2020Minnesota Individual Income TaxForms and Instructionsx0000Form M1M - PDF document

1 2020Minnesota Individual Income TaxForms
2020Minnesota Individual Income TaxForms and Instructions�Form M1Minnesota Individual Income Tax Return�Schedule M1WMinnesota Income Tax Withheld�Schedule M1SAMinnesota Itemized Deductions�Schedule M1MAMarriage Credit�Schedule M1WFCMinnesota Working Family Credit�Schedule M1REFRefundable Credits�Schedule M1CNonrefundable Credits www.revenue.state.mn.usQuestions?651-296-37811-800-652-9094 Minnesota Tax Deadline ChangedThe deadline to le and pay Minnesota Individual Income Tax May 17, 2021 Inside This BookletWhat’s New for 2020 ..................Lnforma�on for Cederal Return ..........Use Tax Lnforma�on ...................Ciling Requirements/Residency........De�ng Started .......................Ciling Lnstruc�ons .....................Use of Lnforma�on ....................Line Lnstruc�ons ..................tayment hp�ons ....................tenalty and Lnterestailitary tersonnel....................hther Lnforma�on....................Working Camily /redit Tables........Tax Tables .......................Tax Rate Schedules...................Iow to Det Corms....................Go to www.revenue.state.mn.us to:Cile and pay electronicallyDet forms, instruc�ons, and fact sheetsDet answers to your ques�

2 740069;ons/heck on your refundDet Corm 1
740069;ons/heck on your refundDet Corm 1099-D refund informa�onCall our automated system at651-296-4444 or 1-800-657-3676 to:•/heck on your refund•Det Corm 1099-D refund informa�onvues�ons?9mail at individual.incometax@state.mn.us/all 651-296-3781 or 1-800-652-9094Write to:ainnesota Department of Revenueaail Sta�on 5510600 b. Robert St.St. taul, ab 55146-5510This informa�on is available in alternate formats.To �le electronically, go towww.revenue.state.mn.us Free Tax HelpCree tax prepara�on is available from LRS-cer��ed volunteers at loca�ons across ainnesota to assist individuals 60 or older, with a disability, with annual income less than $56,000, or speaking limited or no To �nd a volunteer tax prepara�on site: Go to www.revenue.state.mn.us and enter Cree Tax trepara�on into the Search box What’s new for 2020?Standard Deduc�on1. The standard deduction is re*$24,800 for Married Filing Jointly or Qualifying WidoReryou can be claimed as a dependent on another person’s tax return, see the instructions for line 4 to determine your standard deduction income tax treaty. Ltemized Deduc�ons11.You may itemize deductions on your Minnesota income tax return even if you claimed the standard d

3 eduction on your federalDependent 9xemp&
eduction on your federalDependent 9xemp�onsYour total exemption amount is reduced if your income exceeds certain amounts based on your �ling status: $296,7D0 for Married Filing Jointly or Qualifying WidoR(er)Minnesota Adjusted Gross IncomeFederal Adjustments. The list You must use your Minnesota adjusted gross income to Where’s My Refund?We revieR every return to verify the information and make sure the right refund goes to the right person. Each return is di�erent, so processing time Rill vary. To check your refund status, go to www.revenue.state.mn.us Where’s My Refund Search box. With this system, you can: Where’s My Refund, Re ask for your Social Security number, date of birth, and the exact amount of your refund.You can also call our automated phone line at 651-296-4444 or 1-800-657-3676 to get the status of your refund. 4 Did you purchase items over the internet or through the mail? sales tax, you may oRe use tax. Generally, use tax is the same rate as You may oRe use tax if you purchase taxable items:•Over the internet, by mail order, etc., and the seller does not collect Minnesota sales tax from you.•In a state or country that does not collect Minnesota sales tax from you.•From an out-of-state seller Rho properly collects another state’s sales tax at a rate loRer than Minnesota’s sales tax

4 . (In this case,Individual Use Tax Retur
. (In this case,Individual Use Tax Return, by April 1D, 2020, for all taxable items you purchased during the calendar year. If your total purchases for personal use are less than $770, you do not have to To �le online, go to RRR.revenue.state.mn.us and type Individual Use Tax into the Search box. Then, select Individual Use Tax Use Tax for IndividualsLocal Use TaxesLocal Sales and Use TaxesLnforma�on for Your Cederal ReturnState Refund Lnforma�on—Line 1 of federal Schedule 1We do not mail federal To �nd out hoR much your Minnesota income tax refund Ras:•RevieR your records•Go to RRR.revenue.state.mn.us and type •Call 6D1-296-4444 or 1-800-6D2-9094Deduc�ng Real 9state Taxes—federal Schedule A (Line 5b)You are alloRed a tax deduction on federal Schedule A for real estate taxes you paid in 2020. If you received a property tax refund Homestead Credit Refund (for Homeowners) and Renter’s Property Tax RefundDeduc�ng Vehicle License Cees—federal Schedule A (Line 5c)You may deduct part of your Minnesota vehicle license fee as personal property tax for passenger automobiles, pick-up trucks, and vans on line Dc of federal Schedule A. Other amounts, such as the plate fee and �ling fee, are not deductible and cannot be used as an registration tax for each vehicle you regist

5 er. To �nd the •Go to RRR.d
er. To �nd the •Go to RRR.drive.mn.gov and select Calculate Registration Tax•Look at the vehicle registration reneRal form issued by Driver & Vehicle Services Ciling RequirementsAm L required to �le a ainnesota Lndividual Lncome Tax return?Yes, if any of these apply:You Rere a Minnesota resident for the entire year in 2020 and your income Ras more than the amount in the chart beloR for yourYou Rere a part-year or nonresident and meet the requirements under Filing Requirements for Part-Year Residents andNonresidentsYou qualify for and Rant to claim refundable creditsYou Rere a nonresident alien of the United States, had income assignable to Minnesota, and Rere required to �le a federal returnMinnesota ResidentsYou are a Minnesota resident if either of these apply: •Minnesota Ras your permanent home in 2020•Minnesota Ras your home for an inde�nite period of time and you maintained an abode (house, toRnhouse, condominium,For more information, see Income Tax Fact Sheet 1, Residents Who are not a DependentResidents Who are a DependentWorksheet for Line 4 — Dependent Standard DeductionYour gross income is the total of your earned and unearned income. Your earned income includes salaries, Rages, tips, professional fees, and taxable scholarship and felloRship grants. Your unearned income includes taxable in

