2013 Minnesota
Individual
Income Tax
Forms and Instructions
Inside This Booklet
Form M1
Minnesota Income Tax Return
Schedule M1W
Minnesota Income Tax Withheld
Schedule M1MA
Marriage Credit
Schedule M1M
Income Additions and Subtractions
Schedule M1ED
K–12 Education Credit
Direct Deposit.
No Worries.
Schedule M1WFC
Minnesota Working Family Credit
Form M60
Return Payment Voucher
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Safe. Easy. Convenient. Fast.
See page 2 for more information.
Need Help?
Our website, www.revenue.state.mn.us,
offers the following quick and convenient
services:
• Forms, instructions and fact sheets
• Answers to frequently asked questions
• Options for filing and paying electronically
• 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
anytime to:
• Order forms and instructions
• Check on your refund
• Check on your Form 1099-G refund
information
• Change your address
If you still have tax questions, you may call
651-296-3781 or 1-800-652-9094
Monday—Friday, 8:00 a.m. to 4:30 p.m.
TTY users: call 711 for Minnesota Relay.
Or, you can write to us at:
•[email protected]
• Minnesota Revenue, Mail Station 5510,
St. Paul, MN 55146‑5510
Free Tax Help Available
Volunteers are available to help seniors,
people with low incomes or disabilities, and
non-English speakers complete their tax
returns. To find a volunteer tax help site, go
to www.revenue.state.mn.us or call 651297‑3724 or 1-800-657-3989.
Information in this booklet is available in other formats
upon request for persons with disabilities.
Contents
Page
What’s New for 2013 . . . . . . . . . . . . . . . 3
Federal Update Legislation . . . . . . . . . . 3
Information for Federal Return . . . . . 4
General Information . . . . . . . . . . . . . . . 4-8
Filing Requirements and Residency . 4-5
Due Date for Filing and Paying . . . . 5
Payment Options . . . . . . . . . . . . . . . . 5-6
Penalties and Interest . . . . . . . . . . . . 6
Special Situations . . . . . . . . . . . . . . . . 7
Required Information . . . . . . . . . . . . 7
Use of Information . . . . . . . . . . . . . . 7-8
Military Personnel . . . . . . . . . . . . . . . 9
Line Instructions . . . . . . . . . . . . . . . . . . 10-17
Use Tax Information . . . . . . . . . . . . . . . 16
How to Complete a Paper Return . . . . 18
Before You Mail Your Return . . . . . . . . 19
Working Family Credit Tables . . . . . . . 20-23
Tax Tables . . . . . . . . . . . . . . . . . . . . . . . . 24-29
How to Get Forms . . . . . . . . . . . . . . . . . 30
2
Direct Deposit.
No worries.
Safe. Easy. Convenient. Fast.
Safe: No lost or stolen checks.
No returned mail.
Easy: Ask your tax preparer to
direct deposit your refund.
Convenient: The money goes
directly into your bank account.
Fast: It’s the fastest way to get
your refund.
See page 16 for direct deposit instructions.
www.revenue.state.mn.us
What’s New for 2013?
Tax Rate Changes
Minnesota has a new income tax rate
of 9.85% for taxpayers with taxable
income over $250,000 (married filing
joint), $125,000 (married filing separate),
$150,000 (single) or $200,000 (head of
household).
Minnesota’s alternative minimum tax rate
(AMT) increased from 6.4% to 6.75%.
The AMT credit rate also changed from
6.4% to 6.75%.
Taxpayers with an underpayment of estimated tax due to the addition of the new
income tax rate or the increased AMT
rate are exempt from penalty and interest
related to these changes for periods before
September 15, 2013.
Federal Conformity
A Bill signed into lawMarch 21, 2014
conforms Minnesota law to federal law
for the definition of federal adjusted gross
income. Schedules M1NC and M1SA
are now obsolete and should no longer
be used to determine your Minnesota
income or your Minnesota credits.
If your return was filed prior to the law
being signed, or you filed using forms
that were affected by the law change, the
Department of Revenue will be working to identify your return and provide
you instructions in the near future. At
this time we are asking you to not file an
amended return to undo the nonconformity provisions.
Our forms and instructions have been
updated; however, if you encounter:
• “Minnesota Adjusted Gross Income,”
we are referring to your federal
adjusted gross income from line 37
of Federal form 1040, line 21 of form
1040A or line 4 of form 1040EZ.
• “M1SA” or “M1NC,” you should disregard it.
Household Income
The law change made certain types of
income non-taxable. Some of these items
of income, or deduction, must still be
included in household income on Schedules M1CD, M1ED and M1PR. If you are
filing any of these schedules, make sure to
include the following amounts on line 5,
Additional nontaxable income:
• Employer paid education or adoption
expenses
• Nontaxable employee transit and parking benefits
• Educator expenses and tuition and fees
expenses
Schedule M1WFC, Minnesota Working Family Credit
The law change increased income
amounts used to determine the Minnesota Working Family Credit for taxpayers
who are married and filing jointly. If you
are filing a joint return your credit may
be affected. Because this law change was
enacted after the M1 instruction booklets
were printed, determine the amount of
your credit using the table in the online
M1 instruction booklet.
Unlike the federal Earned Income Credit
which may be calculated using three
qualifying children, the Minnesota Working Family Credit is calculated using no
more than 2 qualifying children.
Forms and Schedules Affected by the
Law Change
If you are filing one or more of the following Minnesota forms and schedules, make
sure you are using the most up to date
version from our website:
• M1M, Income Additions and Subtractions
• M1CD, Child and Dependent Care
Credit
• M1ED, K-12 Education Credit
• M1WFC, Minnesota Working Family
Credit
• M1C, Other Nonrefundable Credits
• M1R, Age 65 or Older/Disabled Subtraction
• M1CR, Credit for Income Tax Paid to
Another State
• M1LTI, Long-Term Care Insurance
Credit
• M1MA, Marriage credit
• M1MT, Alternative Minimum Tax
• M1NR, Nonresidents/Part-Year Residents
• M1PR, Homeowners’ Homestead Credit
Refund and Renters’ Property Tax
Refund
Subtractions
Schedule M1M now provides a subtraction for railroad maintenance expenses
you used to qualify for a federal credit
and were not allowed to deduct as expenses federally.
Credits
• Eligibility for “Credit for Past Military
Service” has been expanded to include all veterans who were honorably
discharged and received retirement pay
for service in the military.
• The research credit is now a non-refundable credit. An unused credit may
be carried forward up to 15 years (see
Schedule M1C).
• Eligibility for the Angel Investment
Credit was expanded (see www.
positivelyminnesota.com for eligibility
requirements).
• The non-resident credit for taxes paid
to state of domicile on sale of a partnership interest (Schedule M1CRN)
was repealed.
3
General Information
You must file a Minnesota Form M1,
Individual Income Tax Return, if you are a:
• Minnesota resident required to file a
federal income tax return; or
• part-year resident or nonresident of
Minnesota and you have Minnesota
gross income of $10,000 or more.
Filing Requirements
and Residency
Minnesota Residents
If you were a resident of Minnesota for
the entire year and are required to file a
2013 federal income tax return, you must
also file a 2013 Minnesota Form M1.
If you are not required to file a federal
return, you may be required to file a Minnesota return. However, you must file a
Minnesota return in order to:
• claim refundable credits for which
you may qualify (the K–12 Education,
Working Family or Child Care Credits,
etc.); or
• receive a refund if your employer withheld Minnesota income tax from your
wages in 2013.
Did You Move Into or Out of
Minnesota During the Year?
If you moved into or out of Minnesota
in 2013, you must file Form M1 if you
meet the filing requirements for part-year
residents.
When you file, also complete Schedule
M1NR, Nonresidents/Part-Year Residents,
to determine income received while a
Minnesota resident and income received
from sources in Minnesota while a nonresident. Your Minnesota tax is based on
that income.
If Minnesota is considered your permanent home in 2013, or for an indefinite period of time, you were a resident for 2013.
For more information, see Income Tax
Fact Sheet #1, Residency.
Were You a Resident of Another
State and Lived in Minnesota?
If you were a resident of another state,
you may be required to file Form M1 as a
4
Minnesota resident if both of these conditions applied to you:
1 you were in Minnesota for 183 days or
more during the tax year; and
2 you or your spouse owned, rented or
leased a house, townhouse, condominium, apartment, mobile home or cabin
with cooking and bathing facilities in
Minnesota, and it could be lived in yearround.
If both conditions apply, you are considered a Minnesota resident for the length
of time the second condition applies. If
the second condition applied for the entire
year, you are considered a full-year Minnesota resident for income tax purposes.
If it applied for less than the full year, you
are considered a part-year resident, and
you must file Form M1 if you meet the
filing requirements explained in the next
section.
If you were a resident of another state,
but the conditions did not apply to you in
2013, you were a nonresident of Minnesota for income tax purposes. However, you
must file Form M1 if you meet the filing
requirements in the next section.
For further 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
or 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
• gains from the sale of a partnership
interest, to the extent the partnership
had property or sales in Minnesota
• gain on the sale of goodwill or income
from an agreement not to compete
connected with a business operating
in Minnesota
Information for Your
Federal Return
State Refund Information—
Form 1040, line 10
The Department of Revenue does not mail
Form 1099-G, Certain Government Payments, to taxpayers.
If you received a state income tax refund in
2013 and you itemized deductions on federal Form 1040 in the year you paid the tax,
you may need to report an amount on line
10 of your 2013 Form 1040. See the 1040
instructions for more information.
To determine the Minnesota income tax
refund you received:
• go to www.revenue.state.mn.us; or
• call our automated phone system at
651-296-4444 or 1-800-657-3676; or
• review your records.
Deducting Vehicle License Fees—
Schedule A, Line 7
If you itemize on your 2013 federal return,
only a portion of your Minnesota vehicle license fee is deductible as personal property
tax on line 7 of federal Schedule A of Form
1040. The deduction is allowed only for passenger automobiles, pickup trucks and vans.
To determine line 7 of Schedule A (1040),
you must subtract $35 from your vehicle’s
registration tax.
To find the registration tax:
• go to www.mndriveinfo.org and click on
“Tax Info,” or
• look at the vehicle registration renewal
form issued by Driver & Vehicle Services.
If you own more than one vehicle, subtract
$35 from the registration tax shown for
each vehicle.
Other amounts, such as the plate fee and
filing fee, are not deductible and cannot be
used as an itemized deduction.
• Minnesota gross income from a business or profession conducted partly
or entirely in Minnesota (Gross income is income before any deductions
or expenses). 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 or S corporation is the
Continued
General Information (continued)
amount on line 21 of Schedule KPI or
line 21 of Schedule KS.
• gross winnings from gambling in Minnesota
3 Add step 1 and step 2. If the total is
$10,000 or more, you must file Form M1
and Schedule M1NR.
If the result is less than $10,000 and you
had amounts withheld or paid estimated
tax, you must file Form M1 and Schedule M1NR to receive a refund.
In addition to Schedule M1M, you must
also complete and enclose Schedule M1W,
Minnesota Income Tax Withheld, Form
MWR, Reciprocity Exemption/Affidavit of
Residency, and a copy of your home state
tax return. Do not complete Schedule
M1NR.
If only one spouse is required to file a Minnesota return and you filed a joint federal
return, you must file a joint Form M1.
Complete Schedule M1NR and include a
copy of the schedule when you file your
return.
If you are filing a joint return and only one
spouse works in Minnesota under a reciprocity agreement, you still must include
both of your names, Social Security numbers and dates of birth on your return.
Michigan and North Dakota
Residents
Minnesota has reciprocity agreements with
Michigan and North Dakota. If both of
the following conditions applied to you
in 2013, you are not subject to Minnesota
income tax:
• you were a full-year resident of Michigan
or North Dakota who returned to your
home state at least once a month; and
• your only Minnesota income was from
the performance of personal services
(wages, salaries, tips, commissions, bonuses).
For more information, see Income Tax
Fact Sheet #4, Reciprocity.
If you are a resident of Michigan or
North Dakota and your only Minnesota
source income is wages covered under
reciprocity from which Minnesota income tax was withheld, complete Schedule M1M to get a refund of the amount
withheld.
When you file:
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 5 of Form M1.
3 Enter the amount from line 1 of Form M1
on line 24 of Schedule M1M and on line 6
of Form M1. Place an X in the box on line
24 of Schedule M1M to indicate the state
of which you are a resident.
4 Complete the rest of Form M1.
If your wages are covered by reciprocity
and you do not want your employer to
withhold Minnesota tax in the future, file
Form MWR each year with your employer.
If your gross income assignable to Minnesota from sources other than from
the performance of personal services
covered under reciprocity is $10,000 or
more, you are subject to Minnesota tax on
that income. You must file Form M1 and
Schedule M1NR. You are not eligible to
take the reciprocity subtraction on Schedule M1M.
Due Date for Filing and
Paying is April 15
Your 2013 Minnesota Form M1 must be
postmarked by, brought to, or electronically filed with the Department of Revenue
no later than April 15, 2014. If you file
your tax return according to a fiscal year,
you have until the 15th day of the fourth
month after the end of your fiscal year to
file your return.
Your tax payment is due in full by April 15,
2014, even if you file your return after the
due date.
For fiscal year filers, your tax payment is
due on the 15th day of the fourth month
after the end of your fiscal year.
