Minnesota Income Tax Filing Instructions and Changes for 2018, Slides of Cryptography and System Security

Download Minnesota Income Tax Filing Instructions and Changes for 2018 and more Slides Cryptography and System Security in PDF only on Docsity! An Even Better Revenue Website We are redesigning the Minnesota Department of Revenue website to make it easier for you to find and use the information you rely on to meet your state tax obligations. Watch for a beta (preview) version of our new website in early 2019! 2018 Minnesota Individual Income Tax Forms and Instructions > Form M1 Minnesota Individual Income Tax Return > Schedule M1W Minnesota Income Tax Withheld > Schedule M1SA Minnesota Itemized Deductions > Schedule M1MA Marriage Credit > Schedule M1WFC Minnesota Working Family Credit > Schedule M1REF Refundable Credits > Schedule M1M Income Additions and Subtractions Inside This Booklet What’s New for 2018 . . . . . . . . . . . . . . . 3 Use Tax Information . . . . . . . . . . . . . . . . 5 Information for Federal Return . . . . . . . 5 Filing Requirements/Residency . . . . . . 6-7 Getting Started . . . . . . . . . . . . . . . . . . . . 8 Use of Information . . . . . . . . . . . . . . . . . 8 Filing Instructions . . . . . . . . . . . . . . . . . . 9 Line Instructions . . . . . . . . . . . . . . . .10-17 Payment Options . . . . . . . . . . . . . . . . . 18 Penalties and Interest. . . . . . . . . . . . . . 19 Other Information. . . . . . . . . . . . . . . . . 19 Military Personnel. . . . . . . . . . . . . . . . . 20 Working Family Credit Tables. . . . . .21-25 Tax Tables . . . . . . . . . . . . . . . . . . . . .26-32 How to Get Forms. . . . . . . . . . . . . . . . . 32 Free Tax Help Available Free tax preparation is available from Internal Revenue Service certified volunteers at various locations across Minnesota to assist individuals 60 or older, with a disability, with annual in- come less than $55,000, or speaking limited or no English. To find a volunteer tax preparation site near you, go to www.revenue.state.mn.us and enter Free Tax Preparation in the Search box. You may also call 651-297-3724 or 1-800-657-3989 (toll-free). Tax help is available generally from February 1 through April 15. Go to www.revenue.state.mn.us to: • File and pay electronically • Get forms, instructions, and fact sheets • Get answers to your questions • 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 (toll-free) to: • Check on your refund • Check on your Form 1099-G refund information Still have questions? • Email: individual.incometax@state.mn.us • Call: 651-296-3781 or 1-800-652-9094 (toll-free) • Mail: Minnesota Revenue Mail Station 5510 St. Paul, MN 55146-5510 This information is available in alternate formats. To file electronically, go to www.revenue.state.mn.us 5 Did you purchase items over the Internet or through the mail this year? State Refund Information—Line 10 of federal Schedule 1 If you received a state income tax refund in 2018 and you itemized deductions on federal Form 1040 in 2017, you may need to report an amount on line 10 of your 2018 federal Schedule 1. See the federal Form 1040 instructions for more information. We do not mail federal Form 1099-G to most taxpayers. To find out how much your Minnesota income tax refund was: • Review your records • Go to www.revenue.state.mn.us and type 1099-G in the Search box • Call 651-296-4444 or 1-800-652-9094 (toll-free) Deducting Real Estate Taxes—federal Schedule A (Line 5b), and M1SA (Line 6) You are allowed a tax deduction on federal Schedule A for real estate taxes you paid in 2018. If you received a property tax refund for these taxes on a 2017 Form M1PR, Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund, subtract that refund amount from your property taxes paid when calculating your deduction. Deducting Vehicle License Fees—federal Schedule A (Line 5c), and M1SA (Line 7) Deduct part of your Minnesota vehicle license fee as personal property tax for passenger automobiles, pick-up trucks, and vans on line 7 of federal Schedule A. Other amounts, such as the plate fee and filing fee, are not deductible and cannot be used as an itemized deduction. Calculate the allowed deduction by subtracting $35 from your vehicle’s registration tax for each vehicle you register. To find the registration tax: • Go to www.mndriveinfo.org and select Calculate Registration Tax in the Online Services drop-down menu • Look at the vehicle registration renewal form issued by Driver & Vehicle Services If you purchased taxable items for personal use and did not pay sales tax, you may owe use tax. Generally, the use tax is the same rate as the state sales tax. If you live in a local tax area, include the use tax that is applicable to your local use tax. When do I owe use tax? You may owe 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 who 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.) Add all of your taxable purchases. If they total more than $770, file Form UT1, Individual Use Tax Return, by April 15, 2019, for all tax- able items you purchased during the calendar year. If your total purchases for personal use are less than $770, you do not have to file and pay use tax. To file online, go to www.revenue.state.mn.us and type Individual Use Tax in the Search box. Then, select Individual Use Tax Return Online Filing System. Follow the prompts to file your return. Form UT1, Individual Use Tax Return, and Fact Sheet 156, Use Tax for Individuals, are available on our website or by calling 651-296- 6181 or 1-800-657-3777 (toll-free). Local Use Taxes If you buy taxable items for use in the cities and counties listed in Fact Sheet 164, Local Sales and Use Taxes, you must also pay local use taxes at the rates listed. Information for your Federal Return and Schedule M1SA, Minnesota Itemized Deductions 6 Filing Requirements Who is required to file? You are required to file a 2018 Minnesota income tax return if one or more of the following apply: • You were a Minnesota resident for the entire year in 2018 and had to file a federal income tax return. • You were a Minnesota resident for the entire year in 2018 and your income was more than the amount in the chart below for your filing status and situation. • You were a part-year or nonresident of Minnesota in 2018 and your Minnesota source income is more than $10,650. See “Filing Requirements for Part-Year Residents and Nonresidents” for information on Minnesota source income. Minnesota Residents File a 2018 Minnesota income tax return if either of the following are true: • You were a Minnesota resident for the whole year and were required to file a 2018 federal income tax return. • Your income is more than the amount that applies to you in the chart below. You are a Minnesota resident if either of the following apply: • Minnesota was your permanent home in 2018. • Minnesota was your home for an indefinite period of time and you maintained an abode (house, townhouse, condominium, apart- ment, mobile home, or cabin, with cooking and bathing facilities, that could be lived in year-round) in Minnesota. For more information, see Income Tax Fact Sheet 1, Residency. Filing Requirement for Residents Who are not a Dependent If you were a Minnesota resident for all of 2018 and required to file a federal income tax return, you are required to file a Minnesota income tax return. If you were not required to file a federal tax return, use the chart below to determine if you are required to file a Minnesota income tax return. IF your filing status* is AND Then you must file a Minnesota income tax return if your income was at least Single You were born on or after January 2, 1954 $10,650 You were born before January 2, 1954 $12,250 Married Filing Jointly You and your spouse were born on or after January 2, 1954 $21,300 You or your spouse was born before January 2, 1954 $22,600 You and your spouse were born before January 2, 1954 $23,900 Head of Household You were born on or after January 2, 1954 $13,700 You were born before January 2, 1954 $15,300 Married Filing Separately You were born on or after January 2, 1954 $4,150 You were born before January 2, 1954 $4,150 Qualifying Widow(er) You were born on or after January 2, 1954 $17,150 You were born before January 2, 1954 $18,450 *You must use the same filing status you used on your federal income tax return. If you did not file a federal return, use the 1040 in- structions to determine the filing status to use. If you are not required to file a federal return, you should file a Minnesota return to: • Claim refundable credits (K–12 Education, Working Family, Dependent Care, Parents of Stillborn Children) • Get a refund if your employer issued you a 2018 Form W-2 reporting Minnesota income tax withheld from your wages Part-Year Residents File a Minnesota income tax return if you moved into or out of Minnesota in 2018 and your 2018 Minnesota source income is $10,650 or more. Complete Schedule M1NR, Nonresidents/Part-Year Residents, to determine income received while a Minnesota resident and income received from Minnesota sources while a nonresident. Your Minnesota tax is based on that income. Nonresidents If you were a resident of another state but lived in Minnesota, file a Minnesota income tax return as a Minnesota resident if both of the following applied to you: • You were in Minnesota for 183 days or more during the tax year • You or your spouse owned, rented, lived in, or leased an abode (house, townhouse, condominium, apartment, mobile home, or cabin, with cooking and bathing facilities, that could be lived in year-round) in Minnesota If both conditions apply, you are considered a Minnesota resident for the length of time you maintained an abode in Minnesota. 