www.taxes.state.mn.us
2010
Minnesota
Individual
Income Tax
Forms and Instructions
Inside this booklet

Form M1
Minnesota income tax return

Schedule M1W
Minnesota withholding

Schedule M1M
Minnesota Income Additions and
Subtractions

Schedule M1ED

Minnesota K–12 Education Credit

Schedule M1WFC

Minnesota Working Family Credit

Form M60

Payment voucher

Do you qualify for a
Property Tax Refund
?

see the back cover

File your tax return electronically!
Last year for
automatic mailing!
Last year for
automatic mailing!
See page 3 for more information.
Start here:

Make our website your starting point for e-filing both
your state and federal income tax returns!
www.taxes.state.mn.us
Over 76 percent of Minnesota taxpayers e-file because it:

n
increases the accuracy of their returns,

n
provides for faster refunds,

n
checks for mathematical errors, and

n
provides confirmation notices.
Most e-file programs guide you through a simple question-and-answer
process, and help you to discover every possible deduction, exemption or credit
for which you qualify. Examples of Minnesotans who may be entitled to impor-
tant tax benefits for 2010 include members of the military who have served in a
combat zone or hazardous-duty area and parents of students in grades k–12.
For more information about electronic filing and answers to all of your tax-
related questions, visit
www.taxes.state.mn.us.
Percentage of e-filed individual Minnesota returns
Contents
Page
What’s new for 2010 . . . . . . . . . . . . . . . 3
Information for federal return . . . . . . . 4
General information . . . . . . . . . . . . . . . 4-6
Filing requirements and residency . . 4-5
Due date . . . . . . . . . . . . . . . . . . . . . . . 5
Payment options . . . . . . . . . . . . . . . . 6
Penalties and interest . . . . . . . . . . . . . 6
Special situations . . . . . . . . . . . . . . . . . . 7
Completing your return . . . . . . . . . . . . 8
Use of information . . . . . . . . . . . . . . 8
Line instructions . . . . . . . . . . . . . . . . . . 9-18
Use tax information . . . . . . . . . . . . . . . . 13
How to complete a paper return . . . . . 16
Before you mail your return . . . . . . . . . 18
Working family credit tables . . . . . . . . . 19-21
Tax tables . . . . . . . . . . . . . . . . . . . . . . . . 22-27
How to get forms . . . . . . . . . . . . . . . . . . 27
Need help?
Our website,
www.taxes.state.mn.us
,
offers the following quick and convenient
services:
• forms, instructions and fact sheets
• answers to frequently asked questions
• options for filing and paying electronically
• check on your refund
• look up your Form 1099-G refund
information
Or, call our automated system at
651-296-4444
or

1-800-657-3676
anytime to:
• order forms and instructions
• check on your refund
• check on your Form 1099-G refund
information
• change your address
If you still have tax questions, you may call
651-296-3781

or

1-800-652-9094
Monday—Friday, 8:30 a .m . to 4:30 p .m .
TTY users: call
711
for Minnesota Relay .
Or, you can write to us at:
individual .incometax@state .mn .us
Minnesota Revenue, Mail Station 5510,
St . Paul, MN 55146-5510 .
Free tax help available
Volunteers are available to help seniors,
people with low incomes or disabilities, and
non-English speakers complete their tax re-
turns. To find a volunteer tax help site, go to
www .taxes .state .mn .us or call 651-297-3724
or 1-800-657-3989 .
2
Information in this booklet is available in other
formats upon request for persons with disabilities.
2004 2005 2006 2007 2008 2009*
Tax Year
80
70
60
50
40
30
20
10
0
62.6% 65.7% 68.8% 71.3% 73.3% 76.3%
% of total retur
ns filed
*2009 returns processed as of October 6, 2010.

3
What’s new for 2010?
3
Automatic mailing of M1 tax
booklets to end
Beginning in 2012, next year, the depart-
ment will no longer offer automatic mailing
of Form M1 tax booklets, as we have found
that most individuals who file paper returns
are using downloaded or software-generated
forms.
We encourage you to consider filing
electronically. If you prefer to file a paper
The income tax reciprocity agreement
between Minnesota and Wisconsin was
terminated beginning with tax year 2010.
If you are a Minnesota or Wisconsin resi-
dent who worked in the other state during
2010, you must file returns in both states.
If you are a Minnesota resident who
worked in Wisconsin during 2010:
• File a 2010 Wisconsin income tax return
for nonresidents if your Wisconsin
income meets their minimum filing
requirements. All personal service
income earned in Wisconsin is taxable
by Wisconsin.
• File a 2010 Minnesota income tax
return, Form M1. Report on your
Minnesota return all income received,
including personal service income*
earned in Wisconsin.
• Complete Schedule M1CR to determine
your credit for taxes paid to Wisconsin
on income that is taxed by both states.
For Wisconsin forms and instructions,
visit www.revenue.wi.gov.
If you are a Wisconsin resident who
worked in Minnesota during 2010:
• File a 2010 Minnesota income tax
return as a nonresident using Form
M1 and Schedule M1NR. All personal
service income earned in Minnesota is
taxable by Minnesota.
• File a 2010 Wisconsin income tax re-
turn. Report on your Wisconsin return
all income received, including personal
service income* earned in Minnesota.
You can claim a credit from Wisconsin
for taxes paid to Minnesota on income
that is taxed by both states.
Visit our website at www.taxes.state.mn.us
for more information.
*Personal service income includes wages,
salaries, tips, commissions, fees and bo-
nuses.
Minnesota/Wisconsin
reciprocity ended
New Schedule M1B

Schedule M1B, Business and Investment
Credits, is a new schedule for reporting
several refundable credits, including:
• credit for increasing research activities
• angel investment tax credit
• credit for historic structure rehabilitation
• Job Opportunity Building Zones (JOBZ)
jobs credit
• credit for tuberculosis testing on cattle
• enterprise zone credit
Lower income motor fuels tax
credit ended
The lower income motor fuels tax credit was
repealed beginning with tax year 2010. This
$25 refundable credit was available only for
tax year 2009.
State income tax passed
through to partners,
shareholders and beneficiaries
now reported on Schedule M1M
Beginning with tax year 2010, the state in-
come tax passed through to you as a partner
of a partnership, a shareholder of an S cor-
poration or a beneficiary of a trust must be
reported on line 5 of Schedule M1M instead
of line 2 of Form M1.
Federal changes not adopted
by Minnesota
Minnesota has not adopted federal law
changes that were enacted after March 18,
2010. If you are affected by any of the chang-
es, you must complete Schedule M1NC, Fed-
eral Adjustments, and report the difference
in income on lines 17 and/or 36 of Schedule
M1M, Income Additions and Subtractions.
In addition, if you are affected by any of the
following, you must report the difference
in income on lines 7 through 9 of Schedule
M1M:
• the additional standard deduction for real
estate taxes and/or motor vehicle sales tax,
• the federal exclusion from income for
unemployment compensation, or
• the federal deductions for college tuition
and fees and for educator expenses.
Some or all of these federal provisions may
be adopted during the 2011 Minnesota Legis-
lative Session.
Other federal tax law changes affecting tax
year 2010 may be enacted after the Minnesota
forms and instructions are printe
d.
Continue to check our website for
updates.
return, forms and instructions will remain
available:
• online at www.taxes.state.mn.us; or
• by visiting your local library.
Free tax preparation and electronic filing
are available to seniors, people with low
incomes or disabilities, and non-English
speakers. For details, see “Free tax help
available” on page 2.
Please note that the Internal Revenue
Service also will no longer mail federal tax
packages beginning with the packages you
would have normally received in January
2011.
New credits
Angel investment tax credit
A refundable credit is available to individu-
als who invest in qualified small businesses
that are focused on high technology or new
proprietary technology. The credit is equal
to 25 percent of the qualified investment,
up to a maximum credit of $250,000 for a
married-joint return and $125,000 for other
claimants.
Investors must be certified by the Min-
nesota Department of Employment and
Economic Development (DEED) to qualify
for the credit. If you are eligible, you would
have already received an allocation certifi-
cate from DEED. For details, visit the DEED
website at www.positivelyminnesota.com.
Credit for historic structure
rehabilitation
A refundable credit is available to taxpayers
who are eligible for the federal historic re-
habilitation credit for improving a certified
historic structure located in Minnesota.
For contracts entered into after May 1, 2010,
the Minnesota credit equals up to 100 per-
cent of the amount of the federal credit. To
qualify for the Minnesota credit, the project
developer must apply for certification to the
State Historic Preservation Office (SHPO)
of the Minnesota Historical Society before
any rehabilitation of the structure begins.
For details, visit the SHPO website at
www.mnhs.org/shpo.
Credit for increasing research
activities
The Minnesota research and develoment
credit is now available to partners of
partnerships and shareholders of S cor-
porations. The credit is refundable and is
equal to 10 percent of the first $2,000,000
of qualified expenses and 2.5 percent of
expenses over $2,000,000. This credit will be
reported to you on the Minnesota Schedule
KPI or KS you received from the entity.

4
You must file a Minnesota Form M1,
Individual Income Tax Return, if you are a:
• Minnesota resident required to file a
federal income tax return, or
• part-year resident or nonresident of
Minnesota and you have Minnesota gross
income of $9,350 or more.
Filing requirements
and residency
Minnesota residents
If you were a resident of Minnesota for the
entire year and are required to file a 2010
federal income tax return, you must also file a
2010 Minnesota Form M1.
If you are not required to file a federal return,
you are not required to file a Minnesota
return. However, you must file a Minnesota
return in order to:
• claim refundable credits for which you may
qualify (the K–12 education, working fam-
ily or child care credits, etc.), or
• receive a refund if your employer withheld
Minnesota income tax from your wages in
2010.
Did you move into or out of
Minnesota during the year?
If you moved into or out of Minnesota in
2010, you must file Form M1 if you meet the
filing requirements for part-year residents.
When you file, also complete Schedule
M1NR, Nonresidents/Part-Year Residents, to
determine income received while a Minnesota
resident and income received from sources in
Minnesota while a nonresident. Your Min-
nesota tax is based on that income.
If you considered Minnesota your permanent
home in 2010, or for an indefinite period of
time, you were a resident for 2010.
For more information, see Income Tax Fact
Sheet #1, Residency.
Were you a resident of another
state and lived in Minnesota?
If you were a resident of another state, you
may be required to file Form M1 as a Min-
nesota resident if both of these conditions
applied to you:
1 you were in Minnesota for 183 days or
more during the tax year, and
2 you or your spouse owned, rented or leased
a house, townhouse, condominium, apart-
ment, mobile home or cabin with cooking
and bathing facilities in Minnesota,
and it could be lived in year-round.
General information
If both conditions apply, you are considered
a Minnesota resident for the length of time
the second condition applies. If the second
condition applied for the entire year, you are
considered a full-year Minnesota resident
for income tax purposes. If it applied for less
than the full year, you are considered a part-
year resident, and you must file Form M1 if
you meet the filing requirements explained
in the next section.
If you were a resident of another state, but
the conditions did not apply to you in 2010,
you were a nonresident of Minnesota for
income tax purposes. However, you must file
Form M1 if you meet the filing requirements
in the next section.
For further details, see Income Tax Fact
Sheet #2, Part-Year Residents, and Fact Sheet
#3, Nonresidents.
Filing requirements for part-year
residents and nonresidents
1 Determine your total income from all
sources (including sources not in Minne-
sota) 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
or 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
• gains from the sale of a partnership
interest, to the extent the partnership
had property or sales in Minnesota
• gain 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 busi-
ness or profession conducted partly or
entirely in Minnesota (Gross income is
income before any deductions or ex-
penses). This is the amount from line 7
of federal Schedule C, line 1 of Schedule
C-EZ or line 11 of Schedule F of Form
1040. Gross income from a partnership
or S corporation is the amount on line
22 of Schedule KPI or line 22 of Sched-
ule KS.)
• gross winnings from gambling in Min-
nesota
3 Add step 1 and step 2. If the total is $9,350
or more, you must file Form M1 and
Schedule M1NR.
4
Continued
Information for your
federal return
State refund information—
Form 1040, line 10
The Department of Revenue does not mail
Form 1099-G, Record of Income Tax Refund,
to taxpayers.
If you received a state income tax refund in
2010 and you itemized deductions on fed-
eral Form 1040 in the year you paid the tax,
you may need to report an amount on line
10 of your 2010 Form 1040. See the 1040
instructions for more information.
To determine the Minnesota income tax
refund you received:
• go to www.taxes.state.mn.us, or
• call our automated phone system at
651-296-4444 or 1-800-657-3676, or
• review your records.
Deducting vehicle license fees—
Schedule A, line 8
If you itemize on your 2010 federal return,
only a portion of your Minnesota vehicle
license fee is deductible as personal property
tax on line 8 of federal Schedule A of Form
1040. The deduction is allowed only for pas-
senger automobiles, pickup trucks and vans.
To determine line 8 of Schedule A (1040),
you must subtract $35 from your vehicle’s
registration tax.
To find the registration tax:
• go to www.mndriveinfo.org and click on
“Tax Info,” or
• look at the vehicle registration renewal
form issued by Driver & Vehicle Services.
If you own more than one vehicle, subtract
$35 from the registration tax shown for
each vehicle.
Other amounts, such as the plate fee and
filing fee, are not deductible and cannot be
used as an itemized deduction.
If the result is less than $9,350 and you
had amounts withheld or paid estimated
tax, you must file Form M1 and Schedule
M1NR to receive a refund.
If only one spouse is required to file a Min-
nesota return and you filed a joint federal
return, you must file a joint Form M1. Com-
plete Schedule M1NR and include a copy of
the schedule when you file your return.