6 terest, ordinary dividends, capital gain
terest, ordinary dividends, capital gains Lf your �ling status* isThen you must �le a ainnesota income tax return if your income was at leastYou Rere born on or after January 2, 19D6You Rere born before January 2, 19D6You and your spouse Rere born on or after January 2, 19D6You or your spouse Ras born before January 2, 19D6You and your spouse Rere born before January 2, 19D6You Rere born on or after January 2, 19D6You Rere born before January 2, 19D6Qualifying WidoR(er)You Rere born on or after January 2, 19D6You Rere born before January 2, 19D6*Use the same �ling status from your federal income tax return. If you did not �le a federal return, see the Form 1040 instructions.•Claim refundable credits (K–12 Education, Working Family, Dependent Care, Parents of Stillborn Children)•Get a refund if your employer issued you a 2020 Form W-2 reporting Minnesota income tax Rithheld from your Rages Ciling Requirements (cont.)Part-Year ResidentsFile a Minnesota income tax return if you moved into or out of Minnesota in 2020 and your 2020 Minnesota source income is $12,400 Nonresidents/Part-Year Residentsincome received from Minnesota sources Rhile a nonresident. Your Minnesota tax is based on that income.Nonresidents•You Rere physically in Minnesota for 183 days or more during the tax year•You or your spouse oRn

7 ed, rented, lived in, or leased an abode
ed, rented, lived in, or leased an abode (house, toRnhouse, condominium, apartment, mobile home, orIf both conditions apply, you are considered a Minnesota resident for the length of time you maintained an abode in Minnesota.Tax Fact Part-Year Residents, and Income Tax Fact Sheet 3, NonresidentsCiling Requirements for tart-Year Residents and bonresidents Wages, salaries, fees, commissions, tips, and bonuses for Rork done in Minnesota Seniors and Taxpayers with Disabili�es If youAnd youWere born before January 2, 19D6You may qualify for an •Meet certain income requirements for 2020•Received federally taxable disability income in 2020•Homestead Credit Refund (for HomeoRners) and Renter’s Property Tax Refund (Form M1PR).•Senior Citizens’ Property Tax Deferral Program. See Property Tax Fact Sheet 7, Senior Citizens Property Tax Deferral.•Special Homestead Classi�cation: Class 1b (for qualifying blind and disabled property oRners). See Property Tax Fact Sheet 18,For more information on tax issues for seniors, see Income Tax Fact Sheet 6, , visit our Rebsite at RRR.revenue.state.mn.us, Ciling Requirements (cont.)Michigan and North Dakota ResidentsYou are not subject to Minnesota income tax if both of these •You Rere a full-year resident of Michigan or North Dakota and returned to your home state at least once a month•Yo

8 ur only Minnesota income Ras from person
ur only Minnesota income Ras from personal service income (Rages, salaries, tips, commissions, and bonuses)Income Additions and SubtractionsDakota resident. For more information, see Income Tax Fact Sheet 4, ReciprocityMinnesota Income Tax WithReciprocity Exemption/A�davit of Residency, each year Rith your employer.You may Aliens and Nonresident AliensYou must determine your residency status for To determine your federal residency status, see U.S. Tax Guide for Aliens.You Rill determine your Minnesota �ling requirement folloRing the requirements listed under Minnesota Residents, Part-Year Residents, and Nonresidents. Iow does the department protect my informa�on?Protecting your information and identity is our priority. We have partnered Rith other states, the Internal Revenue Service (IRS), RRR.revenue.state.mn.us and type Protecting Your Identity RRR.irs.gov (IRS)RRR.ag.state.mn.us (Minnesota Attorney General’s O�ce)We will never ask you to provide, update, or verify personal information through unsolicited email or phone calls. We can determine if the contact you received Ras legitimate. What do I need?Your name and addressYour Social Security NumberYour completed federal returnYour date of birthTax Identi�cation Number (PTIN). Although not required on the return•A code number indicating

9 a political party for the State Electio
a political party for the State Elections Campaign Fund if you Rant to designate a contribution•Your phone number in case Re have questions about your return•Your paid preparer’s phone numberName and Address Areapost o� ce box. If your current address is a foreign address, mark an X in the Foreign AddressLf you are married and �ling separate income tax returns, enter your spouse’s name and Social Security Number in the �ling status area. Do not enter your spouse’s name or Social Security Number in the name and address area at the top of your return.Cederal Ciling StatusDependentsState 9lec�ons /ampaign Cundreturn, your spouse may also designate a party. Designating $D Important TipsRound the dollar amounts to the nearest dollar. For example: 129.49 becomes 129, and 129.D0 becomes 130.Sign and Date your ReturnYou may be their federal Preparer Tax Identi�cation Number (PTIN).De�ng Started Reminder: Review your return before signing. You are legally responsible for all informa�on on your return, even if you paid someone to prepare it for you. Ciling Lnstruc�onsWhen do L �le and pay?Your 2020 Minnesota income tax return should be electronically �led, postmarked, or dropped o� by April 1D, 2021. Your tax payment is due in