Paying Your Tax When Filing
Your Return After April 15
If you are unable to complete and file your
return by the due date, you may avoid
penalty and interest by paying your tax
by April 15. Estimate your total tax and
pay the amount you owe electronically, by
check or by credit or debit card. If you pay
by check, you must send your tax payment
with a completed Form M13, Income Tax
Extension Payment, by April 15. Do not
send in an incomplete Form M1. To avoid
a late filing penalty, you must file your
return by October 15, 2014.
Payment Options
Pay Electronically
You can pay your tax electronically—even
if you file a paper return—using the department’s system. There is no charge to
you for using this service.
To pay electronically:
• go to www.revenue.state.mn.us,
and click “Make a payment” from the
e‑Services menu; or
•call 1‑800-570-3329 to pay by phone.
Follow the prompts for individuals to
make a payment. When paying electronically, you must use an account not associated with any foreign banks.
You will be given a confirmation number
and a date stamp when the transaction is
successfully completed. Save this information with your tax records.
Pay by Credit or Debit Card
You can use a credit or debit card to pay
the amount due. To make a payment:
• Go to www.payMNtax.com
• Call 1-855-9-IPAY-MN
(1-855-947-2966) Monday – Friday
from 7:00 a.m. to 7:00 p.m.
Credit card payments are processed by
Value Payment Systems
LLC, which charges a
convenience fee for this
service.
For help with your credit card payment,
please contact Value Payment Systems at
1-888-877-0450 and select option 1 (live
operator) Monday – Friday from 7:00
a.m. to 7:00 p.m. CST.
Pay by Check or Money Order
Complete the Form M60, Income Tax
Return Payment Voucher, which is included in this booklet, and send it with
your check made payable to Minnesota
Revenue to the address provided on the
voucher.
Continued
5
General Information (continued)
If you are filing a paper Form M1, send
the voucher and your check separately
from your return to ensure that your payment is properly credited 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.
Payment Plans
If you owe taxes, pay as much as you can
afford when you file your tax return. If
you cannot pay in full by the filing due
date, make monthly payments using the
M60 payment voucher until you receive
a bill. After you receive the bill, you can
request a payment plan by contacting the
Collection Division at 651-556-3003 or
1-800-657-3909 or apply online at www.
revenue.state.mn.us.
All payment plans are subject to a $50
nonrefundable fee.
You can find additional payment plan
information at www.revenue.state.mn.us.
Penalties and Interest
Late Payment Penalty
Your tax is due on the due date of your
return—April 15 for most individuals—
even if you have an extension to file your
federal return.
If you pay all or part of your tax after the
due date, a penalty of 4 percent will be
assessed on the unpaid amount.
If you pay your tax 181 days or more after
filing your return, you will be assessed
an additional 5 percent penalty on the
unpaid tax.
If you are unable to pay the full amount
due, file your return and pay as much as
you can by the due date to reduce your
penalty.
Late Filing Penalty
There is no late filing penalty if your return is filed within six months of the due
date, which is October 15 for most individuals. If your return is not filed within
six months, a 5 percent late filing penalty
will be assessed on the unpaid tax.
6
Penalty for Fraudulently Claiming a
Refund
If you file a return fraudulently claiming a
refund, you will be assessed a penalty equal
to 50 percent of the fraudulently claimed
refund.
Other Civil and Criminal Penalties
There are penalties for failing to include all
taxable income, for errors due to intentionally disregarding the income tax laws, and
for filing a frivolous return.
Also, there are civil and criminal penalties
for knowingly or willfully failing to file a
Minnesota return, for evading tax and for
filing a false or fraudulent return.
Interest
Interest will be assessed after April 15,
2014, on any unpaid tax and penalty. The
interest rate is determined each year.
The interest rate for 2014 is 3 percent.
Where to File Paper Returns
If you are filing a paper return, mail your
Form M1, including all completed Minnesota schedules, and your federal form
and schedules in the printed envelope
included in this booklet. If you don’t have
the printed envelope, mail your forms to:
Minnesota Individual Income Tax
Mail Station 0010
St. Paul, MN 55145-0010
Use Enough Postage
To avoid having the U.S. Postal Service
return your income tax forms to you for
more postage, include enough postage on
your envelope. If you enclose more than
three sheets of paper, you will probably
need additional postage.
Estimated Payments
If You Expect to Owe $500 or More,
or Minnesota Tax Wasn’t Withheld
If your income includes pensions, commissions, dividends or other sources not subject to withholding, you may be required
to pay Minnesota estimated income tax
payments.
You must pay estimated tax if you expect
to owe $500 or more in Minnesota tax
for 2014 after you subtract the amounts
of any:
• Minnesota income tax you expect to be
withheld from your income for 2014;
and
• credits (amounts reported on Form
M1, lines 25 through 28) you expect to
receive for 2014.
See Individual Estimated Tax Payments
Instructions on our website for details on
how to estimate and pay your tax.
To pay electronically:
• go to www.revenue.state.mn.us, and
click “Make a payment” from the
e‑Services menu; or
• call 1‑800‑570-3329 to pay by phone.
You can schedule all four payments at one
time. You must use an account not associated with a foreign bank.
If you want to pay by credit or debit card,
see Payment Options on page 5.
If you pay by check, you must send your
payment with a completed Form M14.
Use the personalized M14 vouchers you
may have received from the department
or those provided by your tax preparer
or software program to ensure your
payments are credited properly 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.
Reporting Federal Changes
If the Internal Revenue Service (IRS)
changes or audits your federal return
or you amend your federal return and
it affects your Minnesota return, you
have 180 days to amend your Minnesota
return. File Form M1X, Amended Minnesota Income Tax Return, within 180
days after you were notified of the final
changes by the IRS or after you filed your
federal amended return.
General Information (continued)
If the changes do not affect your Minnesota return, you have 180 days to send
a letter of explanation to the department.
Send your letter and a complete copy of
your federal amended return or the correction notice you received from the IRS
to:
Minnesota Revenue
Mail Station 7703
St. Paul, MN 55146-7703
If you fail to report the federal changes
as required, a 10 percent penalty will be
assessed on any additional tax. In this
situation, the department will have up to
six additional years to audit your return.
a copy of the court document appointing
you as personal representative. You will
receive the decedent’s refund on behalf of
the estate.
If You Need to Correct Your
Original Minnesota Return
The department is prohibited by law
from disclosing your private information.
If you want to grant power of attorney
to an attorney, accountant, agent, tax
return preparer or any other person as an
attorney-in-fact, complete Form REV184,
Power of Attorney. The person you appoint will be able to perform any and
all acts you can perform for purposes of
dealing with the department. If you wish,
you may limit the authority to specific
powers, such as representing you during
an audit process.
If you are amending your original return,
you must file Form M1X within 3½ years
of the due date of your original Minnesota return to claim a refund. Do not file a
corrected Form M1 for the same year.
Filing on Behalf of a
Deceased Person
If a person received income in 2013 that
meets the minimum filing requirement
and died before filing a return, the spouse
or personal representative should file
Form M1 for the deceased person. The
return must use the same filing status
that was used to file the decedent’s federal
return.
If you are filing Form M1 for a deceased
person, enter the decedent’s name and
your address in the name and address
section. Print “DECD” and the date of
death after the decedent’s last name.
For more information, see Income Tax
Fact Sheet #9, Filing on Behalf of a Deceased Taxpayer.
Claiming a Refund on
Behalf of a Deceased
Person
If you are the decedent’s spouse and you
are using the joint filing method, the
department will send you the refund.
If you are the personal representative, you
must include with the decedent’s return
If no personal representative has been
appointed for the decedent and there is
no spouse, you must complete Form M23,
Claim for a Refund Due a Deceased Taxpayer, and include it with the decedent’s
Form M1.
For more information, see Income Tax
Fact Sheet #9, Filing on Behalf of a Deceased Taxpayer.
Power of Attorney
If You are Divorced,
Widowed or Legally
Separated and Still Owe a
Joint Liability
If in the past you filed a joint return with
a former spouse and you still owe part of
the joint liability, you may be eligible for
the Separation of Liability Program.
For information, write to:
Minnesota Revenue
Attn: Separation of Liability Program
Individual Income Tax Division
Mail Station 7701
St. Paul, MN 55146-7701
If You Have Tax Problems
If you have tax problems and cannot
resolve them through normal channels,
you may contact the Taxpayer Rights
Advocate.
Write to:
Minnesota Revenue
Taxpayer Rights Advocate
P. O. Box 7335
St. Paul, MN 55107-7335
Required Information
You must provide by Minnesota law (M.S.
289A.08, subd. 11) your Social Security number, date of birth and all other
information in order to properly identify you and to determine your correct
tax liability. If you don’t provide it, the
department will return your form to you.
This will delay your income tax refund
or if you owe tax, your payment will not
be processed and you may have to pay a
penalty for late payment.
If the return was completed by a paid preparer, include the identification number
of the preparer. The preparer is subject to
a penalty if the identification number is
omitted.
Information Not Required
Although not required on Form M1, we
ask for:
• a code number indicating a political
party for the State Elections Campaign
Fund;
• your daytime telephone number in case
there are questions about your return;
and
• the telephone number of the person you
paid to prepare your return.
Use of Information
All information you enter on your income
tax return is private. The department will
use the information to determine your
tax liability and may include the information as part of tax research studies. The
information may also be used to verify the
accuracy of any tax returns you file with
the department.
Continued
7
General Information (continued)
Also, according to state law, the department may share and/or match some or all
of the information, including your Social
Security number, with:
• the IRS and other state governments for
tax administration purposes;
• the Social Security Administration for
purposes of administering the Minnesota Working Family Credit;
• Minnesota state or county agencies to
which you owe money;
• another person who must list some or all
of your income or expenses on his or her
Minnesota income tax return;
• the Minnesota Department of Human
Services for purposes of child support
collection, verifying income for parental
contribution amounts under children’s
service programs, refundable tax credits
claimed by applicants or recipients of
various assistance programs, or the
MinnesotaCare program;
• a court that has found you to be delinquent in child support payments;
• the Minnesota Department of Employment and Economic Development if you
received unemployment compensation
or are participating in an enterprise or
JOBZ zone;
• Minnesota Management and Budget for
purposes of preparing a revenue forecast;
• the Minnesota Racing Commission if
you apply for or hold a license issued by
the commission, or own a horse entered
in an event licensed by the commission;
• any Minnesota state, county, city or
other local government agency that you
are asking to issue or renew your professional license or your license to conduct
business, including a gambling equipment distributor license or a bingo hall
license;
• the Minnesota Department of Labor and
Industry for purposes of administering
laws relating to tax, workers’ compensation, minimum wage and conditions of
employment;
• a county, city or town that has been designated as an enterprise or JOBZ zone;
8
• the state auditor, if your business is
receiving JOBZ benefits;
• the Minnesota State Lottery before you
can contract to sell lottery tickets, or if
you win a lottery prize of $600 or more;
• a local assessor for purposes of determining whether homestead benefits
have been claimed appropriately;
• the Department of Health for purposes
of epidemiologic investigations;
• the Legislative Auditor for purposes of
auditing the Department of Revenue or
a legislative program;
• the Minnesota Department of Commerce for locating owners of unclaimed
property;
• sources necessary to use statutorily
authorized tax collection tools for collecting tax or nontax debts;
• the Minnesota Department of Veterans Affairs, for purposes of locating
veterans and notifying them of health
hazards they were exposed to as a result
of service in the armed forces, and of
potential benefits to which they, their
dependents or survivors may be entitled; or
• a district court to determine eligibility
for a public defender.
Name and Address Area
There also may be instances in which the
department will assist other state agencies
in mailing information to you. Although
the department does not share your
address information, we may send the
information to you on behalf of the other
state agency.
You must use the same filing status to file
your Minnesota return that you used to
file your federal return. Place an X in the
oval box to show the filing status you used
to file your 2013 federal return.
If Filing a Paper Return
You may designate $5 of state money to
go to help candidates for state offices pay
campaign expenses. To designate, find the
party of your choice in the list provided
on your return and enter the corresponding code number where indicated. If you
choose the general campaign fund, the
$5 will be distributed among candidates
of all major parties listed on Form M1. If
you are filing a joint return, your spouse
may also designate a party. Designating $5 will not reduce your refund or
increase your tax.
If you are filing a paper Form M1, read
page 18. If you fail to follow the instructions provided, processing of your return
may be delayed.
Enter the information in the name and
address section in all capital letters using
black ink. Use your legal name. Do not
enter a nickname.
If you live outside of the United States,
place an X in the oval box to the left
of your address to indicate you have a
foreign address. This allows the scanning equipment to properly record your
address.
Enter only one address - your home address OR your post office box. Do not
enter more than one address.
If you are married and filing separate
income tax returns, enter your spouse’s
name and Social Security number in the
area provided in the filing 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.
Date of Birth
You are required by law to enter the
month, day and year you were born
on your return. If you are filing a joint
return, also enter your spouse’s date of
birth.
Federal Filing Status
State Elections
Campaign Fund
Military Personnel
Filing Information
• The spouse was in Minnesota solely to
be with the servicemember; and
• The spouse had the same state of residency or domicile as the servicemember.
Do not file Schedule M1NR, Nonresidents and Part-year Residents, unless:
Subtractions
If you are a Minnesota resident, you
must file a Minnesota return as a
resident, regardless of where you were
stationed during the year.
