than $330,300, enter $91,350. If it is less than or equal to $330,300,

then subtract $238,950 from step 4.

- If married filing separately and step 4 is greater than $165,150, enter $45,675.

If it is less than or equal to $165,150, subtract $119,475 from step 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Multiply step 5 by 3% (.03). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 If step 4 is greater than $330,300 subtract, $330,300 from step 4. If married filing separately

and step 4 is greater than $165,150, subtract $165,150 from step 4. Otherwise, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Multiply step 7 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Add steps 6 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Multiply step 3 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Enter the lesser of step 9 or 10 here and on line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Line 26 — Itemized Deduction Limitation Complete Worksheet A if your AGI is greater than $238,950 ($119,475 if married filing separately) but less than or equal to $1,083,150. If your AGI is greater than $1,083,150, complete Worksheet B.

Your First Name and Initial Last Name Social Security Number

1 Enter the financial institution, account number, and the amount you contributed in 2025 to each qualified education savings account

(commonly known as a 529 savings plan). If you contributed to more than five accounts, include a separate sheet.

Financial Institution: Account Number: Amount: Financial Institution: Account Number: Amount: Financial Institution: Account Number: Amount: Financial Institution: Account Number: Amount: Financial Institution: Account Number: Amount:

Total amount of contributions from separate sheet (if any):

Enter the total amount you contributed to all qualified education savings accounts . . . . . . . . . . . . . . . . . . . . 1

2 Enter the total amounts withdrawn or distributed in 2025 from all accounts (see instructions) . . . . . . . . . . . . 2

3 Subtract line 2 from line 1. If the result is zero or less, STOP HERE; you do not qualify . . . . . . . . . . . . . . . . . . . . 3

If you are claiming the subtraction 4 Enter the lesser of the amount on line 3 or $1,500

($3,000 if you are married and filing a joint return) here and on line 15 of Schedule M1M . . . . . . . . . . . . . . . . 4

If you claim the subtraction, you cannot claim the credit. If you are claiming the credit 5 Enter the result from step 11 of the Worksheet for Line 5 here.

If you claim the credit, you cannot claim the subtraction.

Full-Year Residents: Also enter this amount on line 7 of Schedule M1C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Part-Year Residents: Multiply line 5 by line 30 of Schedule M1NR. Enter the result here

and on line 7 of Schedule M1C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Complete lines 7-15 if a distribution from your account was not used to pay qualified expenses. 7 Enter the amount of distributions from your accounts that were not used for qualified expenses . . . . . . . . . . 7 8 Multiply the total amount of Education Savings Account Credits

claimed in prior years on Schedule M1C by 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Enter the total amount of contributions made to your qualified accounts in all taxable years . . . . . . . . . . . . . . 9 10 Divide line 8 by line 9 (carry to five decimal places). If line 8 is more than line 9, enter 1 . . . . . . . . . . . . . . . . . 10 11 Enter the total amount of subtractions claimed in prior years on Schedule M1M . . . . . . . . . . . . . . . . . . . . . . . 11 12 Divide line 11 by line 9 (carry to five decimal places). If line 11 is more than line 9, enter 1 . . . . . . . . . . . . . . . 12 13 Multiply line 10 by 50% (.50), then multiply the result by line 7. Round amount to the nearest whole dollar. 13 14 Multiply line 12 by 10% (.10), then multiply the result by line 7. Round amount to the nearest whole dollar. 14 15 Add lines 13 and 14. Enter here and include on line 14 of Form M1. Check the box for Schedule M1529 . . . 15 2025 Schedule M1529, Education Savings Account Contribution Credit or Subtraction Complete this form to claim either the credit or the subtraction. You cannot claim both. 9995 *251291* . . Rev. 8/26