10 full by April 1D, 2021, even if you �
full by April 1D, 2021, even if you �le your return later. If you �le your tax return according to a �scal year, your tax Iow do L pay my tax if L �le a�er April 15?tax payment Rith a completed voucher from our Rebsite. You may avoid a late payment penalty and interest by paying your tax by April 1D. To avoid a late �ling penalty, �le your return by October 1D, 2021. See page 19 for payment options.Do L have to �le electronically?Where do L �le paper returns?What do I include when I mail my return?W-2 inde�nitely. We charge a fee for copies of returns �led Rith us. If you claimed the Child and Dependent Care Credit, the K-12 Education Credit How do I avoid common errors?Enter your name and your dependents’ names as they appear on Social Security cards.April 1D, 2021, even if you oRe more than you can pay. Pay as much as you can by the due date, and continueto make payments until Re contact you. At that point, Re can help you set up a payment plan for the remaining balance.ing your payment electronically, visit our Rebsite.Address box in the header. If you move after �ling,contact us right aRay. You should do this even Rhen requesting a direct deposit. Iow is my informa�on used?. We use this information to determi

11 ne your liability under Minnesota tax la
ne your liability under Minnesota tax laRs and for other tax administration purposes. We cannot give this information to others Rithout your consent, Use of Infor mation Cederal Return Lnforma�onLine A—Cederal Wages, Salaries, Tips, etc.Line .—Taxable LRA Distribu�ons, tensions, and Annui�esEnter the total taxable IRA distributions, pensions, and annuities you received in 2020. Add the amounts on:Line /—Unemployment /ompensa�onLine D—Cederal Taxable LncomeMinnesota IncomeLine 1—Cederal Adjusted Dross LncomeLine 11 of Form 1040 or 1040-SR, or 1040-NRLine 2—Addi�ons to income from line 17 of Schedule a1aIncome Additions and Subtractions, if any of these apply. If, in 2020, you:•Received interest from municipal bonds of another state or its governmental units•Received federally tax-exempt interest dividends from a mutual fund investing in bonds of another state or its local governmental units•Had state income tax passed through to you as partner of a partnership, shareholder of an S corporation, or bene�ciary of a trust•Deducted expenses or interest on your federal Form 1040 that are attributable to income not taxed by Minnesota•Claimed a suspended loss from 2001 through 200D or 2008 through 2019 from bonus depreciation on your federal returnnet operating loss carryback u

12 nder the federal Worker, HomeoRnership,
nder the federal Worker, HomeoRnership, and BusinessAssistance Act of 2009WithdreR funds from a �rst-time homebuyer savings account for a nonquali�ed expense•Used distributions from a higher education savings account to pay for K-12 tuitionYou may have received this income as an individual, partner of a partnership, shareholder of an S corporation, or bene�ciary of a trust.Line Lnstruc�ons Reminders ainnesota Subtrac�onsLine 4— Ltemized Deduc�ons or Standard Deduc�onsYou may claim the Minnesota standard deduction or itemize your deductions on your Minnesota return. You Rill generally pay less Minnesota income tax if you take the larger of your itemized or standard deduction. If you are married and �ling separate returns, Ltemized Deduc�onsStandard Deduc�onYou are considered age 6D or older if you Rere born before January 2, 19D6. You are considered blind if you Rere totally blind as of December 31, 2020, or you have a statement certi�ed by Standard Deduc�on Table for Line 4Worksheet for Line 4 — Dependent Standard or your status only, unless your spouse has no gross income and cannot be claimed as a dependent by another person. You: 6D or older our Spouse: 6D or older Lf your �ling status is:And the num

13 ber of boxes you checked is: Enter on l
ber of boxes you checked is: Enter on line 4Married �ling separately, if your spouse claims itemized Line Lnstruc�ons (cont.) Line Lnstruc�ons (cont.) Worksheet for Line 4 — Standard Deduc�on Limita�on Filing 1 Enter the amount from line 1 of Form M1 or line 34 of Schedule M1NC ........................... 2 Enter $197,8D0 ( $98,92D if married and �ling a separate return) 3 Subtract step 2 from step 1 4 Multiply step 3 by 3% (.03) D Use the Standard Deduction table for Line 4 or Step 6 of the Worksheet for Line 4 — Dependent ................................. 6 Multiply step D by 7 Subtract step 6 from step D 8 Enter the smaller of step 4 or step 7 9 Subtract step 8 from step D. Enter the result here and on line 4 Worksheet for Line 4 — Dependent Standard Deduc�on as a 1 Is your earned income* more than $7D0? Yes. Add $3D0 to your earned income and enter on step 1 No. Enter $1,100 on step 1 2 Enter $12,400 3 Check the boxes that apply and enter the total number of boxes checked on step 3 You Rere born before January 2, 19D6 You are blind Your spouse Ras born before January 2, 19D6 Your spouse is blind ................................................................. 4 Multiply the number of boxes checked in Step 3 by $16D0 ($1300 if marri

14 ed �ling a joint return) D
ed �ling a joint return) D Add Steps 2 and 4 ...................................................................... 6 Enter the lesser of Step 1 and Step D. This is your standard deduction. ............................. Worksheet for Line 4 — Dependent Standard DeductionYour standard deduction cannot exceed the standard deduction for your �ling status and situation. If your Minnesota adjusted gross Worksheet for Line 4 — Standard Deduction Limitation.Standard Deduction Table for Line 4 or the Worksheet for Line 4 — Dependent Standard Deduction Line 5—9xemp�onsusing the Worksheet for Line D. Worksheet for Line 5 — Dependent 9xemp�ons 1 tax return, revieR the instructions for federal Form 1040 or 1040-NR to determine the number of people you may claim as a dependent. You may not claim anyone as a dependent if another individual claimed them as a dependent on their federal or Minnesota income tax return ............................... 2 Enter $4,300 3 Multiply step 1 by step 2 4 Enter the amount from line 1 of Form M1 or line 34 of Schedule M1NC ............................ D Enter the amount that matches your �ling status Married Filing Jointly or Qualifying WidoR(er): $296,7D0 Single: $197,8D0 Head of Household:

15
$247,300 Married Filing Separately: $148,37D 6 Compare the amounts on steps 4 and D. If step D is more than step 4, enter the amount from step 3 on line D of Form M1 and STOP HERE 7 If step 6 is more than and STOP HERE less than or equal to divide step 6 by $2,D00 ($1,2D0 if your �ling status is Married Filing Separately) and round up to the next Rhole number (Example: .0004 to 1) 8 Multiply step 7 by 2% (.02). Enter the result as a decimal ....................................... 9 Multiply step 3 by step 8. 10 Subtract step 9 from step 3. Enter the result on line D of Form M1 Line 6—State Lncome Tax RefundLine 7—hther Subtrac�ons from line 47 of Schedule a1aIncome Additions and Subtractions, if any of these apply. If, in 2020, you:• Received interest from a federal government sourceDid not �le Schedule M1SA and your charitable contributions Rere more than $D00Were born before January 2, 19D6,income, and you qualify to complete Schedule M1R under the limits beloR. If you are:And your income* is And your Railroad Ret. Board bene�ts and nontaxableSocial Security are less than:Filing Single, Head of Household, or Qualifying WidoR(er) and are 6D or older or disabled * Your income for claiming this subtraction is the amount from line 1 of Form M

16 1 plus any lump-sum distributions report
1 plus any lump-sum distributions reported on federal Form 4972, less any taxable Railroad Retirement Board bene�ts (see instructions for line 9 of Schedule M1R).• Received bene�ts from the Railroad Retirement Board, such as unemployment, sick pay, or retirement bene�ts• Were a resident of Michigan or North Dakota and you received Rages covered by reciprocity from Rhich Minnesota • Worked and lived on the Indian reservation of Rhich you are an enrolled memberLine Lnstruc�ons (cont.) Line Lnstruc�ons (cont.)•Received federal active duty military pay Rhile a Minnesota resident•Received active duty military pay Rhile a resident of another state and you are required to �le a Minnesota return•You, your spouse (if �ling a joint return), or your dependent donated all or part of a liver, pancreas, kidney, intestine, lung, or bone•Paid income taxes to a subnational level of a foreign country (equivalent of a state of the United States) other than Canada•Received a military pension or other military retirement pay•Were insolvent and received a gain from the sale of your farm property that is included in line 11 of federal Form 1040•Received a post service education aRard for service in an AmeriCorps National Service programHad a net operating loss from 2008 or 2009 unde

17 r the Worker, HomeoRnership, and Busines
r the Worker, HomeoRnership, and Business Assistance Act of 2009 and areReported a discharge of indebtedness of educational loans on completion of an income-driven repayment programTax .efore /reditsLine 10—Tax Crom TableTurn to the tax table on pages 28 through 34. Using the amount on line 9, �nd the tax amount in the column under your �ling status. Line 11—Alterna�ve ainimum Tax (Schedule a1aT) your federal Form 1040, 1040-SR, or 1040-NR, you must complete Schedule M1MT, Alternative Minimum Tax,. You may be required to pay Minnesota alternative minimum tax even if you Rere not subject to federal alternative minimum tax. Before you complete Schedule M1MT, you must complete Part 1 of federal Form 62D1 for Minnesota purposes. Line 13 —tart-Year Residents and bonresidents (Schedule a1bR) Your tax is determined by the percentage of your income that is assignable to Minnesota. Complete Schedule M1NR, Nonresidents/Part-Year Residents1NR on lines 13a and 13b of your Form M1. Line 14— hther ainnesota TaxesYou may be required to pay an additional Minnesota tax if you:WithdreR funds from a �rst-time homebuyer savings account, and did not use the funds for quali�ed expensesEducation Savings Account Contribution Credit or Subtraction, in a prior tax year, and and funds RereTax on Lump-Sum Distribut

18 0069;on (Schedule a1LS)You must ٠
0069;on (Schedule a1LS)You must �le Schedule M1LS, Tax on Lump-Sum Distribution•You received a lump-sum distribution from a pension, pro�t-sharing, or stock bonus plan in 2020•You Rere a Minnesota resident Rhen you received any portion of the lump-sum distribution•You �led federal Form 4972 15 Cirst-Time Iome.uyer Recapture TaxFirst-Time Homebuyer Savings Account9duca�on Savings Account /redit or Subtrac�on Recapture TaxEducation Savings Account Contribution Credit or SubtractionYou �led Schedule M1D29 claiming a credit or subtraction in a prior year/redits Against TaxLine 16—bonrefundable /redits (Schedule a1/)Other Nonrefundable Credits, if any of these apply. If, in 2020:You are �ling a joint return and have taxable earned income, pension, or Social Security incomeYou paid premiums on a quali�ed long-term care insurance policyYou Rere a Minnesota resident for all or part of 2020 and paid income tax to both Minnesota and another state on the same incomeYou qualify for the Credit for Past Military ServiceYou purchased transit passes to resell or give to your employeesYou paid Minnesota alternative minimum tax in prior years and are not required to pay it in 2020 You invested in a quali�ed business in East Grand Forks, Breckenridge, DilRorth, Moorhea

19 d, or Ortonville, and the business has b
d, or Ortonville, and the business has been You contributed to a quali�ed education savings account in 2020 and did not claim the Education Savings Account SubtractionYou Rere a licensed teacher Rho completed a qualifying master’s degree program you began after June 30, 2017You Rere a full-year or part-year resident and made eligible loan payments on your oRn quali�ed student loansYou received a credit certi�cate from the Minnesota Rural Finance AuthorityLine 18—bongame Wildlife CundYou can help preserve Minnesota’s nongame Rildlife, such as bald eagles and loons, by donating to the Nongame Wildlife Fund. To donate, enter the amount on line 18. This amount Rill decrease your refund or increase the amount you oRe. To make a contribution to the fund, go to RRR.dnr.state.mn.us/eco/nongame/checko�.html or send a check payable to: DNR Nongame Wildlife FundTotal PaymentsLine 20—ainnesota Lncome Tax Withheld (Schedule a1W)If you received Forms W-2, 1099, or W-2G, or Schedules KPI, KS, or KF shoRing Minnesota income tax Rithheld for 2020, you must complete Schedule M1W, Minnesota Income Tax Withheld. Include Schedule M1W Rhen you �le Form M1. If you do not include this Do not send in your Forms W-2, 1099, or W-2G. Line 21—ainnesota 9s�mated Tax and 9xtension taymentsYou may include only t

