Minnesota Working Family Credit

Working Family Credit
2022 M1WFC, Minnesota Working Family Credit
*221441*

2022 Schedule M1WFC, Minnesota Working Family Credit

To claim this credit, you must be a full- or part-year resident of Minnesota. If you are a full-year nonresident, you are not eligible for this credit.
Do not complete Schedule M1WFC if you have a 2-year or 10-year IRS ban or are otherwise restricted from claiming the federal EIC.

Your First Name and Initial		
Enter Number of Qualifying Children:	

	

Last Name			

None	

One	

Two	

Your Social Security Number

Three or More

A — Child 1	

B — Child 2	

C — Child 3

Child’s First Name and Middle Initial .  .  .  .  .  .  .  .  . a1

	b1

	c1

Child’s Last Name .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . a2

	b2

	c2

Child’s Social Security Number .  .  .  .  .  .  .  .  .  .  .  .  .  . a3

	b3

	c3

Child’s Date of Birth .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . a4

	b4

	c4

Child’s Relationship to You  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . a5

	b5

	c5

Number of Months Child Lived
with you in 2022 (See Instructions)  .  .  .  .  .  .  .  .  .  . a6

	b6

	c6

Check Box if Child is Under Age 24
and a Full-Time Student  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . a7

	

b7

	

c7

	

		

Check Box if Child is Permanently
and Totally Disabled in Any part of 2022 .  .  .  .  .  . a8

	

b8

	

c8

	

	

Round amounts to the nearest whole dollar.
	1	
	2	
	 	
		

Enter your total earned income (see instructions) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1	 	
Using the amount on line 1, your filing status, and number of qualifying children,
find the credit amount using the Working Family Credit table in the Form M1 instructions
(If the result is zero, STOP HERE; you do not qualify for this credit) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2		

	3	 Enter your adjusted gross income (see instructions; if less than zero, enter as a negative number) .  .  .  .  .  .  .  .  .  .  .  .
	 4	 If you have:
•	 No qualifying children, is line 3 less than $9,240 ($15,430 if Married Filing Jointly)?
•	 One qualifying child, is line 3 less than $24,110 ($30,290 if Married Filing Jointly)?
•	 Two qualifying children, is line 3 less than $28,590 ($34,770 if Married Filing Jointly)?
•	 Three or more qualifying children, is line 3 less than $28,900 ($35,090 if Married Filing Jointly)?
	
Yes. Skip this line and go to line 5 below.
	
No. See instructions.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
	5	 Working family credit amount.
	 	 •	 If you answered Yes on line 4, enter the amount from line 2.
	 	 •	 If you answered No on line 4, enter the amount from line 2 or line 4, whichever is less  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
		
Full-year residents: Also enter this amount on line 2 of Schedule M1REF.
6	 Part-year residents: If your Minnesota gross income is:
•	 $12,900 or more, multiply line 5 by line 30 of Schedule M1NR.
           Enter the result here and on line 2 of Schedule M1REF .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
•	 Less than $12,900, see instructions.
Enter the result from step 5 of the Worksheet for Line 6:   

3	 	

4	

5	

6	

	

Include this schedule with your Form M1. Enter the number of qualifying children on line 2a of Schedule M1REF.

	

Rev. 1/23

9995

2022 Schedule M1WFC Instructions
Am I eligible?

You must meet all of these requirements to be eligible to claim the Minnesota Working Family Credit:
•	 You were a full-year or part-year resident of Minnesota in 2022 (if you are a member of the military, see below)
•	 You meet the income requirements in the table below based on your filing status and number of qualifying children
•	 You have investment income less than $10,300 (if you have investment income greater than $10,300, complete step 2 in the instructions
for line 27 of Form 1040 to determine if you are eligible to claim the Working Family Credit and use $10,300 as the limitation)
•	 You are not a dependent of another person
•	 If you have no qualifying children, you and your spouse’s main residence was in the United States for more than half of 2022
•	 If you are married, and you or your spouse are a nonresident alien your filing status must be Married Filing Jointly
You are not eligible if any of these apply:
•	 You have a 2-year or 10-year IRS ban on claiming the federal EIC
•	 You are the dependent or qualifying child of another person
•	 You, and your spouse if filing a joint return, do not have a Social Security Number issued on or before the due date of your 2022 return
•	 You, your spouse, or your dependents have an Individual Income Tax Identification Number (ITIN)
•	 Your filing status is Married Filing Separately
Earned income does not include:
•	 Any amount included on line 1z of Form 1040 or 1040-SR that is a taxable scholarship or fellowship grant not reported on a Form W-2
•	 Any amount included on line 1z of Form 1040 or 1040-SR that you received for work performed while an inmate in a penal institution,
or
•	 Amount included on line 1z of Form 1040 or 1040-SR that you received as a pension or annuity from a nonqualified deferred compensation plan or nongovernmental section 457 plan.