5
General information
(continued)
When you file:
1 Enter the appropriate amounts from your
federal return on lines A–D and on line 1
of Form M1.
2 Skip lines 2 through 7 of Form M1.
3 Enter the amount from line 1 of Form M1
on line 24 of Schedule M1M and on line 8
of Form M1. Place an X in the box on line
24 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, you must
also complete and enclose Schedule M1W,
Minnesota Income Tax Withheld, Form MWR,
Reciprocity Exemption/Affidavit of Residency,
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
each year with your employer.
If you are filing a joint return and only one
spouse works in Minnesota under a reciproc-
ity agreement, you still must include both
of your names, Social Security numbers and
dates of birth on your return.
Michigan and North Dakota
residents
Note: The income tax reciprocity agreement
between Minnesota and Wisconsin ended
beginning with tax year 2010 (See page 3).
Minnesota has reciprocity agreements with
Michigan and North Dakota. If both of the
following conditions applied to you in 2010,
you are not subject to Minnesota income tax:
• you were a full-year resident of Michigan
or North Dakota who returned to your
home state at least once a month, and
• your only Minnesota income was from the
performance of personal services (wages,
salaries, tips, commissions, bonuses).
For more information, see Income Tax
Fact Sheet #4, Reciprocity.
If you are a resident of Michigan or North
Dakota and your only Minnesota source
income is wages covered under reciproc-
ity from which Minnesota income tax was
withheld, complete Schedule M1M to get a
refund of the amount withheld.
Continued
Did you serve in a combat zone at
any time during 2010?
If so, you are eligible for a credit of
$120 for each month or part of a
month you served in a combat zone or
hazardous duty area and Minnesota
was your home of record.
To claim the credit, complete Form
M99, Credit for Military Service in a
Combat Zone. To download this form,
go to www.taxes.state.mn.us.
Continued
If you are a Minnesota resident, you must
file a Minnesota return as a resident,
regardless of where you were stationed
during the year. However, if your gross
income included on your federal return,
minus any compensation received for
active duty performed outside Minnesota,
is less than $9,350, you are not required to
file a Minnesota return.
For more information, see Income Tax
Fact Sheet #5, Military Personnel.
Military personnel who are part-year
residents or nonresidents: When deter-
mining if you are required to file a Min-
nesota return using the steps on page 4, do
not include:
• active duty military pay for service
outside Minnesota in step 1, or
• active duty military pay for service in
Minnesota in step 2.
If your gross income assignable to Min-
nesota from sources other than from the
performance of personal services covered
under reciprocity is $9,350 or more, you
are subject to Minnesota tax on that in-
come. You must file Form M1 and Schedule
M1NR. You are not eligible to take the reci-
procity subtraction on Schedule M1M.
Due date for filing and
paying is April 18
Your 2010 Minnesota Form M1 must be
postmarked by, brought to, or electronically
filed with the Department of Revenue no
later than April 18, 2011. If you file your
tax return according to a fiscal year, you
have until the 15th day of the fourth month
after the end of your fiscal year to file your
return.
Your tax payment is due in full by April 18,
2011, even if you file your return after the
due date.
Resident military spouses: If you are the
spouse of an active duty military member
who is stationed outside of Minnesota, any
income you earned in the other state is as-
signable to Minnesota.
Nonresident military spouses: Nonresi-
dent military spouses may be exempt from
Minnesota tax on personal service income
performed in Minnesota if all of the fol-
lowing requirements were met:
• The servicemember was present in
Minnesota in compliance with military
orders,
• The servicemember was a resident or do-
miciled in a state other than Minnesota,
• The spouse was in Minnesota solely to be
with the servicemember, and
• The spouse had the same state of resi-
dency or domicile as the servicemember.
Military extensions. Military personnel
serving in, or in support of, presidentially
declared combat zones are allowed the
same extensions of time to file and pay
their state income taxes as they are allowed
for federal taxes. When you file Form M1,
enclose a separate sheet stating you were
serving in a combat zone.
Members of the Armed Forces
5

6
General information
(continued)
Paying your tax when filing
your return after April 18
If you are unable to complete and file your
return by the due date, you may avoid
penalty and interest by paying your tax by
April 18. Estimate your total tax and pay the
amount you owe electronically, by check or
by credit or debit card.
If you pay by check, you must send your tax
payment with a completed Form M13, In-
come Tax Extension Payment, by April 18. Do
not send in an incomplete Form M1.
To avoid a late filing penalty, you must file
your return by October 15, 2011.
Payment options
Pay electronically
You can pay your tax electronically—even if
you file a paper return—using the depart-
ment’s e-File Minnesota system. There is no
charge to you for using this service.
To pay electronically:
• go to www.taxes.state.mn.us, and click
“Make a payment” from the e-Services
menu, or
• call 1-800-570-3329 to pay by phone.
Follow the prompts for individuals to make
a payment.
Note: When paying electronically, you must
use an account not associated with any for-
eign banks.
You will be given a confirmation number and
a date stamp when the transaction is success-
fully completed. Save this information with
your tax records.
Pay by credit card
You may pay the amount you owe through
Official Payments Corpo-
ration, a national credit
card payment service. You
will be charged a fee to
use this service.
Have your Visa, MasterCard, American
Express or Discover/Novus credit card ready,
and go to www.officialpayments.com or call
1-800-2PAY-TAX (1-800-272-9829). When
asked for the jurisdiction number, enter
3300. (All taxpayers paying current year
Minnesota individual income tax must use
this number.)
At the end of your call or website visit, you

will be given a confirmation number.

Write down and save this confirma-
tion number with your records. Your pay-
ment will be effective on the date you made
the request.
Pay by debit card
Go to the Official Payments website at
www.officialpayments.com/debit or call
1-866-4PAY-TAX (1-866-472-9829). You
will be charged a flat fee of $3.95 to use this
service.
To be able to use your debit card, your debit
card must be a Visa Consumer Debit card or
any card that has an NYCE, Pulse or STAR
logo and your payment must be $1,200 or
less.
Pay by check or money order
Complete the Form M60 payment voucher,
which is included in this booklet, and send
it with your check made payable to Minne-
sota Revenue to the address provided on the
voucher.
If you are filing a paper Form M1, send the
voucher and your check separately from your
return to ensure that your payment is prop-
erly credited to your account.
Your check authorizes us to make a one-time
electronic fund transfer from your account.
You may not receive your cancelled check.
Payment plans
If you owe taxes, pay as much as you can
afford when you file your tax return. If you
cannot pay in full by the filing due date,
make monthly payments using the M60
payment voucher until you receive a bill.
After you receive the bill, you can request a
payment plan by contacting the Collection
Division at 651-556-3003 or 1-800-657-3909
or apply online at www.taxes.state.mn.us.
All payment plans are subject to a $50 nonre-
fundable fee.
You can find additional information on
payment plans at www.taxes.state.mn.us.
Penalties and interest
Late payment penalty
Your tax is due on the due date of your
return—April 18 for most individuals—even
if you have an extension to file your federal
return.
If you pay all or part of your tax after the due
date, a penalty of 4 percent will be assessed
on the unpaid amount.
If you pay your tax 181 days or more after
filing your return, you will be assessed an
additional 5 percent penalty on the unpaid
tax.
If you are unable to pay the full amount due,
file your return and pay as much as you can
by the due date to reduce your penalty.
Late filing penalty
There is no late filing penalty if your return
is filed within six months of the due date,
which is October 15 for most individuals. If
your return is not filed within six months, a
5 percent late filing penalty will be assessed
on the unpaid tax.
Penalty for fraudulently claiming a
refund
If you file a return fraudulently claiming a
refund, you will be assessed a penalty equal
to 50 percent of the fraudulently claimed
refund.
Other civil and criminal penalties
There are penalties for failing to include all
taxable income, for errors due to intention-
ally disregarding the income tax laws, or for
filing a frivolous return.
Also, there are civil and criminal penalties
for knowingly or willfully failing to file a
Minnesota return, for evading tax and for
filing a false or fraudulent return.
Interest
Interest will be assessed after April 18, 2011,
on any unpaid tax and penalty. The interest
rate is determined each year.
The interest rate for 2011 is 3 percent.
Where to file paper returns
If you are filing a paper return, mail your
Form M1, including all completed Minne-
sota schedules, and your federal form and
schedules in the printed envelope included
in this booklet. If you don’t have the printed
envelope, mail your forms to:

Minnesota Individual Income Tax

Mail Station 0010

St. Paul, MN 55145-0010
Use enough postage
To avoid having the U.S. Postal Service
return your income tax forms to you for
more postage, include enough postage on
your envelope. If you enclose more than
three sheets of paper, you will probably need
additional postage.

7
Special situations
Estimated payments
If you expect to owe $500 or more,
or Minnesota tax wasn’t withheld
If your income includes pensions, commis-
sions, dividends or other sources not subject
to withholding, you may be required to pay
Minnesota estimated income tax payments.
You must pay estimated tax if you expect
to owe $500 or more in Minnesota tax for
2011 after you subtract the amounts of any:
• Minnesota income tax you expect to be
withheld from your income for 2011, and
• credits (amounts reported on Form M1,
lines 27 through 30) you expect to receive
for 2011.
See Individual Estimated Tax Payments In-
structions on our website for details on how
to estimate and pay your tax.
To pay electronically:
• go to www.taxes.state.mn.us, and click
“Make a payment” from the e-Services
menu, or
• call 1-800-570-3329 to pay by phone.
You can schedule all four payments at one
time. You must use an account not associ-
ated with a foreign bank.
If you want to pay by credit or debit card,
see Payment options on page 6.
If you pay by check, you must send your
payment with a completed Form M14. Use
the personalized M14 vouchers you may
have received from the department or those
provided by your tax preparer or software
program to ensure your payments are cred-
ited properly to your account.
Your check authorizes us to make a one-
time electronic fund transfer from your ac-
count. You may not receive your cancelled
check.
Reporting federal changes
If the Internal Revenue Service (IRS)
changes or audits your federal tax or you
amend your federal return and it affects
your Minnesota return, you have 180 days
to amend your Minnesota return. File Form
M1X, Amended Minnesota Income Tax Re-
turn, within 180 days after you were notified
of the final changes by the IRS or after you
filed your federal amended return.
If the changes do not affect your Minnesota
return, you have 180 days to send a letter of
explanation to the department. Send your
letter and a complete copy of your federal
amended return or the correction notice
you received from the IRS to:

Minnesota Revenue

Mail Station 7703

St. Paul, MN 55146-7703
If you fail to report the federal changes
as required, a 10 percent penalty will be
assessed on any additional tax. In this situ-
ation, the department will have up to six
additional years to audit your return.
If you need to correct your
original Minnesota return
If you are amending your original return,
you must file Form M1X within 3½ years
of the due date of your original Minnesota
return to claim a refund. Do not file a cor-
rected Form M1 for the same year.
Filing on behalf of a
deceased person
If a person received income in 2010 and
died before filing a return, the spouse or
personal representative should file Form M1
for the deceased person. The return must
use the same filing status that was used to
file the decedent’s federal return.
If you are filing Form M1 for a deceased
person, enter the decedent’s name and your
address in the name and address section.
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, the depart-
ment will send you the refund.
If you are the personal representative, you
must include with the decedent’s return
a copy of the court document appointing
you as personal representative. You will
receive the decedent’s refund on behalf of
the estate.
If no personal representative has been ap-
pointed for the decedent and there is no
spouse, you must complete Form M23,
Claim for a Refund Due a Deceased Tax-
payer, and include it with the decedent’s
Form M1.
For more information, see Income Tax
Fact Sheet #9, Filing on Behalf of a Deceased
Taxpayer.
Power of attorney
The department is prohibited by law from
disclosing your private information. If you
want to grant power of attorney to an attor-
ney, accountant, agent, tax return preparer
or any other person as an attorney-in-fact,
complete Form REV184, Power of Attorney.
The person you appoint will be able to per-
form any and all acts you can perform for
purposes of dealing with the department.
If you wish, you may limit the authority to
specific powers, such as representing you
during an audit process.
If you are divorced,
widowed or legally
separated and still owe a
joint liability
If in the past you filed a joint return with
a former spouse and you still owe part of
the joint liability, you may be eligible for
the Separation of Liability Program. For
information, contact the Taxpayer Rights
Advocate at the address below.
If you have tax problems
If you have tax problems and cannot resolve
them through normal channels, you may
contact the Taxpayer Rights Advocate.
Write to:
Taxpayer Rights Advocate
Minnesota Revenue
P. O. Box 7335
St. Paul, MN 55107-7335
7