• You (or your spouse) are a part-year
resident of Minnesota, or
• You (or your spouse) are a nonresident.
Example: Nate is a Minnesota resident who enlisted during 2013. He
is stationed in another state. Unless
Nate takes the necessary steps to
change his state of residency, he remains a Minnesota resident and will
not file Schedule M1NR.
If your gross income included on your
federal return, minus any compensation received for active duty, is less than
$10,000, you are not required to file a
Minnesota return.
Military personnel who are part-year
residents or nonresidents: When determining if you are required to file a Minnesota return using the steps on page 4,
do not include:
• active duty military pay for service
outside Minnesota in step 1; or
• 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, any income you earned in
the other state is assignable to Minnesota.
Nonresident military spouses: Nonresident military spouses may be exempt
from Minnesota tax on personal service
income performed in Minnesota if all of
the following requirements were met:
• The servicemember was present in
Minnesota in compliance with military orders;
• The servicemember was a resident or
domiciled in a state other than Minnesota;
As a Minnesota resident, you must pay
Minnesota tax on taxable income you
received from all sources. However, you
are allowed a subtraction for military
compensation, if included in federal
taxable income, except Active Guard
Reserve (AGR) Program compensation
issued under Title 32 and pay to civilian employees of the military or State
Military employees. These employees are
not allowed a subtraction, regardless of
whether the income was earned inside or
outside Minnesota.
Use Schedule M1M to claim these subtractions. If you had nonmilitary income
taxed by another state while you were a
Minnesota resident, you may qualify for a
credit on taxes paid to another state (see
Schedule M1CR, Credit for Income Tax
Paid to Another State).
Military Pensions
Military pensions of Minnesota residents
are taxable by Minnesota. Therefore:
• if you move into Minnesota, your pension becomes taxable once you become a Minnesota resident, even if the
pension was earned prior to moving to
Minnesota.
• if you move out of Minnesota and
establish a new state of domicile, your
pension is not taxed by Minnesota.
Extensions
If you are an active duty military personnel in a presidentially designated combat
zone or contingency operation, you may
file and pay your Minnesota income taxes
up to 180 days after the last day you are
in the combat zone or the last day of any
continuous hospitalization for injuries
sustained while serving in the combat
zone. When you file your Form M1, enclose a separate sheet clearly stating that
you were serving in a combat zone.
Did You Serve in a Combat Zone
at Any Time During 2013?
If so, you are eligible for a credit
of $120 for each month or part of
a month you served in a combat
zone or hazardous duty area and
Minnesota was your home of
record.
You can also claim this credit for
months served in years 2010, 2011
and 2012.
To claim the credit, complete Form
M99, Credit for Military Service in
a Combat Zone and mail it to the
department with the appropriate
military records.
To download Form M99, go to
www.revenue.state.mn.us.
If you are stationed outside the United
States but are not involved in combat
zone operations, you have until October 15 to file your return. However, to
avoid a late payment penalty, you must
pay at least 90 percent of your total tax
by April 15. Penalty and interest will
be assessed on any tax not paid by the
regular due date. Unlike the federal
rules, Minnesota does not allow an
extension to pay your tax.
Questions?
If you have questions or need help
completing your returns, call 651556-4710 or email Military.Tax@state.
mn.us. TTY users, call 711 for Minnesota Relay.
You can find additional military
information on our website at www.
revenue.state.mn.us or on Income Tax
Fact Sheet #5, Military Personnel.
9
Line Instructions
Line Instructions
Before you enter amounts on Form M1,
read the instructions on page 18.
• Round amounts to the nearest dollar.
Drop amounts less than 50 cents and
increase amounts 50 cents or more to the
next higher dollar.
• If the line does not apply to you or if the
amount is zero, leave the boxes blank.
Federal Return Information
Lines A–D
Line A—Federal Wages, Salaries,
Tips, etc.
Enter your wages, salaries, tips, commissions, bonuses, etc. from:
• line 7 of federal Form 1040,
• line 7 of Form 1040A,
• line 1 of Form 1040EZ,
• line 8 of Form 1040NR, or
• line 3 of Form 1040NR-EZ.
Line B—Taxable IRA Distributions,
Pensions and Annuities
Enter the total of your taxable IRA distributions and your taxable pensions and
annuities:
• add lines 15b and 16b of federal Form
1040,
• add lines 11b and 12b of Form 1040A,
or
• add lines 16b and 17b of Form 1040NR.
Line C—Unemployment
Compensation
Enter the unemployment compensation
you received in 2013 that is included on:
• line 19 of federal Form 1040,
• line 13 of Form 1040A,
• line 3 of Form 1040EZ, or
• line 20 of Form 1040NR.
Line D—Federal Adjusted Gross
income
Enter your 2013 federal adjusted gross
income from:
• line 37 of federal Form 1040,
• line 21 of Form 1040A,
• line 4 of Form 1040EZ,
• line 36 of Form 1040NR, or
• line 10 of Form 1040NR-EZ.
10
If your federal adjusted gross income is a
negative number (less than zero), place an
X in the oval box on line D to indicate it is
a negative number.
Minnesota Income
Lines 1–4
Line 1—Federal Taxable Income
Enter your federal taxable income from:
• line 43 of federal Form 1040,
• line 27 of Form 1040A,
• line 6 of Form 1040EZ,
• line 41 of Form 1040NR, or
• line 14 of Form 1040NR-EZ.
If your federal taxable income is a negative number (less than zero), you should
have entered a zero on your federal return.
However, on your Minnesota return, enter
the actual number and place an X in the
oval box on line 1 to indicate it is a negative number.
Line 2—State Income Tax or Sales
Tax Addition
Minnesota does not allow you to claim deductions for state income tax or sales tax.
If you itemized deductions on your 2013
federal Form 1040, you must add back any
amounts you deducted on line 5 of federal
Schedule A for income tax or sales tax.
Complete the Worksheet for Line 2 below.
If you filed Form 1040A or 1040EZ, or did
not itemize deductions on Form 1040, skip
this line.
Nonresident Aliens: Enter on line 2 the
amount of state income tax from line 1 of
your federal Schedule A (1040NR) or the
state income tax amount included on line 11
of Form 1040NR-EZ.
Line 3—Other Additions
(Schedule M1M)
The amount you enter on line 3 will be
added to your taxable income. Complete
and include Schedule M1M if in 2013,
you:
• claimed the federal standard deduction
for married filing jointly, married filing
separately or qualifying widow(er);
• had an adjusted gross income more
than $178,150 ($89,075 if married filing
separately) and itemized deductions on
Schedule A;
• have an adjusted gross income that
exceeds the applicable Minnesota
threshold to phase out personal exemptions ($267,200 for married filing
jointly; $222,700 for head of household;
$178,150 for single; and $133,600 for
married filing separately);
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
8 of Schedule M1M income tax passed
through to you by the entity, as reported
on Schedule KPI, KS or KF. Do not
include in line 2 of Form M1.
Worksheet for Line 2
If you itemized deductions, follow the steps below to determine line 2.
1 Amount from line 29 of your federal Schedule A . . . . . . . . . . . . . . . . . 2 If you are not a dependent, use the table on page 11 to find
the amount for this step.
Dependents: Enter the standard deduction from your
federal return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract step 2 from step 1 (if result is zero or less, enter 0) . . . . . . . . 4 State income or sales tax from line 5 of federal Schedule A
and any additional state income tax you may have included
on line 8 (other taxes) of Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Enter the amount from step 3 or step 4, whichever is less, on line 2 of Form M1.
Married Couples Filing Separate Returns: Each spouse must complete a
separate worksheet. If step 4 is less than step 3 for either spouse, each spouse
must enter the step 4 amount of their own worksheet on line 2 of their Form M1.
Lines 3–6
• 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;
• claimed the bonus depreciation allowance for qualified property on your
federal return;
• elected section 179 expensing;
• 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;
• claimed the federal deduction for domestic production activities;
• deducted expenses or interest on your
federal Form 1040 that are attributable
to income not taxed by Minnesota;
• federally deducted certain fines, fees and
penalties as a trade or business expense;
• claimed a suspended loss from 2001
through 2005 or 2008 through 2012
from bonus depreciation on your federal return;
• received a capital gain from a lumpsum distribution from a qualified
retirement plan; or
• elected in 2008 or 2009 a 3-, 4- or 5-year
net operating loss carryback under the
federal Worker, Homeownership and
Business Assistance Act of 2009.
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.
Minnesota Subtractions
Lines 5–7
You may reduce your taxable income if
you qualify for a subtraction.
Table for Step 2 of Worksheet for Line 2 (on page 10)
Check the boxes that apply to you and your spouse. 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:
65 or older
blind
Your Spouse:
65 or older
blind
In the table below, find your filing status and the number of boxes you checked above
(from 0-4) and enter the appropriate dollar amount in step 2 of the worksheet:
Filing
Status
Boxes
Checked Above
single:
Dollar
Amount
for Step 2
0
$ 6,100
17,600
29,100
married
0
$ 10,150
filing jointly, or
1
11,350
qualifying2
12,550
widow(er):3
13,750
414,950
married
0
$ 5,075
filing1 6,275
separately:2
7,475
38,675
49,875
head of
0
$ 8,950
household:1
10,450
211,950
Line 5—State Income Tax Refund
Enter your state income tax refund from:
• line 10 of federal Form 1040,
• line 11 of Form 1040NR, or
• line 4 of Form 1040NR-EZ.
If you filed federal Form 1040A or
1040EZ, skip this line.
Line 6—Other Subtractions
(Schedule M1M)
Complete Schedule M1M, Income Additions
and Subtractions, if in 2013, you:
• received interest from a federal government source;
• purchased educational material or services for your qualifying child’s K–12
education;
• did not itemize deductions on your
federal return and your charitable contributions were more than $500;
• reported 80 percent of bonus depreciation as an addition to income on Form
M1 in a year 2008 through 2012, or you
received a federal bonus depreciation
subtraction in 2013 from an estate or
trust;
• reported 80 percent of federal section
179 expensing as an addition to income
in a year 2008 through 2012;
• were age 65 or older (as of January 1,
2013); are permanently and totally disabled and you received federally taxable
disability income; and you qualify under Schedule M1R income limits (see
Schedule M1R—Income Qualifications
in the next column);
• received benefits from the Railroad
Retirement 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;
• worked and lived on the Indian reservation of which you are an enrolled
member;
• received federal active duty military pay
while a Minnesota resident;
• are a member of the Minnesota National Guard or Reserves who received
pay for training or certain types of active service;
11
Continued
Lines 6–10
• received active duty military pay while
a resident of another state and you are
required to file a Minnesota return;
• incurred certain costs when donating a
human organ;
• paid income taxes to a subnational level
of a foreign country (equivalent of a
state of the United States) other than
Canada;
• received business or investment income
exemptions for participating in a Job
Opportunity Building Zone (JOBZ);
• were insolvent and you received a gain
from the sale of your farm property
that is included in line 37 of Form 1040;
• received a post service education award
for service in an AmeriCorps National
Service program;
• claimed the Minnesota subtraction allowed for the net operating loss claimed
under the Worker, Homeownership
and Business Assistance Act of 2009;
• reported a prior addback for reacquisition of business indebtedness income;
or
• had railroad maintenance expenses not
allowed as federal deductions.
If you complete Schedule M1M, include
the schedule when you file Form M1.
Tax Before Credits
Lines 9–14
Line 9—Tax From Table
Turn to the tax table on pages 24 through
29. Using the amount on line 8, find the
tax amount in the column of your filing
status. Enter the tax from the table on line
9.
Line 10—Alternative Minimum Tax
(Schedule M1MT)
You may be required to pay Minnesota
alternative minimum tax if you were required to pay federal alternative minimum
tax, or if you had large deductions (such as
gambling losses, mortgage interest or K-12
education expenses) when you filed your
federal or state return.
If you were required to pay federal alternative minimum tax, complete Schedule
M1MT, Alternative Minimum Tax.
12
Schedule M1R—Income Qualifications
If you (or your spouse if filing a joint return) are age 65 or older or permanently and totally
disabled, use the table below to see if you are eligible for the subtraction.
Complete Schedule M1R and Schedule M1M:
if you are:
and your
adjusted
gross
income* is
less than:
and your Railroad
Ret. Board benefits
and nontaxable
Social Security
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, you lived
apart from your spouse for all of 2012,
and you are 65 or older or disabled . . . . . . . . . . . . . . $21,000 . . . . . . . . . . . . . $ 6,000
Filing single, head of household
or qualifying widow(er) and you
are 65 or older or disabled . . . . . . . . . . . . . . . . . . . . . . $33,700 . . . . . . . . . . . . . $ 9,600
* Adjusted gross income is federal adjusted gross income (see instructions for M1R line 9a)
plus any lump-sum distributions reported on federal Form 4972 less any taxable Railroad
Retirement Board benefits (see instructions for M1R line 9).
If you were not required to pay federal alternative minimum tax, determine if you
are required to pay Minnesota alternative
minimum tax by completing the following steps:
1 Personal exemptions from line 42 of
federal Form 1040 or line 26 of Form
1040A.