7 Filing Requirements (cont.) File a Minnesota income tax return if you meet the filing requirements in the next section. For more details, see Income Tax Fact Sheet 2, Part-Year Residents, and Income Tax Fact Sheet 3, Nonresidents. Filing Requirements for Part-Year Residents and Nonresidents 1 Determine your total income from all sources (including sources not in Minnesota) 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, and 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 • Gross winnings from gambling in Minnesota • Gains from the sale of a partnership interest, to the extent the partnership had property or sales in Minnesota • Gains reported on Schedule M1AR, Accelerated Recognition of Installment Sale Gains • Gains 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 business or profession conducted partly or entirely in Minnesota. This is the amount from line 7 of federal Schedule C, line 1 of Schedule C-EZ, or line 9 of Schedule F of Form 1040. Gross income from a partnership, S corporation, or Trust or Estate is the amount on line 20 of Schedule KPI, line 20 of Schedule KS, or line 26 of Schedule KF. 3 Add step 1 and step 2. If the total is $10,650 or more, you must file a Minnesota income tax return and Schedule M1NR. If the result is less than $10,650 and you had amounts withheld or paid estimated tax, file a Minnesota income tax return and Schedule M1NR to receive a refund. If you are married and filed a joint federal return, you must file a joint Minnesota return even if only one spouse has Minnesota income. Complete Schedule M1NR and include a copy of the schedule when you file your return. Michigan and North Dakota Residents Minnesota has reciprocity agreements with Michigan and North Dakota. You are not subject to Minnesota income tax if if both of the following applied in 2018: • You were a full-year resident of Michigan or North Dakota and returned to your home state at least once a month • Your only Minnesota income was from personal service income (wages, salaries, tips, commissions, and bonuses) Complete Schedule M1M, Income Additions and Subtractions, to file for a refund of withholding if you are a Michigan or North Da- kota resident. For more information, see Income Tax Fact Sheet 4, Reciprocity. Follow the steps below to complete your Form M1 and Schedule M1M: 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 6 of Form M1. 3 Enter the amount from line 1 of Form M1 on line 23 of Schedule M1M and on line 7 of Form M1. Place an X in the box for line 23 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, 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, Reciprocity Exemption/Affidavit of Residency, each year with your employer. If you are filing a joint return and only one spouse works in Minnesota under a reciprocity agreement, include both of your names, Social Security numbers, and dates of birth on your return. If your gross income assignable to Minnesota from sources other than from personal service income covered under reciprocity is $10,650 or more, you are subject to Minnesota tax on that income. File a Minnesota income tax return and Schedule M1NR. You may not take the reciprocity subtraction on Schedule M1M. 10 Line 2—Other Additions (Schedule M1M) Complete Schedule M1M, Income Ad- ditions and Subtractions, if any of the following apply. If in 2018 you: • Received interest from municipal bonds of another state or its governmental units • Received federally tax-exempt interest dividends from a mutual fund invest- ing in bonds of another state or its local governmental units • Claimed federal Bonus Depreciation on your federal return. Complete Schedule M1NC, Federal Adjustments, before completing the Worksheet for Line 3 of Schedule M1M. • Claimed section 179 expensing for qual- ified property on your federal return. Complete the Worksheet for Line12a of Schedule M1NC before completing the Worksheet for Line 4 of Schedule M1M. • 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 • Deducted expenses or interest on your federal Form 1040 that are attributable to income not taxed by Minnesota • Deducted certain federal fines or fees and penalties as a trade or business expense • Claimed a suspended loss from 2001 through 2005 or 2008 through 2017 from bonus depreciation on your federal return • Received a capital gain from a lump- sum distribution from a qualified retire- ment plan • Elected in 2008 or 2009 a 3-, 4-, or 5-year net operating loss carryback un- der the federal Worker, Homeownership, and Business Assistance Act of 2009 • Withdrew funds from a first-time home buyer addition for a non-qualified expense • Accelerated recognition of certain non- resident installment sales • Claimed the federal deduction for do- mestic production activities You may have received this income as an individual, a partner of a partnership, a shareholder of an S corporation, or a beneficiary of a trust. Line Instructions Reminder: • If a line does not apply to you or if the amount is zero, leave the box blank. • Round dollar amounts on your return to the nearest whole dollar by dropping amounts less than 50 cents and increasing amounts 50 cents or more to the next dollar. Federal Return Information Lines A–D Line A—Federal Wages, Salaries, Tips, etc. Enter your wages, salaries, tips, commis- sions, bonuses, etc. you received in 2018. If you filed federal Form 1040, enter the amount from line 1 of Form 1040. Line B—Taxable IRA Distributions, Pensions, and Annuities Enter the total of your taxable IRA distribu- tions, pensions, and annuities you received in 2018. If you filed federal Form 1040, en- ter the amount from line 4b of Form 1040. Line C—Unemployment Compensation Enter the unemployment compensation you received in 2018. If you filed federal Form 1040, enter the amount from line 19 of federal Schedule 1. Line D—Federal Taxable Income Enter your 2018 federal taxable income. If you filed federal Form 1040, enter the amount from line 10 of Form 1040. If your federal taxable income is less than zero, put an X in the box next to line D to indicate it is a negative number. Minnesota Income Lines 1–3 Line 1—Federal Adjusted Gross Enter your 2018 federal adjusted gross in- come. If you filed federal Form 1040, enter the amount from line 7 of Form 1040. If your federal adjusted gross income is less than zero, enter the actual number and place an X in the oval box next to line 1 to indi- cate it is a negative number. If you did not file a 2018 federal return, use a federal return and instructions to determine what your federal adjusted gross income would have been. Minnesota Subtractions Lines 4–7 You may reduce your taxable income if you qualify for a subtraction. Line 4— Itemized Deductions or Standard Deductions You may claim the Minnesota standard deduction or itemize your deductions on your Minnesota return. Standard Deduction Use the table on the next page to deter- mine your Minnesota standard deduction. You are considered age 65 or older if you were born before January 2, 1954. You are considered blind if you were totally blind as of December 31, 2018, or you have a statement certified by your eye doctor (ophthalmologist or optometrist) that: • You cannot see better than 20/200 in your better eye with glasses or contact lenses, or • Your field of vision is 20 degrees or less. If your eye condition is not likely to im- prove beyond the conditions listed above, you can get a statement certified by your eye doctor (ophthalmologist or optom- etrist) to this effect instead. Keep the statement for your records. Dependents: If you are a dependent, your standard deduction is one of the fol- lowing, whichever is greater: • $1,050 • Your earned income (such as wages, taxable scholarships and grants, tips, and self-employment earnings) plus $350 Your standard deduction cannot exceed the standard deduction for your filing status and situation. Itemized Deductions Complete and file Schedule M1SA, Min- nesota Itemized Deduction, to claim item- ized deductions. You may claim itemized deductions on your Minnesota income tax return even if you claimed the standard deduction on your federal return. If you filed federal Schedule A, you will generally pay less Minnesota tax by filing Schedule M1SA than if you claim the Minnesota standard deduction. Reminder: If you complete Schedule M1M, include the schedule when you file your Minnesota income tax return. 11 Line Instructions (cont.) If you are not sure if you should claim the Minnesota standard deduction or itemize your deductions for Minnesota purposes, complete Schedule M1SA and compare the result to the Standard Deduction Table for Line 4 for your filing status and situation. If Schedule M1SA results in a larger deduc- tion, you will generally pay less Minnesota income tax if you file Schedule M1SA. If your filing status is married filing sepa- rately and your spouse itemizes deductions on their Minnesota income tax return, you must file Schedule M1SA. Line 5—Exemptions If you are not a dependent, generally you may reduce your taxable income by claim- ing exemptions you qualify for. Determine your subtraction using the Worksheet for Line 5. Line 6—State Income Tax Refund Enter your state income tax refund from line 10 of federal Schedule 1. Do not enter an amount on line 6 if you did not file a federal return, and did not include an amount on line 10 of the federal Schedule 1 you used to determine the amount to enter on line 1. Standard Deduction table for Line 4 Check the boxes that apply to you and your spouse. If you are a dependent, see “Dependents” in the line 4 instructions. If you are married filing separately, check boxes only for your own status, unless your spouse has no gross income and cannot be claimed as a dependent by another person. You are considered aged 65 or older if you were born before January 2, 1954. You: 65 or older blind Your Spouse: 65 or older blind Find your filing status below and the number of boxes you checked above (from 0-4) and enter the appropriate dollar amount on line 4 of Form M1 if you are claiming the standard deduction on your Minnesota return: Filing status Boxes Checked Above Dollar amount for Line 4 single: 0 $ 6,500 1 8,100 2 9,700 married 0 $ 13,000 filing joint, or 1 14,300 qualifying 2 15,600 widow(er): 3 16,900 4 18,200 married 0 $ 6,500 filing 1 7,800 separate: 2 9,100 3 10,400 4 11,700 head of 0 $ 9,550 household: 1 11,150 2 12,750 Worksheet for Line 5 — Personal and Dependent Exemptions If you are a dependent, leave line 5 of Form M1 blank, and do not complete this worksheet. 1 Enter 1 if no one can claim you as a dependent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter 1 if you are married and filing a joint return and no one can claim your spouse as a dependent . . . . 3 Enter the number of dependents you claimed on your federal income tax return. If you did not file a federal income tax return, review the instructions for federal Form 1040 to determine the number of people you are eligible to claim as a dependent. You may not claim anyone as a dependent if they were claimed as a dependent by another individual on their federal or Minnesota income tax return. . . . . . . . . . . . . . . . . . . 