8
Completing your return
Required information
You must provide by Minnesota law (M.S.
289A.08, subd. 11) your Social Security
number, date of birth and all other infor-
mation in order to properly identify you
and to determine your correct tax liability.
If you don’t provide it, the department will
return your form to you. This will delay
your income tax refund or if you owe tax,
your payment will not be processed and you
may have to pay a penalty for late payment.
If the return was completed by a paid
preparer, include the identification number
of the preparer. The preparer is subject to
a penalty if the identification number is
omitted.
Information not required
Although not required on Form M1, we ask
for:
• a code number indicating a political party
for the State Elections Campaign Fund,
• your daytime telephone number in case
there are questions about your return, and
• the telephone number of the person you
paid to prepare your return.
Use of Information
All information you enter on your income
tax return is private. The department will
use the information to determine your tax
liability and may include the information as
part of tax research studies. The information
may also be used to verify the accuracy of any
tax returns you file with the department.
Also, according to state law, the department
may share and/or match some or all of the
information, including your Social Security
number, with:
• the IRS and other state governments for
tax administration purposes,
• the Social Security Administration for
purposes of administering the Minnesota
Working Family Credit,
• Minnesota state or county agencies to
which you owe money,
• another person who must list some or all
of your income or expenses on his or
her Minnesota income tax return,
• the Minnesota Department of Human
Services for purposes of child support
collection, verifying income for parental
contribution amounts under children’s
service programs, refundable tax credits
claimed by applicants or recipients of
various assistance programs, or the
MinnesotaCare program,
• a court that has found you to be delinquent
in child support payments,
• the Minnesota Department of Employment
and Economic Development if you received
unemployment compensation or are par-
ticipating in an enterprise or JOBZ zone,
• Minnesota Management and Budget for pur-
poses of preparing a revenue forecast,
• the Minnesota Racing Commission if you
apply for or hold a license issued by the
commission, or own a horse entered in an
event licensed by the commission,
• any Minnesota state, county, city or other
local government agency that you are
asking to issue or renew your professional
license or your license to conduct business,
including a gambling equipment distribu-
tor license and a bingo hall license,
• the Minnesota Department of Labor and
Industry for purposes of administering
laws relating to tax, workers’ compensation,
minimum wage and conditions of employ-
ment,
• a county, city or town that has been desig-
nated as an enterprise or JOBZ zone,
• the state auditor, if your business is receiv-
ing JOBZ benefits,
• the Minnesota State Lottery before you can
contract to sell lottery tickets, or if you win
a lottery prize of $600 or more,
• a local assessor for purposes of determin-
ing whether homestead benefits have been
claimed appropriately,
• the Department of Health for purposes of
epidemiologic investigations,
• the Legislative Auditor for purposes of
auditing the Department of Revenue or a
legislative program,
• the Minnesota Department of Commerce
for locating owners of unclaimed property,
• sources necessary to use statutorily autho-
rized tax collection tools for collecting tax
or nontax debts,
• the Minnesota Department of Veterans
Affairs, for purposes of locating veterans
and notifying them of health hazards they
were exposed to as a result of service in the
armed forces, and of potential benefits to
which they, their dependents or survivors
may be entitled, or
• a district court to determine eligibility for a
public defender.
There also may be instances in which the
department will assist other state agencies
in mailing information to you. Although
the department does not share your address
information, we may send the information to
you on behalf of the other state agency.
If filing a paper return
If you are filing a paper Form M1, read page
16. If you fail to follow the instructions
provided, processing of your return may be
delayed.
Name and address area
Enter the information in the name and ad-
dress section in all capital letters using black
ink. Use your legal name. Do not enter a
nickname.
If you live outside of the United States, place
an X in the oval box to the left of your ad-
dress to indicate you have a foreign address.
This allows the scanning equipment to
properly record your address.
If you are married and filing separate
income tax returns, enter your spouse’s
name and Social Security number in the
area provided in the filing status area. Do
not enter your spouse’s name or Social Se-
curity number in the name and address area
at the top of your return.
Date of birth
You are required by law to enter the month,
day and year you were born on your return.
If you are filing a joint return, also enter
your spouse’s date of birth.
Federal filing status
You must use the same filing status to file
your Minnesota return that you used to file
your federal return. Place an X in the oval
box to show the filing status you used to file
your 2010 federal return.
State elections
campaign fund
You may designate $5 of state money to
go to help candidates for state offices pay
campaign expenses. To designate, find the
party of your choice in the list provided on
your return and enter the corresponding
code number where indicated. If you choose
the general campaign fund, the $5 will be
distributed among candidates of all major
parties listed on Form M1. 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.

9
Line instructions
Line instructions
Before you enter amounts on Form M1,
read the instructions on page 16.
• Round amounts to the nearest dollar.
Drop amounts less than 50 cents and
increase amounts 50 cents or more to the
next higher dollar.
• If the line does not apply to you or if the
amount is zero, leave the boxes blank.
Federal return information
Lines A–D
Line A—Federal wages, salaries,
tips, etc.
Enter your wages, salaries, tips, commis-
sions, bonuses, etc. from:
• line 7 of federal Form 1040,
• line 7 of Form 1040A,
• line 1 of Form 1040EZ,
• line 8 of Form 1040NR, or
• line 3 of Form 1040NR-EZ.
Line B—Taxable IRA distributions,
pensions and annuities
Enter the total of your taxable IRA dis-
tributions and your taxable pensions and
annuities:
• add lines 15b and 16b of federal Form
1040,
• add lines 11b and 12b of Form 1040A, or
• add lines 16b and 17b of Form 1040NR.
Line C—Unemployment
compensation
Enter the unemployment compensation you
received in 2010 that is included on:
• line 19 of federal Form 1040,
• line 13 of Form 1040A,
• line 3 of Form 1040EZ, or
• line 20 of Form 1040NR.
Line D—Federal adjusted gross
income
Enter your 2010 federal adjusted gross
income from:
• line 37 of federal Form 1040,
• line 21 of Form 1040A,
• line 4 of Form 1040EZ,
• line 36 of Form 1040NR, or
• line 10 of Form 1040NR-EZ.
If your federal adjusted gross income is a
negative number (less than zero), place an
X in the oval box on line D to indicate it is a
negative number.
Minnesota income
Lines 1–5
Line 1—Federal taxable income
Enter your federal taxable income from:
• line 43 of federal Form 1040,
• line 27 of Form 1040A,
• line 6 of Form 1040EZ,
• line 41 of Form 1040NR, or
• line 14 of Form 1040NR-EZ.
If your federal taxable income is a negative
number (less than zero), you should have en-
tered a zero on your federal return. However,
on your Minnesota return, enter the actual
number and place an X in the oval box on
line 1 to indicate it is a negative number.
Line 2—State income tax, sales
tax or motor vehicle sales tax
addition
Minnesota does not allow you to claim de-
ductions for state income tax, sales tax or mo-
tor vehicle sales tax. If you itemized deduc-
tions on your 2010 federal Form 1040, you
must add back any amounts you deducted on
line 5 and line 7 of federal Schedule A for in-
come tax, sales tax or motor vehicle sales tax.
Complete the worksheet for line 2 below.
If you filed Form 1040A or 1040EZ, or did
not itemize deductions on Form 1040, skip
this line.
Nonresident aliens: Enter on line 2 the
amount of state income tax from line 1 of
your federal Schedule A (1040NR) or amount
included on line 11 of Form 1040NR-EZ.
Worksheet for line 2
If you itemized deductions, follow the steps below to determine line 2.
1 Amount from line 29 of your federal Schedule A . . . . . . . . . . . . . . . . . . . . . . . . .
2 If you are not a dependent, use the table above to find the amount for this
step. Dependents: Enter the standard deduction from your federal return . . .
3 Subtract step 2 from step 1 (if result is zero or less, enter 0) . . . . . . . . . . . . . . . .
4 State income tax or motor vehicle sales tax from line 5 and line 7
of federal Schedule A and any additional state income tax you may have
included on line 8 (other taxes) of Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Enter the amount from step 3 or step 4, whichever is less, on line 2 of Form M1.
Married couples filing separate returns: Each spouse must complete a separate work-
sheet. If step 4 is less than step 3 for either spouse, each spouse must enter the step 4
amount of their own worksheet on line 2 of their Form M1.
Table for step 2 of
worksheet below
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 can-
not be claimed as a dependent by another
person.
you:
65 or older blind

your spouse: 65 or older blind
In the table below, find your filing status
and the number of boxes you checked above
(from 0-4) and enter the appropriate dollar
amount in step 2 of the worksheet:

boxes
dollar
filing
checked
amount
status
above
for step 2
single:
0
$ 5,700

1 7,100

2 8,500
married
0
$ 11,400
filing jointly, or
1
12,500
qualifying 2 13,600
widow(er): 3
14,700

4 15,800
married
0
$ 5,700
filing 1 6,800
separately: 2
7,900

3 9,000

4 10,100
head of
0
$ 8,400
household: 1
9,800

2 11,200
Partners, shareholders and beneficiaries: If you are a partner of a partnership, a share-
holder of an S corporation or a beneficiary of a trust, report on line 5 of Schedule M1M
income tax passed through to you by the entity, as reported on Schedule KPI, KS or KF. Do
not include in line 2 of Form M1.

10
Lines 3–7
Line 3—Other additions
(Schedule M1M)
The amount you enter on line 3 will be added
to your taxable income. Complete and include
Schedule M1M if in 2010, 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 govern-
mental units,
• claimed the bonus depreciation allow-
ance for qualified property on your federal
return,
• elected section 179 expensing,
• had state income tax passed through to you
as a partner of a partnership, a shareholder
of an S corporation or as a beneficiary of a
trust,
• claimed the federal deduction for domestic
production activities,
• claimed the additional federal standard
deduction for sales tax or real estate taxes,
• excluded unemployment compensation on
your federal return,
• claimed the federal deduction for college
tuition and fees and/or educator expenses,
• deducted expenses or interest on your
federal Form 1040 that are attributable to
income not taxed by Minnesota,
• are an employer who received federal tax-
exempt subsidies for providing prescription
drug coverage for your retirees,
• federally deducted certain fines, fees and
penalties as a trade or business expense,
• claimed a suspended loss from 2001
through 2005, 2008 or 2009 from bonus
depreciation on your federal return,
• elected to defer federally the discharge of
indebtedness income from reacquisition of
business debt,
• received a capital gain from a lump-sum
distribution from a qualified retirement
plan,
• elected in 2008 or 2009 a 3-, 4- or 5-year net
operating loss carryback under the federal
Worker, Homeownership and Business As-
sistance Act of 2009, or
• are required to complete Schedule M1NC.
You may have received this income as an
individual, a partner of a partnership, a share-
holder of an S corporation or a beneficiary of
a trust.
Minnesota subtractions
Lines 5–9
You may reduce your taxable income if you
qualify for a subtraction. The more common
subtractions are listed on lines 5 through 7 of
Form M1. Other subtractions are listed in the
line 8 instructions on page 12.
Line 5—State income tax refund
Enter your state income tax refund from:
• line 10 of federal Form 1040,
• line 11 of Form 1040NR, or
• line 4 of Form 1040NR-EZ.
If you filed federal Form 1040A or 1040EZ,
skip this line.
Line 6—Net interest from U.S.
bonds
Interest earned on certain federal obligations
is federally taxable, but exempt from Min-
nesota tax.
Include federally taxable interest you received
from U.S. bonds, bills, notes, savings bonds
and certificates of indebtedness, and Sallie
Mae bonds, as well as any dividends paid to
you by mutual funds that are attributable to
such bonds, reduced by any related invest-
ment interest and other expenses deducted
on your federal return relating to this income.
Also include any net U.S. Government inter-
est and dividends you received as a partner of
a partnership, a shareholder of an S corpora-
tion or a beneficiary of a trust.
Do not include interest or dividends attribut-
able 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, or contact the
department.
Line 7—K–12 education expense
subtraction
If in 2010 you purchased educational mate-
rial or services for your qualifying child’s
K–12 education, you may be able to subtract
qualified expenses from your taxable income,
regardless of your income.
If your household income is less than the
limits for the K–12 education credit (see line
29 instructions on page 17), first complete
Schedule M1ED, K–12 Education Credit, to
claim the credit for your qualifying education
expenses. Qualifying expenses not used for
the credit and any tuition expenses that do
not qualify for the credit may be used for the
subtraction. You cannot claim both a credit
and a subtraction on the same expenses.
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 2010, and
• have attended a public, private or home
school in Minnesota, Iowa, North Dakota,
South Dakota or Wisconsin.
In addition to the above requirements, you
must have purchased educational services or
required materials during the year to help your
child’s K–12 education. The types of education
expenses that qualify for the credit also qualify
for the subtraction. However, certain expenses
qualify only for the subtraction. For examples
of qualifying education expenses, see page 11.
Subtraction limits
The maximum subtraction allowed for pur-
chases 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 may subtract is $1,625 for each child in
grades K through 6, and $2,500 for each child
in grades 7 through 12.
See Income Tax Fact Sheet #8, K–12 Education
Subtraction and Credit, for more information.
Enter your qualifying education expenses on
line 7. Also enter each child’s name and grade
at the time the expenses were paid.
Worksheet for line 7
If you qualify for the K–12 education credit
(line 29 of Form M1), and you cannot use
all of your education expenses on Schedule
M1ED, determine line 7 of Form M1 by
completing the following steps:
1 Qualifying tuition expenses . .
2 Qualifying computer expenses
in excess of $200, up to a
maximum of $200 . . . . . . . . .
Complete steps 3–6 if on Schedule M1ED
line 17 is less than line 16.
3 Line 15 of Schedule M1ED . . .
4 Line 18 of Schedule M1ED . . .
5 Multiply step 4 by 1.333 . . . . .
6 Subtract step 5 from step 3 . . .
7 Add steps 1, 2 and 6 . . . . . . . . .
Enter the result from step 7—up to the
maximum subtraction amount per child—
on line 7 of Form M1.