2 Determine the total of the following
items:
• accelerated depreciation
• exercise of incentive stock options
• tax-exempt interest or dividends
from Minnesota private activity bonds not included on line 5 of
Schedule M1M
• K-12 education expenses from line
18 of Schedule M1M
• amortization of pollution-control
facilities
• intangible drilling costs
• depletion
• reserves for losses on bad debts of
financial institutions
• circulation and research and experimental expenditures
• mining exploration and development
costs
• installment sales of property
• tax sheltered farm loss
• passive activity loss
• income from long-term contracts for
the manufacture, installation or construction of property to be completed
after 2012
• gains excluded under IRC section
1202
•preferences and adjustments from an
electing large partnership (from the
AMT adjustment boxes from your
Schedule K-1 of federal Form 1065-B)
3 Add step 1, step 2 and line 40 of Form
1040.
4 Subtract lines 4, 14 and 20 of federal
Schedule A (1040) from step 3.
Line instructions continued on page 14.
Qualifying K-12 Education Expenses
In general, education expenses that qualify
for either the K–12 education subtraction
on line 18 of Schedule M1M or the credit on
line 27 of Form M1 include:
• instructor fees and tuition for classes or
lessons taken outside the regular school
day if the instructor is not the child’s sibling, parent or grandparent;
• purchases of required educational material
for use during the regular school day;
• fees paid to others for driving your child
to and from school for the regular school
day; and
• computer hardware for personal use in
your home and educational software.
The types of expenses that qualify only for
the subtraction are private school tuition and
tuition paid for college or summer school
courses that are used to satisfy high school
graduation requirements.
You must save your itemized cash register
receipts, invoices and other documentation
with your tax records. The department may
ask to review them.
Expenses That Do Not Qualify For Either:
• purchases of materials for extracurricular
activities;
• fees paid to others for transporting your
child to and from activities outside the
regular school day; and
• fees for extracurricular academic instruction provided by the child’s sibling, parent
or grandparent.
If you qualify for the education credit—
enter your qualifying expenses on the appropriate line of your Schedule M1ED and
enter your expenses that qualify only for the
subtraction on line 18 of Schedule M1M.
You cannot use the same expenses to claim
both the credit and the subtraction.
The total of your subtraction and credit
cannot be more than your actual allowable
expenses.
If you do not qualify for the education
credit—enter all of your qualifying expenses,
up to the maximum amount allowed, on line
18 of Schedule M1M.
*
If you have any of the following types of educational
expenses, include them on the lines indicated.
Qualifies for:
Credit Subtraction
Include only as a subtraction on line 18 of Schedule M1M:
Private school tuition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tuition for college courses that are used to
satisfy high school graduation requirements . . . . . . . . . . . . . . . . . . . Include on line 7 of Schedule M1ED or line 18 of Schedule M1M:
Fees for after-school enrichment programs, such as science
exploration and study habits courses (by qualified instructor*) . . . .
Tuition for summer camps that are primarily academic in
focus, such as language or fine arts camps* . . . . . . . . . . . . . . . . . . .
Instructor fees for driver’s education course if the
school offers a class as part of the curriculum . . . . . . . . . . . . . . . . .
Fees for all-day kindergarten** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X
X
XX
XX
XX
XX
Include on line 8 of Schedule M1ED or line 18 of Schedule M1M:
Tutoring* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Music lessons* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XX
XX
Include on line 9 of Schedule M1ED or line 18 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . XX
Include on line 10 of Schedule M1ED or line 18 of Schedule M1M:
Purchase or rental of musical instruments used during the
regular school day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XX
Include on line 11 of Schedule M1ED or line 18 of Schedule M1M:
Fees paid to others for transportation to/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 . . . . . XX
Include on line 14 of Schedule M1ED or line 18 of Schedule M1M:
Home computer hardware and educational software*** . . . . . . . . . XX
Expenses That Do Not Qualify for Either—You cannot claim the following expenses:
•Costs for you to drive your child to/from school and to/from tutoring, enrichment programs or camps that are not part of the regular school day
•Travel expenses, lodging and meals for overnight class trips
•Fees paid for and materials and textbooks purchased for use in a program that teaches
religious beliefs
•Sport camps or lessons
•Purchase of 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
Study must be directed by a qualified instructor. A qualified instructor is a person who is not the child’s sibling, parent or grandparent and meets one of
the following requirements: is a Minnesota licensed teacher or is directly supervised by a Minnesota licensed teacher; has passed a teacher competency
test; teaches in an accredited private school; has a baccalaureate degree; or is a member of the Minnesota Music Teachers Association.
** If you are using all-day kindergarten fees to qualify for the dependent care credit, you cannot use the fees as qualifying education expenses for the credit
or subtraction.
*** Computer-related expenses of up to $200 can be used to qualify for a credit and an additional subtraction of up to $200 per family. For example, if you
have $300 of computer expenses and you qualify for both the credit and subtraction, you may use $200 of the expenses to qualify for a $150 credit
and the remaining $100 of expenses can be used for the subtraction.
13
Lines 10–18
5 You must complete Schedule M1MT if
step 4 is more than:
•$60,259 if you are married and filing
a joint return or filing as a qualifying
widow(er);
•$30,134 if you are married and filing
separate returns;
•$45,555 if you are single; or
• $44,706 if you are filing head of
household.
Before you complete Schedule M1MT,
you must complete Part I of federal Form
6251, even if you were not required to file
Form 6251 with your federal return.
On your Schedule M1MT, if line 27 is
more than line 28, you must pay Minnesota alternative minimum tax. Include
Schedule M1MT and Form 6251 when
you file Form M1.
Line 12—Part-Year Residents and
Nonresidents (Schedule M1NR)
Your tax is determined by the percentage of your income that is assignable to
Minnesota. Complete Schedule M1NR to
determine your Minnesota tax to enter on
line 12.
See pages 4 and 5 to determine if you
were a resident, part-year resident or
nonresident.
If you complete Schedule M1NR, enter
the amounts from lines 23 and 24 of
Schedule M1NR on lines 12a and 12b of
Form M1. Include Schedule M1NR when
you file Form M1.
Line 13—Tax on Lump-sum
Distribution (Schedule M1LS)
If you received a lump-sum distribution
from a pension, profit-sharing or stock
bonus plan in 2013, you must file Schedule M1LS, Tax on Lump-Sum Distribution, if both of the following conditions
apply:
• you filed federal Form 4972; and
• you were a Minnesota resident when
you received any portion of the lumpsum distribution.
If you complete Schedule M1LS, include
the schedule and Form 4972 when you file Form M1.
14
Credits Against Tax
Lines 16-19
Line 16—Marriage Credit (Schedule
M1MA)
To qualify for the marriage credit, you
must meet all of the following requirements:
• you are filing a joint return;
• both you and your spouse have taxable
earned income, taxable pension or taxable Social Security income;
• your joint taxable income on line 8 of
your Form M1 is at least $36,000; and
• the earned income of the lesser-earning
spouse is at least $21,000.
If you qualify, complete Schedule M1MA,
Marriage Credit, to determine your credit.
Line 17—Credit for Taxes Paid to
Another State (Schedule M1CR)
If you were a Minnesota resident for all or
part of 2013 and you paid income tax both
to Minnesota and to another state on the
same income, you may be able to reduce
your tax. A Canadian province or territory
and the District of Columbia are considered a state for purposes of this credit.
If you were a resident of another state
but are required to file a 2013 Minnesota
income tax return as a Minnesota resident,
you may be eligible for this credit. To be
eligible, you must have paid 2013 state tax
on the same income to both Minnesota
and the state of which you were a resident.
You must get a statement from the other
state’s tax department stating ineligibility
to receive a credit on that state’s return for
income tax paid to Minnesota. Include this
statement with your Form M1.
If you claimed a federal foreign tax credit
and you included taxes paid to a Canadian
province or territory, you cannot use these
same taxes paid to determine your Minnesota credit.
If you qualify, complete Schedule M1CR,
Credit for Income Tax Paid to Another
State, and include the schedule with Form
M1.
If you Worked in Michigan or North Dakota: If you were a full- or part-year resident
of Minnesota and had 2013 state income
tax withheld by Michigan or North Dakota from personal service income (such
as wages, salaries, tips, commissions,
bonuses) you received from working in
one of those states, do not file Schedule
M1CR. Instead, file that state’s income tax
return to get a refund of the tax withheld
for the period of time you were a Minnesota resident.
To get the other state’s income tax form,
call that department or go to their website:
• Michigan Department of Treasury, 517373-3200, www.michigan.gov/treasury
• North Dakota Office of State Tax
Commissioner, 701-328-1243,
www.nd.gov/tax
Line 18—Other Nonrefundable
Credits (Schedule M1C)
Complete Schedule M1C, Other Nonrefundable Credits, if you:
• paid premiums in 2013 for a qualified
long-term care insurance policy for
which you did not receive a federal tax
benefit;
• are a veteran who has separated from
service and who served in the military
for at least 20 years, has a 100 percent
service related disability or were honorably discharged and receive a military
pension or other retirement pay for
your service in the military;
• received a Schedule KPI or KS reporting a credit for increasing research
activities;
• purchased transit passes to resell or
give to your employees;
• paid Minnesota alternative minimum
tax in prior years and are not required
to pay it in 2013; or
• invested in a qualified business in East
Grand Forks, Breckenridge, Dilworth,
Moorhead or Ortonville, and the business has been certified as qualified for
the SEED Capital Investment Program.
Report the total of all credits from Schedule M1C on line 18 of Form M1. Include
any schedules you completed when filing
your return.
Lines 21–26
Line 21—Nongame Wildlife Fund
You can help preserve Minnesota’s
nongame wildlife, such as bald eagles
and loons, by donating to the Nongame
Wildlife Fund. If you wish to donate,
enter the amount on line 21. This amount
will decrease your refund or increase the
amount you owe.
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
Lines 23–29
Line 23—Minnesota Income Tax
Withheld (Schedule M1W)
If you received W-2, 1099 or W-2G forms,
or Schedules KPI, KS or KF showing
Minnesota income tax was withheld for
you for 2013, you must complete Schedule M1W, Minnesota Income Tax Withheld.
Include the schedule when you file your
Form M1. If the schedule is not enclosed,
processing of your return will be delayed
and your withholding amount may be
disallowed.
Contact the department if you are uncertain of the amounts paid.
Line 25—Child and Dependent
Care Credit (Schedule M1CD)
To qualify for the Child and Dependent
Care Credit, your household income—
federal adjusted gross income plus most
nontaxable income—must be $38,570 or
less, and one of the following conditions
must apply:
• you paid someone (other than your
dependent 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 qualified expenses match the federal credit for child and dependent care
expenses; OR
• you were an operator of a licensed family daycare home caring for your own
dependent child who had not reached
the age of six by the end of the year; OR
• you are married and filing a joint
return, your child was born in 2013,
and you did not participate in a pre-tax
dependent care assistance program.
If one of the above conditions applies
to you, complete and include Schedule
M1CD, Child and Dependent Care Credit,
to determine your credit.
Do not send in your W-2, 1099 or W-2G
forms. Keep your W-2, 1099 and W-2G
forms with your tax records and have
them available if requested by the department.
Unlike the federal credit, which is allowed
only up to the amount of your tax liability, the Minnesota credit is refundable. So
you may be able to receive a refund even
if you have no tax liability.
Line 24—Minnesota Estimated Tax
and Extension Payments
Enter the number of qualifying persons in
the box provided on line 25.
Only three types of payments can be
included on line 24. They are:
• your total 2013 Minnesota estimated
tax payments made in 2013 and 2014,
either paid electronically or with Form
M14;
• the portion of your 2012 Minnesota
income tax refund designated on your
2012 Form M1 to be applied to 2013
estimated tax; and
• any payment made by the regular due
date when you are filing after the due
date, either paid electronically or with
Form M13.
Line 26—Minnesota Working
Family Credit (Schedule M1WFC)
If you qualify for the federal earned income credit, you may also qualify for the
Minnesota Working Family Credit.
Use Schedule M1WFC, Working Family
Credit, and the WFC table on pages 20–23
to determine your Minnesota credit.
Nonresidents and part-year residents may
qualify for this credit based on the percentage of income taxable to Minnesota.
If you complete Schedule M1WFC, include the schedule with Form M1. Enter
the number of your qualifying children in
the box provided on line 26.
Line 27—K–12 Education Credit
(Schedule M1ED)
You may receive a credit if you paid
education-related expenses in 2013 for
your qualifying children in grades kindergarten through 12 (K–12). See qualifying
expenses on page 13.
Married persons filing separate returns
cannot claim this credit.
To qualify, your household income—
which is your federal adjusted gross
income plus most nontaxable income—
must be under the limit based on the
number of qualifying children you have
in grades K–12. A qualifying child is the
same as for the federal earned income
credit.
If your total number of
qualifying children is:
Your household
income limit is:
1 or 2 . . . . . . . . . . . . .
3 . . . . . . . . . . . . . . . . .
4 . . . . . . . . . . . . . . . . .
5 . . . . . . . . . . . . . . . . .
6 or more . . . . . . . . . .
$37,500
$39,500
$41,500
$43,500
*
* For more than 5 children, the limit is
$43,500 plus $2,000 for each additional
qualifying child.
If you qualify for the credit, complete
Schedule M1ED, K–12 Education Credit,
(included in this booklet) and include
with Form M1. Enter the number of
qualifying children in the box provided
on line 27.