20 hree types of payments on line 21:• Yo
hree types of payments on line 21:• Your total 2020 Minnesota estimated tax payments made in 2020 and 2021 • The portion of your 2019 Minnesota income tax refund designated on your 2019 Minnesota income tax return to be applied to 2020 • Any state income tax payment made by the regular due date Rhen you are �ling after the due dateLine Lnstruc�ons (cont.) Line Lnstruc�ons (cont.)Refundable /reditsLine 22—Refundable /redits (Schedule a1R9C)Complete Schedule M1REF, Refundable CreditsMinnesota Working Family CreditRefundable Credit for Tax Paid to Wisconsin/hild and Dependent /are /redit (Schedule a1/D)To qualify for the Child and Dependent Care Credit, your federal adjusted gross income must be less than $6D,100 Rith one qualifying •You paid someone (other than your dependent child or stepchild younger than age 19) to care for a qualifying person Rhile you (andA qualifying person and qualifying expenses are the same as•You operated a licensed family daycare home caring for your oRn dependent child Rho had not reached age 6 by the end of the year.•You are married and �ling a joint return, had a child born in 2020, and neither you nor your spouse participated in a pretax dependentIf you qualify, complete Schedule M1CD, Child and Dependent Care Creditainnesota Working Camily /redit (Schedule a1WC/)You m

21 ay qualify for the Minnesota Working Fam
ay qualify for the Minnesota Working Family Credit if you earned income from a job or Rere self-employed. See the Working Family Credit/redit for tarents of S�llborn /hildren (Schedule a1tS/)You may qualify for the Credit for Parents of Stillborn Children if, in 2020, you:Vital RecordsWould have claimed the child as a dependent if the child had been born aliveMinnesota Department of Health. The state �le number is the number printed in the upper right area inside the margin of the Certi�cate of Birth Resulting in Stillbirth. The document control number is the number printed in the loRer left corner under the barcode on the Credit for Parents of Stillborn Children /redit for Taxes taid to Wisconsin (Schedule a1R/R)You may be eligible for a refundable credit for income tax paid to Wisconsin if both of the folloRing are true:You Rere domiciled in Minnesota for all or part of 2020You incurred 2020 income tax for Minnesota and for Wisconsin on the same income earned for professional or personal servicesCredit for Tax Paid to Wisconsin Y–12 9duca�on /redit (Schedule a19D)You may receive a credit if you paid education-related expenses in 2020 for a qualifying child in grades kindergarten through 12 (K–12). To qualify, your “household income” (federal adjusted gross income plus most nontaxable income) must be un

22 der the limit based on your number of qu
der the limit based on your number of qualifying children in grades K-12. A qualifying child is the same as for the federal earned income credit. Total qualifying childrenYour household income limit is:K-12 Education CreditLine Lnstruc�ons (cont.) Lf you have any of the following types of expenses, include them on the lines indicated./reditSubtrac�onTuition for college courses used to satisfy high school graduation requirementsFees for after-school enrichment programs, such as science exploration and study habitsTuition for summer camps that are primarily academic in focus, such as language or �ne artsInstructor fees for driver’s education course if the school o�ers a class as part of the curricuTutoring*Purchases of required educational material (textbooks, paper, pencils, notebooks, rulers, etc.) for Include on line 11 of day, if the school is in Minnesota, IoRa, North Dakota, South Dakota, or WisconsinYou may use up to $200 to qualify for the credit and another $200 for the subtraction.*A quali�ed instructor is a person Rho is not the child’s sibling, parent, or grandparent, and meets one of these requirements:Teaches in an accredited private schoolIs a member of the Minnesota Music Teachers Association9xpenses That Do bot vualify for 9ither the Y-12 9duca�on /redit or Subtract

23 0069;on•Costs to drive your child to a
0069;on•Costs to drive your child to and from school, tutoring, enrichment programs, or camps not part of the regular school dayTravel expenses, lodging, and meals for overnight class trips•Fees for materials and textbooks purchased for use in religious teachings•Sport camps or lessons•Books and materials used for tutoring, enrichment programs, academic camps, or after-school activities•Tuition and expenses for preschool or post-high school classes•Costs of school lunches•Costs of uniforms used for school, band, or sports•Monthly internet fees•Noneducational softRare Refund or Amount DueLine 24—Your Refund, on line 27. This is your 2020 Minnesota The remaining balance, if any, may be directly depositedcourt, qualifying hospital, or public library. If you participate in the Senior Citizens’ Property Tax Deferral Program, Re Rill apply your refund to your deferred property tax total. We Rill use your Social Security Number to identify you as the correct debtor. If your debt is Generally, you must �le your 2020 return no later than 3 1/2 years from the original due date or your right to receive the refund lapses. Line 25—Direct Deposit of RefundDirect deposit is the safest and easiest way to get your tax refund. You must use an account not associated Rith any foreign banks.rou�ng numberaccount numbersend your ref

24 und as a paper check. We may also issue
und as a paper check. We may also issue your refund by check if Re adjusted your entries and adjustments for any credits made in error.Line 26—Amount You hweUnderpayment of Estimated Income TaxSubtract line 23 from line 19, and add the amount, if any, from line 27. Enter the result on line 26. This is the Minnesota income tax you must pay. Pay your tax using one of the methods described in If you are �ling your return after April 1D, 2021, you may oRe a late payment penalty, a late �ling penalty, and interest (see page 20). Line 27—tenalty for Underpayment of 2020 9s�mated Tax (Schedule a15)You may oRe a penalty if:•Line 19 is more than line 23 and the di�erence is $D00 or more•You did not make a required estimated tax payment on time, even if you have a refundComplete Schedule M1D to determine if you oRe a penalty. Enter the penalty, if any, on line 27 of Form M1. Also, subtract the penalty 1D Rith your return.To avoid this penalty next year, you may Rant to make larger 2021 estimated tax payments or ask your employer to increase your Lines 28 and 29—2021 9s�mated Tax Line Lnstruc�ons (cont.) Electronically •Make a Payment under Individuals• Credit or Debit Card Save the con�rmation number and date stamp from your payment. Debit or /redit /ardA fee is charg