11
In general, education expenses that qualify
for either the K–12 education subtraction on
line 7 or the credit on line 29 of Form M1
include:
• instructor fees and tuition for classes or
lessons taken outside the regular school
day if the instructor is not the child’s sib-
ling, parent or grandparent,
• purchases of required educational material
for use during the regular school day,
• fees paid to others for driving your child
to and from school for the regular school
day, and
• computer hardware for personal use in
your home and educational software.
The types of expenses that qualify only for
the subtraction are private school tuition
and tuition paid for college or summer
school courses that are used to satisfy high
school graduation requirements.
You must save your itemized cash register
receipts, invoices and other documentation
with your tax records. The department may
ask to review them.
Expenses that do not qualify for either:
• purchases of materials for extracurricular
activities,
• fees paid to others for transporting your
child to and from activities outside the
regular school day, and
• fees for extracurricular academic instruc-
tion provided by the child’s sibling, parent
or grandparent.
If you qualify for the education credit—
enter your qualifying expenses on the ap-
propriate line of your Schedule M1ED and
enter your expenses that qualify only for the
subtraction on line 7 of Form M1. You can-
not use the same expenses to claim both the
credit and the subtraction.
The total of your subtraction and credit
cannot be more than your actual allowable
expenses.
If you do not qualify for the education
credit—enter all of your qualifying expens-
es, up to the maximum amount allowed, on
line 7 of Form M1.
If you have any of the following types of educational

Qualifies for:
expenses, include them on the lines indicated.

credit subtraction
Include only as a subtraction on line 7 of Form M1:
Private school tuition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
Tuition for college courses that are used to
satisfy high school graduation requirements . . . . . . . . . . . . . .
X
Include on line 7 of Schedule M1ED or line 7 of Form M1:
Fees for after-school enrichment programs, such as science
exploration and study habits courses (by qualified instructor*) .
X X
Tuition for summer camps that are primarily academic in
focus, such as language or fine arts camps* . . . . . . . . . . . . .
X X
Instructor fees for drivers education course if the
school offers a class as part of the curriculum . . . . . . . . . . . .
X X
Fees for all-day kindergarten** . . . . . . . . . . . . . . . . . . . . . . . .
X X
Include on line 8 of Schedule M1ED or line 7 of Form M1:
Tutoring*
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X X
Music lessons* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X X
Include on line 9 of Schedule M1ED or line 7 of Form M1:
Purchases of required educational material (textbooks, paper,
pencils, notebooks, rulers, etc .) for use during the regular
public, private or home school day . . . . . . . . . . . . . . . . . . . . .
X X
Include on line 10 of Schedule M1ED or line 7 of Form M1:
Purchase or rental of musical instruments used during the
regular school day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X X
Include on line 11 of Schedule M1ED or line 7 of Form M1:
Fees paid to others for transportation to/from school or for
field trips during the regular school day, if the school is located
in Minnesota, Iowa, North Dakota, South Dakota or Wisconsin .
X X
Include on line 14 of Schedule M1ED or line 7 of Form M1:
Home computer hardware and educational software*** . . . . . .
X X
Expenses that do not qualify for either—You cannot claim the following expenses:
• Costs for you to drive your child to/from school and to/from tutoring, enrichment pro-
grams or camps that are not part of the regular school day
• Travel expenses, lodging and meals for overnight class trips
• Fees paid for and materials and textbooks purchased for use in a program that
teaches religious beliefs
• Sport camps or lessons
• Purchase of 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
Qualifying education expenses
11
* Study must be directed by a qualified instructor. A qualified instructor is a person who is not the child’s sibling, parent or grandparent and meets one of
the following requirements: is a Minnesota licensed teacher or is directly supervised by a Minnesota licensed teacher; has passed a teacher competency test;
teaches in an accredited private school; has a baccalaureate degree; or is a member of the Minnesota Music Teachers Association.
** If you are using all-day kindergarten fees to qualify for the dependent care credit, you cannot use the fees as qualifying education expenses for the credit or
subtraction.
*** Computer-related expenses of up to $200 can be used to qualify for a credit and an additional subtraction of up to $200 per family. For example, if you have
$300 of computer expenses and you qualify for both the credit and subtraction, you may use $200 of the expenses to qualify for a $150 credit and
the remaining $100 of expenses can be used for the subtraction.

12
• elected in 2008 or 2009 a 3-, 4- or 5-year
net operating loss carryback under the
federal Worker, Homeownership and
Business Assistance Act of 2009 and had
a loss carryover separate from the federal
NOL,
• reported a prior addback for reacquisi-
tion of business indebtedness income, or
• are required to complete Schedule
M1NC.
If you complete Schedule M1M, include the
schedule when you file Form M1.
Tax before credits
Lines 11–16
Line 11—Tax from table
Turn to the tax table on pages 22 through
27. Using the amount on line 10, find the
tax amount in the column of your filing sta-
tus. Enter the tax from the table on line 11.
Schedule M1R—Income qualifications
If you (or your spouse if filing a joint return) are age 65 or older or permanently and totally
disabled, use the table below to see if you are eligible for the subtraction.
Complete Schedule M1R and Schedule M1M:

and your
and your Railroad

adjusted
Ret . Board benefits

gross
and nontaxable

income* is
Social Security
if you are:
less than:
are less than:
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, you lived
apart from your spouse for all of 2010,
and you are 65 or older or disabled . . . . . . . . . . . $21,000 . . . . . . . . . . $ 6,000
Filing single, head of household
or qualifying widow(er) and you
are 65 or older or disabled . . . . . . . . . . . . . . . . . $33,700 . . . . . . . . . . $ 9,600
* Adjusted gross income is federal adjusted gross income (line 37 of federal Form 1040
or line 21 of Form 1040A) plus any lump-sum distributions reported on federal Form 4972
less any taxable Railroad Retirement Board benefits.
Lines 8–12
Line 8—Other subtractions
(Schedule M1M)
Complete Schedule M1M (included in this
booklet) if in 2010, you:
• did not itemize deductions on your fed-
eral return and your charitable contribu-
tions were more than $500,
• reported 80 percent of bonus deprecia-
tion as an addition to income on Form
M1 in a year 2005 through 2009, or you
received a federal bonus depreciation
subtraction in 2010 from an estate or
trust,
• reported 80 percent of federal section 179
expensing as an addition to income in a
year 2006 through 2009,
• were age 65 or older (as of January 1,
2011); are permanently and totally disabled
and you received federally taxable disability
income; and you qualify under Schedule
M1R income limits (see Schedule M1R—
Income qualifications in the next column),
• received benefits from the Railroad Re-
tirement Board, such as unemployment,
sick pay or retirement benefits,
• were a resident of Michigan or North Da-
kota, and you received wages covered by
reciprocity from which Minnesota income
tax was withheld,
• worked and lived on the Indian reserva-
tion 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,
• incurred certain costs when donating a
human organ,
• paid income taxes to a subnational level
of a foreign country (equivalent of a state
of the United States) other than Canada,
• received business or investment income
exemptions for participating in a Job Op-
portunity Building Zone (JOBZ),
• were insolvent and you received a gain
from the sale of your farm property that
is included in line 37 of Form 1040,
• received a post service education award
for service in an AmeriCorps National
Service program,
12
Line 12—Alternative minimum
tax (Schedule M1MT)
You may be required to pay Minnesota al-
ternative minimum tax if you were required
to pay federal alternative minimum tax, or if
you had large deductions (such as gambling
losses, mortgage interest or K-12 education
expenses) when you filed your federal or
state return.
If you were required to pay federal alter-
native minimum tax, complete Schedule
M1MT, Alternative Minimum Tax.
If you were not required to pay federal
alternative minimum tax, determine if you
are required to pay Minnesota alternative
minimum tax by completing the following
steps:
1 Personal exemptions from line 42 of fed-
eral Form 1040 or line 26 of Form 1040A.
2 Determine the total of the following
items:
• accelerated depreciation
• exercise of incentive stock options
• tax-exempt interest or dividends from
Minnesota private activity bonds not
included on line 2 of Schedule M1M
• K-12 education expenses from line 7 of
Form M1
• amortization of pollution-control
facilities
Continued

13
Did you purchase items over the Internet or through
mail order this year?
Minnesota use tax
If you purchased taxable items for your
own use without paying sales tax, you
probably owe use tax. The use tax is the
same rate as the state sales tax.
Here are some cases when use tax is due:
• You buy taxable items over the Inter-
net, by mail order, from a shopping
channel, etc., and the seller doesn’t
collect Minnesota sales tax from you.
• A seller in another state or country
does not collect any sales tax from you
on a sale of an item that is taxed by
Minnesota.
• An out-of-state seller properly collects
another state’s sales tax at a rate lower
than Minnesota’s. In this case, you owe
the difference between the two rates.
If your total purchases subject to use tax
are less than $770 in a calendar year, you
are not required to file a use tax return.
Local use tax rates
City/County. . . . . . . . . . . . . . Rate
Albert Lea . . . . . . . . . . . . . . . . . 0 .5%
Austin . . . . . . . . . . . . . . . . . . . . 0 .5%
Baxter . . . . . . . . . . . . . . . . . . . . 0 .5%
Bemidji . . . . . . . . . . . . . . . . . . . 0 .5%
Brainerd . . . . . . . . . . . . . . . . . . . 0 .5%
Clearwater . . . . . . . . . . . . . . . . . 0 .5%
Cook County* . . . . . . . . . . . . . . . 1 .0%
Duluth . . . . . . . . . . . . . . . . . . . . 1 .0%
Hennepin County . . . . . . . . . . . . 0 .15%
Hermantown . . . . . . . . . . . . . . . 0 .5%
Mankato . . . . . . . . . . . . . . . . . . 0 .5%
Minneapolis . . . . . . . . . . . . . . . . 0 .5%
New Ulm . . . . . . . . . . . . . . . . . . 0 .5%
North Mankato . . . . . . . . . . . . . . 0 .5%
Owatonna . . . . . . . . . . . . . . . . . . 0 .5%
Proctor . . . . . . . . . . . . . . . . . . . 0 .5%
Rochester . . . . . . . . . . . . . . . . . 0 .5%
St. Cloud area (Sartell, Sauk
Rapids, St. Augusta, St. Cloud,
St . Joseph and Waite Park) . . . . 0 .5%
St . Paul . . . . . . . . . . . . . . . . . . . 0 .5%
Transit Improvement
(Anoka, Dakota, Hennepin, Ramsey
and Washington Counties) . . . . 0 .25%
Two Harbors . . . . . . . . . . . . . . . 0 .5%
Willmar . . . . . . . . . . . . . . . . . . . 0 .5%
Worthington . . . . . . . . . . . . . . . . 0 .5%
This exemption applies only to items for
personal use, not to items for business
use.
If your total purchases subject to use tax
are $770 or more, you owe use tax on all
taxable items purchased during the year.
• File for free online at www.taxes.state.
mn.us. Click “Login to e-File Min-
nesota” on the right side of the screen.
Enter your Social Security number and
click on “Individual use tax,” or
• File a paper Form UT1, Individual Use
Tax Return. The due date for Form
UT1 is April 15.
Form UT1 and Fact Sheet 156, Use Tax
for Individuals, are available at www.
taxes.state.mn.us, 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 the box to the
right, you must also pay local use taxes at
the rates listed.
Lines 12–15
5 You must complete Schedule M1MT if
step 4 is more than:
• $61,150 if you are married and filing
a joint return or filing as a qualifying
widow(er),
• $30,570 if you are married and filing
separate returns,
• $46,224 if you are single, or

• $45,361 if you are filing head of
household
Before you complete Schedule M1MT, you
must complete Part I of federal Form 6251,
even if you were not required to file Form
6251 with your federal return.
On your Schedule M1MT, if line 27 is more
than line 28, you must pay Minnesota
alternative minimum tax. Include Schedule
M1MT and Form 6251 when you file Form
M1.
Line 14—Part-year residents and
nonresidents (Schedule M1NR)
Your tax is determined by the percentage of
your income that is assignable to Minneso-
ta. Complete Schedule M1NR to determine
your Minnesota tax to enter on line 14.
Continued
• intangible drilling costs
• depletion
• reserves for losses on bad debts of
financial institutions
• circulation and research and experi-
mental expenditures
• mining exploration and development
costs
• installment sales of property
• tax sheltered farm loss
• passive activity loss
• income from long-term contracts for
the manufacture, installation or con-
struction of property to be completed
after 2010
• gains excluded under IRC section 1202
• preferences and adjustments from an
electing large partnership (from the
AMT adjustment boxes from your
Schedule K-1 of federal Form 1065-B)
3 Add step 1, step 2 and line 40 of Form
1040.
4 Subtract lines 4, 14 and 20 of federal
Schedule A (1040) from step 3.
See pages 4 and 5 to determine if you were a
resident, part-year resident or nonresident.
If you complete Schedule M1NR, enter the
amounts from lines 23 and 24 of Schedule
M1NR on lines 14a and 14b of Form M1.
Include Schedule M1NR when you file Form
M1.
Line 15—Tax on lump-sum
distribution (Schedule M1LS)
If you received a lump-sum distribution
from a pension, profit-sharing or stock
bonus plan in 2010, you must file Schedule
M1LS, Tax on Lump-Sum Distribution, if
both of the following conditions apply:
• you filed federal Form 4972, and
• you were a Minnesota resident when you
received any portion of the lump-sum
distribution.
If you complete Schedule M1LS, include the
schedule and Form 4972 when you file Form
M1.
13
*Cook County’s local sales and use tax
ended March 31, 2008, and began again on
April 1, 2010 .