Line 28—Business and Investment
Credits (Schedule M1B)
Complete and include Schedule M1B,
Business and Investment Credits, if you
qualify for any of the following credits
as a sole proprietor or if you received a
credit as reported on the Schedule KPI,
KS or KF that you received as a partner of
a partnership, shareholder of an S corporation or beneficiary of a trust:
• angel investment tax credit (you must
have received a certificate from Department of Employment and Economic Development);
15
Lines 30–31
• credit for historic structure rehabilitation;
• JOBZ jobs credit;
• credit for tuberculosis testing on cattle
(you must have owned cattle in Minnesota and incurred expenses to test
your cattle for tuberculosis); or
• enterprise zone credit.
Refund or Amount Due
Lines 30–35
Line 30—Your Refund
If line 29 is more than line 22, subtract line
22 from line 29, then subtract the amount, if
any, on line 33. This is your 2013 Minnesota
income tax refund. If the result is zero, you
must still file your return.
Of the amount on line 30, you may choose
to:
1 have the entire refund deposited directly
into a checking or savings account (see
the line 31 instructions); or
2 receive the entire refund in the mail as a
paper check (skip lines 31, 32, 34 and 35);
3 apply all or a portion of your refund
toward your 2014 estimated taxes. The
remaining balance, if any, may be directly
deposited into your checking or savings
account, or mailed to you.
If you owe Minnesota or federal taxes,
criminal fines or a debt to a state or county
agency, district court, qualifying hospital
or public library, the department will apply
your refund to the amount you owe. If you
participate in the Senior Citizens Property
Tax Deferral Program, your refund will be
applied to your deferred property tax total.
Your Social Security number will be used
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 2013 return no
later than October 15, 2017, or your right to
receive the refund lapses.
Line 31—Direct Deposit of Refund
If you want the refund on line 30 to be
directly deposited into your checking
or savings account, enter the requested
information on line 31.
Note: You must use an account not associated with any foreign banks.
Refer to the sample below to find the routing and account numbers.
The routing number must have nine
digits.
The account number may contain up to
17 digits (both numbers and letters). If
your account number is less than 17 digits,
enter the number starting with the first
box on the left—leave out any hyphens,
spaces and symbols—and leave any unused boxes blank.
If the routing or account number is incorrect or is not accepted by your financial
institution, your refund will be sent to you
in the form of a paper check. Your refund
Did You Purchase Items Over the Internet or Through Mail Order This Year?
Minnesota Use Tax
If you purchased taxable items for your
own use without paying sales tax, you
probably owe use tax. The use tax is the
same rate as the state sales tax.
Here are some cases when use tax is due:
• You buy taxable items over the Internet,
by mail order, from a shopping channel,
etc., and the seller doesn’t collect Minnesota sales tax from you.
• A seller in another state or country
does not collect any sales tax from you
on a sale of an item that is taxed by
Minnesota.
• An out-of-state seller 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.
If your total purchases subject to use tax
are less than $770 in a calendar year, you
are not required to file a use tax return.
This exemption applies only to items for
personal use, not to items for business use.
16
If your total purchases subject to use tax
are $770 or more, you owe use tax on all
taxable items purchased during the year.
File and pay your use tax by April 15 following the year of purchase. To do so:
• File a paper Form UT1, Individual Use
Tax Return.
• Go to www.revenue.state.mn.us and
login. Enter your Social Security number and click on “Individual use tax,” or
Local Use Taxes
Form UT1 and Fact Sheet 156, Use Tax for
Individuals, are available on our website or
by calling 651-296-6181 or 1-800-657-3777.
If you buy taxable items for use in the cities
and counties listed in below, you must also
pay local use taxes at the rates listed.
Local Use Tax Rates
City/CountyRate
Albert Lea . . . . . . . . . 0.5%
Austin . . . . . . . . . . . . . 0.5%
Baxter . . . . . . . . . . . . 0.5%
Bemidji . . . . . . . . . . . 0.5%
Brainerd . . . . . . . . . . . 0.5%
Clearwater . . . . . . . . . 0.5%
Cloquet . . . . . . . . . . . . . 0.5%
Cook County . . . . . . . 1.0%
Duluth . . . . . . . . . . . . 1.0%
Fergus Falls . . . . . . . . 0.5%
Hennepin County . . . . 0.15%
Hermantown . . . . . . . 0.5%
Hutchinson . . . . . . . . 0.5%
City/CountyRate
Lanesboro . . . . . . . . . . 0.5%
Mankato . . . . . . . . . . 0.5%
Marshall . . . . . . . . . . . . 0.5%
Medford . . . . . . . . . . . . 0.5%
Minneapolis . . . . . . . 0.5%
New Ulm . . . . . . . . . . 0.5%
North Mankato . . . . . 0.5%
Olmsted County Transit
Improvement* . . . . . . . 0.25%
Owatonna . . . . . . . . . . 0.5%
Proctor . . . . . . . . . . . . 0.5%
Rice County Transit
Improvement* . . . . . . . 0.25%
City/CountyRate
Rochester . . . . . . . . . . 0.5%
St. Cloud area (Sartell,
Sauk Rapids, St. Augusta,
St. Cloud, St. Joseph
and Waite Park) . . . . . 0.5%
St. Paul . . . . . . . . . . . . 0.5%
Transit Improvement
(Anoka, Dakota, Hennepin,
Ramsey and Washington
Counties) . . . . . . . . . 0.25%
Two Harbors . . . . . . . . 0.5%
Willmar . . . . . . . . . . . . 0.5%
Worthington . . . . . . . . 0.5%
* Olmsted County and Rice County Transit Improvement each began Jan. 1, 2014.
Lines 32–35
may also be issued as a paper check if a
portion was recaptured to pay a debt you
owe or an adjustment was made to your
return.
If you are filing your return after April 15,
2014, a late payment penalty, a late filing
penalty and interest may be due (see
page 6). If you file a paper return and you
include penalty and interest with your
check payment, enclose the worksheet
from the M60 instructions or a separate
statement showing how you arrived at
the penalty and interest. Do not include
the late-filing or late-payment penalty or
interest on line 32.
By completing line 31, you are authorizing the department and your financial
institution to initiate electronic credit
entries, and if necessary, debit entries and
adjustments for any credits made in error.
Line 32—Amount You Owe
If line 22 is more than line 29, you owe
additional Minnesota income tax for
2013. If the difference is $500 or more,
read the instructions for line 33 to determine line 32.
Line 33—Penalty for Underpayment
of 2013 Estimated Tax (Schedule
M15)
You may owe a penalty if:
• line 20 is more than line 29, and the difference is $500 or more; or
• you did not make a required estimated
tax payment on time. This is true even
if you have a refund.
Subtract line 29 from line 22, and add the
amount, if any, from line 33. Enter the
result on line 32. This is the Minnesota
income tax you must pay. Pay your tax
using one of the methods described in
Payment Options on page 5.
Complete Schedule M15, Underpayment
of Estimated Income Tax, to determine if
you owe a penalty. Enter the penalty, if
any, on line 33 of Form M1. Also, subtract
Voter Registration
the penalty amount from line 30 or add
it to line 32 of Form M1. The penalty will
increase the tax you owe or decrease your
refund amount. Include Schedule M­15
with your return.
To avoid this penalty next year, you may
want to make larger 2014 estimated tax
payments or ask your employer to increase your withholding.
Lines 34 and 35—2014 Estimated
Tax
If you are paying 2014 estimated tax, you
may apply all or part of your 2013 refund
to your 2014 estimated tax.
On line 34, enter the portion of line 30
you want refunded to you.
On line 35, enter the amount from line 30
you want applied to your 2014 estimated
tax. The total of lines 34 and 35 must
equal line 30.
If you are not sure whether you must pay
2014 estimated tax, read Estimated Payments on page 6.
You must be registered before you can vote in Minnesota. Unless you change your address, change your name or fail to vote at least once every four years,
your voter registration is permanent.
For more information or assistance, call your county auditor’s office or visit the Secretary of State’s website at www.sos.state.mn.us.
MINNESOTA VOTER REGISTRATION APPLICATION
If you check “NO” to either of the questions below, DO NOT complete this form.
Yes
No
Will you be at least 18 on or before the next election?
1. Are you a U.S. citizen?
2.
Last Name or Surname
3.
Address Where You Live (residence)
4.
If Mail Cannot Be Delivered To The Address Above, Provide P.O. Box
5.
Date of Birth (not today's date)
7.
Mark one box and provide the number that applies to you:
I have a MN-issued driver’s license or MN ID card number:
First Name
Apt. #
__________--__________--
City
Yes
No
Middle Name
Zip Code
Suffix (Jr., Sr., II)
County
City
Zip Code
Phone Number
19____________ 6.
___________ -- ____________ -- ________________________
XXX-XX-
I do not have a MN-issued driver’s license or MN ID card. The last four digits of my Social Security Number are:
I do not have a MN-issued driver’s license, a MN-issued ID card, or a Social Security Number.
If you were previously registered to vote under a different name or address, fill in numbers 8 & 9.
Previous First Name
Previous Middle Name
8. Previous Last Name
9.
Previous Address Where You Were Last Registered
City
State
Zip Code
Read The Statement Below And Sign Only If All Parts Apply To You.
I certify that I: will be at least 18 years old on election day; am a citizen of the United States; will have resided in Minnesota for 20 days immediately preceding election
day; maintain residence at the address given on the registration form; am not under court-ordered guardianship in which the court order revokes my right to vote; have
not been found by a court to be legally incompetent to vote; have the right to vote because, if I have been convicted of a felony, my felony sentence has expired (been
completed) or I have been discharged from my sentence; and have read and understand this statement, that giving false information is a felony punishable by not more
than 5 years imprisonment or a fine of not more than $10,000, or both.
Date: ______--______--20________
Sign Here
X
______________________________________________________________________________
To register to vote in Minnesota,
you must meet all three of the
following qualifications:
1. A citizen of the United States
of America; and
2. A resident of Minnesota at
least 20 days before election
day; and
3. At least 18 years old by election
day.
Instructions to voter:
1. Complete lines 1-9 on the
Minnesota Voter Registration
Application.
2. Phone number is optional.
3. Sign and date the Minnesota
Voter Registration Application.
Return to your county auditor or:
Secretary of State
60 Empire Drive
Suite 100
St. Paul, MN 55103
17
How to Complete a Paper Return
Form M1 is Scannable
The Department of Revenue uses scanning equipment to capture the information from paper income tax returns. It
is important that you follow the instructions below so your return is processed quickly and accurately.
A
Use black ink to enter the numbers inside the boxes. Do
not highlight numbers, as this prevents the equipment from
reading the numbers.
B
Please print and use CAPITAL LETTERS when entering
your name, your spouse’s name and current address. Capital
letters are easier to recognize.
C
H
Do not write extra numbers, symbols or notes on your
return, such as cents, dashes, decimal points or dollar signs.
Enclose any explanations on a separate sheet, unless you are
instructed to write explanations on your return.
I
Do not staple or tape any enclosures to your return.
If you want to ensure your papers stay together, use a paperclip.
Print your numbers like this:
M1
201311
2013 Individual Income Tax
Leave unused boxes blank . Do not use staples on anything you submit .
Leave lines blank if they do not apply to you or if the
amount is zero. Leave unused boxes blank.
F
Place an X in an oval box like this:
G
Reporting a negative amount. If your federal adjusted
gross income on line D or the amounts on line 1, 4 or 12b
are negative amounts (losses), place an X in the oval box
provided on the line (see example below). Failure to do so will
result in the loss being read by our processing equipment as
a positive amount. Do not use parentheses or a minus sign to
indicate a negative amount.
If a negative number, place an X in oval box.
,
,
. 00
G
Filing Status
Please Print
If a Joint Return, Spouse’s First Name and Initial
Your Social Security Number
Spouse’s Last Name
Spouse’s Social Security Number
Current Home Address (Street, Apartment Number, Route)
2013 Federal
Filing Status
(place an X in
one oval box):
(1) Single
(4) Head of
household
If you want $5 to go to help candidates for state offices pay campaign expenses, you may each enter
the code number for the party of your choice . This
will not increase your tax or reduce your refund .
(2) Married
filing joint
(5) Qualifying
widow(er)
Zip Code
. 00
,
Spouse’s Date of Birth
(3) Married
filing separate:
Enter spouse’s name and
Social Security number here
Political Party and Code Number:
Republican . . . . . . . . . . . 11 Grassroots . . . . . . . . . . . 14
Democratic Farmer-Labor 12 Libertarian . . . . . . . . . . . 16
Independent . . . . . . . . . . 13 General Campaign Fund 99
From Your Federal Return (for line references see instructions), enter the amount of:
A Wages, salaries, tips, etc.:
B IRA, Pensions and annuities:
C Unemployment:
,
Your Date of Birth
Place an X if a
New Address:
State
State Elections Campaign Fund
Fund
F
Last Name
City
Federal
E
Use whole dollars. You must round the dollar amounts
on your Form M1 and schedules to the nearest dollar. Drop
amounts less than 50 cents and increase amounts 50 cents or
more to the next dollar. For example: 129.49 becomes 129,
and 129.50 becomes 130.
Place
an X If a
Foreign
Address:
Do not send W-2s. Enclose Schedule M1W to
claim Minnesota withholding.
D
Note: Do not put a slash through the “0” (Ø) or “7” (7); it may B
be read as an “8.”