Am I eligible? You may be eligible for the credit or subtraction if you contributed to a qualified education savings account, regardless of the owner or beneficiary. If you are a part-year resident, you will determine your credit based on your percentage of income allocated to Minnesota on Schedule M1NR, Nonresidents/Part-Year Residents. You do not qualify for the credit if you are a nonresident or are eligible to be claimed as a dependent. What is a qualified education savings account? A qualified education savings account is any state-sponsored section 529 savings plan, including prepaid tuition plans. What is a qualified expense? A qualified expense for a section 529 savings plan is a cost required to attend a post-secondary educational institution. Qualified expenses do not include amounts paid for K-12 education expenses. Qualified expenses do not include amounts paid for certain post-secondary credentialing expenses reported on line 1 of Schedule M1NC, Federal Adjustments. If you used a distribution from a 529 savings plan for K-12 education tuition, you must include the lesser of distributions or the earnings reported on federal Form 1099-Q from the savings plan on line 13 of Schedule M1M, Income Additions and Subtractions. Can I claim both the credit and subtraction? No. You may claim either the credit or the subtraction. You cannot claim both. Is it better to take the credit or subtraction? It depends on your Minnesota residency, filing status, and income. Full and part-year residents: If your Federal Adjusted Gross Income (FAGI) is $96,220 or less, the credit will generally provide a greater benefit to you. If your FAGI is more than $96,220 but less than $121,220 ($198,200 if you are married and filing a joint return), complete the Worksheet for Line 5. If your filing status is Married Filing Jointly and your FAGI is more than $198,200 ($121,220 for all other filing statuses), you are not eligible for the credit. You may be eligible for the subtraction. Nonresidents or individuals eligible to be claimed as a dependent: You are not eligible for the credit. You may be eligible for the sub­ traction. Do I need proof of my contributions? Yes. Save canceled checks and keep a detailed record of your contributions (such as brokerage and account statements). We may ask you to show these records if we have questions. If you claim the credit or subtraction, maintain a record of the amounts claimed while any education savings account is open. Line Instructions Round amounts to the nearest whole dollar. Line 1 Enter the financial institution, account number, and amount you contributed in 2025 for each qualified education savings account. If you contributed to more than five accounts, include a list of additional accounts on a separate sheet. Line 2 Enter the total amount of all distributions from accounts that, during the year, you either: • Were listed as an account owner of • Made a contribution to Generally, distributions are reported on federal Form 1099-Q. Do not include transfers or rollovers to other qualified accounts. Line 4 If you are taking the subtraction instead of the credit, stop here. Enter this amount on line 15 of Schedule M1M. You may not claim both the credit and the subtraction. If you are taking the credit instead of the subtraction, skip this line and go to line 5. Line 5 If you are taking the credit, enter this amount on line 7 of Schedule M1C, Nonrefundable Credits. You may not claim the credit if any of these apply: • You claim the Education Savings Account Contribution Subtraction • You are eligible to be claimed as a dependent • You are a nonresident 2025 Schedule M1529 Instructions Continued

Worksheet for Line 5 (529 Credit) 1 Enter the amount from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Multiply the amount from step 1 by 50% (.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Enter the amount from line 1 of Form M1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 If step 3 is less than or equal to $96,220, skip steps 5-9 and enter $500 on step 10.

If step 3 is over $96,220, use the table below to determine steps 5, 7, and 9 for your filing status. Married filing jointly

If step 3 is: Over But Not Over Use for Step 5 Use for Step 7 Use for Step 9 $96,220 $121,220 $96,220 0.01 $500 $121,220 $173,200 $0 0.00 $250 $173,200 — $173,200 0.01 $250 All other filing statuses If step 3 is over $96,220: Use for Step 5 Use for Step 7 Use for Step 9

$96,220 0.02 $500 5 Enter the appropriate amount for this step from the table above. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Subtract step 5 from step 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Enter the appropriate amount for this step from the table above. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Multiply step 6 by step 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Enter the appropriate amount for this step from the table above. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Subtract step 8 from step 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Enter the amount from step 2 or step 10, whichever is less. Enter this amount on line 5 of Schedule M1529 . . . . . . . . . Line 7 Enter the total distributions from your accounts in 2025 that were not used for qualified expenses. Do not include distributions that are subject to additional tax at the federal level. Line 8 Multiply the total amount of Education Savings Account Credits claimed in prior years on Schedule M1C by 2. You must include all credits claimed, even if an unqualified distribution came from only one account. Line 9 Enter the total amount of contributions made to your qualified accounts in all taxable years. Include contributions made to all accounts, not just those with an unqualified withdrawal. Line 11 Enter the total amount of subtractions claimed in prior years on Schedule M1M. Questions? Forms and information are available on our website at www.revenue.state.mn.us. If you have questions: • Visit our website at www.revenue.state.mn.us and enter Education Savings into the Search box • Send us an email at individual.incometax@state.mn.us • Call us at 651-296-3781 or 1-800-652-9094