14
If step 4 is:
and step 1 is at least:



$34,000 $54,000 $74,000 $94,000 $114,000 $134,000 $154,000

at but
but less than:

least
less than
$54,000 $74,000 $94,000 $114,000 $134,000 $154,000
& over


your credit amount is:


$20,000 $22,000 . . $19 . . . $19 . . . $19 . . . . $0 . . . . . $0 . . . . .$0 . . . . $0
22,000 24,000 . . . 53 . . . 53 . . . 53 . . . . . 0 . . . . . 0 . . . . . 0 . . . . . 0
24,000
26,000 . . . 87 . . . 87 . . . 87 . . . . . 0 . . . . . 0 . . . . . 0 . . . . . 0
26,000 28,000 . . 121 . . 121 . . . 121 . . . . 29 . . . . . 0 . . . . . 0 . . . . . 0
28,000 30,000 . . 155 . . 155 . . . 155 . . . . 79 . . . . . 0 . . . . . 0 . . . . . 0

30,000 32,000 . . 182 . . 189 . . . 189 . . . 129 . . . . . 0 . . . . . 0 . . . . . 0
32,000 34,000 . . 167 . . 208 . . . 208 . . . 164 . . . . . 4 . . . . . 0 . . . . . 0
34,000 36,000 . . 133 . . 208 . . . 208 . . . 180 . . . . 20 . . . . . 0 . . . . . 0
36,000 38,000 . . . 99 . . 208 . . . 208 . . . 196 . . . . 36 . . . . . 0 . . . . . 0
38,000 40,000 . . . 65 . . 208 . . . 208 . . . 208 . . . . 52 . . . . . 0 . . . . . 0
40,000 42,000 . . . 31 . . 208 . . . 208 . . . 208 . . . . 68 . . . . . 2 . . . . . 2
42,000 44,000 . . . 0 . . 208 . . . 208 . . . 208 . . . . . 84 . . . . 18 . . . . 18
44,000 46,000 . . . 0 . . 208 . . . 208 . . . 208 . . . . 100 . . . . 34 . . . . 34
46,000 48,000 . . . 0 . . 208 . . . 208 . . . 208 . . . . 116 . . . . 50 . . . . 50
48,000 50,000 . . . 0 . . 208 . . . 208 . . . 208 . . . . 132 . . . . 66 . . . . 66

50,000 52,000 . . . 0 . . 201 . . . 208 . . . 208 . . . . 148 . . . . 82 . . . . 82
52,000 54,000 . . . 0 . . 167 . . . 208 . . . 208 . . . . 164 . . . . 98 . . . . 98
54,000 56,000 . . . 0 . . 133 . . . 208 . . . 208 . . . . 180 . . . . 114 . . . 114
56,000 58,000 . . . 0 . . . 99 . . . 208 . . . 208 . . . . 196 . . . . 130 . . . 130
58,000 60,000 . . . 0 . . . 65 . . . 208 . . . 208 . . . . 208 . . . . 146 . . . 146
60,000 62,000 . . . 0 . . . 31 . . . 208 . . . 208 . . . . 208 . . . . 162 . . . 162
62,000 64,000 . . . 0 . . . . 0 . . . 208 . . . 208 . . . . 208 . . . . 178 . . . 178
64,000 66,000 . . . 0 . . . . 0 . . . 208 . . . 208 . . . . 208 . . . . 194 . . . 194
66,000 68,000 . . . 0 . . . . 0 . . . 208 . . . 208 . . . . 208 . . . . 210 . . . 210
68,000 70,000 . . . 0 . . . . 0 . . . 208 . . . 208 . . . . 208 . . . . 226 . . . 226
70,000 72,000 . . . 0 . . . . 0 . . . 201 . . . 208 . . . . 208 . . . . 242 . . . 242
72,000 74,000 . . . 0 . . . . 0 . . . 167 . . . 208 . . . . 208 . . . . 258 . . . 258
74,000 76,000 . . . 0 . . . . 0 . . . 133 . . . 208 . . . . 208 . . . . 274 . . . 274
76,000 78,000 . . . 0 . . . . 0 . . . 99 . . . 208 . . . . 208 . . . . 290 . . . 290
78,000 80,000 . . . 0 . . . . 0 . . . 65 . . . 208 . . . . 208 . . . . 303 . . . 306
80,000 82,000 . . . 0 . . . . 0 . . . 31 . . . 208 . . . . 208 . . . . 303 . . . 322
82,000 84,000 . . . 0 . . . . 0 . . . . 0 . . . 208 . . . . 208 . . . . 303 . . . 338
84,000
86,000 . . . 0 . . . . 0 . . . . 0 . . . 201 . . . . 201 . . . . 296 . . . 347
86,000
& over . . . . . Complete steps 6 through 16 of the Marriage Credit Worksheet

         
   


Line 18
Credits against tax
Lines 18–21
Line 18—Marriage credit
To qualify for the marriage credit, you must
meet all of the following requirements:
• you are filing a joint return,
• both you and your spouse have taxable
earned income, taxable pension or tax-
able Social Security income,
• your joint taxable income on line 10 of
your Form M1 is at least $34,000, and
• the income of the lesser-earning spouse is
at least $20,000.
If you qualify, complete the Marriage Credit
Worksheet (on this page) to determine your
credit.
Instructions for steps 2 and 3 of the
Marriage Credit Worksheet
Separately determine the total each spouse
received of the following types of income.
Enter your result on step 2 and your spouse’s
result on step 3:
• wages, salaries, tips and other taxable
employee compensation
• self-employment income included on line
3 of federal Schedule SE (1040), less the
self-employment tax deduction from line
6 of Schedule SE (also include losses from
self-employment as a negative amount)
• taxable pension and Social Security
income included on lines 15b, 16b and
20b of federal Form 1040 or lines 11b, 12b
and 14b of Form 1040A, less any income
you received from the Railroad Retire-
ment Board included on line 16b of Form
1040 or line 12b of Form 1040A
Marriage Credit Worksheet
1 Joint taxable income from
line 10 of Form M1 (if less than
$34,000, you do not qualify) . .
2 Your total of earned income,
taxable pension income and
taxable Social Security income
3 Your spouse’s total of earned
income, taxable pension
income and taxable Social
Security income . . . . . . . . . . . .
4 Amount from step 2 or step 3,
whichever is less (if less than
$20,000, you do not qualify) . .
5 If step 4 is less than $86,000,
use the table at left and the
amounts from steps 1 and 4 to
find your credit. Enter the credit
here and skip steps 6–16. See
the instructions below step 16 .
If step 4 is $86,000 or more, continue with
step 6.
6 Amount from step 4 . . . . . . . . .
7 Value of one personal
exemption plus one-half of
the married-joint standard
deduction . . . . . . . . . . . . . . . . .
8 Subtract step 7 from step 6 . . .
9 Using the rate schedule for
single persons on page 27,
compute the tax for the
amount on step 8 . . . . . . . . . . .
10 Amount from step 1 . . . . . . . . .
11 Amount from step 8 . . . . . . . . .
12 Subtract step 11 from step 10 (if
zero or less, you do not qualify)
13 Using the rate schedule for
single persons on page 27,
compute the tax for the
amount on step 12 . . . . . . . . . .
14 Line 11 of Form M1 . . . . . . . . .
15 Add step 9 and step 13 . . . . . . .
16 Subtract step 15 from step 14.
If the result is more than $347,
enter $347. If result is zero or less,
you do not qualify. Enter credit
here and see instructions below
Full-year residents: Enter the result from step 5
or step 16, whichever is applicable, on line 18 of
Form M1.
Part-year residents and nonresidents: Mul-
tiply the result from step 5 or step 16, whichever is
applicable, by line 25 of Schedule M1NR. Enter the
result on line 18 of Form M1.
Table for step 5 of the Marriage Credit Worksheet
$9,350
14

15
Lines 19–27
Line 19—Credit for taxes paid to
another state (Schedule M1CR)
If you were a Minnesota resident for all or
part of 2010 and you paid income tax both
to Minnesota and to another state on the
same income, you may be able to reduce
your tax. A Canadian province or territory
and the District of Columbia are considered
a state for purposes of this credit.
If you were a resident of another state
but are required to file a 2010 Minnesota
income tax return as a Minnesota resident,
you may be eligible for this credit. To be eli-
gible, you must have paid 2010 state tax on
the same income to both Minnesota and the
state of which you were a resident. You must
get a statement from the other state’s tax
department stating ineligibility to receive a
credit on that state’s return for income tax
paid to Minnesota. Include this statement
with your Form M1.
If you claimed a federal foreign tax credit
and you included taxes paid to a Canadian
province or territory, you cannot use these
same taxes paid to determine your Minne-
sota credit.
If you qualify, complete Schedule M1CR,
Credit for Income Tax Paid to Another State,
and include the schedule with Form M1.
If you worked in Michigan or North
Dakota: If you were a full- or part-year
resident of Minnesota and had 2010 state
income tax withheld by Michigan or North
Dakota from personal service income
(such as wages, salaries, tips, commissions,
bonuses) you received from working in one
of those states, do not file Schedule M1CR.
Instead, file that state’s income tax return to
get a refund of the tax withheld for the pe-
riod of time you were a Minnesota resident.
To get the other state’s income tax form, call
that department or go to their website:
• Michigan Department of Treasury, 517-
373-3200, www.michigan.gov/treasury
• North Dakota Office of State Tax Com-
missioner, 701-328-1243, www.nd.gov/tax
Line 20—Other nonrefundable
credits (Schedule M1C)
Complete Schedule M1C, Other Nonrefund-
able Credits, if you:
• paid premiums in 2010 for a qualified
long-term care insurance policy for which
you did not receive a federal tax benefit,
• are a veteran who has separated from
service and who served in the military
for at least 20 years or has a 100 percent
service-related disability,
• were a nonresident for all of 2010 and
you sold a partnership interest on which
some or all of the gain is taxable to Min-
nesota,
• purchased transit passes to resell or give
to your employees,
• paid health insurance premiums for the
first 12 months that you participated in
a section 125 plan maintained by your
employer,
• paid Minnesota alternative minimum tax
in prior years and are not required to pay
it in 2010, or
• invested in a qualified business in East
Grand Forks, Breckenridge, Dilworth,
Moorhead or Ortonville, and the busi-
ness has been certified as qualified for the
SEED capital investment program.
Report the total of all credits from Schedule
M1C on line 20 of Form M1. Include any
schedules you completed when filing your
return.
Line 23—Nongame Wildlife Fund
You can help preserve Minnesota’s nongame
wildlife, such as bald eagles and loons, by
donating to the Nongame Wildlife Fund.
If you wish to donate, enter the amount
on line 23. This amount will decrease your
refund or increase the amount you owe.
To make a contribution directly to the
Nongame Wildlife Fund, go to www.dnr.
state.mn.us/eco/nongame/checkoff.html or
send a check payable to:
DNR Nongame Wildlife Fund
500 Lafayette Road, Box 25
St. Paul, MN 55155
Total payments
Lines 25–31
Line 25—Minnesota income tax
withheld (Schedule M1W)
If you received W-2, 1099 or W-2G forms,
or Schedules KPI, KS or KF showing Min-
nesota income tax was withheld for you for
2010, you must complete Schedule M1W,
Minnesota Income Tax Withheld.
Include the schedule when you file your
Form M1. If the schedule is not enclosed,
processing of your return will be delayed
and your withholding amount may be disal-
lowed.
Do not send in your W-2, 1099 or W-2G
forms. Keep your W-2, 1099 and W-2G
forms with your tax records and have them
available if requested by the department.
Line 26—Minnesota estimated tax
and extension payments
Only three types of payments can be included
on line 26. They are:
• your total 2010 Minnesota estimated tax
payments made in 2010 and 2011, either
paid electronically or with Form M14,
• the portion of your 2009 Minnesota in-
come tax refund designated on your 2009
Form M1 to be applied to 2010 estimated
tax, and
• any payment made by the regular due date
when you are filing after the due date, ei-
ther paid electronically or with Form M13.
Contact the department if you are uncertain
of the amounts paid.
Line 27—Child and dependent
care credit (Schedule M1CD)
To qualify for the child and dependent care
credit, your household income—federal
adjusted gross income plus most nontaxable
income—must be $37,030 or less, and one of
the following conditions must apply:
• you paid someone (other than your de-
pendent 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 match the federal credit for child
and dependent care expenses, OR
• you were an operator of a licensed family
daycare home caring for your own depen-
dent child who had not reached the age of
six by the end of the year, OR
• you are married and filing a joint return,
your child was born in 2010, and you did
not participate in a pre-tax dependent care
assistance program.
If one of the above conditions applies to you,
complete and include Schedule M1CD, Child
and Dependent Care Credit, to determine
your credit.
Unlike the federal credit, which is allowed
only up to the amount of your tax liability,
the Minnesota credit is refundable. So you
may be able to receive a refund even if you
have no tax liability.
Enter the number of qualifying persons in
the box provided on line 27.
(Instructions continued on page 17)

,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
,
20
If a negative number, place an X in oval box.
Please print
Filing status
Fund
Federal
If a negative number, place an X in oval box.
If a negative number, place an X in oval box.
0 — Stock No. 1010010
Your first name and initial