,
. 00
,
. 00
1 Federal taxable income (from line 43 of federal Form 1040,
line 27 of Form 1040A or line 6 of Form 1040EZ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 State income tax or sales tax addition . If you itemized deductions
on federal Form 1040, complete the worksheet in the instructions . . . . . . . . . . . . . . . . 2
3 Other additions to income, including disallowed standard deduction for married/
widowed taxpayers, itemized deductions, personal exemptions, and non-Minnesota
bond interest (see instructions; enclose Schedule M1M) . . . . . . . . . . . . . . . . . . . . . . . . 3
Your code:
D Federal adjusted gross income:
If a negative number, place an X in oval box.
,
. 00
,
If a negative number, place an X in oval box.
,
,
,
,
. 00
. 00
,
,
,
,
,
,
. 00
. 00
. 00
5 State income tax refund from line 10 of federal Form 1040 . . . . . . . . . . . . . . . . . . . . . . 5
6 Other subtractions, such as net interest or mutual fund dividends from U .S . bonds
or K-12 education expenses (see instructions; enclose Schedule M1M) . . . . . . . . . . . . 6
,
,
,
,
,
,
,
,
,
,
,
,
. 00
. 00
. 00
. 00
. 00
. 00
8 Minnesota taxable income . Subtract line 7 from line 4 . If zero or less, leave blank . . . . . . 8
9 Tax from the table in the M1 instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 Alternative minimum tax (enclose Schedule M1MT) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Full-year residents: Enter the amount from line 11 on line 12 . Skip lines 12a and 12b .
Part-year residents and nonresidents: From Schedule M1NR, enter the tax from line 27 on
line 12, from line 23 on line 12a, and from line 24 on line 12b (enclose Schedule M1NR) . . . . . 12
a.
M1NR,
line 23:
,
,
b.
M1NR,
line 24:
If a negative number, place an X in oval box.
,
,
,
. 00
,
,
,
. 00
. 00
,
13 Tax on lump-sum distribution (enclose Schedule M1LS) . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Tax before credits . Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
9994
18
Spouse’s code:
If a negative number, place an X in oval box.
4 Add lines 1 through 3 (if a negative number, place an X in the oval box) . . . . . . . . . . . . . 4
7 Total subtractions . Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Tax Before Credits
Your First Name and Initial
Before You Mail Your Return
Sign and Date Your Return
If you are married and filing a joint
return, both spouses must sign. An unsigned return is not considered valid. You
may be subject to interest and penalties
if you fail to sign. If you paid someone to
prepare your return, that person must also
sign and provide their federal preparer ID
number.
To choose limited authority for preparer.
You may check the box at the bottom of
the return to give the department your
permission to discuss your tax return with
this paid preparer. Checking the box does
not give your preparer the authority to
sign any tax documents on your behalf or
to represent you at any audit or appeals
conference. For these types of authorities, you must file a power of attorney. For
details, see page 7.
To choose not to file electronically. If
you do not want your preparer to file your
return electronically, check the appropriate box at the bottom of the return. Preparers who filed more than 10 Minnesota
returns last year are required to electronically file all Minnesota returns, unless you
indicate otherwise.
Include Copies of Federal
Forms
In addition to your Form M1 and all the
Minnesota schedules you are required to
complete, also enclose complete copies of
your 2013 federal return and schedules.
How to Assemble
Organize Form M1, its schedules and
other documentation—when required—
in the following order:
1 Form M1, including page 2 if it is not
printed on the back of your Form M1,
2 Schedule M1W showing Minnesota
withholding (Do not submit W-2,
1099 or W-2G forms with your return.),
3 Any schedules KPI, KS and/or KF you
may have received that show Minnesota income tax withheld or available
credits,
4 Minnesota schedules that you used to
complete your return, according to the
sequence number printed at the top of
each, and
5 At the end, place a complete copy of
your federal return and schedules.
Do not staple or tape any enclosures to
your return. If you want to ensure your
papers stay together, use a paperclip.
If you do not enclose the required documentation, the department may send
your return back to you.
Make copies of all your forms and
schedules. Keep the copies and your
W-2 forms with your tax records at least
through 2017. You will be charged a fee
to request copies of your forms from the
department.
Also, if you are claiming the K–12 education subtraction or credit, keep with your
tax records original receipts and other
documentation to substantiate your qualifying education expenses.
Important Reminders
Enclose Schedule M1W When Required
If You Pay Your Tax With a Check
Do not send in your W-2, 1099 or W-2G forms. Keep these
forms with your tax records and save your 2013 tax records at least
through 2017. The department may ask you to show these records if
there is any question.
Your check authorizes us to make a one-time electronic fund transfer from your account. You will not receive your canceled check.
If you are claiming Minnesota income tax withheld on line 23 of
your Form M1, you must complete and enclose Schedule M1W
with your return. If the schedule is not enclosed, processing of
your refund will be delayed, and the department may disallow the
amount of your withholding.
If you owe an amount on line 32 of Form M1 and you pay by
check, you must complete a Form M60 payment voucher, which is
included in this booklet. If you are filing a paper Form M1, send the
voucher and your check separately from your return to ensure that
your payment is properly credited to your account.
If You Pay Your Tax After the Due Date
If you pay your tax after April 15, 2014, you must pay penalty and
interest on the unpaid amount (see page 6 for details). Use the
worksheet in the M60 instructions to determine the penalty and interest to include with your tax payment. Form M1 does not include
a line to report penalty or interest.
19
114755
125565
146475
167285
188195
20 89105
22 98115
24106125
26115135
28123145
30132155
32140165
33149175
35157185
37166195
39174205
41183215
43191225
45200235
47208245
49217255
51225265
53234275
55242285
56251295
58259305
60268315
62276325
64285335
66293345
68302355
70310365
72319375
74327385
76336395
1,0001,100
1,1001,200
1,2001,300
1,3001,400
1,4001,500
1,5001,600
1,6001,700
1,7001,800
1,8001,900
1,9002,000
2,0002,100
2,1002,200
2,2002,300
2,3002,400
2,4002,500
2,5002,600
2,6002,700
2,7002,800
2,8002,900
2,9003,000
3,0003,100
3,1003,200
3,2003,300
3,3003,400
3,4003,500
3,5003,600
3,6003,700
3,7003,800
3,8003,900
3,9004,000
Married filing jointly
and you have:
68302355
70310365
72319375
74327385
76336395
58259305
60268315
62276325
64285335
66293345
49217255
51225265
53234275
55242285
56251295
39174205
41183215
43191225
45200235
47208245
30132155
32140165
33149175
35157185
37166195
20 89 105
22 98 115
24106125
26115135
28123145
114755
125565
146475
167285
188195
145
31315
52125
73035
93845
your credit is
no
one
two
children child children
500600
600700
700800
800900
9001,000
your credit is
no
one
two
childrenchildchildren
145
31315
52125
73035
93845
but
less than
1 100
100200
200300
300400
400500
at
least
of Schedule
M1WFC is:
Single, head of household
or qualifying widow(er)
and you have:
Single, head of household
or qualifying widow(er)
and you have:
Married filing jointly
and you have:
your credit is
87387455
89395465
91404475
93412485
95421495
77344405
79353415
81361425
83370435
85378445
7,5007,600
7,6007,700
7,7007,800
7,8007,900
7,9008,000
7,0007,100
7,1007,200
7,2007,300
7,3007,400
7,4007,500
6,5006,600
6,6006,700
6,7006,800
6,8006,900
6,9007,000
6,0006,100
6,1006,200
6,2006,300
6,3006,400
6,4006,500
5,5005,600
5,6005,700
5,7005,800
5,8005,900
5,9006,000
122642755
122650765
122659775
122667785
122676795
122599705
122608715
122616725
122625735
122633745
122557655
122565665
122574675
122582685
122591695
116514605
118523615
120531625
121540635
122548645
106472555
108480565
110489575
112497585
114506595
5,0005,100 97429505
5,1005,200 98438515
5,2005,300 100446525
5,3005,400 102455535
5,4005,500 104463545
4,0004,100
4,1004,200
4,2004,300
4,3004,400
4,4004,500
4,5004,600
4,6004,700
4,7004,800
4,8004,900
4,9005,000
122642755
122650765
122659775
122667785
122676795
122599705
122608715
122616725
122625735
122633745
122557655
122565665
122574675
122582685
122591695
116514605
118523615
120531625
121540635
122548645
106472555
108480565
110489575
112497585
114506595
97429505
98438515
100446525
102455535
104463545
87387455
89395465
91404475
93412485
95421495
77344405
79353415
81361425
83370435
85378445
your credit is
at
but
noonetwo noonetwo
least less than childrenchildchildren childrenchildchildren
of Schedule
M1WFC is:
If line 1 or line 3
Married filing jointly
and you have:
122812955
122813965
122813975
122813985
122813995
122
122
122
122
122
92812955
90813965
88813975
86813985
84813995
8131,005
8131,015
8131,025
8131,035
8131,045
8131,055
8131,065
8131,075
8131,085
8131,095
8131,105
8131,115
8131,125
8131,135
8131,145
8131,155
8131,165
8131,175
8131,185
8131,195
82
80
78
77
75
73
71
69
67
65
63
61
59
57
55
54
52
50
48
46
9,5009,600
9,6009,700
9,7009,800
9,8009,900
9,90010,000
10,00010,100
10,10010,200
10,20010,300
10,30010,400
10,40010,500
10,50010,600
10,60010,700
10,70010,800
10,80010,900
10,90011,000
11,00011,100
11,10011,200
11,20011,300
11,30011,400
11,40011,500
11,50011,600
11,60011,700
11,70011,800
11,80011,900
11,90012,000
122
122
122
122
122
122
122
122
122
122
122
122
122
122
122
122769905
122778915
122786925
122795935
122803945
9,0009,100 101769905
9,1009,200 99778915
9,2009,300 98786925
9,3009,400 96795935
9,4009,500 94803945
813 1,155
813 1,165
813 1,175
813 1,185
813 1,195
813 1,105
813 1,115
813 1,125
813 1,135
813 1,145
813 1,055
813 1,065
813 1,075
813 1,085
813 1,095
813 1,005
813 1,015
813 1,025
813 1,035
813 1,045
122727855
122735865
122744875
122752885
122761895
111727855
109735865
107744875
105752885
103761895
8,5008,600
8,6008,700
8,7008,800
8,8008,900
8,9009,000
your credit is
122684805
122693815
122701825
122710835
122718845
120684805
119693815
117701825
115710835
113718845
your credit is
no one two
no one two
childrenchild children childrenchildchildren
Single, head of household
or qualifying widow(er)
and you have:
8,0008,100
8,1008,200
8,2008,300
8,3008,400
8,4008,500
at
but
least less than
of Schedule
M1WFC is:
If line 1 or line 3
Minnesota Working Family Credit (WFC) Table. This is not a tax table.