25 ed for this service. •To pay online, v
ed for this service. •To pay online, visit www.payMNtax.com•If you cannot pay online, call 1-8DD-947-2966 Monday through Friday 7 a.m. to 7 p.m. Central time/heck or aoney hrderGo to our Rebsite at RRR.revenue.state.mn.us and choose . Then, select Check or Money Order. Payment Voucher System to create a voucher. credit your payment to your account. Your check authorizes us to make a one-time electronic fund transfer from your account. You will not receive your canceled check.What if L cannot pay the full amount L owe by the due date?Pay as much as you can Rhen you �le your tax return. Then, make monthly payments using a payment voucher until you receive a bill. After you get the bill, you can request a payment agreement by calling 6D1-DD6-3003 or 1-800-6D7-3909 or at RRR.revenue.state.mn.us.For details about payment agreements, go to RRR.revenue.state.mn.us and type payment agreementsShould L make es�mated payments?•You expect to oRe $D00 or more in Minnesota tax for 2021•Minnesota tax Ras not Rithheld from your earnings•Your income includes pensions, commissions, dividends or other sources not subject to RithholdingTo determine hoR much you oRe, subtract your Rithholding and tax credits from the tax on your earnings.To make estimated payments electronically:•Go to RRR.revenue.state.mn.us, and choose •Call 1-800-D70-332

26 9 to pay by phoneYou can schedule all fo
9 to pay by phoneYou can schedule all four payments at one time. Do not use a foreign bank account.. Go to our Rebsite at RRR.revenue.state.mn.us . Then, choose Check or Money OrderPayment Voucher System create a payment voucher.. You may print multiple vouchers for estimated payments.tayment hp�ons Ls there a penalty for �ling late?If your return is not �led Rithin six months, Re Rill charge a D% late �ling penalty on the unpaid tax.Most individuals must pay by April 1D, even if you �led an extension for your federal return. If you cannot pay the full amount due, �le Is there a penalty for paying late?We Rill charge a 4% late payment penalty of the unpaid amount due if you do not pay Rhat you oRe by the due date.We Rill charge an additional D% penalty on the unpaid tax if you pay your tax 181 days or more after �ling your return.Are there other penal�es?We Rill charge a fraud penalty equal to D0% of a fraudulently claimed refund if you claim a refund you do not qualify for.We can charge civil and criminal penalties for:•Failing to include all taxable income•Making errors due to intentionally disregarding the income tax laRs•Filing a frivolous return•KnoRingly or Rillfully failing to �le a Minnesota return•Evading tax•Filing a false or fraudulent

27 return Penalty and Interest Worksheet t
return Penalty and Interest Worksheet to Determine Penalty and Interest 2 Late payment penalty* — multiply step 1 by 4% (.04) ..................................... 3 Late �ling penalty. If you are �ling your return after October 1D, 2021, multiply step 1 by D% (.0D) 4 Extended delinquency. If your tax is not paid Rithin 180 days after �ling your return, .......................................................... D Add steps 1 through 4 6 Number of days the tax is late ** 7 Enter the applicable interest rate. For 2021, the rate is D% (.0D) ............................. 8 Multiply step 6 by step 7 ............................................................ 9 Divide step 8 by 36D (carry to �ve decimal places) 10 Interest — multiply step D by step 9 11 Total payment amount. Add step D and step 10 ........................................... charged the late payment penalty if you �le your return and pay any remaining tax by October 1D, 2021.**If the days fall in more than one calendar year, determine steps 6 through 10 separately for each year. 21 Did you serve in a /ombat Zone at any �me during 2020?You are eligible for a credit of $120 for each month you served in a combat zone or hazardous duty area if Minnesota is your state of legal residence (domicile). You can claim this credi

28 t for months served in years 2018, 2019,
t for months served in years 2018, 2019, and 2020. Complete Form M99, Credit for Military Service in a Combat ZoneAm I a Minnesota resident?Nonresidents and Part-year ResidentsMilitary personnel who are part-year residents or nonresidents: When determining if you are required to �le a Minnesota return •Active duty military pay for service outside Minnesota in step 1•Active duty military pay for service in Minnesota in step 2Nonresident military spouses: You may be exempt from Minnesota tax on personal service income from services performed in Min•Your spouse Ras present in Minnesota in compliance Rith military orders•Your spouse Ras domiciled in a state other than Minnesota•You Rere in Minnesota solely to be Rith your spouseSubtrac�onstive Guard Reserve (AGR) Program pay earned under U.S. Code, Title 32. Use Schedule M1M, Income Additions and SubtractionsCredit for Income Tax Paid to Another State, , Credit for Taxes Paid to WisMilitary PensionsYou may subtract from taxable income certain types of military pensions or other military retirement pay. To claim this subtraction, Extensionsinjuries sustained Rhile serving in the combat zone. When you �le your Minnesota income tax return, enclose a separate sheet stating If you are stationed outside the United States but not involved in combat zone operations, you have