4 Add steps 1 through 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Enter $4,150 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Multiply step 4 by step 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 If you did not file Schedule M1NC, enter the amount from line 1 of Form M1. If you filed Schedule M1NC, enter the amount from line 38 of that schedule . . . . . . . . . . . . . . . . . . . . . . 8 Enter the amount that matches your filing status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Married Filing Joinly or Qualifying Widow(er): $285,050 Single: $190,050 Head of Household: $237,550 Married Filing Separate: $142,525 9 Compare the amounts on steps 7 and 8. If step 8 is more than step 7, enter the amount from step 6 on line 5 of Form M1 and STOP HERE. If step 7 is more than step 8, subtract step 8 from step 7. . . . . . . . . . . . . 10 If step 9 is more than $122,500, enter 0 on line 5 of Form M1 and STOP HERE. If step 9 is less than or equal to $122,500, divide step 9 by $2,500 ($1,250 if your filing status is married filing separate). Increase the result to the next higher whole number (Example: Increase .0004 to 1). . . . 11 Multiply step 10 by 2% (.02). Enter the result as a decimal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Multiply step 6 by step 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Subtract step 12 from step 6. Enter the result on line 5 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,150 12 Line Instructions (cont.) • 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 7 of federal Form 1040 • Received a post service education award for service in an AmeriCorps National Service program • Claimed the Minnesota subtraction al- lowed for the net operating loss claimed under the Worker, Homeownership, and Business Assistance Act of 2009 • Reported a prior year addback for reacquisition of business indebtedness income • Had railroad maintenance expenses not allowed as a federal deduction • Contributed to a qualified Section 529 Plan and did not claim a credit for these contributions (see Schedule M1529) • Received Social Security benefits in 2018 and included some of those ben- efits on line 5b of federal Form 1040, or in the additions column on line 32 of Schedule M1NC. • Earned interest or dividends on a des- ignated first-time home buyer savings account (see Schedule M1HOME) • Reported a discharge of indebtedness of educational loans on completion of an income-driven repayment program • Are required to file Schedule M1NC, Federal Adjustments. Tax Before Credits Lines 10–14 Line 10—Tax From Table Turn to the tax table on pages 25 through 30. Using the amount on line 9, find the tax amount in the column under your filing status. Enter the amount of tax from the table on line 10. Line 7—Other Subtractions (Schedule M1M) Complete Schedule M1M, Income Ad- ditions and Subtractions, if any of the following apply. If in 2018 you: • Received interest from a federal govern- ment source • Purchased educational material or ser- vices for your qualifying child’s K–12 education • Did not file Schedule M1SA and your charitable contributions were more than $500 • Reported 80 percent of bonus deprecia- tion as an addition to income in a year 2013 through 2017 or received a federal bonus depreciation subtraction in 2018 from an estate or trust • Reported 80 percent of federal section 179 expensing as an addition to income in a year 2013 through 2017 • Were born before January 2, 1954 or are permanently and totally disabled and you received federally taxable disability income, and you qualify under Sched- ule M1R income limits (see Schedule M1R—Income Qualifications) • Received benefits from the Railroad Re- tirement Board, such as unemployment, sick pay, or retirement benefits • Were a resident of Michigan or North Dakota and you received wages covered by reciprocity from which Minnesota income tax was withheld (see page 7) • Worked and lived on the Indian res- ervation of which you are an enrolled member • Received federal active duty military pay while a Minnesota resident • Are a member of the Minnesota Na- tional Guard or Reserves who received pay for training or certain types of ac- tive service • Received active duty military pay while a resident of another state and you are required to file a Minnesota return • You, your spouse (if filing a joint return), or your dependent donated all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow (while living) to another person Schedule M1R—Income Qualifications If you (or your spouse if filing a joint return) were born before January 2, 1954, or were 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, lived apart from your spouse for all of 2018, and are 65 or older or disabled . . . . . . . . . . . . . . . . . . . . . $21,000 . . . . . . . . . . . . . . $ 6,000 Filing single, head of household, or qualifying widow(er) and are 65 or older or disabled . . . . . . . . . . . . . . . . . . . . . . . . . $33,700 . . . . . . . . . . . . . . $ 9,600 * Adjusted gross income is the amount from line 1 of Form M1 (or line 38 of Schedule M1NC, Federal Adjustments, if you filed that schedule), plus any lump-sum distributions reported on federal Form 4972, less any taxable Railroad Retirement Board benefits (see instructions for line 9 of Schedule M1R). Reminder: Partners, Shareholders, and Beneficiaries. If you are a partner of a partnership, a shareholder of an S corporation, or a beneficiary of a trust, report on line 5 of Schedule M1M state income tax passed through to you by the entity, as reported on Schedule KPI, KS, or KF. Do not include on line 27 of Schedule M1SA. 15 Line Instructions (cont.) 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 Line 24—Minnesota Income Tax With- held (Schedule M1W) If you received Forms W-2, 1099, or W-2G, or Schedules KPI, KS, or KF showing Min- nesota income tax withheld for 2018, you must complete Schedule M1W, Minnesota Income Tax Withheld. Include Schedule M1W when you file Form M1. If you do not include this schedule, we may disallow your withholding amount. Do not send in your Forms W-2, 1099, or W-2G. Keep these forms with your records, as we may ask to review them. Line 25—Minnesota Estimated Tax and Extension Payments You may include only three types of pay- ments on line 25: • Your total 2018 Minnesota estimated tax payments made in 2018 and 2019 • The portion of your 2017 Minnesota income tax refund designated on your 2017 Minnesota income tax return to be applied to 2018 estimated tax • Any state income tax payment made by the regular due date when you are filing after the due date Contact the department if you are uncertain of the amounts paid. Refundable Credits Refundable credits may allow you to receive a refund even if you do not have a tax liability. Married persons filing separate returns generally cannot claim these credits. Line 26—Refundable Credits (Schedule M1REF) Complete Schedule M1REF, Refundable Credits, if you qualify for any of the follow- ing: • Child and Dependent Care Credit • Minnesota Working Family Credit • K-12 Education Credit • Refundable Credit for Tax Paid to Wis- consin • Credit for Parents of Stillborn Children • Credit for Historic Structure Rehabili- tation (Certified by the State Historic Preservation Office) • Enterprise Zone Credit (Certified by the Department of Employment and Economic Development) If you qualify for one or more of these credits, include the appropriate credit schedules and Schedule M1REF with your Form M1. Child and Dependent Care Credit (Schedule M1CD) To qualify for the Child and Dependent Care Credit, your federal adjusted gross income must be less than $62,990 with one qualifying person or less than $74,990 with two or more qualifying persons, and one of the following conditions must ap- ply: • 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 quali- fying expenses are the same as for the federal credit for child and dependent care expenses. • You operated a licensed family daycare home caring for your own dependent child who had not reached the age 6 by the end of the year. • You are married and filing a joint return, had a child born in 2018, and neither you nor your spouse participated in a pretax dependent care assistance pro- gram. If one of these conditions applies to you, complete Schedule M1CD, Child and Dependent Care Credit, and Schedule M1REF and include these schedules with your Minnesota income tax return. Enter the number of qualifying persons on line 1a of Schedule M1REF. Minnesota Working Family Credit (Schedule M1WFC) If you qualify for the federal earned in- come credit, you may also qualify for the Minnesota Working Family Credit. Use Schedule M1WFC, Working Family Credit, and the table on pages 21 through 24 to determine your Minnesota credit. Part-year residents may qualify for this credit based on the percentage of income taxable to Minnesota. If you qualify for the credit, complete Schedule M1WFC and Schedule M1REF and include these schedules with your Form M1. Enter the number of your qualifying children on line 2a of Schedule M1REF. K–12 Education Credit (Schedule M1ED) You may receive a credit if you paid educa- tion-related expenses in 2018 for a qualify- ing child in grades kindergarten through 12 (K–12). See qualifying expenses on page 16. To qualify, your “household income” (feder- al adjusted gross income plus most nontax- able income) must be under 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. Enter the number of qualifying children on line 3a of Schedule M1REF. 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 . . . . . . . . . * * More than 6 children: $43,500 plus $2,000 for each additional qualifying child. If you qualify for the credit, complete Schedule M1ED, K-12 Education Credit, and Schedule M1REF and include these schedules with your Form M1. Credit for Parents of Stillborn Children (Schedule M1PSC) You may qualify for the Credit for Parents of Stillborn Children if, in 2018, you: • Experienced a stillbirth • Received a Certificate of Birth Resulting in Stillbirth from the Minnesota Depart- ment of Health, Office of Vital Records • Would have claimed the child as a depen- dent if the child had been born alive You will need to enter the document control number, and state file number from the Cer- tificate of Birth Resulting in Stillbirth you received from the Minnesota Department of Health. 