Child tax credit in Minnesota
Varies
Does Minnesota Have a Child Tax Credit?
Short answer: Yes: $1,800 per qualifying child under 18 for 2026, with no limit on the number of children. Refundable, and no earned income is required. Combined with the Working Family Credit, it's reduced by 12% of AGI above $32,680 ($38,770 joint) for 2026. ITIN filers are eligible, and advance payments are available.
Child care: Refundable Child and Dependent Care Credit, computed similarly to the federal credit (up to $1,050 for one qualifying person or $2,100 for two or more). Phases out above AGI of $65,610 for 2026. Dependent exemption is $5,200 (2025), phased out at high incomes. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
Child tax credit in Minnesota
Varies
Individuals / Personal Taxes
Yes: $1,800 per qualifying child under 18 for 2026, with no limit on the number of children. Refundable, and no earned income is required. Combined with the Working Family Credit, it's reduced by 12% of AGI above $32,680 ($38,770 joint) for 2026. ITIN filers are eligible, and advance payments are available.
Business justification
Yes: $1,800 per qualifying child under 18 for 2026, with no limit on the number of children. Refundable, and no earned income is required. Combined with the Working Family Credit, it's reduced by 12% of AGI above $32,680 ($38,770 joint) for 2026. ITIN filers are eligible, and advance payments are available. Child care: Refundable Child and Dependent Care Credit, computed similarly to the federal credit (up to $1,050 for one qualifying person or $2,100 for two or more). Phases out above AGI of $65,610 for 2026. Dependent exemption is $5,200 (2025), phased out at high incomes. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Category
- Personal Tax Deductions