Last name

Your Social Security number
If a joint return, spouse’s first name and initial
Last name

Spouse’s Social Security number
Current home address (street, apartment number, route)

Your date of birth (mm/dd/yyyy)
City

State
Zip code
Spouse’s date of birth
M1NR,

M1NR,
line 23:
line 24:
If a negative number, place an X in oval box.
Tax before credits
.
00
.
00
.
00
.
00
.
00
.
00
.
00
.
00
.
00
.
00
.
00
.
00
.
00
.
00
.
00
.
00
.
00
.
00
.
00
.
00
From your federal return (for line references see instructions, page 9), enter the amount of:
A Wages, salaries, tips, etc.:
B IRA, Pensions and annuities: C Unemployment:
D Federal adjusted gross income:
1 Federal taxable income (from line 43 of federal Form 1040,

line 27 of Form 1040A or line 6 of Form 1040EZ) . . . . . . . . . . . . . . . . . . . . . . . . 1
2 State income tax, sales tax or motor vehicle sales tax addition. If you itemized

deductions on Form 1040, complete the worksheet on page 9 of the instructions
. . 2
3 Other additions to income, including non-Minnesota bond interest, standard

deductions for real estate taxes and motor vehicle sales tax and excluded

unemployment compensation (see instructions, page 10; enclose Schedule M1M) . 3

4 Add lines 1 through 3 (if a negative number, place an X in the oval box) . . . . . . . . . 4

5 State income tax refund from line 10 of federal Form 1040 . . . . . . . . . . . . . . . . 5

6 Net interest or mutual fund dividends from U.S. bonds (see instructions, page 10) 6
7 Education expenses you paid for your qualifying children in grades K–12

(see instructions, page 10). Enter the name and grade of each child: . . . . . . . . . . 7

8 Other subtractions (see instructions, page 12, and enclose Schedule M1M) . . . . . . 8

9 Total subtractions. Add lines 5 through 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Minnesota taxable income. Subtract line 9 from line 4. If zero or less, leave blank. . 10

11 Tax from the table on pages 22–27 of the M1 instructions . . . . . . . . . . . . . . . . 11

12 Alternative minimum tax (enclose Schedule M1MT) . . . . . . . . . . . . . . . . . . . . . . 12

13 Add lines 11 and 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Full-year residents: Enter the amount from line 13 on line 14. Skip lines 14a and 14b.

Part-year residents and nonresidents: From Schedule M1NR, enter the tax from line 27 on

line 14, from line 23 on line 14a, and from line 24 on line 14b (enclose Schedule M1NR)
. . 14

15 Tax on lump-sum distribution (enclose Schedule M1LS) . . . . . . . . . . . . . . . . . . 15

16 Tax before credits. Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
1011
Do not send W-2s. Enclose Schedule M1W to

claim Minnesota withholding
.
2010 federal
filing status
(1)
Single
(2)
Married filing joint
(3)
Married filing separate:
(place an X in
(4)
Head of
one oval box):
Household
(5)
Qualifying widow(er)
Enter spouse’s name and
Social Security number here
Individual Income Tax 2010
Leave unused boxes blank. Do not use staples on anything you submit.
State Elections Campaign Fund
If you want $5 to go to help candidates for state offices pay campaign
expenses, you may each enter the code number for the party of your
choice. This will not increase your tax or reduce your refund.
Political party and code number:
Independence . . . . . . . . . 11 Green . . . . . . . . . 14
Republican . . . . . . . . . . . . 12 General Campaign
Democratic Farmer-Labor . 13 Fund . . . . . . . . 15
Your code:
Spouse’s code:
M1
Place
an X if a
foreign
address:
a.

b.
A
Use black ink to enter the numbers inside the boxes. Do
not highlight numbers, as this prevents the equipment from
reading the numbers.
B
Please print and use CAPITAL LETTERS when entering
your name, your spouse’s name and current address. Capital
letters are easier to recognize.
C
Print your numbers like this:


Note: Do not put a slash through the “0” (Ø) or “7” (7); it may
be read as an “8.”
D
Use whole dollars. You must round the dollar amounts
on your Form M1 and schedules to the nearest dollar. Drop
amounts less than 50 cents and increase amounts 50 cents or
more to the next dollar. For example: 129.49 becomes 129,
and 129.50 becomes 130.
E
Leave lines blank if they do not apply to you or if the
amount is zero. Leave unused boxes blank.
F
Place an X in an oval box like this:
G
Reporting a negative amount. If your federal adjusted
gross income on line D or the amounts on line 1, 4 or 14b
are negative amounts (losses), place an X in the oval box
provided on the line (see example below). Failure to do so will
result in the loss being read by our processing equipment as a
positive amount. Do not use parentheses or a minus sign to
indicate a negative amount.

00
,
.
,
If a negative number, place an X in oval box.
How to complete a paper return
Form M1 is scannable
The Department of Revenue uses scanning equipment to capture the information from paper income tax returns. It is
important that you follow the instructions below so your return is processed quickly and accurately.
G
Do you want to throw this form away? You
can, if you file electronically. See page 2 for
details.
B
F
H
Do not write extra numbers, symbols or notes on your
return, such as cents, dashes, decimal points or dollar signs.
Enclose any explanations on a separate sheet, unless you are
instructed to write explanations on your return.
I
Do not staple or tape any enclosures to your return.
If you want to ensure your papers stay together, use a paper-
clip.
Enclose Schedule M1W when required
If you are claiming Minnesota income tax withheld on line 25 of
your Form M1, you must complete and enclose Schedule M1W
with your return. If the schedule is not enclosed, processing of
your refund will be delayed, and the department may disallow the
amount of your withholding.
Also, do not send in your W-2, 1099 or W-2G forms. Keep these
forms with your tax records and save your 2010 tax records at least
through 2015. The department may ask you to show these records if
there is any question.
If you pay your tax with a check
If you owe an amount on line 34 of Form M1 and you pay by
check, you must complete a Form M60 payment voucher, which is
Important reminders
included in this booklet. If you are filing a paper Form M1, send the
voucher and your check separately from your return to ensure that
your payment is properly credited to your account.
Your check authorizes us to make a one-time electronic fund trans-
fer from your account. You may not receive your canceled check.
If you pay your tax after the due date
If you pay your tax after April 18, 2011, you must pay penalty and
interest on the unpaid amount (see page 6 for details). Use the
worksheet in the M60 instructions to determine the penalty and in-
terest to include with your tax payment. Form M1 does not include
a line to report penalty or interest.
16

17
Lines 28–34
Line 28—Minnesota working
family credit (Schedule M1WFC)
If you qualify for the federal earned income
credit, you may also qualify for the Minne-
sota working family credit.
Use Schedule M1WFC, Working Family
Credit, (included in this booklet) and the
WFC table on pages 19–21 to determine your
Minnesota credit.
Nonresidents and part-year residents may
qualify for this credit based on the percentage
of income taxable to Minnesota.
If you complete Schedule M1WFC, include
the schedule with Form M1. Enter the num-
ber of your qualifying children in the box
provided on line 28.
Line 29—K–12 education credit
(Schedule M1ED)
You may receive a credit if you paid educa-
tion-related expenses in 2010 for your quali-
fying children in grades kindergarten through
12 (K–12). See qualifying expenses on page
11.
Married persons filing separate returns can-
not claim this credit.
To qualify, your household income—which is
your federal adjusted gross income plus most
nontaxable income—must be under the limit
based on the number of qualifying children
you have in grades K–12. A qualifying child
is the same as for the federal earned income
credit.
If your total number of Your household
qualifying children is:
income limit is:

1 or 2 . . . . . . . . . . . . . .$37,500
3
. . . . . . . . . . . . . . . . . .$39,500
4
. . . . . . . . . . . . . . . . . .$41,500
5 . . . . . . . . . . . . . . . . . .$43,500

6 or more . . . . . . . . . . . *
* For more than 5 children, the limit is
$43,500 plus $2,000 for each additional
qualifying child.
If you qualify for the credit, complete Sched-
ule M1ED, K–12 Education Credit, (included
in this booklet) and include with Form M1.
Enter the number of qualifying children in
the box provided on line 29.
Line 30—Business and investment
credits (Schedule M1B)
Complete and include Schedule M1B, Busi-
ness and Investment Credits, if you qualify for
any of the following credits as a sole propri-
etor or if you received a credit as reported on
the Schedule KPI, KS or KF that you received
as a partner of a partnership, shareholder of
an S corporation or beneficiary of a trust:
• credit for increasing research activities,
• Angel investment tax credit (you must
have received a certificate from DEED),
• Credit for historic structure rehabilitation,
• JOBZ jobs credit,
• Credit for tuberculosis testing on cattle
(you must have owned cattle in Minne-
sota and incurred expenses to test your
cattle for tuberculosis), or
• enterprise zone credit
Refund or amount due
Lines 32–37
Line 32—Your refund
If line 31 is more than line 24, subtract line
24 from line 31, and subtract the amount, if
any, on line 35. This is your 2010 Minnesota
income tax refund. If the result is zero, you
must still file your return.
Of the amount on line 32, you may choose to:
1 receive the entire refund in the mail as a
paper check (skip lines 33, 34, 36 and 37),
2 have the entire refund deposited directly
into a checking or savings account (see the
line 33 instructions), or
3 apply all or a portion of your refund to-
ward your 2011 estimated taxes and receive
the remaining amount, if any, in the mail
as a paper check (skip lines 33 and 34, and
complete lines 36 and 37).
If you owe Minnesota or federal taxes, crimi-
nal fines or a debt to a state or county agency,
district court, qualifying hospital or public li-
brary, the department will apply your refund
to the amount you owe. If you participate
in the Senior Citizens Property Tax Defer-
ral Program, your refund will be applied to
your deferred property tax total. Your Social
Security number will be used to identify you
as the correct debtor. If your debt is less than
your refund, you’ll receive the difference.
Generally, you must file your 2010 return no
later than October 15, 2014, or your right to
receive the refund lapses.
Line 33—Direct deposit of refund
If you want the refund on line 32 to be
directly deposited into your checking or sav-
ings account, enter the requested informa-
tion on line 33.
Note: You must use an account not associ-
ated with any foreign banks.
Refer to the sample below to find the routing
and account numbers.
The routing number must have nine digits.
The account number may contain up to
17 digits (both numbers and letters). If your
account number is less than 17 digits, enter
the number starting with the first box on
the left—leave out any hyphens, spaces and
symbols—and leave any unused boxes blank.
If the routing or account number is incorrect
or is not accepted by your financial institu-
tion, your refund will be sent to you in the
form of a paper check. Your refund may
also be issued as a paper check if a portion
was recaptured to pay a debt you owe or an
adjustment was made to your return.
By completing line 33, you are authorizing
the department and your financial institu-
tion to initiate electronic credit entries, and
if necessary, debit entries and adjustments
for any credits made in error.
Line 34—Amount you owe
If line 24 is more than line 31, you owe addi-
tional Minnesota income tax for 2010. If the
difference is $500 or more, read the instruc-
tions for line 35 to determine line 34.
Subtract line 31 from line 24, and add the
amount, if any, from line 35. Enter the result
on line 34. This is the Minnesota income tax
you must pay. Pay your tax using one of the
methods described in Payment options on
page 6.
If you are filing your return after April 18,
2011, a late payment penalty, a late filing
penalty and interest may be due (see page
6). If you file a paper return and you include
penalty and interest with your check pay-
ment, enclose the worksheet from the M60
instructions or a separate statement showing
how you arrived at the penalty and interest.
Do not include the late-filing or late-pay-
ment penalty or interest on line 34.
You can find your bank’s routing number and
account number on the bottom of your check .

18
Lines 35–37
Line 35—Penalty for
underpayment of 2010 estimated
tax (Schedule M15)
You may owe a penalty if:
• line 22 is more than line 31, and the dif-
ference is $500 or more, or
• you did not make a required estimated
tax payment on time. This is true even if
you have a refund.
Complete Schedule M15, Underpayment of
Estimated Income Tax, to determine if you
owe a penalty. Enter the penalty, if any, on
line 35 of Form M1. Also, subtract the pen-
alty amount from line 32 or add it to line
34 of Form M1. The penalty will increase
the tax you owe or decrease your refund
amount. Include Schedule M 15 with your
return.
To avoid this penalty next year, you may
want to make larger 2011 estimated tax
payments or ask your employer to increase
your withholding.
Lines 36 and 37—2011
estimated tax
If you are paying 2011 estimated tax, you
may apply all or part of your 2010 refund to
your 2011 estimated tax.
On line 36, enter the portion of line 32 you
want refunded to you as a paper check in
the mail. You cannot request direct deposit.
On line 37, enter the amount from line 32
you want applied to your 2011 estimated
tax. The total of lines 36 and 37 must equal
line 32.
If you are not sure whether you must pay
2011 estimated tax, read Estimated payments
on page 7.
Before you mail your return
Sign and date your return
If you are married and filing a joint return,
both spouses must sign. An unsigned return
is not considered valid. You may be subject
to interest and penalties if you fail to sign.
If you paid someone to prepare your return,
that person must also sign and provide their
federal preparer ID number.
To choose limited authority for preparer.
You may check the box at the bottom of the
return to give the department your permis-
sion to discuss your tax return with this paid
preparer. Checking the box does not give
your preparer the authority to sign any tax
documents on your behalf or to represent
you at any audit or appeals conference. For
these types of authorities, you must file a
power of attorney. For details, see page 7.
To choose not to file electronically. If
you do not want your preparer to file your
return electronically, check the appropriate
box at the bottom of the return. Preparers
who filed more than 10 Minnesota returns
last year are required to electronically file
all Minnesota returns, unless you indicate
otherwise.
Include copies of federal
forms
In addition to your Form M1 and all the
Minnesota schedules you are required to
complete, also enclose complete copies of
your 2010 federal return and schedules.
How to assemble
Organize Form M1, its schedules and
other documentation—when required—
in the following order:
1 Form M1, including page 2 if it is not
printed on the back of your Form M1,
2 Schedule M1W showing Minnesota
withholding (Do not submit W-2, 1099
or W-2G forms with your return.),
3 Any schedules KPI, KS and/or KF you
may have received that show Minnesota
income tax withheld or available credits,
4 Minnesota schedules that you used to
complete your return, according to the
sequence number printed at the top of
each, and
5 At the end, place a complete copy of
your federal return and schedules.
Do not staple or tape any enclosures to
your return. If you want to ensure your
papers stay together, use a paperclip.
If you do not enclose the required docu-
mentation, the department may send
your return back to you.
Make copies of all your forms and
schedules. Keep the copies and your
W-2 forms with your tax records at least
through 2015. You will be charged a fee
to request copies of your forms from the
department.
Also, if you are claiming the K–12 educa-
tion subtraction or credit, keep with your
tax records original receipts and other
documentation to substantiate your quali-
fying education expenses.