If line 1 or line 3
20
but
less than
1 2,00012,100
12,10012,200
12,20012,300
12,30012,400
12,40012,500
12,50012,600
12,60012,700
12,70012,800
12,80012,900
12,90013,000
13,00013,100
13,10013,200
13,20013,300
13,30013,400
13,40013,500
13,50013,600
13,60013,700
13,70013,800
13,80013,900
13,90014,000
14,00014,100
14,10014,200
14,20014,300
14,30014,400
14,40014,500
14,50014,600
14,60014,700
14,70014,800
14,80014,900
14,90015,000
15,00015,100
15,10015,200
15,20015,300
15,30015,400
15,40015,500
15,50015,600
15,60015,700
15,70015,800
15,80015,900
15,90016,000
at
least
of Schedule
M1WFC is:
If line 1 or line 3
8131,205
8131,215
8131,225
8131,235
8131,245
8131,255
8131,265
8131,275
8131,285
8131,295
8131,305
8131,315
8131,325
8131,335
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
8131,343
44
42
40
38
36
34
33
31
29
27
25
23
21
19
17
15
13
11
10
8
6
4
2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
your credit is
no
one
two
childrenchildchildren
Single, head of household
or qualifying widow(er)
and you have:
79
77
75
73
72
89
87
85
83
81
98
96
94
93
91
108
106
104
102
100
117
116
114
112
110
122
122
122
121
119
122
122
122
122
122
122
122
122
122
122
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,305
813 1,315
813 1,325
813 1,335
813 1,343
813 1,255
813 1,265
813 1,275
813 1,285
813 1,295
813 1,205
813 1,215
813 1,225
813 1,235
813 1,245
your credit is
no
one
two
children child children
Married filing jointly
and you have:
Single, head of household
or qualifying widow(er)
and you have:
Married filing jointly
and you have:
16,00016,100
16,10016,200
16,20016,300
16,30016,400
16,40016,500
16,50016,600
16,60016,700
16,70016,800
16,80016,900
16,90017,000
17,00017,100
17,10017,200
17,20017,300
17,30017,400
17,40017,500
17,50017,600
17,60017,700
17,70017,800
17,80017,900
17,90018,000
18,00018,100
18,10018,200
18,20018,300
18,30018,400
18,40018,500
18,50018,600
18,60018,700
18,70018,800
18,80018,900
18,90019,000
19,00019,100
19,10019,200
19,20019,300
19,30019,400
19,40019,500
19,50019,600
19,60019,700
19,70019,800
19,80019,900
19,90020,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
9731,343
9731,343
9731,343
9731,343
9731,343
9731,343
9731,343
9731,343
9731,343
9731,343
9711,343
9731,343
9731,343
9731,343
9731,343
9281,343
9371,343
9451,343
9541,343
9621,343
8861,343
8941,343
9031,343
9111,343
9201,343
8431,343
8521,343
8601,343
8691,343
8771,343
8131,343
8131,343
8181,343
8261,343
8351,343
8131,343
8131,343
8131,343
8131,343
8131,343
your credit is
3
1
0
0
0
12
10
8
7
5
22
20
18
16
14
31
29
28
26
24
41
39
37
35
33
50
49
47
45
43
60
58
56
54
52
70
68
66
64
62
973 1,343
973 1,343
973 1,343
973 1,343
973 1,343
973 1,343
973 1,343
973 1,343
973 1,343
973 1,343
971 1,343
973 1,343
973 1,343
973 1,343
973 1,343
928 1,343
937 1,343
945 1,343
954 1,343
962 1,343
886 1,343
894 1,343
903 1,343
911 1,343
920 1,343
843 1,343
852 1,343
860 1,343
869 1,343
877 1,343
813 1,343
813 1,343
818 1,343
826 1,343
835 1,343
813 1,343
813 1,343
813 1,343
813 1,343
813 1,343
your credit is
at
but
noonetwo noonetwo
least less than childrenchildchildren childrenchildchildren
of Schedule
M1WFC is:
If line 1 or line 3
2 0,00020,100
20,10020,200
20,20020,300
20,30020,400
20,40020,500
20,50020,600
20,60020,700
20,70020,800
20,80020,900
20,90021,000
21,00021,100
21,10021,200
21,20021,300
21,30021,400
21,40021,500
21,50021,600
21,60021,700
21,70021,800
21,80021,900
21,90022,000
22,00022,100
22,10022,200
22,20022,300
22,30022,400
22,40022,500
22,50022,600
22,60022,700
22,70022,800
22,80022,900
22,90023,000
23,00023,100
23,10023,200
23,20023,300
23,30023,400
23,40023,500
23,50023,600
23,60023,700
23,70023,800
23,80023,900
23,90024,000
at
but
least less than
of Schedule
M1WFC is:
If line 1 or line 3
Married filing jointly
and you have:
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
8171,879
8121,879
8061,879
8001,879
7941,879
8461,847
8401,867
8351,879
8291,879
8231,879
8751,747
8691,767
8631,787
8581,807
8521,827
9031,647
8981,667
8921,687
8861,707
8801,727
9321,547
9261,567
9211,587
9151,607
9091,627
9611,447
9551,467
9491,487
9431,507
9381,527
9731,347
9731,367
9731,387
9721,407
9661,427
9731,343
9731,343
9731,343
9731,343
9731,343
your credit is
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
973 1,879
973 1,879
973 1,879
973 1,879
973 1,879
973 1,847
973 1,867
973 1,879
973 1,879
973 1,879
973 1,747
973 1,767
973 1,787
973 1,807
973 1,827
973 1,647
973 1,667
973 1,687
973 1,707
973 1,727
973 1,547
973 1,567
973 1,587
973 1,607
973 1,627
973 1,447
973 1,467
973 1,487
973 1,507
973 1,527
973 1,347
973 1,367
973 1,387
973 1,407
973 1,427
973 1,343
973 1,343
973 1,343
973 1,343
973 1,343
your credit is
no one two
no one two
childrenchild children childrenchildchildren
Single, head of household
or qualifying widow(er)
and you have:
Minnesota Working Family Credit (WFC) Table (cont). This is not a tax table.
21
but
less than
2 4,00024,100
24,10024,200
24,20024,300
24,30024,400
24,40024,500
24,50024,600
24,60024,700
24,70024,800
24,80024,900
24,90025,000
25,00025,100
25,10025,200
25,20025,300
25,30025,400
25,40025,500
25,50025,600
25,60025,700
25,70025,800
25,80025,900
25,90026,000
26,00026,100
26,10026,200
26,20026,300
26,30026,400
26,40026,500
26,50026,600
26,60026,700
26,70026,800
26,80026,900
26,90027,000
27,00027,100
27,10027,200
27,20027,300
27,30027,400
27,40027,500
27,50027,600
27,60027,700
27,70027,800
27,80027,900
27,90028,000
at
least
of Schedule
M1WFC is:
7891,879
7831,879
7771,879
7721,879
7661,879
7601,879
7541,879
7491,876
7431,866
7371,855
7311,845
7261,835
7201,824
7141,814
7091,804
7031,794
6971,783
6911,773
6861,763
6801,752
6741,742
6681,732
6631,721
6571,711
6511,701
6451,691
6401,680
6341,670
6281,660
6231,649
6171,639
6111,629
6051,618
6001,608
5941,598
5881,588
5821,577
5771,567
5711,557
5651,546
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
your credit is
no
one
two
childrenchildchildren
Single, head of household
or qualifying widow(er)
and you have:
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
894 1,879
888 1,879
883 1,879
877 1,879
871 1,879
923 1,879
917 1,879
911 1,879
906 1,879
900 1,879
951 1,879
946 1,879
940 1,879
934 1,879
929 1,879
973 1,879
973 1,879
969 1,879
963 1,879
957 1,879
973 1,879
973 1,879
973 1,879
973 1,879
973 1,879
973 1,879
973 1,879
973 1,879
973 1,879
973 1,879
973 1,879
973 1,879
973 1,879
973 1,879
973 1,879
973 1,879
973 1,879
973 1,879
973 1,879
973 1,879
your credit is
no
one
two
children child children
Married filing jointly
and you have:
Single, head of household
or qualifying widow(er)
and you have:
Married filing jointly
and you have:
0
0
0
0
0
2 8,50028,600
28,60028,700
28,70028,800
28,80028,900
28,90029,000
29,00029,100
29,10029,200
29,20029,300
29,30029,400
29,40029,500
29,50029,600
29,60029,700
29,70029,800
29,80029,900
29,90030,000
30,00030,100
30,10030,200
30,20030,300
30,30030,400
30,40030,500
30,50030,600
30,60030,700
30,70030,800
30,80030,900
30,90031,000
31,00031,100
31,10031,200
31,20031,300
31,30031,400
31,40031,500
31,50031,600
31,60031,700
31,70031,800
31,80031,900
31,90032,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2 8,00028,100
28,10028,200
28,20028,300
28,30028,400
28,40028,500
3591,176
3531,165
3481,155
3421,145
3361,134
3881,227
3821,217
3761,206
3701,196
3651,186
4161,279
4111,268
4051,258
3991,248
3931,237
4451,330
4391,320
4331,309
4281,299
4221,289
4741,382
4681,371
4621,361
4561,351
4511,340
5021,433
4971,423
4911,412
4851,402
4791,392
5311,485
5251,474
5191,464
5141,454
5081,443
5601,536
5541,526
5481,515
5421,505
5371,495
your credit is
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
665 1,726
659 1,715
654 1,705
648 1,695
642 1,684
694 1,777
688 1,767
682 1,756
676 1,746
671 1,736
722 1,829
717 1,818
711 1,808
705 1,798
699 1,787
751 1,879
745 1,870
739 1,859
734 1,849
728 1,839
780 1,879
774 1,879
768 1,879
762 1,879
757 1,879
808 1,879
802 1,879
797 1,879
791 1,879
785 1,879
837 1,879
831 1,879
825 1,879
820 1,879
814 1,879
866 1,879
860 1,879
854 1,879
848 1,879
843 1,879
your credit is
at
but
noonetwo noonetwo
least less than childrenchildchildren childrenchildchildren
of Schedule
M1WFC is:
If line 1 or line 3
3 2,00032,100
32,10032,200
32,20032,300
32,30032,400
32,40032,500
32,50032,600
32,60032,700
32,70032,800
32,80032,900
32,90033,000
33,00033,100
33,10033,200
33,20033,300
33,30033,400
33,40033,500
33,50033,600
33,60033,700
33,70033,800
33,80033,900
33,90034,000
34,00034,100
34,10034,200
34,20034,300
34,30034,400
34,40034,500
34,50034,600
34,60034,700
34,70034,800
34,80034,900
34,90035,000
35,00035,100
35,10035,200
35,20035,300
35,30035,400
35,40035,500
35,50035,600
35,60035,700
35,70035,800
35,80035,900
35,90036,000
at
but
least less than
of Schedule
M1WFC is:
If line 1 or line 3
Married filing jointly
and you have:
3021,073
2961,062
2901,052
2851,042
2791,031
2731,021
2671,011
2621,000
256 990
250 980
244
239
233
227
221
216
210
204
199
193
187
181
176
170
164
158
153
147
141
136
130
124
118
113
107
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
764
753
743
733
722
815
805
794
784
774
867
856
846
836
825
918
908
897
887
877
970
959
949
939
928
3301,124
3251,114
3191,103
3131,093
3071,083
0
0
0
0
0
your credit is
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4361,314
4301,303
4241,293
4191,283
4131,272
4641,365
4591,355
4531,344
4471,334
4421,324
4931,417
4871,406
4821,396
4761,386
4701,375
5221,468
5161,458
5101,447
5051,437
4991,427
5501,520
5451,509
5391,499
5331,489
5271,478
579 1,571
573 1,561
568 1,550
5621,540
5561,530
608 1,623
602 1,612
596 1,602
590 1,592
585 1,581
636 1,674
631 1,664
625 1,653
619 1,643
613 1,633
your credit is
no one two
no one two
childrenchild children childrenchildchildren
Single, head of household
or qualifying widow(er)
and you have:
Minnesota Working Family Credit (WFC) Table (cont). This is not a tax table.
If line 1 or line 3
22
but
less than
3 6,00036,100
36,10036,200
36,20036,300
36,30036,400
36,40036,500
36,50036,600
36,60036,700
36,70036,800
36,80036,900
36,90037,000
37,00037,100
37,10037,200
37,20037,300
37,30037,400
37,40037,500
37,50037,600
37,60037,700
37,70037,800
37,80037,900
37,90038,000
38,00038,100
38,10038,200
38,20038,300
38,30038,400
38,40038,500
38,50038,600
38,60038,700
38,70038,800
38,80038,900
38,90039,000
39,00039,100
39,10039,200
39,20039,300
39,30039,400
39,40039,500
39,50039,600
39,60039,700
39,70039,800
39,80039,900
39,90040,000
40,00040,100
at
least
of Schedule
M1WFC is:
If line 1 or line 3
44
38
32
27
21
15
9
4
0
0
0
0
0
0
0
0 455
0444
0434
0424
0413
0403
0393
0382
0372
0362
0352
0341
0331
0321
0310
0300
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
506
496
485
475
465
558
547
537
527
516
609
599
588
578
568
2931,056
2871,046
2811,035
2751,025
2701,015
3211,108
3151,097
3101,087
3041,077
2981,066
3501,159
3441,149
3381,138
3331,128
3271,118
3781,211
3731,200
3671,190
3611,180
3561,169
4071,262
4011,252
3961,241
3901,231
3841,221
0207902
0201891
0195881
0189871
0184860
0178850
0235953
0229943
0224932
0218922
0212912
0 2641,005
0258994
0252984
0247974
0241963
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
72
67
61
55
50
0
0
0
0
0
661
650
640
630
619
0
0
0
0
0
your credit is
no
one
two
children child children
Married filing jointly
and you have:
0 101 712
0 95 702
0 90 691
0 84 681
0 78 671
your credit is
no
one
two
childrenchildchildren
Single, head of household
or qualifying widow(er)
and you have:
Single, head of household
or qualifying widow(er)
and you have:
Married filing jointly
and you have:
40,10040,200
4 0,20040,300
40,30040,400
40,40040,500
40,50040,600
40,60040,700
40,70040,800
40,80040,900
40,90041,000
41,00041,100
41,10041,200
41,20041,300
41,30041,400
41,40041,500
41,50041,600
41,60041,700
41,70041,800
41,80041,900
41,90042,000
42,00042,100
42,10042,200
42,20042,300
42,30042,400
42,40042,500
42,50042,600
42,60042,700
42,70042,800
42,80042,900
42,90043,000
43,00043,100
43,10043,200
43,20043,300
43,30043,400
43,40043,500
43,50043,600
43,60043,700
43,70043,800
43,80043,900
43,90044,000
44,00044,100
44,10044,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0 32
0 22
0 12
0 1
0 0
0 84
0 73
0 63
0 53
0 43
0135
0125
0115
0104
0 94
0187
0176
0166
0156
0146
0238
0228
0218
0207
0197
0290
0279
0269
0259
0249
your credit is
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0479
0469
0459
0448
0438
0428
0531
0520
0510
0500
0490
29582
23572
17562
12551
6541
58634
52623
46613
40603
35593
86 685
81 675
75 665
69 654
63644
0115737
0109726
0103716
0 98 706
0 92 696
0144788
0138778
0132768
0126757
0121747
0172840
0166829
0161819
0155809
0149799
your credit is
at
but
noonetwo noonetwo
least less than childrenchildchildren childrenchildchildren
of Schedule
M1WFC is:
If line 1 or line 3
4 4,20044,300
44,30044,400
44,40044,500
44,50044,600
44,60044,700
44,70044,800
44,80044,900
44,90045,000
45,00045,100
45,10045,200
45,20045,300
45,30045,400
45,40045,500
45,50045,600
45,60045,700
45,70045,800
45,80045,900
45,90046,000
46,00046,100
46,10046,200
46,20046,300
46,30046,400
46,40046,500
46,50046,600
46,60046,700
46,70046,800
46,80046,900
46,90047,000
47,00047,100
47,10047,200
47,20047,300
47,30047,400
47,40047,500
47,50047,600
47,60047,700
47,70047,800
47,80047,900
47,90048,000
48,00048,100
48,10048,200
48,20048,300
48,300 & over
at
but
least less than
of Schedule
M1WFC is:
If line 1 or line 3
Married filing jointly
and you have:
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0 0
0 0
0 0
0 0
0 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
000
000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
your credit is
0108
098
088
078
067
0160
0150
0139
0129
0119
0211
0201
0191
0181
0170
0263
0253
0242
0232
0222
0314
0304
0294
0284
0273
0366
0356
0345
0335
0325
0417
0407
0397
0387
0376
0 057
0 047
0 036
0 026
0 016
005
000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
your credit is
no one two
no one two
childrenchild children childrenchildchildren
Single, head of household
or qualifying widow(er)
and you have:
Minnesota Working Family Credit (WFC) Table (cont). This is not a tax table.