Income requirements

You may qualify for the Minnesota Working Family Credit if your income is below the limit for your filing status and number of qualifying
children:
Number of Qualifying Children

Filing Status

Income Limit

None (if between the age of 19 and 64)

Married Filing Jointly

$30,200

Other Than Married Filing Jointly

$24,100

Married Filing Jointly

$50,000

Other Than Married Filing Jointly

$43,800

Married Filing Jointly

$56,500

Other Than Married Filing Jointly

$50,300

Married Filing Jointly

$60,300

Other Than Married Filing Jointly

$54,100

One
Two
Three or More

Information on Qualifying Children

Near the top of Schedule M1WFC, check the box indicating your total number of qualifying children. Enter the requested information for
each qualifying child. If you have more than three qualifying children, list only three.
Enter the number of months the child lived with you during the year. If the child lived with you in the United States for more than half of
the year but less than seven months, enter “7” in the space provided. If the child was born or had died in 2022 and lived in your home for the
entire time they were alive during the year, enter “12.”
Enter the number of qualifying children on line 2a of Schedule M1REF, Refundable Credits.

Treatment of military personnel stationed outside Minnesota

If you are a member of the Armed Forces, you will be treated as if you resided in Minnesota during any period during which you are stationed outside the United States while serving on extended active duty with the U.S. Armed Forces. “Extended active duty” means any period
of active duty pursuant to a call or order to such duty for a period in excess of 90 days or for an indefinite period. You must otherwise be a
resident of Minnesota. You may include nontaxable combat zone pay as earned income.

Is there a penalty for fraudulently claiming a refund?

Yes. If you file a return that fraudulently claims a credit that results in a refund, you may be assessed a penalty equal to 50% of the portion of
the refund attributable to fraud. If a fraudulently claimed credit reduced your tax liability, you may also be assessed a penalty equal to 50% of
the unpaid tax.

Line Instructions

Round amounts to the nearest whole dollar.

Line 1

Use the Worksheet for Earned Income below to determine the amount for line 1. You must use your 2022 earned income when completing
this worksheet.

Worksheet for Earned Income

1	 Line 1z of federal Form 1040 or 1040-SR. Include any Medicaid Waiver Payments you received that are not already included
on line 1z of Form 1040. Church employees and clergy, see instructions below for Step 1.  . . . . . . . . . . . . . . . . . . . . . . . . . . . 
2 	 This step intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
3 	 Add Steps 1 and 2.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
4	 This step intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
5	 This step intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
6	 This step intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
7	 Add lines 4, 5, and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
8	 Subtract step 7 from step 3. See instructions for Step 8 if you were self-employed and had other earned income . . . . . . . . . . 
9	 Enter all of your nontaxable combat pay if you elect to include it in earned income  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
10	 Add lines 8 and 9. Enter this amount on line 1 of this schedule.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Instructions for Worksheet for Earned Income

Step 1
If you are a church employee, determine how much of the amount was reported on both line 1 of Form 1040 or 1040-SR and line 5a of
federal Schedule SE. Subtract the amount reported on both lines from the amount reported on line 1 of Form 1040 or 1040-SR. Enter the
result on Step 1.
If you are a minister, a member of a religious order that has not taken a vow of poverty, or a Christian Science Practitioner, determine the
amount reported on both line 1 of Form 1040 or 1040-SR and line 2 of federal Schedule SE. Subtract the amount that was reported on both
lines from the amount reported on line 1 of Form 1040 or 1040-SR. Enter the result on Step 1.
Step 8
If you were self-employed, filing federal Schedule SE as a member of the clergy, had church employee income, or are filing federal Schedule C as a statutory employee, use this amount on line 4a of Worksheet B of the instructions for line 27 of Form 1040. Complete the federal
worksheet and enter the amount from Step 6 of EIC Worksheet B on line 1 of this schedule.
If you were not self-employed, enter the amount from step 10 of the Worksheet for Earned Income on line 1 of this schedule.

Line 3

Enter the amount from line 1 of Form M1. If line 3 of Schedule M1WFC is the same as line 1, skip line 4 and enter the amount from line 2 on
line 5.

Line 4

If you answered no on line 4, use the amount from line 3, your filing status, and number of qualifying children to find the credit amount using
the Working Family Credit Table in the Form M1 instructions.

Line 6 — Part-year residents

If you are a part-year resident, you will determine your credit using your percentage of income taxable to Minnesota.
If your gross income is less than $12,900, you should have entered zero on line 28 of Schedule M1NR, Nonresidents/Part-Year Residents.
To determine this credit, fully complete Schedule M1NR (do not skip lines 16-27) to determine what the amounts would have been. Then,
complete the Worksheet for Line 6 below.

Worksheet for Line 6 (for part-year residents whose Minnesota gross income is less than $12,900)

Note: If you are a full-year nonresident, do not use this worksheet. You are not eligible for this credit.
1	Line 15, column B, of Schedule M1NR  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
2	 Line 27, column B, of Schedule M1NR  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
3	 Subtract step 2 from step 1. (If result is zero or less, STOP HERE. You do not qualify for the credit)  . . . . . . . . . . . . . . . . . . . 
4	 Line 29 of Schedule M1NR  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
5	 Divide step 3 by step 4 and enter the result as a decimal (carry to five decimal places). If step 3 is more than step 4,
enter 1.0. Enter the result on the space provided on line 6 of Schedule M1WFC  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
6	 Amount from line 5 of Schedule M1WFC  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
7	 Multiply step 5 by step 6. Enter the result on line 6 of Schedule M1WFC and on line 2 of Schedule M1REF  . . . . . . . . . . . . .