16 Reminders: • Save your itemized cash register receipts, invoices, and other documentation with your tax records. We may ask to review them. • The total of your subtraction and credit cannot be more than your actual allowable expenses. • Do not use the same expenses to claim both the credit and the subtraction. If you qualify for the K-12 Education Credit — Enter qualifying expenses on the appropriate line of your Schedule M1ED. Enter enter expenses that qualify only for the subtraction on line 17 of Schedule M1M. If you do not qualify for the K-12 Education Credit — Enter all qualifying expenses, up to the maximum amount allowed, on line 17 of Schedule M1M. Qualifies for: If you have any of the following types of educational expenses, include them on the lines indicated. Credit Subtraction Include only as a subtraction on line 17 of Schedule M1M: Private school tuition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X Tuition for college courses used to satisfy high school graduation requirements . . . . . . . . . . . . . . . . . . . . X Include on line 8 of Schedule M1ED or line 17 of Schedule M1M: 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 driver’s education course if the school offers a class as part of the curriculum . . . . . . X X Include on line 9 of Schedule M1ED or line 17 of Schedule M1M: Tutoring* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X X Music lessons* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X X Include on line 10 of Schedule M1ED or line 17 of Schedule M1M: 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 11 of Schedule M1ED or line 17 of Schedule M1M: Purchase or rental of musical instruments used during the regular school day . . . . . . . . . . . . . . . . . . . . . X X Include on line 12 of Schedule M1ED or line 17 of Schedule M1M: Fees paid to others for transportation to and 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 15 of Schedule M1ED or line 17 of Schedule M1M: Home computer hardware and educational software . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X X You may use up to $200 to qualify for the credit and another $200 for the subtraction. Expenses That Do Not Qualify for Either the K-12 Education Credit or Subtraction • Costs to drive your child to and from school, tutoring, enrichment programs, or camps not part of the regular school day • Travel 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 software Qualifying K-12 Education Expenses *A qualified instructor is a person who is not the child’s sibling, parent, or grandparent, and meets one of the following requirements: 1. Is a Minnesota licensed teacher or is directly supervised by a Minnesota licensed teacher 2. Has passed a teacher competency test 3. Teaches in an accredited private school 4. Has a baccalaureate (B.A.) degree 5. Is a member of the Minnesota Music Teachers Association 17 Line Instructions (cont.) The state file number is the number printed in the upper right area inside the margin of the Certificate of Birth Result- ing in Stillbirth. The document control number is the num- ber printed in the lower left corner under the barcode on the Certificate of Birth Resulting in Stillbirth. If you qualify for the credit, complete Schedule M1PSC, Credit for Parents of Stillborn Children, and Schedule M1REF and include these schedules with your Form M1. Credit for Taxes Paid to Wisconsin (Schedule M1RCR) You may be eligible for a refundable credit for income tax paid to Wisconsin if both of the following are true: • You were domiciled in Minnesota for all or part of 2018 • You incurred 2018 income tax for Minnesota and for Wisconsin on the same income earned for professional or personal services performed while a Minnesota resident Use Schedule M1RCR, Credit for Tax Paid to Wisconsin, to determine the nonre- fundable and refundable credits for taxes paid to Wisconsin. Refund or Amount Due Line 28—Your Refund If line 27 is more than line 23, subtract line 23 from line 27, then subtract the amount, if any, on line 31. This is your 2018 Minnesota income tax refund. If the result is zero, you must still file your return. Of the amount on line 28, you can: • Have the entire refund deposited direct- ly into a checking or savings account (see the line 29 instructions). • Receive the entire refund in the mail as a paper check (skip lines 29, 30, 32, and 33). • Apply all or a portion of your refund toward your 2019 estimated taxes. The remaining balance, if any, may be directly deposited into your checking or savings account, or mailed to you. We will deduct any amount you owe for Minnesota or federal debts, criminal fines, or a debt to a federal, state, or county agency, district court, qualifying hospital, or public library. If you participate in the Senior Citizens Property Tax Deferral Pro- gram, we will apply your refund to your deferred property tax total. We will use your Social Security number 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 2018 return no later than 3 1/2 years from the original due date or your right to receive the refund lapses. Line 29—Direct Deposit of Refund Direct deposit is the safest and easiest way to get your tax refund. If you want the refund on line 28 to be directly deposited into your checking or savings account, enter the requested infor- mation on line 29. Note: You must use an account not associ- ated with any foreign banks. The routing number must have nine digits. The account number may contain up to 17 digits (both numbers and letters). Leave out any hyphens, spaces, or symbols. If the routing or account number is incor- rect or is not accepted by your financial institution, your refund will be sent to you in the form of a paper check. Yyou will receive your refund by paper check. We may also issue your refund by check if we adjusted your return or recaptured part of your refund to pay a debt you owe. By completing line 29, you are authorizing us and your financial institution to initiate electronic credit entries, and, if neces- sary, debit entries and adjustments for any credits made in error. Line 30—Amount You Owe If line 23 is more than line 27, you owe Minnesota income tax for 2018. Read the instructions for line 31 to determine if you must file Schedule M15, Underpayment of Estimated Income Tax. Subtract line 27 from line 23, and add the amount, if any, from line 31. Enter the result on line 30. This is the Minnesota in- come tax you must pay. Pay your tax using one of the methods described in Payment Options on page 18. If you are filing your return after April 15, 2019, you may owe a late payment penalty, a late filing penalty, and interest (see page 19). If you file a paper return and you include penalty and interest with your check payment, enclose a separate statement showing how you calculated the penalty and interest. Do not include penal- ties and interest on line 30. Line 31—Penalty for Underpayment of 2018 Estimated Tax (Schedule M15) You may owe a penalty if: • Line 21 is more than line 27 and the dif- ference is $500 or more. • You did not make a required estimated tax payment on time. This is true even if you have a refund. Complete Schedule M15 to determine if you owe a penalty. Enter the penalty, if any, on line 31 of Form M1. Also, subtract the penalty amount from line 28 or add it to line 30 of Form M1. Include Schedule M 15 with your return. To avoid this penalty next year, you may want to make larger 2019 estimated tax payments or ask your employer to increase your withholding. Lines 32 and 33—2019 Estimated Tax If you are paying 2019 estimated tax, you may apply all or part of your 2018 refund to your 2019 estimated tax. On line 32, enter the portion of line 28 you want refunded to you. On line 33, enter the amount from line 28 you want applied to your 2019 estimated tax. The total of lines 32 and 33 must equal line 28. For more information, see “Should I make estimated payments?” on page 18. These in tructions no longer apply. 20 Am I a Minnesota resident? If you are a resident when you enlist, you remain a Minnesota resident until you establish domicile somewhere else. Do not complete Schedule M1NR, Nonresidents and Part-year Residents, unless you (or your spouse) are a part-year resident of Minnesota or are a nonresident. 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 6, do not include: • Active duty military pay for service outside Minnesota in step 1 • Active duty military pay for service in Minnesota in step 2 Resident military spouses: If you are the spouse of an active duty military member who is stationed outside of Minnesota, all income you earned in another state is as- signable to Minnesota. Nonresident military spouses: You may be exempt from Minnesota tax on personal service income from services performed in Minnesota if you meet all of the following requirements: • Your spouse was present in Minnesota in compliance with military orders. • Your spouse was domiciled in a state other than Minnesota • You were in Minnesota solely to be with your spouse. • You and your spouse had the same state of residence. Military Personnel Subtractions Minnesota residents who are in the mili- tary can take a subtraction for military pay if included in federal taxable income, including Active Guard Reserve (AGR) Program pay earned under Title 32. Use Schedule M1M, Income Additions and Subtractions, to claim these subtractions. Civilian employees of the military or state military employees cannot take this sub- traction regardless of where this income was earned. If another state taxed your nonmilitary income while you were a Minnesota resi- dent, you may qualify for a credit for taxes paid to another state (see Schedule M1CR, Credit for Income Tax Paid to Another State, or Schedule M1RCR, Credit for Taxes Paid to Wisconsin). Military Pensions You may subtract from taxable income certain types of military pensions or other military retirement pay. To claim this subtraction, the qualifying income must be included in federal taxable income. Report this subtraction on line 30 of Schedule M1M. If you claim this subtraction, you cannot claim the Credit for Past Military Service. Did you serve in a Combat Zone at any time during 2018? 