19
Minnesota W
or
king F
amily Credit (WFC) T
able.
This is
not
a tax table.
your credit is
your credit is
your credit is
your credit is
your credit is
your credit is

1

100

1

4

5

1

4

5

100

200

3

13

15

3

13

15

200

300

5

21

25

5

21

25

300

400

7

30

35

7

30

35

400

500

9

38

45

9

38

45

500

600

11

47

55

11

47

55

600

700

12

55

65

12

55

65

700

800

14

64

75

14

64

75

800

900

16

72

85

16

72

85

900

1,000

18

81

95

18

81

95


1,000

1,100

20

89

105

20

89

105

1,100

1,200

22

98

115

22

98

115

1,200

1,300

24

106

125

24

106

125

1,300

1,400

26

115

135

26

115

135

1,400

1,500

28

123

145

28

123

145

1,500

1,600

30

132

155

30

132

155

1,600

1,700

32

140

165

32

140

165

1,700

1,800

33

149

175

33

149

175

1,800

1,900

35

157

185

35

157

185

1,900

2,000

37

166

195

37

166

195

2,000

2,100

39

174

205

39

174

205

2,100

2,200

41

183

215

41

183

215

2,200

2,300

43

191

225

43

191

225

2,300

2,400

45

200

235

45

200

235

2,400

2,500

47

208

245

47

208

245

2,500

2,600

49

217

255

49

217

255

2,600

2,700

51

225

265

51

225

265

2,700

2,800

53

234

275

53

234

275

2,800

2,900

55

242

285

55

242

285

2,900

3,000

56

251

295

56

251

295

3,000

3,100

58

259

305

58

259

305

3,100

3,200

60

268

315

60

268

315

3,200

3,300

62

276

325

62

276

325

3,300

3,400

64

285

335

64

285

335

3,400

3,500

66

293

345

66

293

345

3,500

3,600

68

302

355

68

302

355

3,600

3,700

70

310

365

70

310

365

3,700

3,800

72

319

375

72

319

375

3,800

3,900

74

327

385

74

327

385

3,900

4,000

76

336

395

76

336

395

4,000

4,100

77

344

405

77

344

405

4,100

4,200

79

353

415

79

353

415

4,200

4,300

81

361

425

81

361

425

4,300

4,400

83

370

435

83

370

435

4,400

4,500

85

378

445

85

378

445

4,500

4,600

87

387

455

87

387

455

4,600

4,700

89

395

465

89

395

465

4,700

4,800

91

404

475

91

404

475

4,800

4,900

93

412

485

93

412

485

4,900

5,000

95

421

495

95

421

495

5,000

5,100

97

429

505

97

429

505

5,100

5,200

98

438

515

98

438

515

5,200

5,300

100

446

525

100

446

525

5,300

5,400

102

455

535

102

455

535

5,400

5,500

104

463

545

104

463

545

5,500

5,600

106

472

555

106

472

555

5,600

5,700

108

480

565

108

480

565

5,700

5,800

110

489

575

110

489

575

5,800

5,900

112

497

585

112

497

585

5,900

6,000

114

506

595

114

506

595

6,000

6,100

115

514

605

115

514

605

6,100

6,200

115

523

615

115

523

615

6,200

6,300

115

531

625

115

531

625

6,300

6,400

115

540

635

115

540

635

6,400

6,500

115

548

645

115

548

645

6,500

6,600

115

557

655

115

557

655

6,600

6,700

115

565

665

115

565

665

6,700

6,800

115

574

675

115

574

675

6,800

6,900

115

582

685

115

582

685

6,900

7,000

115

591

695

115

591

695

7,000

7,100

115

599

705

115

599

705

7,100

7,200

115

608

715

115

608

715

7,200

7,300

115

616

725

115

616

725

7,300

7,400

115

625

735

115

625

735

7,400

7,500

115

633

745

115

633

745

7,500

7,600

113

642

755

115

642

755

7,600

7,700

111

650

765

115

650

765

7,700

7,800

109

659

775

115

659

775

7,800

7,900

107

667

785

115

667

785

7,900

8,000

106

676

795

115

676

795

8,000

8,100

104

684

805

115

684

805

8,100

8,200

102

693

815

115

693

815

8,200

8,300

100

701

825

115

701

825

8,300

8,400

98

710

835

115

710

835

8,400

8,500

96

718

845

115

718

845

8,500

8,600

94

727

855

115

727

855

8,600

8,700

92

735

865

115

735

865

8,700

8,800

90

744

875

115

744

875

8,800

8,900

88

752

885

115

752

885

8,900

9,000

86

761

895

115

761

895

9,000

9,100

85

762

905

115

762

905

9,100

9,200

83

762

915

115

762

915

9,200

9,300

81

762

925

115

762

925

9,300

9,400

79

762

935

115

762

935

9,400

9,500

77

762

945

115

762

945

9,500

9,600

75

762

955

115

762

955

9,600

9,700

73

762

965

115

762

965

9,700

9,800

71

762

975

115

762

975

9,800

9,900

69

762

985

115

762

985

9,900

10,000

67

762

995

115

762

995

10,000

10,100

65

762

1,005

115

762

1,005

10,100

10,200

63

762

1,015

115

762

1,015

10,200

10,300

62

762

1,025

115

762

1,025


10,300

10,400

60

762

1,035

115

762

1,035

10,400

10,500

58

762

1,045

115

762

1,045

10,500

10,600

56

762

1,055

115

762

1,055

10,600

10,700

54

762

1,065

114

762

1,065

10,700

10,800

52

762

1,075

112

762

1,075


10,800

10,900

50

762

1,085

110

762

1,085

10,900

11,000

48

762

1,095

108

762

1,095

11,000

11,100

46

762

1,105

106

762

1,105

11,100

11,200

44

762

1,115

104

762

1,115

11,200

11,300

42

762

1,125

102

762

1,125


11,300

11,400

41

762

1,135

100

762

1,135

11,400

11,500

39

762

1,145

98

762

1,145

11,500

11,600

37

762

1,155

97

762

1,155

11,600

11,700

35

762

1,165

95

762

1,165

11,700

11,800

33

762

1,175

93

762

1,175


11,800

11,900

31

762

1,185

91

762

1,185

11,900

12,000

29

762

1,195

89

762

1,195

12,000

12,100

27

762

1,205

87

762

1,205

12,100

12,200

25

762

1,215

85

762

1,215

12,200

12,300

23

762

1,225

83

762

1,225


12,300

12,400

21

762

1,235

81

762

1,235

12,400

12,500

20

762

1,245

79

762

1,245

12,500

12,600

18

762

1,255

77

762

1,255

12,600

12,700

16

762

1,260

76

762

1,260

12,700

12,800

14

762

1,260

74

762

1,260


12,800

12,900

12

762

1,260

72

762

1,260

12,900

13,000

10

762

1,260

70

762

1,260

13,000

13,100

8

762

1,260

68

762

1,260

13,100

13,200

6

762

1,260

66

762

1,260

13,200

13,300

4

762

1,260

64

762

1,260


13,300

13,400

2

762

1,260

62

762

1,260

13,400

13,500

0

762

1,260

60

762

1,260

13,500

13,600

0

762

1,260

58

762

1,260

13,600

13,700

0

762

1,260

56

762

1,260

13,700

13,800

0

762

1,260

55

762

1,260


13,800

13,900

0

762

1,260

53

762

1,260

13,900

14,000

0

762

1,260

51

762

1,260

14,000

14,100

0

762

1,260

49

762

1,260

14,100

14,200

0

762

1,260

47

762

1,260

14,200

14,300

0

762

1,260

45

762

1,260


14,300

14,400

0

762

1,260

43

762

1,260

14,400

14,500

0

762

1,260

41

762

1,260

14,500

14,600

0

762

1,260

39

762

1,260

14,600

14,700

0

762

1,260

37

762

1,260
I
f line 1 or line 3

Single,
head of household


of Schedule

or qualifying widow(er)

Mar
ried filing jointly

M1WFC is:

and you ha
ve:

and you ha
ve:

at

but

no

one

two

no

one

two

least

less
than

children

child

children

children

child

children
I
f line 1 or line 3

Single,
head of household


of Schedule

or qualifying widow(er)

Mar
ried filing jointly

M1WFC is:

and you ha
ve:

and you ha
ve:

at

but

no

one

two

no

one

two

least

less
than

children

child

children

children

child

children
I
f line 1 or line 3

Single,
head of household


of Schedule

or qualifying widow(er)

Mar
ried filing jointly

M1WFC is:

and you ha
ve:

and you ha
ve:

at

but

no

one

two

no

one

two

least

less
than

children

child

children

children

child

children

20

14,700

14,800

0

762

1,260

35

762

1,260

14,800

14,900

0

762

1,260

33

762

1,260

14,900

15,000

0

762

1,260

32

762

1,260

15,000

15,100

0

762

1,260

30

762

1,260

15,100

15,200

0

762

1,260

28

762

1,260


15,200

15,300

0

762

1,260

26

762

1,260

15,300

15,400

0

762

1,260

24

762

1,260

15,400

15,500

0

762

1,260

22

762

1,260

15,500

15,600

0

762

1,260

20

762

1,260

15,600

15,700

0

762

1,260

18

762

1,260


15,700

15,800

0

771

1,260

16

771

1,260

15,800

15,900

0

779

1,260

14

779

1,260

15,900

16,000

0

788

1,260

12

788

1,260

16,000

16,100

0

796

1,260

11

796

1,260

16,100

16,200

0

805

1,260

9

805

1,260


16,200

16,300

0

813

1,260

7

813

1,260

16,300

16,400

0

822

1,260

5

822

1,260

16,400

16,500

0

830

1,260

3

830

1,260

16,500

16,600

0

839

1,260

1

839

1,260

16,600

16,700

0

847

1,260

0

847

1,260


16,700

16,800

0

856

1,260

0

856

1,260

16,800

16,900

0

864

1,260

0

864

1,260

16,900

17,000

0

873

1,260

0

873

1,260

17,000

17,100

0

881

1,260

0

881

1,260

17,100

17,200

0

890

1,260

0

890

1,260


17,200

17,300

0

898

1,260

0

898

1,260

17,300

17,400

0

907

1,260

0

907

1,260

17,400

19,300

0

914

1,260

0

914

1,260

19,300

19,400

0

914

1,278

0

914

1,278

19,400

19,500

0

914

1,298

0

914

1,298


19,500

19,600

0

913

1,318

0

914

1,318

19,600

19,700

0

907

1,338

0

914

1,338

19,700

19,800

0

902

1,358

0

914

1,358

19,800

19,900

0

896

1,378

0

914

1,378

19,900

20,000

0

890

1,398

0

914

1,398


20,000

20,100

0

885

1,418

0

914

1,418

20,100

20,200

0

879

1,438

0

914

1,438

20,200

20,300

0

873

1,458

0

914

1,458

20,300

20,400

0

867

1,478

0

914

1,478

20,400

20,500

0

862

1,498

0

914

1,498


20,500

20,600

0

856

1,518

0

914

1,518

20,600

20,700

0

850

1,538

0

914

1,538

20,700

20,800

0

844

1,558

0

914

1,558

20,800

20,900

0

839

1,578

0

914

1,578

20,900

21,000

0

833

1,598

0

914

1,598


21,000

21,100

0

827

1,618

0

914

1,618

21,100

21,200

0

821

1,638

0

914

1,638

21,200

21,300

0

816

1,658

0

914

1,658

21,300

21,400

0

810

1,678

0

914

1,678

21,400

21,500

0

804

1,698

0

914

1,698

I
f line 1 or line 3

Single,
head of household


of Schedule

or qualifying widow(er)

Mar
ried filing jointly

M1WFC is:

and you ha
ve:

and you ha
ve:

at

but

no

one

two

no

one

two

least

less
than

children

child

children

children

child

children
your credit is
your credit is
I
f line 1 or line 3

Single,
head of household


of Schedule

or qualifying widow(er)