Taxpayer Name FEIN, SSN, or ITIN Minnesota Tax ID Part 1 — Net Investment Income Calculation 1 Enter the total investment income from your federal Form 8960, line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Total net gain included in line 1 relating to dispositions of Class 2a property (see instructions) . . . . . . . . . . . . . 2 3 Net interest and mutual fund dividends from U.S. bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Add lines 2 and 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Total Minnesota Investment Income. Subtract line 4 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Enter the total deductions and modifications from your federal Form 8960, line 11 . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Total deductions and modifications included in line 6 relating to the Class 2a property reported on line 2. . . . . . 7 8 Total Minnesota Deductions and Modifications. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Minnesota Net Investment Income. Subtract line 8 from line 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Part 2 — Individual Tax Computation 10 Minnesota net investment income (from line 9 above). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Subtract $1,000,000 from line 10. If the result is less than zero, enter zero and stop. . . . . . . . . . . . . . . . . . . . . . . 11 12 Multiply line 11 by one percent (0.01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Amount of line 10 allocated to Minnesota. (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Divide line 13 by line 10. Carry to five decimal places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Minnesota Net Investment Income Tax. Multiply line 12 by line 14. Enter here and on line 14a of Form M1 . . 15 Part 3 — Estate and Trust Tax Computation 16 Minnesota net investment income (from line 9 above). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Amount of line 16 that is distributed to beneficiaries or charities.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Undistributed Minnesota Net Investment Income. Subtract line 17 from line 16 . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Subtract $1,000,000 from line 18. If the result is less than zero, enter zero and stop. . . . . . . . . . . . . . . . . . . . . . . 19 20 Multiply line 19 by one percent (0.01) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Amount of line 18 allocated to Minnesota. (See instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Divide line 21 by line 18. Carry to five decimal places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Minnesota Net Investment Income Tax. Multiply line 20 by line 22. Enter here and on line 12 of Form M2 . . . 23 2025 Schedule NIIT, Net Investment Income Tax 9995 *257611*

Who Should File Schedule NIIT You must complete Schedule NIIT if you are an individual, estate, or trust taxpayer with over $1,000,000 of investment income. When com­ pleting this schedule, you will determine your Minnesota net investment income (see below) and if you owe Minnesota net investment income tax.The Minnesota net investment income tax does not apply to corporate taxpayers. If you are a nonresident alien of the United States and not subject to the federal net investment income tax, you may still be subject to the Minnesota net investment income tax. Complete a pro-forma federal Form 8960 and include it with your Schedule NIIT. Minnesota Net Investment Income Minnesota net investment income is federal net investment income as defined under Internal Revenue Code (IRC) section 1411 that is sourced to Minnesota. Federal net investment income includes, but is not limited to: • Interest • Dividends • Capital gains • Rental and royalty income • Non-qualified annuities • Income from businesses involved in trading of financial instructions or commodities and businesses that are passive activities to the tax­ payer (within the meaning of IRC section 469) • Deductions allocated to the items of gross investment income Federal net investment income does not include any amount of gain that is excluded from gross income for regular income tax purposes. For example, IRC section 121 exempts the first $250,000 ($500,000 if married and filing a joint return) of gain recognized on the sale of a princi­ pal residence from gross income for regular income tax purposes. Minnesota net investment income does not include net gains attributable to dispositions of property classified as class 2a property under Min­ nesota Statute section 273.13, subdivision 23. Class 2a Property Class 2a agricultural land consists of parcels of property, or portions thereof that are agricultural land and buildings. If the property has mul­ tiple property classifications and the county assessor can practically separate the acreage of each classification type, then only the acreage that is attributable to class 2a may be excluded from the Minnesota net investment income tax. See lines 2 and 7 for more details. You may identify a property’s classification on its property tax statement for the year of the disposition or by contacting the county assessor. Flow-through entities will include whether a gain is from a disposition of class 2a property on: • Lines 21 and 22 of Schedules KPI and KS • Lines 23 and 24 of Schedule KPC • Lines 31 and 32 of Schedule KF Investments and Mutual Fund Dividends from U.S. Bonds Stocks and obligations of the U.S. Government are exempt from taxation by states under IRC section 3124. Any stocks and obligations ex­ empt under this federal law are not subject to the Minnesota net investment income tax. See line 3 for more details. Flow-through entities will include whether interest is from a U.S. bond on: • Line 14 of Schedules KPI and KS • Line 17 of Schedule KPC • Line 16 of Schedule KF How to File Schedule NIIT is included with Form M1 or Form M2 as a supplemental schedule. The tax amount from Schedule NIIT will be reported on: • Line 14 of Form M1 • Line 12 of Form M2 Composite Tax or Pass-Through Entity (PTE) Tax Schedule NIIT may not be included with Form M3 or Form M8. Minnesota NIIT cannot be reported and paid as a part of a composite income or PTE tax election. The composite income tax or PTE tax can still satisfy the partner’s or shareholder’s tax for the distributive share of the entity’s business income. Partners and shareholders electing composite income or PTE tax to satisfy their filing requirement must file Schedule NIIT with Form M1 if their investment income exceeds $1 million. In these situations, the Form M1 will only report the NIIT on line 14 and will not report any other tax benefits. Estimated Payments The Minnesota net investment income tax is subject to the same estimated tax provisions as other individual, estate, or trust taxes. If you expect to be subject to the Minnesota net investment income tax, you should adjust your income tax withholding or estimated payments to account for the tax increase in order to avoid underpayment penalties. 2025 Schedule NIIT Instructions Continued