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 credit for months served in years 2016, 2017, and 2018. Complete Form M99, Credit for Military Service in a Combat Zone, and mail it to the department with the required information listed on Form M99. To download Form M99, go to www.revenue.state.mn.us. Extensions If you are active duty military in a presi- dentially designated combat zone or con- tingency operation, you may file and pay your Minnesota income taxes up to 180 days after the last day you are in the com- bat zone or the last day of any continuous hospitalization for injuries sustained while serving in the combat zone. When you file your Minnesota income tax return, enclose a separate sheet stating that you were serv- ing in a combat zone. If you are stationed outside the United States but not involved in combat zone operations, you have until October 15 to file your return. You must still pay any tax you owe by April 15. For additional military information go to www.revenue.state.mn.us or see Income Tax Fact Sheet 5, Military Personnel - Residency and Fact Sheet 5a, Military Personnel - Subtractions, Credits, and Extensions. 21M in ne so ta W or ki ng F am ily C re di t ( W FC ) T ab le . T hi s i s n ot a ta x ta bl e. yo ur c re di t i s yo ur c re di t i s yo ur c re di t i s yo ur c re di t i s yo ur c re di t i s yo ur c re di t i s 1 10 0 1 5 6 1 5 6 10 0 20 0 3 14 17 3 14 17 20 0 30 0 5 23 28 5 23 28 30 0 40 0 7 33 39 7 33 39 40 0 50 0 9 42 50 9 42 50 50 0 60 0 12 51 61 12 51 61 60 0 70 0 14 61 72 14 61 72 70 0 80 0 16 70 83 16 70 83 80 0 90 0 18 79 94 18 79 94 90 0 10 00 20 89 10 5 20 89 10 5 1 00 0 11 00 22 98 11 6 22 98 11 6 1 10 0 12 00 24 10 8 12 7 24 10 8 12 7 1 20 0 13 00 26 11 7 13 8 26 11 7 13 8 1 30 0 14 00 28 12 6 14 9 28 12 6 14 9 1 40 0 15 00 30 13 6 16 0 30 13 6 16 0 1 50 0 16 00 33 14 5 17 1 33 14 5 17 1 1 60 0 17 00 35 15 4 18 2 35 15 4 18 2 1 70 0 18 00 37 16 4 19 3 37 16 4 19 3 1 80 0 19 00 39 17 3 20 4 39 17 3 20 4 1 90 0 20 00 41 18 2 21 5 41 18 2 21 5 2 00 0 21 00 43 19 2 22 6 43 19 2 22 6 2 10 0 22 00 45 20 1 23 7 45 20 1 23 7 2 20 0 23 00 47 21 0 24 8 47 21 0 24 8 2 30 0 24 00 49 22 0 25 9 49 22 0 25 9 2 40 0 25 00 51 22 9 27 0 51 22 9 27 0 2 50 0 26 00 54 23 8 28 1 54 23 8 28 1 2 60 0 27 00 56 24 8 29 2 56 24 8 29 2 2 70 0 28 00 58 25 7 30 3 58 25 7 30 3 2 80 0 29 00 60 26 6 31 4 60 26 6 31 4 2 90 0 30 00 62 27 6 32 5 62 27 6 32 5 3 00 0 31 00 64 28 5 33 6 64 28 5 33 6 3 10 0 32 00 66 29 5 34 7 66 29 5 34 7 3 20 0 33 00 68 30 4 35 8 68 30 4 35 8 3 30 0 34 00 70 31 3 36 9 70 31 3 36 9 3 40 0 35 00 72 32 3 38 0 72 32 3 38 0 3 50 0 36 00 75 33 2 39 1 75 33 2 39 1 3 60 0 37 00 77 34 1 40 2 77 34 1 40 2 3 70 0 38 00 79 35 1 41 3 79 35 1 41 3 3 80 0 39 00 81 36 0 42 4 81 36 0 42 4 3 90 0 40 00 83 36 9 43 5 83 36 9 43 5 4 00 0 41 00 85 37 9 44 6 85 37 9 44 6 4 10 0 42 00 87 38 8 45 7 87 38 8 45 7 4 20 0 43 00 89 39 7 46 8 89 39 7 46 8 4 30 0 44 00 91 40 7 47 9 91 40 7 47 9 4 40 0 45 00 93 41 6 49 0 93 41 6 49 0 4 50 0 46 00 96 42 5 50 1 96 42 5 50 1 4 60 0 47 00 98 43 5 51 2 98 43 5 51 2 4 70 0 48 00 10 0 44 4 52 3 10 0 44 4 52 3 4 80 0 49 00 10 2 45 3 53 4 10 2 45 3 53 4 4 90 0 50 00 10 4 46 3 54 5 10 4 46 3 54 5 5 00 0 51 00 10 6 47 2 55 6 10 6 47 2 55 6 5 10 0 52 00 10 8 48 2 56 7 10 8 48 2 56 7 5 20 0 53 00 11 0 49 1 57 8 11 0 49 1 57 8 5 30 0 54 00 11 2 50 0 58 9 11 2 50 0 58 9 5 40 0 55 00 11 4 51 0 60 0 11 4 51 0 60 0 5 50 0 56 00 11 7 51 9 61 1 11 7 51 9 61 1 5 60 0 57 00 11 9 52 8 62 2 11 9 52 8 62 2 5 70 0 58 00 12 1 53 8 63 3 12 1 53 8 63 3 5 80 0 59 00 12 3 54 7 64 4 12 3 54 7 64 4 5 90 0 60 00 12 5 55 6 65 5 12 5 55 6 65 5 6 00 0 61 00 12 7 56 6 66 6 12 7 56 6 66 6 6 10 0 62 00 12 9 57 5 67 7 12 9 57 5 67 7 6 20 0 63 00 13 1 58 4 68 8 13 1 58 4 68 8 6 30 0 64 00 13 3 59 4 69 9 13 3 59 4 69 9 6 40 0 65 00 13 5 60 3 71 0 13 5 60 3 71 0 6 50 0 66 00 13 6 61 2 72 1 13 6 61 2 72 1 6 60 0 67 00 13 6 62 2 73 2 13 6 62 2 73 2 6 70 0 68 00 13 6 63 1 74 3 13 6 63 1 74 3 6 80 0 69 00 13 6 64 0 75 4 13 6 64 0 75 4 6 90 0 70 00 13 6 65 0 76 5 13 6 65 0 76 5 7 00 0 71 00 13 6 65 9 77 6 13 6 65 9 77 6 7 10 0 72 00 13 6 66 9 78 7 13 6 66 9 78 7 7 20 0 73 00 13 6 67 8 79 8 13 6 67 8 79 8 7 30 0 74 00 13 6 68 7 80 9 13 6 68 7 80 9 7 40 0 75 00 13 6 69 7 82 0 13 6 69 7 82 0 7 50 0 76 00 13 6 70 6 83 1 13 6 70 6 83 1 7 60 0 77 00 13 6 71 5 84 2 13 6 71 5 84 2 7 70 0 78 00 13 6 72 5 85 3 13 6 72 5 85 3 7 80 0 79 00 13 6 73 4 86 4 13 6 73 4 86 4 7 90 0 80 00 13 6 74 3 87 5 13 6 74 3 87 5 8 00 0 81 00 13 6 75 3 88 6 13 6 75 3 88 6 8 10 0 82 00 13 6 76 2 89 7 13 6 76 2 89 7 8 20 0 83 00 13 6 77 1 90 8 13 6 77 1 90 8 8 30 0 84 00 13 6 78 1 91 9 13 6 78 1 91 9 8 40 0 85 00 13 6 79 0 93 0 13 6 79 0 93 0 8 50 0 86 00 13 6 79 9 94 1 13 6 79 9 94 1 8 60 0 87 00 13 4 80 9 95 2 13 6 80 9 95 2 8 70 0 88 00 13 2 81 8 96 3 13 6 81 8 96 3 8 80 0 89 00 13 0 82 7 97 4 13 6 82 7 97 4 8 90 0 90 00 12 8 83 7 98 5 13 6 83 7 98 5 9 00 0 91 00 12 6 84 6 99 6 13 6 84 6 99 6 9 10 0 92 00 12 4 85 6 10 07 13 6 85 6 10 07 9 20 0 93 00 12 2 86 5 10 18 13 6 86 5 10 18 9 30 0 94 00 12 0 87 4 10 29 13 6 87 4 10 29 9 40 0 95 00 11 8 88 4 10 40 13 6 88 4 10 40 9 50 0 96 00 11 6 89 3 10 51 13 6 89 3 10 51 9 60 0 97 00 11 4 90 2 10 62 13 6 90 2 10 62 9 70 0 98 00 11 2 91 2 10 73 13 6 91 2 10 73 9 80 0 99 00 11 0 92 1 10 84 13 6 92 1 10 84 9 90 0 10 00 0 10 8 93 0 10 95 13 6 93 0 10 95 10 00 0 10 10 0 10 6 94 0 11 06 13 6 94 0 11 06 10 10 0 10 20 0 10 4 94 9 11 17 13 6 94 9 11 17 10 20 0 10 30 0 10 2 95 8 11 28 13 6 95 8 11 28 10 30 0 10 40 0 99 96 8 11 39 13 6 96 8 11 39 10 40 0 10 50 0 97 97 7 11 50 13 6 97 7 11 50 10 50 0 10 60 0 95 98 6 11 61 13 6 98 6 11 61 10 60 0 10 70 0 93 99 6 11 72 13 6 99 6 11 72 10 70 0 10 80 0 91 10 05 11 83 13 6 10 05 11 83 10 80 0 10 90 0 89 10 14 11 94 13 6 10 14 11 94 10 90 0 11 00 0 87 10 24 12 05 13 6 10 24 12 05 11 00 0 11 10 0 85 10 33 12 16 13 6 10 33 12 16 11 10 0 11 20 0 83 10 43 12 27 13 6 10 43 12 27 11 20 0 11 30 0 81 10 52 12 38 13 6 10 52 12 38 11 30 0 11 40 0 79 10 61 12 49 13 6 10 61 12 49 11 40 0 11 50 0 77 10 71 12 60 13 6 10 71 12 60 11 50 0 11 60 0 75 10 80 12 71 13 6 10 80 12 71 11 60 0 11 70 0 73 10 89 12 82 13 6 10 89 12 82 11 70 0 11 80 0 71 10 91 12 93 13 6 10 91 12 93 11 80 0 11 90 0 69 10 91 13 04 13 6 10 91 13 04 11 90 0 12 00 0 67 10 91 13 15 13 6 10 91 13 15 12 00 0 12 10 0 65 10 91 13 26 13 6 10 91 13 26 12 10 0 12 20 0 63 10 91 13 37 13 6 10 91 13 37 12 20 0 12 30 0 61 10 91 13 48 13 6 10 91 13 48 12 30 0 12 40 0 59 10 91 13 59 13 6 10 91 13 59 12 40 0 12 50 0 57 10 91 13 70 13 6 10 91 13 70 12 50 0 12 60 0 55 10 91 13 81 13 6 10 91 13 81 12 60 0 12 70 0 53 10 91 13 92 13 6 10 91 13 92 12 70 0 12 80 0 51 10 91 14 03 13 6 10 91 14 03 12 80 0 12 90 0 49 10 91 14 14 13 6 10 91 14 14 12 90 0 13 00 0 47 10 91 14 25 13 6 10 91 14 25 13 00 0 13 10 0 45 10 91 14 36 13 6 10 91 14 36 13 10 0 13 20 0 43 10 91 14 47 13 6 10 91 14 47 13 20 0 13 30 0 41 10 91 14 58 13 6 10 91 14 58 13 30 0 13 40 0 39 10 91 14 69 13 6 10 91 14 69 13 40 0 13 50 0 37 10 91 14 80 13 6 10 91 14 80 If li ne 3 o r l in e 7 Si ng le , h ea d of h ou se ho ld of S ch ed ul e or q ua lif yi ng w id ow (e r) M ar rie d fil in g jo in tly M 1W FC is : an d yo u ha ve : an d yo u ha ve : at bu t no on e tw o no on e tw o le as t le ss th an ch ild re n ch ild ch ild re n ch ild re n ch ild ch ild re n If li ne 3 o r l in e 7 Si ng le , h ea d of h ou se ho ld of S ch ed ul e or q ua lif yi ng w id ow (e r) M ar rie d fil in g jo in tly M 1W FC is : an d yo u ha ve : an d yo u ha ve : at bu t no on e tw o no on e tw o le as t le ss th an ch ild re n ch ild ch ild re n ch ild re n ch ild ch ild re n If li ne 3 o r l in e 7 Si ng le , h ea d of h ou se ho ld of S ch ed ul e or q ua lif yi ng w id ow (e r) M ar rie d fil in g jo in tly M 1W FC is : an d yo u ha ve : an d yo u ha ve : at bu t no on e tw o no on e tw o le as t le ss th an ch ild re n ch ild ch ild re n ch ild re n ch ild ch ild re n 22 13 50 0 13 60 0 35 10 91 14 91 13 6 10 91 14 91 13 60 0 13 70 0 33 10 91 15 02 13 6 10 91 15 02 13 70 0 13 80 0 31 10 91 15 13 13 6 10 91 15 13 13 80 0 13 90 0 29 10 91 15 24 13 6 10 91 15 24 13 90 0 14 00 0 27 10 91 15 35 13 6 10 91 15 35 14 00 0 14 10 0 25 10 91 15 46 13 6 10 91 15 46 14 10 0 14 20 0 23 10 91 15 57 13 6 10 91 15 57 14 20 0 14 30 0 21 10 91 15 68 13 6 10 91 15 68 14 30 0 14 40 0 19 10 91 15 79 13 4 10 91 15 79 14 40 0 14 50 0 17 10 91 15 90 13 2 10 91 15 90 14 50 0 14 60 0 15 10 91 16 01 13 0 10 91 16 01 14 60 0 14 70 0 13 10 91 16 12 12 8 10 91 16 12 14 70 0 14 80 0 11 10 91 16 23 12 6 10 91 16 23 14 80 0 14 90 0 9 10 91 16 34 12 4 10 91 16 34 14 90 0 15 00 0 7 10 91 16 45 12 2 10 91 16 45 15 00 0 15 10 0 5 10 91 16 56 12 0 10 91 16 56 15 10 0 15 20 0 3 10 91 16 67 11 8 10 91 16 67 15 20 0 15 30 0 1 10 91 16 78 11 6 10 91 16 78 15 30 0 15 40 0 0 10 91 16 89 11 4 10 91 16 89 15 40 0 15 50 0 0 10 91 17 00 11 2 10 91 17 00 15 50 0 15 60 0 0 10 91 17 11 11 0 10 91 17 11 15 60 0 15 70 0 0 10 91 17 22 10 8 10 91 17 22 15 70 0 15 80 0 0 10 91 17 33 10 6 10 91 17 33 15 80 0 15 90 0 0 10 91 17 44 10 4 10 91 17 44 15 90 0 16 00 0 0 10 91 17 55 10 2 10 91 17 55 16 00 0 16 10 0 0 10 91 17 66 99 10 91 17 66 16 10 0 16 20 0 0 10 91 17 77 97 10 91 17 77 16 20 0 16 30 0 0 10 91 17 88 95 10 91 17 88 16 30 0 16 40 0 0 10 91 17 99 93 10 91 17 99 16 40 0 16 50 0 0 10 91 18 10 91 10 91 18 10 16 50 0 16 60 0 0 10 91 18 21 89 10 91 18 21 16 60 0 16 70 0 0 10 91 18 32 87 10 91 18 32 16 70 0 16 80 0 0 10 91 18 43 85 10 91 18 43 16 80 0 16 90 0 0 10 91 18 54 83 10 91 18 54 16 90 0 17 00 0 0 10 91 18 65 81 10 91 18 65 17 00 0 17 10 0 0 10 91 18 76 79 10 91 18 76 17 10 0 17 20 0 0 10 91 18 87 77 10 91 18 87 17 20 0 17 30 0 0 10 91 18 98 75 10 91 18 98 17 30 0 17 40 0 0 10 91 19 09 73 10 91 19 09 17 40 0 17 50 0 0 10 91 19 20 71 10 91 19 20 17 50 0 17 60 0 0 10 91 19 31 69 10 91 19 31 17 60 0 17 70 0 0 10 91 19 42 67 10 91 19 42 17 70 0 17 80 0 0 10 91 19 53 65 10 91 19 53 17 80 0 17 90 0 0 10 91 19 64 63 10 91 19 64 17 90 0 18 00 0 0 10 91 19 75 61 10 91 19 75 If li ne 3 o r l in e 7 Si ng le , h ea d of h ou se ho ld of S ch ed ul e or q ua lif yi ng w id ow (e r) M ar rie d fil in g jo in tly M 1W FC is : an d yo u ha ve : an d yo u ha ve : at bu t no on e tw o no on e tw o le as t le ss th an ch ild re n ch ild ch ild re n ch ild re n ch ild ch ild re n yo ur c re di t i s yo ur c re di t i s If li ne 3 o r l in e 7 Si ng le , h ea d of h ou se ho ld of S ch ed ul e or q ua lif yi ng w id ow (e r) M ar rie d fil in g jo in tly M 1W FC is : an d yo u ha ve : an d yo u ha ve : at bu t no on e tw o no on e tw o le as t le ss th an ch ild re n ch ild ch ild re n ch ild re n ch ild ch ild re n yo ur c re di t i s yo ur c re di t i s M in ne so ta W or ki ng F am ily C re di t ( W FC ) T ab le . T hi s i s n ot a ta x ta bl e. If li ne 3 o r l in e 7 Si ng le , h ea d of h ou se ho ld of S ch ed ul e or q ua lif yi ng w id ow (e r) M ar rie d fil in g jo in tly M 1W FC is : an d yo u ha ve : an d yo u ha ve : at bu t no on e tw o no on e tw o le as t le ss th an ch ild re n ch ild ch ild re n