29 until October 1D to �le your
until October 1D to �le your return. You must still pay any tax you oRe by April 1D.RRR.revenue.state.mn.us or see Income Tax Fact Sheet D, Military Personnel - Subtractions, Credits, and ExtensionsMilitary Personnel hther Lnforma�onSepara�on of LiabilityYou may be eligible for the Separation of Liability Program if you �led a joint return, are no longer married, and still oRe part of the joint liability. For information, Rrite to:Ciling on .ehalf of a Deceased tersonused to �le the decedent’s federal return. To �le a Minnesota income tax return for a deceased person, enter the decedents name and For more information, see Income Tax Fact Sheet 9, Filing on Behalf of a Deceased Taxpayer/laiming a Refund on .ehalf of a Deceased tersonIf you are the decedent’s spouse and you are using the joint �ling method, Re Rill send you the refund.the decedent’s return. You Rill receive the decedent’s refund on behalf of the estate.a Deceased Taxpayer, and include it Rith the decedent’s Minnesota income tax return.Amending your Return/Repor�ng Cederal /hangesGenerally, you have 3 ½ years from the return due date to amend an original return to claim a refund. Use Minnesota Form M1X, Amended Minnesota Income Tax.You have 180 days to amend your Minnesota return from the da

30 te:•The IRS noti�es you of
te:•The IRS noti�es you of a change they made to your federal return•You amend your federal return and it a�ects your Minnesota return.explanation. We Rill charge a 10% penalty on any additional tax and have six more years to audit your return if you fail to report tower of A�orneyWe cannot share your private information Rithout your permission. To give us permission to talk to an attorney, accountant, tax return preparer, or any other person, complete and sign Form REV184i, Individual or Sole Proprietor Power of Attorney. The person you You can also limit the representative’s authority to speci�c poRers, such as representing you during the audit process.Taxpayer Rights AdvocateTaxpayer Rights Advocate. Write to: Minnesota Department of Revenue Taxpayer Rights AdvocateEmail: dor.tra@state.mn.us ainnesota Working Camily /redit (WC/) Table. a tax table. a1WC/ isSingle, head of household or qualifying widow(er)aarried, �ling jointlybumber of /hildrenbumber of /hildrenAt leastYour credit is:Your credit is:119119116116 117117 11D11D119119 611611 a1WC/ isSingle, head of household or qualifying widow(er)aarried, �ling jointlybumber of /hildrenbumber of /hildrenAt leastYour credit is:Your credit is: 1,1191,119 1,1171,11711,00011,00011,10011,10011,200 11,20011,30011,30011,40011,40011,D0

31 011,D0011,60011,60011,70011,70011,80011,
011,D0011,60011,60011,70011,70011,80011,80011,90011,9001,1171,117 ainnesota Working Camily /redit (WC/) Table. a tax table. a1WC/ isSingle, head of household or qualifying widow(er)aarried, �ling jointlybumber of /hildrenbumber of /hildrenAt leastYour credit is:Your credit is: 1,7111,711 2,1192,119118 116114112110 a1WC/ isSingle, head of household or qualifying widow(er)aarried, �ling jointlybumber of /hildrenbumber of /hildrenAt leastYour credit is:Your credit is:211 2,1182,118 11911711D1131,1181,112 ainnesota Working Camily /redit (WC/) Table. a tax table. a1WC/ isSingle, head of household or qualifying widow(er)aarried, �ling jointlybumber of /hildrenbumber of /hildrenAt leastYour credit is:Your credit is: 2,118 1,114 a1WC/ isSingle, head of household or qualifying widow(er)aarried, �ling jointlybumber of /hildrenbumber of /hildrenAt leastYour credit is:Your credit is: 2,111 1,9112,110 ainnesota Working Camily /redit (WC/) Table. a tax table. a1WC/ isSingle, head of household or qualifying widow(er)aarried, �ling jointlybumber of /hildrenbumber of /hildrenAt leastYour credit is:Your credit is:1,911 1,1102,11D1,711 116110 a1WC/ isSingle, head of household or qualifying widow(er)aarried, �ling jointlybumber of /hildrenbumber of /hildrenAt leastYour credit is:Your credit is:1,113711 1,61

32 1D11 1,1131,411 118112 a1WC/ isSingle, h
1D11 1,1131,411 118112 a1WC/ isSingle, head of household or qualifying widow(er)aarried, �ling jointlybumber of /hildrenbumber of /hildrenAt leastYour credit is:Your credit is:1,113711 1,611D11 1,1131,411 118112 a1WC/ isSingle, head of household or qualifying widow(er)aarried, �ling jointlybumber of /hildrenbumber of /hildrenAt leastYour credit is:Your credit is:1121,117 116 ainnesota Working Camily /redit (WC/) Table. a tax table. a1WC/ isSingle, head of household or qualifying widow(er)aarried, �ling jointlybumber of /hildrenbumber of /hildrenAt leastYour credit is:Your credit is:11D 28 2020 Tax Tables Corm a1 is:and you are �ling:jointly or qualifying widow(er)separatelyat leastthe tax to enter on line 10 is: 11011011011011D11D11D11D211211211211 Corm a1 is:and you are �ling:jointly or qualifying widow(er)separatelyat leastthe tax to enter on line 10 is: D11D11D11D11 11,00011,00011,10011,10011,20011,20011,30011,30011,40011,40011,D0011,D0011,60011,60011,70011,70011,80011,80011,90011,900 29 Corm a1 is:and you are �ling:jointly or qualifying widow(er)separatelyat leastthe tax to enter on line 10 is: 811811811811 Corm a1 is:and you are �ling:jointly or qualifying widow(er)separatelyat leastthe tax to enter on line 10 is:1,1121,1181,1101,1101,1101,11D1,11D1,11D 1,411 2020 Tax Table