Line Instructions Part 1. Net Investment Income Calculation All taxpayers that may be subject to Minnesota net investment income tax must complete Part 1. Line 1 Include the amount of total investment income from line 8 of your federal Form 8960 regardless of the source of the income. Line 2 Include any net gain reported within line 8 of your federal Form 8960 that relates to dispositions of class 2a property located in Minnesota. The amount reported on this line cannot exceed the amount reported on line 1. See Class 2a Property above, for more information. Line 3 Include federally taxable interest reported within line 8 of your federal Form 8960 that you received from: • U.S. bonds, bills, notes, savings bonds, and certificates of indebtedness • Sallie Mae bonds • Dividends paid to you by mutual funds that are attributable to these bonds • U.S. Government interest and dividends you received as partner of a partnership, shareholder of an S corporation, or beneficiary of a trust Reduce these amounts by any related investment interest and other expenses deducted within line 11 of your federal Form 8960. Do not in­ clude interest or dividends attributable to Ginnie Mae, Fannie Mae, or Freddie Mac bonds. If you received interest from a government source not listed, see Income Tax Fact Sheet 13, U.S. Government Interest. The amount reported on this line cannot exceed the amount reported on line 1. See Investments and Mutual Fund Dividends from U.S. Bonds above, for more information. Line 6 Include the amount of deductions and modifications from line 11 of your federal Form 8960 regardless of the source of the income. Reduce this amount by the deductions already included in the calculation for line 3. Line 7 Include the amount of deductions and modifications reported within line 11 of your federal Form 8960 that relate to dispositions of class 2a property located in Minnesota reported on line 2 of this schedule. The amount reported on this line cannot exceed either the amount reported on line 2 or line 6 of this schedule. Line 9 Subtract line 8 from line 5. If the result is less than zero, enter zero. This is your Minnesota net investment income. Also include this amount on either line 10 or line 16 of this schedule. Part 2. Individual Tax Computation Complete Part 2 if you are an individual taxpayer that files Form M1. You will not need to complete Part 3. Line 10 Include on line 10 the amount of Minnesota net investment income calculated on line 9. Line 11 Subtract $1,000,000 from line 10 and enter the result on line 11. If the result on line 11 is more than $0, continue with line 12. If line 11 is $0 or less, stop. You are not subject to the Minnesota net investment income tax. Line 12 Multiply the amount on line 11 by the one percent tax rate and include the result on line 12. Line 13 Include on line 13 the amount of line 9 that is allocated to Minnesota according to Minnesota Statute section 290.17. Minnesota residents allo­ cate 100% of income to Minnesota. For part-year residents or nonresidents of Minnesota, use the guidance within the instructions for Schedule M1NR, Nonresidents/Part-Year Residents, lines 1 through 8, to determine the amount allocated to Minnesota. Include an attachment with the calculation of the amount reported on this line. Line 14 Divide the amount allocated to Minnesota on line 13 by the total Minnesota net investment income tax on line 10 and include the result on line 14. Carry the result to five decimal places. Line 15 Multiply the tax amount on line 12 by the allocation ratio on line 14. Include the result on line 15 and on line 14a of Form M1. Continued

Part 3. Estate and Trust Tax Computation Complete Part 3 if you are an estate or trust taxpayer that files Form M2. You will not need to complete Part 2. Line 16 Include on line 16 the amount of Minnesota net investment income calculated on line 9. Line 17 Include on line 17 the amount of line 16 that was distributed to a beneficiary or charity. Line 18 Subtract line 17 from line 16. This is the undistributed Minnesota net investment income retained by the estate or trust. Line 19 Subtract $1,000,000 from line 18 and include the result on line 19. If the result on line 19 is more than $0, continue with line 20. If line 19 is $0 or less, stop. You are not subject to the Minnesota net investment income tax. Line 20 Multiply the amount on line 19 by the one percent tax rate and include the result on line 20. Line 21 Include on line 21 the amount of line 18 that is allocated to Minnesota according to Minnesota Statute sections 290.17, 290.191, and 290.20. Use the guidance within the instructions for Schedule M2NM, Non-Minnesota Source Income and Related Expenses, lines 1 through 8 and 17 through 25, to determine the amount allocated to Minnesota. Include an attachment with the calculation of the amount reported on this line. Line 22 Divide the amount allocated to Minnesota on line 21 by the total Minnesota net investment income tax on line 18 and include the result on line 22. Carry the result to five decimal places. Line 23 Multiply the tax amount on line 20 by the allocation ratio on line 22. Include the result on line 23 and on line 12 of Form M2.