ch ild re n ch ild ch ild re n yo ur c re di t i s yo ur c re di t i s 18 00 0 18 10 0 0 10 91 19 86 59 10 91 19 86 18 10 0 18 20 0 0 10 91 19 97 57 10 91 19 97 18 20 0 18 30 0 0 10 91 20 08 55 10 91 20 08 18 30 0 18 40 0 0 10 91 20 19 53 10 91 20 19 18 40 0 18 50 0 0 10 91 20 30 51 10 91 20 30 18 50 0 18 60 0 0 10 91 20 41 49 10 91 20 41 18 60 0 18 70 0 0 10 91 20 52 47 10 91 20 52 18 70 0 18 80 0 0 10 91 20 63 45 10 91 20 63 18 80 0 18 90 0 0 10 91 20 74 43 10 91 20 74 18 90 0 19 00 0 0 10 91 20 85 41 10 91 20 85 19 00 0 19 10 0 0 10 91 20 96 39 10 91 20 96 19 10 0 19 20 0 0 10 91 21 04 37 10 91 21 04 19 20 0 19 30 0 0 10 91 21 04 35 10 91 21 04 19 30 0 19 40 0 0 10 91 21 04 33 10 91 21 04 19 40 0 19 50 0 0 10 91 21 04 31 10 91 21 04 19 50 0 19 60 0 0 10 91 21 04 29 10 91 21 04 19 60 0 19 70 0 0 10 91 21 04 27 10 91 21 04 19 70 0 19 80 0 0 10 91 21 04 25 10 91 21 04 19 80 0 19 90 0 0 10 91 21 04 23 10 91 21 04 19 90 0 20 00 0 0 10 91 21 04 21 10 91 21 04 20 00 0 20 10 0 0 10 91 21 04 19 10 91 21 04 20 10 0 20 20 0 0 10 91 21 04 17 10 91 21 04 20 20 0 20 30 0 0 10 91 21 04 15 10 91 21 04 20 30 0 20 40 0 0 10 91 21 04 13 10 91 21 04 20 40 0 20 50 0 0 10 91 21 04 11 10 91 21 04 20 50 0 20 60 0 0 10 91 21 04 9 10 91 21 04 20 60 0 20 70 0 0 10 91 21 04 7 10 91 21 04 20 70 0 20 80 0 0 10 91 21 04 5 10 91 21 04 20 80 0 20 90 0 0 10 91 21 04 3 10 91 21 04 20 90 0 21 00 0 0 10 91 21 04 1 10 91 21 04 21 00 0 21 10 0 0 10 91 21 04 0 10 91 21 04 21 10 0 21 20 0 0 10 91 21 04 0 10 91 21 04 21 20 0 21 30 0 0 10 91 21 04 0 10 91 21 04 21 30 0 21 40 0 0 10 91 21 04 0 10 91 21 04 21 40 0 21 50 0 0 10 91 21 04 0 10 91 21 04 21 50 0 21 60 0 0 10 91 21 04 0 10 91 21 04 21 60 0 21 70 0 0 10 91 21 04 0 10 91 21 04 21 70 0 21 80 0 0 10 91 21 04 0 10 91 21 04 21 80 0 21 90 0 0 10 91 21 04 0 10 91 21 04 21 90 0 22 00 0 0 10 91 21 04 0 10 91 21 04 22 00 0 22 10 0 0 10 91 21 04 0 10 91 21 04 22 10 0 22 20 0 0 10 91 21 04 0 10 91 21 04 22 20 0 22 30 0 0 10 90 21 04 0 10 91 21 04 22 30 0 22 40 0 0 10 84 21 04 0 10 91 21 04 22 40 0 22 50 0 0 10 78 21 04 0 10 91 21 04 22 50 0 22 60 0 0 10 72 21 04 0 10 91 21 04 22 60 0 22 70 0 0 10 66 21 04 0 10 91 21 04 22 70 0 22 80 0 0 10 60 21 04 0 10 91 21 04 22 80 0 22 90 0 0 10 54 21 04 0 10 91 21 04 22 90 0 23 00 0 0 10 48 21 04 0 10 91 21 04 23 00 0 23 10 0 0 10 42 21 04 0 10 91 21 04 23 10 0 23 20 0 0 10 36 21 04 0 10 91 21 04 23 20 0 23 30 0 0 10 30 21 04 0 10 91 21 04 23 30 0 23 40 0 0 10 24 21 04 0 10 91 21 04 23 40 0 23 50 0 0 10 18 21 04 0 10 91 21 04 23 50 0 23 60 0 0 10 12 21 04 0 10 91 21 04 23 60 0 23 70 0 0 10 06 21 04 0 10 91 21 04 23 70 0 23 80 0 0 10 00 21 04 0 10 91 21 04 23 80 0 23 90 0 0 99 4 21 04 0 10 91 21 04 23 90 0 24 00 0 0 98 8 21 04 0 10 91 21 04 24 00 0 24 10 0 0 98 2 21 04 0 10 91 21 04 24 10 0 24 20 0 0 97 6 21 04 0 10 91 21 04 24 20 0 24 30 0 0 97 0 21 04 0 10 91 21 04 24 30 0 24 40 0 0 96 4 21 04 0 10 91 21 04 24 40 0 24 50 0 0 95 8 21 04 0 10 91 21 04 24 50 0 24 60 0 0 95 1 21 04 0 10 91 21 04 24 60 0 24 70 0 0 94 5 21 04 0 10 91 21 04 24 70 0 24 80 0 0 93 9 21 04 0 10 91 21 04 24 80 0 24 90 0 0 93 3 21 04 0 10 91 21 04 24 90 0 25 00 0 0 92 7 21 04 0 10 91 21 04 25 00 0 25 10 0 0 92 1 21 04 0 10 91 21 04 25 10 0 25 20 0 0 91 5 21 04 0 10 91 21 04 25 20 0 25 30 0 0 90 9 21 04 0 10 91 21 04 25 30 0 25 40 0 0 90 3 21 04 0 10 91 21 04 25 40 0 25 50 0 0 89 7 21 04 0 10 91 21 04 25 50 0 25 60 0 0 89 1 21 04 0 10 91 21 04 25 60 0 25 70 0 0 88 5 21 04 0 10 91 21 04 25 70 0 25 80 0 0 87 9 21 04 0 10 91 21 04 25 80 0 25 90 0 0 87 3 21 04 0 10 91 21 04 25 90 0 26 00 0 0 86 7 21 04 0 10 91 21 04 26 00 0 26 10 0 0 86 1 21 04 0 10 91 21 04 26 10 0 26 20 0 0 85 5 21 04 0 10 91 21 04 26 20 0 26 30 0 0 84 9 21 04 0 10 91 21 04 26 30 0 26 40 0 0 84 3 21 04 0 10 91 21 04 26 40 0 26 50 0 0 83 7 20 95 0 10 91 21 04 26 50 0 26 60 0 0 83 1 20 84 0 10 91 21 04 26 60 0 26 70 0 0 82 5 20 73 0 10 91 21 04 26 70 0 26 80 0 0 81 9 20 62 0 10 91 21 04 26 80 0 26 90 0 0 81 3 20 51 0 10 91 21 04 26 90 0 27 00 0 0 80 7 20 40 0 10 91 21 04 25 2018 Tax Tables 0 20 0 0 0 0 20 100 3 3 3 3 100 200 8 8 8 8 200 300 13 13 13 13 300 400 19 19 19 19 400 500 24 24 24 24 500 600 29 29 29 29 600 700 35 35 35 35 700 800 40 40 40 40 800 900 45 45 45 45 900 1,000 51 51 51 51 1,000 1,100 56 56 56 56 1,100 1,200 62 62 62 62 1,200 1,300 67 67 67 67 1,300 1,400 72 72 72 72 1,400 1,500 78 78 78 78 1,500 1,600 83 83 83 83 1,600 1,700 88 88 88 88 1,700 1,800 94 94 94 94 1,800 1,900 99 99 99 99 1,900 2,000 104 104 104 104 2,000 2,100 110 110 110 110 2,100 2,200 115 115 115 115 2,200 2,300 120 120 120 120 2,300 2,400 126 126 126 126 2,400 2,500 131 131 131 131 2,500 2,600 136 136 136 136 2,600 2,700 142 142 142 142 2,700 2,800 147 147 147 147 2,800 2,900 152 152 152 152 2,900 3,000 158 158 158 158 3,000 3,100 163 163 163 163 3,100 3,200 169 169 169 169 3,200 3,300 174 174 174 174 3,300 3,400 179 179 179 179 3,400 3,500 185 185 185 185 3,500 3,600 190 190 190 190 3,600 3,700 195 195 195 195 3,700 3,800 201 201 201 201 3,800 3,900 206 206 206 206 3,900 4,000 211 211 211 211 4,000 4,100 217 217 217 217 4,100 4,200 222 222 222 222 4,200 4,300 227 227 227 227 4,300 4,400 233 233 233 233 4,400 4,500 238 238 238 238 4,500 4,600 243 243 243 243 4,600 4,700 249 249 249 249 4,700 4,800 254 254 254 254 4,800 4,900 259 259 259 259 4,900 5,000 265 265 265 265 5,000 5,100 270 270 270 270 5,100 5,200 276 276 276 276 5,200 5,300 281 281 281 281 5,300 5,400 286 286 286 286 5,400 5,500 292 292 292 292 5,500 5,600 297 297 297 297 5,600 5,700 302 302 302 302 5,700 5,800 308 308 308 308 5,800 5,900 313 313 313 313 5,900 6,000 318 318 318 318 6,000 6,100 324 324 324 324 6,100 6,200 329 329 329 329 6,200 6,300 334 334 334 334 6,300 6,400 340 340 340 340 6,400 6,500 345 345 345 345 6,500 6,600 350 350 350 350 6,600 6,700 356 356 356 356 6,700 6,800 361 361 361 361 6,800 6,900 366 366 366 366 6,900 7,000 372 372 372 372 7,000 7,100 377 377 377 377 7,100 7,200 383 383 383 383 7,200 7,300 388 388 388 388 7,300 7,400 393 393 393 393 7,400 7,500 399 399 399 399 7,500 7,600 404 404 404 404 7,600 7,700 409 409 409 409 7,700 7,800 415 415 415 415 7,800 7,900 420 420 420 420 7,900 8,000 425 425 425 425 8,000 8,100 431 431 431 431 8,100 8,200 436 436 436 436 8,200 8,300 441 441 441 441 8,300 8,400 447 447 447 447 8,400 8,500 452 452 452 452 8,500 8,600 457 457 457 457 8,600 8,700 463 463 463 463 8,700 8,800 468 468 468 468 8,800 8,900 473 473 473 473 8,900 9,000 479 479 479 479 9,000 9,100 484 484 484 484 9,100 9,200 490 490 490 490 9,200 9,300 495 495 495 495 9,300 9,400 500 500 500 500 9,400 9,500 506 506 506 506 9,500 9,600 511 511 511 511 9,600 9,700 516 516 516 516 9,700 9,800 522 522 522 522 9,800 9,900 527 527 527 527 9,900 10,000 532 532 532 532 10,000 10,100 538 538 538 538 10,100 10,200 543 543 543 543 10,200 10,300 548 548 548 548 10,300 10,400 554 554 554 554 10,400 10,500 559 559 559 559 10,500 10,600 564 564 564 564 10,600 10,700 570 570 570 570 10,700 10,800 575 575 575 575 10,800 10,900 580 580 580 580 10,900 11,000 586 586 586 586 11,000 11,100 591 591 591 591 11,100 11,200 597 597 597 597 11,200 11,300 602 602 602 602 11,300 11,400 607 607 607 607 11,400 11,500 613 613 613 613 11,500 11,600 618 618 618 618 11,600 11,700 623 623 623 623 11,700 11,800 629 629 629 629 11,800 11,900 634 634 634 634 11,900 12,000 639 639 639 639 12,000 12,100 645 645 645 645 12,100 12,200 650 650 650 650 12,200 12,300 655 655 655 655 12,300 12,400 661 661 661 661 12,400 12,500 666 666 666 666 12,500 12,600 671 671 671 671 12,600 12,700 677 677 677 677 12,700 12,800 682 682 682 682 12,800 12,900 687 687 687 687 12,900 13,000 693 693 693 693 13,000 13,100 698 698 698 698 13,100 13,200 704 704 704 704 13,200 13,300 709 709 709 709 13,300 13,400 714 714 714 714 13,400 13,500 720 720 720 720 13,500 13,600 725 725 725 725 13,600 13,700 730 730 730 730 13,700 13,800 736 736 736 736 13,800 13,900 741 741 741 741 13,900 14,000 746 746 746 746 14,000 14,100 752 752 752 752 14,100 14,200 757 757 757 757 14,200 14,300 762 762 762 762 14,300 14,400 768 768 768 768 14,400 14,500 773 773 773 773 14,500 14,600 778 778 778 778 14,600 14,700 784 784 784 784 14,700 14,800 789 789 789 789 14,800 14,900 794 794 794 794 If line 9, Form M1 is: at but least less than and you are: single married married head filing filing of jointly or sepa- house- qualifying rately hold widow(er) the tax to enter on line 10 is: If line 9, Form M1 is: at but least less than and you are: single married married head filing filing of jointly or sepa- house- qualifying rately hold widow(er) the tax to enter on line 10 is: If line 9, Form M1 is: at but least less than and you are: single married married head filing filing of jointly or sepa- house- qualifying rately hold widow(er) the tax to enter on line 10 is: 25 26 2018 Tax Tables 14,900 15,000 800 800 800 800 15,000 15,100 805 805 805 805 15,100 15,200 811 811 811 811 15,200 15,300 816 816 816 816 15,300 15,400 821 821 821 821 15,400 15,500 827 827 827 827 15,500 15,600 832 832 832 832 15,600 15,700 837 837 837 837 15,700 15,800 843 843 843 843 15,800 15,900 848 848 848 848 15,900 16,000 853 853 853 853 16,000 16,100 859 859 859 859 16,100 16,200 864 864 864 864 16,200 16,300 869 869 869 869 16,300 16,400 875 875 875 875 16,400 16,500 880 880 880 880 16,500 16,600 885 885 885 885 16,600 16,700 891 891 891 891 16,700 16,800 896 896 896 896 16,800 16,900 901 901 901 901 16,900 17,000 907 907 907 907 17,000 17,100 912 912 912 912 17,100 17,200 918 918 918 918 17,200 17,300 923 923 923 923 17,300 17,400 928 928 928 928 17,400 17,500 934 934 934 934 17,500 17,600 939 939 939 939 17,600 17,700 944 944 944 944 17,700 17,800 950 950 950 950 17,800 17,900 955 955 955 955 17,900 18,000 960 960 960 960 18,000 18,100 966 966 966 966 18,100 18,200 971 971 971 971 18,200 18,300 976 976 976 976 18,300 18,400 982 982 982 982 18,400 18,500 987 987 987 987 18,500 18,600 992 992 992 992 18,600 18,700 998 998 998 998 18,700 18,800 1,003 1,003 1,003 1,003 18,800 18,900 1,008 1,008 1,008 1,008 18,900 19,000 1,014 1,014 1,014 1,014 19,000 19,100 1,019 1,019 1,021 1,019 19,100 19,200 1,025 1,025 1,028 1,025 19,200 19,300 1,030 1,030 1,035 1,030 19,300 19,400 1,035 1,035 1,042 1,035 19,400 19,500 1,041 1,041 1,049 1,041 19,500 19,600 1,046 1,046 1,056 1,046 19,600 19,700 1,051 1,051 1,064 1,051 19,700 19,800 1,057 1,057 1,071 1,057 19,800 19,900 1,062 1,062 1,078 1,062 19,900 20,000 1,067 1,067 1,085 1,067 20,000 20,100 1,073 1,073 1,092 1,073 20,100 20,200 1,078 1,078 1,099 1,078 20,200 20,300 1,083 1,083 1,106 1,083 20,300 20,400 