Who can apply
Use Schedule M1DQC to identify qualifying children and M1CWFC to calculate the credit. Income and residency affect eligibility.
What help is available
A refundable credit can produce a refund without tax due. Eligible filers can elect advance payments under separate rules.
Documents to prepare
- Child and dependent records.
- Income and residency information.
- Any advance-payment records.
How to get started
Choose the correct tax year
Complete the schedules
Use M1DQC and M1CWFC with the Minnesota return; part-year residents also need the applicable allocation.
File the return
Submit electronically or by mail, retaining copies.
After applying
Check advance-payment rules before electing them and retain records for the following return.
Website screenshots
These images show the pages captured in August 2026. Website screens and rules may have changed.

Common questions
Is it refundable?
Yes.
Can I claim a child over 17?
Use the separate older-child credit rules instead.
Can part-year residents qualify?
Yes, with the required allocation.
Does claiming it require a state return?
Yes.
Sources and review
Content checked October 1, 2026 using Minnesota Child Tax Credit. Current eligibility and the final decision remain with the program.
Historical screenshots: source reference.