33 s 30 Corm a1 is:and you are �
s 30 Corm a1 is:and you are �ling:jointly or qualifying widow(er)separatelyat leastthe tax to enter on line 10 is: 1,D111,D11 Corm a1 is:and you are �ling:jointly or qualifying widow(er)separatelyat leastthe tax to enter on line 10 is:1,9111,811 2,1112,118 2,0112,11D2,113 2020 Tax Tables 31 Corm a1 is:and you are �ling:jointly or qualifying widow(er)separatelyat leastthe tax to enter on line 10 is:2,1112,118 2,611 Corm a1 is:and you are �ling:jointly or qualifying widow(er)separatelyat leastthe tax to enter on line 10 is: 2,711 3,1113,118 2020 Tax Tables 32 Corm a1 is:and you are �ling:jointly or qualifying widow(er)separatelyat leastthe tax to enter on line 10 is:3,0113,1143,1133,119 3,1113,118 Corm a1 is:and you are �ling:jointly or qualifying widow(er)separatelyat leastthe tax to enter on line 10 is:3,611 3,8113,711 2020 Tax Tables 33 Corm a1 is:and you are �ling:jointly or qualifying widow(er)separatelyat leastthe tax to enter on line 10 is:3,8114,1104,117 4,1144,1124,119 4,1104,1174,311 Corm a1 is:and you are �ling:jointly or qualifying widow(er)separatelyat leastthe tax to enter on line 10 is:4,411 4,8114,711 2020 Tax Tables 90,000 & over: Corm a1 is:and you are �ling:jointly or qualifying widow(er)separatelyat leastthe tax to enter on line 10 is: 4,8

34 11D,113D,114 D,112D,119 Corm a1 is:and y
11D,113D,114 D,112D,119 Corm a1 is:and you are �ling:jointly or qualifying widow(er)separatelyat leastthe tax to enter on line 10 is:D,110D,117D,311 D,411 D,D11 2020 Tax Tables Do you need other 2020 forms?You can get other ainnesota tax forms in any of the following ways:Go to www.revenue.state.mn.us Find a Form/all 651-296-3781 or 1-800-652-9094 (toll-free) Use this order form.You’ll get two copies of each form you order. a1, ainnesota Lndividual Lncome Tax a15, Underpayment of 9s�mated Lncome Tax a1529, 9duca�on Savings Account /ontribu�on /redit or Subtrac�on a23, /laim for a Refund for a Deceased Taxpayer a99, /redit for ailitary Service in a /ombat Zone a1AR, Accelerated Recogni�on of Lnstallment Sale Dains a1/, hther bonrefundable /redits a1/AT, /asualty and The� a1/D, /hild and Dependent /are /redit a1/aD, /redit for A�aining aaster’s Degree in Teacher’s Licensure Cield a1/R, /redit for Lncome Tax taid to Another State a19D, Y–12 9duca�on /redit a1Iha9, Cirst-Time Iomebuyer Savings Account a1LS, Tax on Lump-Sum Distribu�on a1LTL, Long-Term /are Lnsurance /redit a1a, Lncome Addi�ons and Subtrac�ons a1aA, aarriage /redit a1aT, Alterna�ve ainimum Tax a1aT/, Alterna�ve aini

35 mum Tax /redit a1b/, Cederal Adjustment
mum Tax /redit a1b/, Cederal Adjustments a1bR, bonresidents/tart-Year Residents a1tR, Iomestead /redit Refund (for Iomeowners) and Renter’s troperty Tax Refund a1tR-AL, Addi�ons to Lncome a1tRX, Amended Iomestead /redit Refund (for Iomeowners) and Renter’s troperty Tax Refund a1tS/, /redit for tarents of S�llborn /hildren a1R, Age 65 or hlder/Disabled Subtrac�on a1R/R, /redit for Tax taid to Wisconsin a1R9C, Refundable /redits a1SA, ainnesota Ltemized Deduc�ons a1SL/, Student Loan /redit a1U9, Unreimbursed 9mployee .usiness 9xpenses a1W, ainnesota Lncome Tax Withheld a1WC/, ainnesota Working Camily /redit a1X, Amended ainnesota Lncome Tax aWR, Reciprocity 9xemp�on/A�davit of Residency for Tax Year 2019 UT1, Lndividual Use Tax Return/omplete and send to: ainnesota Tax Corms aail Sta�on 1421600 b. Robert St. St. taul, ab 55146-1421Do not use the envelope in this booklet.Type or print carefully—this will be your mailing label. Your bameAddressState ZLt /ode Tax Rate SchedulesThe following schedules show the tax rates that apply to given income ranges for each �ling status. You must use these schedules if line 9 of Corm a1 is $90,000 or more. Collow the steps for your �ling status to determine the tax amount to enter on line 10 o

36 f Corm a1.Lf line 9 of Corm a1 is less t
f Corm a1.Lf line 9 of Corm a1 is less than $90,000, you must use the tax table on pages 28 through 34. Lf line 9 of Corm a1 9nter on line 10is: of your Corm a1: of the but not amount over— over— over— $0 $26,960 - - - - - - 5.35% 0 26,960 88,550 1,442.36 + 6.80% 26,960 88,550 164,400 5,630.48 + 7.85% 88,550 164,400 - - - - - - 11,584.71 + 9.85% 164,400aarried �ling jointly or qualifying widow(er)Lf line 9 of Corm a1 9nter on line 10is: of your Corm a1: of the but not amount over— over— over— $0 $39,410 - - - - - - 5.35% 0 39,410 156,570 2,108.44 + 6.80% 39,410 156,570 273,470 10,075.32 + 7.85% 156,570 273,470 - - - - - - 19,251.97 + 9.85% 273,470aarried �ling separatelyLf line 9 of Corm a1 9nter on line 10is: of your Corm a1: of the but not amount over— over— over— $0 $19,705 - - - - - - 5.35% 0 19,705 78,285 1,054.22 + 6.80% 19,705 78,285 136,735 5,037.66 + 7.85% 78,285 136,735 - - - - - - 9,625.99 + 9.85% 136,73Lf line 9 of Corm a1 9nter on line 10is: of your Corm a1: of the but not amount over— over— over— $0 $33,190 - - - - - - 5.35% 0 33,190 133,360 1,775.67 + 6.80% 33,190 133,360 218,540 8,587.23 + 7.85% 133,360 218,540 - - - - - - 15,273.86 + 9.85% 218,540 35 Minnesota Department of RevenueMail Station 0010, St. Paul, Minnesota 55145-0010 PRST STDU.S. POSTAGEPAIDMN