1,089 1,089 1,113 1,089 20,400 20,500 1,094 1,094 1,120 1,094 20,500 20,600 1,099 1,099 1,127 1,099 20,600 20,700 1,105 1,105 1,134 1,105 20,700 20,800 1,110 1,110 1,141 1,110 20,800 20,900 1,115 1,115 1,148 1,115 20,900 21,000 1,121 1,121 1,155 1,121 21,000 21,100 1,126 1,126 1,162 1,126 21,100 21,200 1,132 1,132 1,169 1,132 21,200 21,300 1,137 1,137 1,176 1,137 21,300 21,400 1,142 1,142 1,183 1,142 21,400 21,500 1,148 1,148 1,190 1,148 21,500 21,600 1,153 1,153 1,197 1,153 21,600 21,700 1,158 1,158 1,205 1,158 21,700 21,800 1,164 1,164 1,212 1,164 21,800 21,900 1,169 1,169 1,219 1,169 21,900 22,000 1,174 1,174 1,226 1,174 22,000 22,100 1,180 1,180 1,233 1,180 22,100 22,200 1,185 1,185 1,240 1,185 22,200 22,300 1,190 1,190 1,247 1,190 22,300 22,400 1,196 1,196 1,254 1,196 22,400 22,500 1,201 1,201 1,261 1,201 22,500 22,600 1,206 1,206 1,268 1,206 22,600 22,700 1,212 1,212 1,275 1,212 22,700 22,800 1,217 1,217 1,282 1,217 22,800 22,900 1,222 1,222 1,289 1,222 22,900 23,000 1,228 1,228 1,296 1,228 23,000 23,100 1,233 1,233 1,303 1,233 23,100 23,200 1,239 1,239 1,310 1,239 23,200 23,300 1,244 1,244 1,317 1,244 23,300 23,400 1,249 1,249 1,324 1,249 23,400 23,500 1,255 1,255 1,331 1,255 23,500 23,600 1,260 1,260 1,338 1,260 23,600 23,700 1,265 1,265 1,346 1,265 23,700 23,800 1,271 1,271 1,353 1,271 23,800 23,900 1,276 1,276 1,360 1,276 23,900 24,000 1,281 1,281 1,367 1,281 24,000 24,100 1,287 1,287 1,374 1,287 24,100 24,200 1,292 1,292 1,381 1,292 24,200 24,300 1,297 1,297 1,388 1,297 24,300 24,400 1,303 1,303 1,395 1,303 24,400 24,500 1,308 1,308 1,402 1,308 24,500 24,600 1,313 1,313 1,409 1,313 24,600 24,700 1,319 1,319 1,416 1,319 24,700 24,800 1,324 1,324 1,423 1,324 24,800 24,900 1,329 1,329 1,430 1,329 24,900 25,000 1,335 1,335 1,437 1,335 25,000 25,100 1,340 1,340 1,444 1,340 25,100 25,200 1,346 1,346 1,451 1,346 25,200 25,300 1,351 1,351 1,458 1,351 25,300 25,400 1,356 1,356 1,465 1,356 25,400 25,500 1,362 1,362 1,472 1,362 25,500 25,600 1,367 1,367 1,479 1,367 25,600 25,700 1,372 1,372 1,487 1,372 25,700 25,800 1,378 1,378 1,494 1,378 25,800 25,900 1,383 1,383 1,501 1,383 25,900 26,000 1,389 1,388 1,508 1,388 26,000 26,100 1,396 1,394 1,515 1,394 26,100 26,200 1,403 1,399 1,522 1,399 26,200 26,300 1,411 1,404 1,529 1,404 26,300 26,400 1,418 1,410 1,536 1,410 26,400 26,500 1,425 1,415 1,543 1,415 26,500 26,600 1,432 1,420 1,550 1,420 26,600 26,700 1,439 1,426 1,557 1,426 26,700 26,800 1,446 1,431 1,564 1,431 26,800 26,900 1,453 1,436 1,571 1,436 26,900 27,000 1,460 1,442 1,578 1,442 27,000 27,100 1,467 1,447 1,585 1,447 27,100 27,200 1,474 1,453 1,592 1,453 27,200 27,300 1,481 1,458 1,599 1,458 27,300 27,400 1,488 1,463 1,606 1,463 27,400 27,500 1,495 1,469 1,613 1,469 27,500 27,600 1,502 1,474 1,620 1,474 27,600 27,700 1,509 1,479 1,628 1,479 27,700 27,800 1,516 1,485 1,635 1,485 27,800 27,900 1,523 1,490 1,642 1,490 27,900 28,000 1,530 1,495 1,649 1,495 28,000 28,100 1,537 1,501 1,656 1,501 28,100 28,200 1,544 1,506 1,663 1,506 28,200 28,300 1,552 1,511 1,670 1,511 28,300 28,400 1,559 1,517 1,677 1,517 28,400 28,500 1,566 1,522 1,684 1,522 28,500 28,600 1,573 1,527 1,691 1,527 28,600 28,700 1,580 1,533 1,698 1,533 28,700 28,800 1,587 1,538 1,705 1,538 28,800 28,900 1,594 1,543 1,712 1,543 28,900 29,000 1,601 1,549 1,719 1,549 29,000 29,100 1,608 1,554 1,726 1,554 29,100 29,200 1,615 1,560 1,733 1,560 29,200 29,300 1,622 1,565 1,740 1,565 29,300 29,400 1,629 1,570 1,747 1,570 29,400 29,500 1,636 1,576 1,754 1,576 29,500 29,600 1,643 1,581 1,761 1,581 29,600 29,700 1,650 1,586 1,769 1,586 29,700 29,800 1,657 1,592 1,776 1,592 29,800 29,900 1,664 1,597 1,783 1,597 If line 9, Form M1 is: at but least less than and you are: single married married head filing filing of jointly or sepa- house- qualifying rately hold widow(er) the tax to enter on line 10 is: If line 9, Form M1 is: at but least less than and you are: single married married head filing filing of jointly or sepa- house- qualifying rately hold widow(er) the tax to enter on line 10 is: If line 9, Form M1 is: at but least less than and you are: single married married head filing filing of jointly or sepa- house- qualifying rately hold widow(er) the tax to enter on line 10 is: 27 2018 Tax Tables If line 9, Form M1 is: at but least less than and you are: single married married head filing filing of jointly or sepa- house- qualifying rately hold widow(er) the tax to enter on line 10 is: If line 9, Form M1 is: at but least less than and you are: single married married head filing filing of jointly or sepa- house- qualifying rately hold widow(er) the tax to enter on line 10 is: If line 9, Form M1 is: at but least less than and you are: single married married head filing filing of jointly or sepa- house- qualifying rately hold widow(er) the tax to enter on line 10 is: 29,900 30,000 1,671 1,602 1,790 1,602 30,000 30,100 1,678 1,608 1,797 1,608 30,100 30,200 1,685 1,613 1,804 1,613 30,200 30,300 1,693 1,618 1,811 1,618 30,300 30,400 1,700 1,624 1,818 1,624 30,400 30,500 1,707 1,629 1,825 1,629 30,500 30,600 1,714 1,634 1,832 1,634 30,600 30,700 1,721 1,640 1,839 1,640 30,700 30,800 1,728 1,645 1,846 1,645 30,800 30,900 1,735 1,650 1,853 1,650 30,900 31,000 1,742 1,656 1,860 1,656 31,000 31,100 1,749 1,661 1,867 1,661 31,100 31,200 1,756 1,667 1,874 1,667 31,200 31,300 1,763 1,672 1,881 1,672 31,300 31,400 1,770 1,677 1,888 1,677 31,400 31,500 1,777 1,683 1,895 1,683 31,500 31,600 1,784 1,688 1,902 1,688 31,600 31,700 1,791 1,693 1,910 1,693 31,700 31,800 1,798 1,699 1,917 1,699 31,800 31,900 1,805 1,704 1,924 1,704 31,900 32,000 1,812 1,709 1,931 1,711 32,000 32,100 1,819 1,715 1,938 1,718 32,100 32,200 1,826 1,720 1,945 1,725 32,200 32,300 1,834 1,725 1,952 1,732 32,300 32,400 1,841 1,731 1,959 1,739 32,400 32,500 1,848 1,736 1,966 1,746 32,500 32,600 1,855 1,741 1,973 1,753 32,600 32,700 1,862 1,747 1,980 1,760 32,700 32,800 1,869 1,752 1,987 1,767 32,800 32,900 1,876 1,757 1,994 1,774 32,900 33,000 1,883 1,763 2,001 1,781 33,000 33,100 1,890 1,768 2,008 1,788 33,100 33,200 1,897 1,774 2,015 1,795 33,200 33,300 1,904 1,779 2,022 1,802 33,300 33,400 1,911 1,784 2,029 1,809 33,400 33,500 1,918 1,790 2,036 1,816 33,500 33,600 1,925 1,795 2,043 1,823 33,600 33,700 1,932 1,800 2,051 1,830 33,700 33,800 1,939 1,806 2,058 1,837 33,800 33,900 1,946 1,811 2,065 1,844 33,900 34,000 1,953 1,816 2,072 1,852 34,000 34,100 1,960 1,822 2,079 1,859 34,100 34,200 1,967 1,827 2,086 1,866 34,200 34,300 1,975 1,832 2,093 1,873 34,300 34,400 1,982 1,838 2,100 1,880 34,400 34,500 1,989 1,843 2,107 1,887 34,500 34,600 1,996 1,848 2,114 1,894 34,600 34,700 2,003 1,854 2,121 1,901 34,700 34,800 2,010 1,859 2,128 1,908 34,800 34,900 2,017 1,864 2,135 1,915 34,900 35,000 2,024 1,870 2,142 1,922 35,000 35,100 2,031 1,875 2,149 1,929 35,100 35,200 2,038 1,881 2,156 1,936 35,200 35,300 2,045 1,886 2,163 1,943 35,300 35,400 2,052 1,891 2,170 1,950 35,400 35,500 2,059 1,897 2,177 1,957 35,500 35,600 2,066 1,902 2,184 1,964 35,600 35,700 2,073 1,907 2,192 1,971 35,700 35,800 2,080 1,913 2,199 1,978 35,800 35,900 2,087 1,918 2,206 1,985 35,900 36,000 2,094 1,923 2,213 1,993 36,000 36,100 2,101 1,929 2,220 2,000 36,100 36,200 2,108 1,934 2,227 2,007 36,200 36,300 2,116 1,939 2,234 2,014 36,300 36,400 2,123 1,945 2,241 2,021 36,400 36,500 2,130 1,950 2,248 2,028 36,500 36,600 2,137 1,955 2,255 2,035 36,600 36,700 2,144 1,961 2,262 2,042 36,700 36,800 2,151 1,966 2,269 2,049 36,800 36,900 2,158 1,971 2,276 2,056 36,900 37,000 2,165 1,977 2,283 2,063 37,000 37,100 2,172 1,982 2,290 2,070 37,100 37,200 2,179 1,988 2,297 2,077 37,200 37,300 2,186 1,993 2,304 2,084 37,300 37,400 2,193 1,998 2,311 2,091 37,400 37,500 2,200 2,004 2,318 2,098 37,500 37,600 2,207 2,009 2,325 2,105 37,600 37,700 2,214 2,014 2,333 2,112 37,700 37,800 2,221 2,020 2,340 2,119 37,800 37,900 2,228 2,025 2,347 2,126 37,900 38,000 2,235 2,032 2,354 2,134 38,000 38,100 2,242 2,039 2,361 2,141 38,100 38,200 2,249 2,046 2,368 2,148 38,200 38,300 2,257 2,053 2,375 2,155 38,300 38,400 2,264 2,060 2,382 2,162 38,400 38,500 2,271 2,067 2,389 2,169 38,500 38,600 2,278 2,074 2,396 2,176 38,600 38,700 2,285 2,081 2,403 2,183 38,700 38,800 2,292 2,088 2,410 2,190 38,800 38,900 2,299 2,095 2,417 2,197 38,900 39,000 2,306 2,103 2,424 2,204 39,000 39,100 2,313 2,110 2,431 2,211 39,100 39,200 2,320 2,117 2,438 2,218 39,200 39,300 2,327 2,124 2,445 2,225 39,300 39,400 2,334 2,131 2,452 2,232 39,400 39,500 2,341 2,138 2,459 2,239 39,500 39,600 2,348 2,145 2,466 2,246 39,600 39,700 2,355 2,152 2,474 2,253 39,700 39,800 2,362 2,159 2,481 2,260 39,800 39,900 2,369 2,166 2,488 2,267 39,900 40,000 2,376 2,173 2,495 2,275 40,000 40,100 2,383 2,180 2,502 2,282 40,100 40,200 2,390 2,187 2,509 2,289 40,200 40,300 2,398 2,194 2,516 2,296 40,300 40,400 2,405 2,201 2,523 2,303 40,400 40,500 2,412 2,208 2,530 2,310 40,500 40,600 2,419 2,215 2,537 2,317 40,600 40,700 2,426 2,222 2,544 2,324 40,700 40,800 2,433 2,229 2,551 2,331 40,800 40,900 2,440 2,236 2,558 2,338 40,900 41,000 2,447 2,244 2,565 2,345 41,000 41,100 2,454 2,251 2,572 2,352 41,100 41,200 2,461 2,258 2,579 2,359 41,200 41,300 2,468 2,265 2,586 2,366 41,300 41,400 2,475 2,272 2,593 2,373 41,400 41,500 2,482 2,279 2,600 2,380 41,500 41,600 2,489 2,286 2,607 2,387 41,600 41,700 2,496 2,293 2,615 2,394 41,700 41,800 2,503 2,300 2,622 2,401 41,800 41,900 2,510 2,307 2,629 2,408 41,900 42,000 2,517 2,314 2,636 2,416 42,000 42,100 2,524 2,321 2,643 2,423 42,100 42,200 2,531 2,328 2,650 2,430 42,200 42,300 2,539 2,335 2,657 2,437 42,300 42,400 2,546 2,342 2,664 2,444 42,400 42,500 2,553 2,349 2,671 2,451 42,500 42,600 2,560 2,356 2,678 2,458 42,600 42,700 2,567 2,363 2,685 2,465 42,700 42,800 2,574 2,370 2,692 2,472 42,800 42,900 2,581 2,377 2,699 2,479 42,900 43,000 2,588 2,385 2,706 2,486 43,000 43,100 2,595 2,392 2,713 2,493 43,100 43,200 2,602 2,399 2,720 2,500 43,200 43,300 2,609 2,406 2,727 2,507 43,300 43,400 2,616 2,413 2,734 2,514 43,400 43,500 2,623 2,420 2,741 2,521 43,500 43,600 2,630 2,427 2,748 2,528 43,600 43,700 2,637 2,434 2,756 2,535 43,700 43,800 2,644 2,441 2,763 2,542 43,800 43,900 2,651 2,448 2,770 2,549 43,900 44,000 2,658 2,455 2,777 2,557 44,000 44,100 2,665 2,462 2,784 2,564 44,100 44,200 2,672 2,469 2,791 2,571 44,200 44,300 2,680 2,476 2,798 2,578 44,300 44,400 2,687 2,483 2,805 2,585 44,400 44,500 2,694 2,490 2,812 2,592 44,500 44,600 2,701 2,497 2,819 2,599 44,600 44,700 2,708 2,504 2,826 2,606 44,700 44,800 2,715 2,511 2,833 2,613 44,800 44,900 2,722 2,518 2,840 2,620 27 30 84,900 85,000 5,549 5,346 5,745 5,447 85,000 