Mar
ried filing jointly

M1WFC is:

and you ha
ve:

and you ha
ve:

at

but

no

one

two

no

one

two

least

less
than

children

child

children

children

child

children
your credit is
your credit is
Minnesota W
or
king F
amily Credit (WFC) T
able.
This is
not
a tax table.
I
f line 1 or line 3

Single,
head of household


of Schedule

or qualifying widow(er)

Mar
ried filing jointly

M1WFC is:

and you ha
ve:

and you ha
ve:

at

but

no

one

two

no

one

two

least

less
than

children

child

children

children

child

children
your credit is
your credit is

21,500

21,600

0

799

1,718

0

914

1,718

21,600

21,700

0

793

1,738

0

914

1,738

21,700

21,800

0

787

1,758

0

914

1,758

21,800

21,900

0

781

1,762

0

914

1,762

21,900

22,000

0

776

1,762

0

914

1,762


22,000

22,100

0

770

1,762

0

914

1,762

22,100

22,200

0

764

1,762

0

914

1,762

22,200

22,300

0

758

1,762

0

914

1,762

22,300

22,400

0

753

1,762

0

914

1,762

22,400

22,500

0

747

1,762

0

914

1,762


22,500

22,600

0

741

1,762

0

914

1,762

22,600

22,700

0

736

1,762

0

914

1,762

22,700

22,800

0

730

1,762

0

909

1,762

22,800

22,900

0

724

1,762

0

903

1,762

22,900

23,000

0

718

1,762

0

898

1,762


23,000

23,100

0

713

1,762

0

892

1,762

23,100

23,200

0

707

1,762

0

886

1,762

23,200

23,300

0

701

1,755

0

881

1,762

23,300

23,400

0

695

1,744

0

875

1,762

23,400

23,500

0

690

1,734

0

869

1,762


23,500

23,600

0

684

1,724

0

863

1,762

23,600

23,700

0

678

1,714

0

858

1,762

23,700

23,800

0

673

1,703

0

852

1,762

23,800

23,900

0

667

1,693

0

846

1,762

23,900

24,000

0

661

1,683

0

840

1,762


24,000

24,100

0

655

1,672

0

835

1,762

24,100

24,200

0

650

1,662

0

829

1,762

24,200

24,300

0

644

1,652

0

823

1,762

24,300

24,400

0

638

1,641

0

817

1,762

24,400

24,500

0

632

1,631

0

812

1,762


24,500

24,600

0

627

1,621

0

806

1,762

24,600

24,700

0

621

1,611

0

800

1,762

24,700

24,800

0

615

1,600

0

795

1,762

24,800

24,900

0

609

1,590

0

789

1,762

24,900

25,000

0

604

1,580

0

783

1,762


25,000

25,100

0

598

1,569

0

777

1,762

25,100

25,200

0

592

1,559

0

772

1,762

25,200

25,300

0

587

1,549

0

766

1,762

25,300

25,400

0

581

1,538

0

760

1,762

25,400

25,500

0

575

1,528

0

754

1,762


25,500

25,600

0

569

1,518

0

749

1,762

25,600

25,700

0

564

1,508

0

743

1,762

25,700

25,800

0

558

1,497

0

737

1,762

25,800

25,900

0

552

1,487

0

732

1,762

25,900

26,000

0

546

1,477

0

726

1,762


26,000

26,100

0

541

1,466

0

720

1,762

26,100

26,200

0

535

1,456

0

714

1,762

26,200

26,300

0

529

1,446

0

709

1,762

26,300

26,400

0

524

1,435

0

703

1,758

26,400

26,500

0

518

1,425

0

697

1,748


26,500

26,600

0

512

1,415

0

691

1,737

26,600

26,700

0

506

1,405

0

686

1,727

26,700

26,800

0

501

1,394

0

680

1,717

26,800

26,900

0

495

1,384

0

674

1,706

26,900

27,000

0

489

1,374

0

669

1,696


27,000

27,100

0

483

1,363

0

663

1,686

27,100

27,200

0

478

1,353

0

657

1,675

27,200

27,300

0

472

1,343

0

651

1,665

27,300

27,400

0

466

1,332

0

646

1,655

27,400

27,500

0

461

1,322

0

640

1,645


27,500

27,600

0

455

1,312

0

634

1,634

27,600

27,700

0

449

1,302

0

628

1,624

27,700

27,800

0

443

1,291

0

623

1,614

27,800

27,900

0

438

1,281

0

617

1,603

27,900

28,000

0

432

1,271

0

611

1,593


28,000

28,100

0

426

1,260

0

605

1,583

28,100

28,200

0

420

1,250

0

600

1,572

28,200

28,300

0

415

1,240

0

594

1,562

28,300

28,400

0

409

1,229

0

588

1,552

28,400

28,500

0

403

1,219

0

583

1,542


28,500

28,600

0

397

1,209

0

577

1,531

28,600

28,700

0

392

1,199

0

571

1,521

28,700

28,800

0

386

1,188

0

565

1,511

28,800

28,900

0

380

1,178

0

560

1,500

28,900

29,000

0

375

1,168

0

554

1,490


29,000

29,100

0

369

1,157

0

548

1,480

29,100

29,200

0

363

1,147

0

542

1,469

29,200

29,300

0

357

1,137

0

537

1,459

29,300

29,400

0

352

1,126

0

531

1,449

29,400

29,500

0

346

1,116

0

525

1,439


29,500

29,600

0

340

1,106

0

520

1,428

29,600

29,700

0

334

1,096

0

514

1,418

29,700

29,800

0

329

1,085

0

508

1,408

29,800

29,900

0

323

1,075

0

502

1,397

29,900

30,000

0

317

1,065

0

497

1,387


30,000

30,100

0

312

1,054

0

491

1,377

30,100

30,200

0

306

1,044

0

485

1,366

30,200

30,300

0

300

1,034

0

479

1,356

30,300

30,400

0

294

1,023

0

474

1,346

30,400

30,500

0

289

1,013

0

468

1,336


30,500

30,600

0

283

1,003

0

462

1,325

30,600

30,700

0

277

993

0

456

1,315

30,700

30,800

0

271

982

0

451

1,305

30,800

30,900

0

266

972

0

445

1,294

30,900

31,000

0

260

962

0

439

1,284


31,000

31,100

0

254

951

0

434

1,274

31,100

31,200

0

248

941

0

428

1,263

31,200

31,300

0

243

931

0

422

1,253

31,300

31,400

0

237

920

0

416

1,243

31,400

31,500

0

231

910

0

411

1,233

21

31,500

31,600

0

226

900

0

405

1,222

31,600

31,700

0

220

890

0

399

1,212

31,700

31,800

0

214

879

0

393

1,202

31,800

31,900

0

208

869

0

388

1,191

31,900

32,000

0

203

859

0

382

1,181


32,000

32,100

0

197

848

0

376

1,171

32,100

32,200

0

191

838

0

371

1,160

32,200

32,300

0

185

828

0

365

1,150

32,300

32,400

0

180

817

0

359

1,140

32,400

32,500

0

174

807

0

353

1,130


32,500

32,600

0

168

797

0

348

1,119

32,600

32,700

0

163

787

0

342

1,109

32,700

32,800

0

157

776

0

336

1,099

32,800

32,900

0

151

766

0

330

1,088

32,900

33,000

0

145

756

0

325

1,078


33,000

33,100

0

140

745

0

319

1,068

33,100

33,200

0

134

735

0

313

1,057

33,200

33,300

0

128

725

0

308

1,047

33,300

33,400

0

122

714

0

302

1,037

33,400

33,500

0

117

704

0

296

1,027


33,500

33,600

0

111

694

0

290

1,016

33,600

33,700

0

105

684

0

285

1,006

33,700

33,800

0

100

673

0

279

996

33,800

33,900

0

94

663

0

273

985

33,900

34,000

0

88

653

0

267

975


34,000

34,100

0

82

642

0

262

965

34,100

34,200

0

77

632

0

256

954

34,200

34,300

0

71

622

0

250

944

34,300

34,400

0

65

611

0

244

934

34,400

34,500

0

59

601

0

239

924


34,500

34,600

0

54

591

0

233

913

34,600

34,700

0

48

581

0

227

903

34,700

34,800

0

42

570

0

222

893

34,800

34,900

0

36

560

0

216

882

34,900

35,000

0

31

550

0

210

872


35,000

35,100

0

25

539

0

204

862

35,100

35,200

0

19

529

0

199

851

35,200

35,300

0

14

519

0

193

841

35,300

35,400

0

8

508

0

187

831

35,400

35,500

0

2

498

0

181

821

35,500

35,600

0

0

488

0

176

810

35,600

35,700

0

0

478

0

170

800

35,700

35,800

0

0

467

0

164

790

35,800

35,900

0

0

457

0

159

779

35,900

36,000

0

0

447

0

153

769


36,000

36,100

0

0

436

0

147

759

36,100

36,200

0

0

426

0

141

748

36,200

36,300

0

0

416

0

136

738

36,300

36,400

0

0

405

0

130

728

36,400

36,500

0

0

395

0

124

718


36,500

36,600

0

0

385

0

118

707

36,600

36,700

0

0

375

0

113

697

36,700

36,800

0

0

364

0

107

687

36,800

36,900

0

0

354

0

101

676

36,900

37,000

0

0

344

0

96

666


37,000

37,100

0

0

333

0

90

656

37,100

37,200

0

0

323

0

84

645

37,200

37,300

0

0

313

0

78

635

37,300

37,400

0

0

302

0

73

625

37,400

37,500

0

0

292

0

67

615


37,500

37,600

0

0

282

0

61

604

37,600

37,700

0

0

272

0

55

594

37,700

37,800

0

0

261

0

50

584

37,800

37,900

0

0

251

0

44

573

37,900

38,000

0

0

241

0

38

563


38,000

38,100

0

0

230

0

32

553

38,100

38,200

0

0

220

0

27

542

38,200

38,300

0

0

210

0

21

532

38,300

38,400

0

0

199

0

15

522

38,400

38,500

0

0

189

0

10

512


38,500

38,600

0

0

179

0

4

501

38,600

38,700

0

0

169

0

0

491

38,700

38,800

0

0

158

0

0

481

38,800

38,900

0

0

148

0

0

470

38,900

39,000

0

0

138

0

0

460


39,000

39,100

0

0

127

0

0

450

39,100

39,200

0

0

117

0

0

439

39,200

39,300

0

0

107

0

0

429

39,300

39,400

0

0

96

0

0

419

39,400

39,500

0

0

86

0

0

409

39,500

39,600

0

0

76

0

0

398

39,600

39,700

0

0

66

0

0

388

39,700

39,800

0

0

55

0

0

378

39,800

39,900

0

0

45

0

0

367

39,900

40,000

0

0

35

0

0

357

40,000

40,100

0

0

24

0

0

347

40,100

40,200

0

0

14

0

0

336

40,200

40,300

0

0

4

0

0

326

40,300

40,400

0

0

0
0

0

316

40,400

40,500

0

0

0
0

0

306

40,500

40,600

0

0

0
0

0

295

40,600

40,700

0

0

0
0

0

285

40,700

40,800

0

0

0
0

0

275

40,800

40,900

0

0

0
0

0

264

40,900

41,000

0

0

0
0

0

254

41,000

41,100

0

0

0
0

0

244

41,100

41,200

0

0

0
0

0

233

41,200

41,300

0

0

0
0

0

223

41,300

41,400

0

0

0
0

0

213

41,400

41,500

0

0

0
0

0

203

41,500

41,600

0

0

0
0

0

192

41,600

41,700

0

0

0
0

0

182

41,700

41,800

0

0

0
0

0

172

41,800

41,900

0

0

0
0

0

161

41,900

42,000

0

0

0
0

0

151

42,000

42,100

0

0

0
0

0

141

42,100

42,200

0

0

0
0

0

130

42,200

42,300

0

0

0
0

0

120

42,300

42,400

0

0

0
0

0

110

42,400

42,500

0

0

0
0

0

100

42,500

42,600

0

0

0
0

0

89

42,600

42,700

0

0

0
0

0

79

42,700

42,800

0

0

0
0

0

69

42,800

42,900

0

0

0
0

0

58

42,900

43,000

0

0

0
0

0

48

43,000

43,100

0

0

0
0

0

38

43,100

43,200

0

0

0
0

0

27

43,200

43,300

0

0

0
0

0

17

43,300

43,400

0

0

0
0

0

7

43,400

& o
ve
r
0
0
0
0
0
0



Minnesota W
or
king F
amily Credit (WFC) T
able.
This is
not
a tax table.
I
f line 1 or line 3

Single,
head of household


of Schedule

or qualifying widow(er)

Mar
ried filing jointly

M1WFC is:

and you ha
ve:

and you ha
ve:

at

but

no

one

two

no

one

two

least

less than

children

child

children

children

child

children
your credit is
your credit is
I
f line 1 or line 3

Single,
head of household


of Schedule

or qualifying widow(er)

Mar
ried filing jointly

M1WFC is:

and you ha
ve:

and you ha
ve:

at

but

no

one

two

no

one

two

least

less
than

children

child

children

children

child

children
your credit is
your credit is
I
f line 1 or line 3

Single,
head of household


of Schedule

or qualifying widow(er)

Mar
ried filing jointly

M1WFC is:

and you ha
ve:

and you ha
ve:

at

but

no

one

two

no

one

two

least

less
than

children

child

children

children

child

children
your credit is
your credit is