85,100 5,556 5,353 5,753 5,454 85,100 85,200 5,564 5,360 5,761 5,461 85,200 85,300 5,572 5,367 5,769 5,468 85,300 85,400 5,579 5,374 5,777 5,475 85,400 85,500 5,587 5,381 5,785 5,482 85,500 85,600 5,595 5,388 5,792 5,489 85,600 85,700 5,603 5,395 5,800 5,496 85,700 85,800 5,611 5,402 5,808 5,503 85,800 85,900 5,619 5,409 5,816 5,510 85,900 86,000 5,626 5,416 5,824 5,518 86,000 86,100 5,634 5,423 5,832 5,525 86,100 86,200 5,642 5,430 5,839 5,532 86,200 86,300 5,650 5,437 5,847 5,539 86,300 86,400 5,658 5,444 5,855 5,546 86,400 86,500 5,666 5,451 5,863 5,553 86,500 86,600 5,674 5,458 5,871 5,560 86,600 86,700 5,681 5,465 5,879 5,567 86,700 86,800 5,689 5,472 5,887 5,574 86,800 86,900 5,697 5,479 5,894 5,581 86,900 87,000 5,705 5,487 5,902 5,588 87,000 87,100 5,713 5,494 5,910 5,595 87,100 87,200 5,721 5,501 5,918 5,602 87,200 87,300 5,729 5,508 5,926 5,609 87,300 87,400 5,736 5,515 5,934 5,616 87,400 87,500 5,744 5,522 5,942 5,623 87,500 87,600 5,752 5,529 5,949 5,630 87,600 87,700 5,760 5,536 5,957 5,637 87,700 87,800 5,768 5,543 5,965 5,644 87,800 87,900 5,776 5,550 5,973 5,651 87,900 88,000 5,783 5,557 5,981 5,659 88,000 88,100 5,791 5,564 5,989 5,666 88,100 88,200 5,799 5,571 5,996 5,673 88,200 88,300 5,807 5,578 6,004 5,680 88,300 88,400 5,815 5,585 6,012 5,687 88,400 88,500 5,823 5,592 6,020 5,694 88,500 88,600 5,831 5,599 6,028 5,701 88,600 88,700 5,838 5,606 6,036 5,708 88,700 88,800 5,846 5,613 6,044 5,715 88,800 88,900 5,854 5,620 6,051 5,722 88,900 89,000 5,862 5,628 6,059 5,729 89,000 89,100 5,870 5,635 6,067 5,736 89,100 89,200 5,878 5,642 6,075 5,743 89,200 89,300 5,886 5,649 6,083 5,750 89,300 89,400 5,893 5,656 6,091 5,757 89,400 89,500 5,901 5,663 6,099 5,764 89,500 89,600 5,909 5,670 6,106 5,771 89,600 89,700 5,917 5,677 6,114 5,778 89,700 89,800 5,925 5,684 6,122 5,785 89,800 89,900 5,933 5,691 6,130 5,792 89,900 90,000 5,940 5,698 6,138 5,800 If line 9, Form M1 is: at but least less than and you are: single married married head filing filing of jointly or sepa- house- qualifying rately hold widow(er) the tax to enter on line 10 is: 2018 Tax Tables If line 9, Form M1 is: at but least less than and you are: single married married head filing filing of jointly or sepa- house- qualifying rately hold widow(er) the tax to enter on line 10 is: If line 9, Form M1 is: at but least less than and you are: single married married head filing filing of jointly or sepa- house- qualifying rately hold widow(er) the tax to enter on line 10 is: 74,900 75,000 4,844 4,641 4,962 4,742 75,000 75,100 4,851 4,648 4,969 4,749 75,100 75,200 4,858 4,655 4,976 4,756 75,200 75,300 4,865 4,662 4,984 4,763 75,300 75,400 4,872 4,669 4,992 4,770 75,400 75,500 4,879 4,676 5,000 4,777 75,500 75,600 4,886 4,683 5,007 4,784 75,600 75,700 4,893 4,690 5,015 4,791 75,700 75,800 4,900 4,697 5,023 4,798 75,800 75,900 4,907 4,704 5,031 4,805 75,900 76,000 4,914 4,711 5,039 4,813 76,000 76,100 4,921 4,718 5,047 4,820 76,100 76,200 4,928 4,725 5,054 4,827 76,200 76,300 4,936 4,732 5,062 4,834 76,300 76,400 4,943 4,739 5,070 4,841 76,400 76,500 4,950 4,746 5,078 4,848 76,500 76,600 4,957 4,753 5,086 4,855 76,600 76,700 4,964 4,760 5,094 4,862 76,700 76,800 4,971 4,767 5,102 4,869 76,800 76,900 4,978 4,774 5,109 4,876 76,900 77,000 4,985 4,782 5,117 4,883 77,000 77,100 4,992 4,789 5,125 4,890 77,100 77,200 4,999 4,796 5,133 4,897 77,200 77,300 5,006 4,803 5,141 4,904 77,300 77,400 5,013 4,810 5,149 4,911 77,400 77,500 5,020 4,817 5,157 4,918 77,500 77,600 5,027 4,824 5,164 4,925 77,600 77,700 5,034 4,831 5,172 4,932 77,700 77,800 5,041 4,838 5,180 4,939 77,800 77,900 5,048 4,845 5,188 4,946 77,900 78,000 5,055 4,852 5,196 4,954 78,000 78,100 5,062 4,859 5,204 4,961 78,100 78,200 5,069 4,866 5,211 4,968 78,200 78,300 5,077 4,873 5,219 4,975 78,300 78,400 5,084 4,880 5,227 4,982 78,400 78,500 5,091 4,887 5,235 4,989 78,500 78,600 5,098 4,894 5,243 4,996 78,600 78,700 5,105 4,901 5,251 5,003 78,700 78,800 5,112 4,908 5,259 5,010 78,800 78,900 5,119 4,915 5,266 5,017 78,900 79,000 5,126 4,923 5,274 5,024 79,000 79,100 5,133 4,930 5,282 5,031 79,100 79,200 5,140 4,937 5,290 5,038 79,200 79,300 5,147 4,944 5,298 5,045 79,300 79,400 5,154 4,951 5,306 5,052 79,400 79,500 5,161 4,958 5,314 5,059 79,500 79,600 5,168 4,965 5,321 5,066 79,600 79,700 5,175 4,972 5,329 5,073 79,700 79,800 5,182 4,979 5,337 5,080 79,800 79,900 5,189 4,986 5,345 5,087 79,900 80,000 5,196 4,993 5,353 5,095 80,000 80,100 5,203 5,000 5,361 5,102 80,100 80,200 5,210 5,007 5,368 5,109 80,200 80,300 5,218 5,014 5,376 5,116 80,300 80,400 5,225 5,021 5,384 5,123 80,400 80,500 5,232 5,028 5,392 5,130 80,500 80,600 5,239 5,035 5,400 5,137 80,600 80,700 5,246 5,042 5,408 5,144 80,700 80,800 5,253 5,049 5,416 5,151 80,800 80,900 5,260 5,056 5,423 5,158 80,900 81,000 5,267 5,064 5,431 5,165 81,000 81,100 5,274 5,071 5,439 5,172 81,100 81,200 5,281 5,078 5,447 5,179 81,200 81,300 5,288 5,085 5,455 5,186 81,300 81,400 5,295 5,092 5,463 5,193 81,400 81,500 5,302 5,099 5,471 5,200 81,500 81,600 5,309 5,106 5,478 5,207 81,600 81,700 5,316 5,113 5,486 5,214 81,700 81,800 5,323 5,120 5,494 5,221 81,800 81,900 5,330 5,127 5,502 5,228 81,900 82,000 5,337 5,134 5,510 5,236 82,000 82,100 5,344 5,141 5,518 5,243 82,100 82,200 5,351 5,148 5,525 5,250 82,200 82,300 5,359 5,155 5,533 5,257 82,300 82,400 5,366 5,162 5,541 5,264 82,400 82,500 5,373 5,169 5,549 5,271 82,500 82,600 5,380 5,176 5,557 5,278 82,600 82,700 5,387 5,183 5,565 5,285 82,700 82,800 5,394 5,190 5,573 5,292 82,800 82,900 5,401 5,197 5,580 5,299 82,900 83,000 5,408 5,205 5,588 5,306 83,000 83,100 5,415 5,212 5,596 5,313 83,100 83,200 5,422 5,219 5,604 5,320 83,200 83,300 5,429 5,226 5,612 5,327 83,300 83,400 5,436 5,233 5,620 5,334 83,400 83,500 5,443 5,240 5,628 5,341 83,500 83,600 5,450 5,247 5,635 5,348 83,600 83,700 5,457 5,254 5,643 5,355 83,700 83,800 5,464 5,261 5,651 5,362 83,800 83,900 5,471 5,268 5,659 5,369 83,900 84,000 5,478 5,275 5,667 5,377 84,000 84,100 5,485 5,282 5,675 5,384 84,100 84,200 5,492 5,289 5,682 5,391 84,200 84,300 5,500 5,296 5,690 5,398 84,300 84,400 5,507 5,303 5,698 5,405 84,400 84,500 5,514 5,310 5,706 5,412 84,500 84,600 5,521 5,317 5,714 5,419 84,600 84,700 5,528 5,324 5,722 5,426 84,700 84,800 5,535 5,331 5,730 5,433 84,800 84,900 5,542 5,338 5,737 5,440 90,000 & over: Use tax rate schedules on page 31. DO YOU NEED 2018 FORMS? Download the forms you need at www.revenue.state.mn.us. Or, if you prefer, call 651-296-3781 or 1-800-652-9094 (toll free) or use this order form. You’ll receive two copies and instructions of each form you order. M1, Minnesota Individual Income Tax M15, Underpayment of Estimated Income Tax M1529, Education Savings Account Contribution Credit or Subtraction M23, Claim for a Refund for a Deceased Taxpayer M99, Credit for Military Service in a Combat Zone M1AR, Accelerated Recognition of Installment Sale Gains M1C, Other Nonrefundable Credits M1CAT, Casualty and Theft M1CD, Child and Dependent Care Credit M1CMD, Credit for Attaining Master’s Degree in Teacher’s Licensure Field M1CR, Credit for Income Tax Paid to Another State M1ED, K–12 Education Credit M1HOME, First-Time Homebuyer Savings Account M1LS, Tax on Lump-Sum Distribution M1LTI, Long-Term Care Insurance Credit M1M, Income Additions and Subtractions M1MA, Marriage Credit M1MOVE, Moving Expenses M1MT, Alternative Minimum Tax M1MTC, Alternative Minimum Tax Credit M1NC, Federal Adjustments M1NR, Nonresidents/Part-Year Residents M1PR, Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund M1PRX, Amended Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund M1PSC, Credit for Parents of Stillborn Children M1R, Age 65 or Older/Disabled Subtraction M1RCR, Credit for Tax Paid to Wisconsin M1REF, Refundable Credits M1SA, Minnesota Itemized Deductions M1SLC, Student Loan Credit M1UE, Unreimbursed Employee Business Expenses M1W, Minnesota Income Tax Withheld M1WFC, Minnesota Working Family Credit M1X, Amended Minnesota Income Tax MWR, Reciprocity Exemption/Affidavit of Residency for Tax Year 2018 For Michigan and North Dakota Residents who Work in Minesota Schedule LK, Like-Kind Exchanges UT1, Individual Use Tax Return Complete and send to: Minnesota Tax Forms, Mail Station 1421, St. Paul, MN 55146-1421. Do not use the envelope in this booklet. Type or print carefully—this is your mailing label. Your name Street address City State ZIP code Tax Rate Schedules The following schedules show the tax rates that apply to given income ranges for each filing status. You must use these schedules if line 9 of Form M1 is $90,000 or more. Follow the steps for your filing status to determine the tax amount to enter on line 10 of Form M1. If line 9 of Form M1 is less than $90,000, you must use the tax table on pages 26 through 31. Single If line 9 of Form M1 is: Enter on line 10 of your Form M1: of the but not amount over— over— over— $0 $25,890 - - - - - - 5.35% $0 25,890 85,060 1,385.12 + 7.05% 25,890 85,060 160,020 5,556.61 + 7.85% 85,060 160,020 - - - - - - 11,440.97 + 9.85% 160,020 Married filing jointly or qualifying widow(er) If line 9 of Form M1 is: Enter on line 10 of your Form M1: of the but not amount over— over— over— $0 $37,850 - - - - - - 5.35% $0 37,850 150,380 2,024.98 + 7.05% 37,850 150,380 266,700 9,958.35 + 7.85% 150,380 266,700 - - - - - - 19,089.47 + 9.85% 266,700 Married filing separately If line 9 of Form M1 is: Enter on line 10 of your Form M1: of the but not amount over— over— over— $0 $18,930 - - - - - - 5.35% $0 18,930 75,190 1,012.76 + 7.05% 18,930 75,190 133,350 4,979.09 + 7.85% 75,190 133,350 - - - - - - 9,544.65 + 9.85% 133,350 Head of household If line 9 of Form M1 is: Enter on line 10 of your Form M1: of the but not amount over— over— over— $0 $31,880 - - - - - - 5.35% $0 31,880 128,090 1,705.58 + 7.05% 31,880 128,090 213,360 8,488.39 + 7.85% 128,090 213,360 - - - - - - 15,182.09 + 9.85% 213,360 31 M innesota Departm ent of Revenue M ail Station 0010, St. Paul, M innesota 55145-0010 PRST STD U.S. POSTAG E PAID M N D EPT. OF REVEN UE Go to www.revenue.state.mn.us and type Where’s My Refund in the Search box to monitor the status of your refund. With this system, you can: • See if we’ve received your return • Follow your return through the process • Understand the steps your return goes through before a refund is sent • See the actual date your refund was sent See page 4 for more information. Expecting a refund? Check your status online! Last year almost 90% of Minnesotans filed their income taxes electronically. To find out more, go to www.revenue.state.mn.us