23
2013 Tax Tables
If line 8,
Form M1 is:
and you are:
at but single marriedmarried head
least less filing
filing
of
than jointly or sepa- house
qualifying rately
hold
widow(er)
If line 8,
Form M1 is:
and you are:
at but single marriedmarried head
least less filing
filing
of
than jointly or sepa- house
qualifying rately
hold
widow(er)
the tax to enter on line 9 is:
$0$20
$0 $0$0 $0
20100
3 33 3
100200
8 88 8
200300
13 1313 13
300400
19 1919 19
the tax to enter on line 9 is:
If line 8,
Form M1 is:
and you are:
at but single marriedmarried head
least less filing
filing
of
than jointly or sepa- house
qualifying rately
hold
widow(er)
the tax to enter on line 9 is:
4,9005,000 265
5,0005,100 270
5,1005,200 276
5,2005,300 281
5,3005,400 286
265265 265
270270 270
276276 276
281281 281
286286 286
9,90010,000
10,00010,100
10,10010,200
10,20010,300
10,30010,400
5 32
538
543
548
554
532532 532
538538 538
543543 543
548548 548
554554 554
400500
24
500600
29
600700
35
700800
40
800900
45
2424 24
2929 29
3535 35
4040 40
4545 45
5,4005,500 292
5,5005,600 297
5,6005,700 302
5,7005,800 308
5,8005,900 313
292292 292
297297 297
302302 302
308308 308
313313 313
10,40010,500
10,50010,600
10,60010,700
10,70010,800
10,80010,900
5 59
564
570
575
580
559559 559
564564 564
570570 570
575575 575
580580 580
9001,000 51
1,0001,100 56
1,1001,200 62
1,2001,300 67
1,3001,400 72
5151 51
5656 56
6262 62
6767 67
7272 72
5,9006,000 318
6,0006,100 324
6,1006,200 329
6,2006,300 334
6,3006,400 340
318318 318
324324 324
329329 329
334334 334
340340 340
10,90011,000
11,00011,100
11,10011,200
11,20011,300
11,30011,400
5 86
591
597
602
607
586586 586
591591 591
597597 597
602602 602
607607 607
1,4001,500 78
1,5001,600 83
1,6001,700 88
1,7001,800 94
1,8001,900 99
7878 78
8383 83
8888 88
9494 94
9999 99
6,4006,500 345
6,5006,600 350
6,6006,700 356
6,7006,800 361
6,8006,900 366
345345 345
350350 350
356356 356
361361 361
366366 366
11,40011,500
11,50011,600
11,60011,700
11,70011,800
11,80011,900
6 13
618
623
629
634
613613 613
618618 618
623623 623
629629 629
634634 634
1,9002,000 104
2,0002,100 110
2,1002,200 115
2,2002,300 120
2,3002,400 126
104104 104
110110 110
115115 115
120120 120
126126 126
6,9007,000 372
7,0007,100 377
7,1007,200 383
7,2007,300 388
7,3007,400 393
372372 372
377377 377
383383 383
388388 388
393393 393
11,90012,000
12,00012,100
12,10012,200
12,20012,300
12,30012,400
6 39
645
650
655
661
639639 639
645645 645
650650 650
655655 655
661661 661
2,4002,500 131
2,5002,600 136
2,6002,700 142
2,7002,800 147
2,8002,900 152
131131 131
136136 136
142142 142
147147 147
152152 152
7,4007,500 399
7,5007,600 404
7,6007,700 409
7,7007,800 415
7,8007,900 420
399399 399
404404 404
409409 409
415415 415
420420 420
12,40012,500
12,50012,600
12,60012,700
12,70012,800
12,80012,900
6 66
671
677
682
687
666666 666
671671 671
677677 677
682682 682
687687 687
2,9003,000 158
3,0003,100 163
3,1003,200 169
3,2003,300 174
3,3003,400 179
158158 158
163163 163
169169 169
174174 174
179179 179
7,9008,000 425
8,0008,100 431
8,1008,200 436
8,2008,300 441
8,3008,400 447
425425 425
431431 431
436436 436
441441 441
447447 447
12,90013,000
13,00013,100
13,10013,200
13,20013,300
13,30013,400
6 93
698
704
709
714
693693 693
698698 698
704704 704
709709 709
714714 714
3,4003,500 185
3,5003,600 190
3,6003,700 195
3,7003,800 201
3,8003,900 206
185185 185
190190 190
195195 195
201201 201
206206 206
8,4008,500 452
8,5008,600 457
8,6008,700 463
8,7008,800 468
8,8008,900 473
452452 452
457457 457
463463 463
468468 468
473473 473
13,40013,500
13,50013,600
13,60013,700
13,70013,800
13,80013,900
7 20
725
730
736
741
720720 720
725725 725
730730 730
736736 736
741741 741
3,9004,000 211
4,0004,100 217
4,1004,200 222
4,2004,300 227
4,3004,400 233
211211 211
217217 217
222222 222
227227 227
233233 233
8,9009,000 479
9,0009,100 484
9,1009,200 490
9,2009,300 495
9,3009,400 500
479479 479
484484 484
490490 490
495495 495
500500 500
13,90014,000
14,00014,100
14,10014,200
14,20014,300
14,30014,400
7 46
752
757
762
768
746746 746
752752 752
757757 757
762762 762
768768 768
4,4004,500 238
4,5004,600 243
4,6004,700 249
4,7004,800 254
4,8004,900 259
238238 238
243243 243
249249 249
254254 254
259259 259
9,4009,500 506
9,5009,600 511
9,6009,700 516
9,7009,800 522
9,8009,900 5 27
506506 506
511511 511
516516 516
522522 522
527527 527
14,40014,500
14,50014,600
14,60014,700
14,70014,800
14,80014,900
7 73
778
784
789
794
773773 773
778778 778
784784 784
789789 789
794794 794
24
2013 Tax Tables
If line 8,
Form M1 is:
and you are:
at but single marriedmarried head
least less filing
filing
of
than jointly or sepa- house
qualifying rately
hold
widow(er)
the tax to enter on line 9 is:
If line 8,
Form M1 is:
and you are:
at but single marriedmarried head
least less filing
filing
of
than jointly or sepa- house
qualifying rately
hold
widow(er)
the tax to enter on line 9 is:
If line 8,
Form M1 is:
and you are:
at but single marriedmarried head
least less filing
filing
of
than jointly or sepa- house
qualifying rately
hold
widow(er)
the tax to enter on line 9 is:
14,90015,000
15,00015,100
15,10015,200
15,20015,300
15,30015,400
8 00
805
811
816
821
800800 800
805805 805
811811 811
816816 816
821821 821
19,90020,000
20,00020,100
20,10020,200
20,20020,300
20,30020,400
1,0671,067
1 ,0731,073
1,0781,078
1,0831,083
1,0891,089
1,105
1,112
1,119
1,126
1,133
1,067
1,073
1,078
1,083
1,089
24,90025,000
25,00025,100
25,10025,200
25,20025,300
25,30025,400
1 ,3461,335
1,3531,340
1,3601,346
1,3681,351
1,3751,356
1,457
1,464
1,471
1,479
1,486
1,335
1,340
1,346
1,351
1,356
15,40015,500
15,50015,600
15,60015,700
15,70015,800
15,80015,900
8 27
832
837
843
848
827827 827
832832 832
837837 837
843843 843
848848 848
20,40020,500
20,50020,600
20,60020,700
20,70020,800
20,80020,900
1,0941,094
1 ,0991,099
1,1051,105
1,1101,110
1,1151,115
1,140
1,147
1,154
1,161
1,168
1,094
1,099
1,105
1,110
1,115
25,40025,500
25,50025,600
25,60025,700
25,70025,800
25,80025,900
1 ,3821,362
1,3891,367
1,3961,372
1,4031,378
1,4101,383
1,493
1,500
1,507
1,514
1,521
1,362
1,367
1,372
1,378
1,383
15,90016,000
16,00016,100
16,10016,200
16,20016,300
16,30016,400
8 53
859
864
869
875
853853 853
859859 859
864864 864
869869 869
875875 875
20,90021,000
21,00021,100
21,10021,200
21,20021,300
21,30021,400
1,1211,121
1 ,1261,126
1,1321,132
1,1371,137
1,1421,142
1,175
1,182
1,189
1,197
1,204
1,121
1,126
1,132
1,137
1,142
25,90026,000
26,00026,100
26,10026,200
26,20026,300
26,30026,400
1 ,4171,388
1,4241,394
1,4311,399
1,4381,404
1,4451,410
1,528
1,535
1,542
1,549
1,556
1,388
1,394
1,399
1,404
1,410
16,40016,500
16,50016,600
16,60016,700
16,70016,800
16,80016,900
8 80
885
891
896
901
880880 880
885885 885
891891 891
896896 896
901901 901
21,40021,500
21,50021,600
21,60021,700
21,70021,800
21,80021,900
1,1481,148
1 ,1531,153
1,1581,158
1,1641,164
1,1691,169
1,211
1,218
1,225
1,232
1,239
1,148
1,153
1,158
1,164
1,169
26,40026,500
26,50026,600
26,60026,700
26,70026,800
26,80026,900
1 ,4521,415
1,4591,420
1,4661,426
1,4731,431
1,4801,436
1,563
1,570
1,577
1,584
1,591
1,415
1,420
1,426
1,431
1,436
16,90017,000
17,00017,100
17,10017,200
17,20017,300
17,30017,400
9 07
912
918
923
928
907907 907
912912 912
918918 918
923923 923
928928 928
21,90022,000
22,00022,100
22,10022,200
22,20022,300
22,30022,400
1,1741,174
1 ,1801,180
1,1851,185
1,1901,190
1,1961,196
1,246
1,253
1,260
1,267
1,274
1,174
1,180
1,185
1,190
1,196
26,90027,000
27,00027,100
27,10027,200
27,20027,300
27,30027,400
1 ,4871,442
1,4941,447
1,5011,453
1,5091,458
1,5161,463
1,598
1,605
1,612
1,620
1,627
1,442
1,447
1,453
1,458
1,463
17,40017,500
17,50017,600
17,60017,700
17,70017,800
17,80017,900
9 34
939
944
950
955
934934 934
939939 939
944944 944
950950 950
955957 955
22,40022,500
22,50022,600
22,60022,700
22,70022,800
22,80022,900
1,2011,201
1 ,2061,206
1,2121,212
1,2171,217
1,2221,222
1,281
1,288
1,295
1,302
1,309
1,201
1,206
1,212
1,217
1,222
27,40027,500
27,50027,600
27,60027,700
27,70027,800
27,80027,900
1 ,5231,469
1,5301,474
1,5371,479
1,5441,485
1,5511,490
1,634
1,641
1,648
1,655
1,662
1,469
1,474
1,479
1,485
1,490
17,90018,000
18,00018,100
18,10018,200
18,20018,300
18,30018,400
9 60
966
971
976
982
960964 960
966971 966
971978 971
976985 976
982992 982
22,90023,000
23,00023,100
23,10023,200
23,20023,300
23,30023,400
1,2281,228
1 ,2331,233
1,2391,239
1,2441,244
1,2491,249
1,316
1,323
1,330
1,338
1,345
1,228
1,233
1,239
1,244
1,249
27,90028,000
28,00028,100
28,10028,200
28,20028,300
28,30028,400
1 ,5581,495
1,5651,501
1,5721,506
1,5791,511
1,5861,517
1,669
1,676
1,683
1,690
1,697
1,495
1,501
1,506
1,511
1,517
18,40018,500
18,50018,600
18,60018,700
18,70018,800
18,80018,900
9 87 987999 987
992 9921,006 992
998 9981,013 998
1,0031,003 1,020 1,003
1,0081,008 1,027 1,008
23,40023,500
23,50023,600
23,60023,700
23,70023,800
23,80023,900
1,2551,255
1 ,2601,260
1,2651,265
1,2711,271
1,2761,276
1,352
1,359
1,366
1,373
1,380
1,255
1,260
1,265
1,271
1,276
28,40028,500
28,50028,600
28,60028,700
28,70028,800
28,80028,900
1 ,5931,522
1,6001,527
1,6071,533
1,6141,538
1,6211,543
1,704
1,711
1,718
1,725
1,732
1,522
1,527
1,533
1,538
1,543
18,90019,000
19,00019,100
19,10019,200
19,20019,300
19,30019,400
1 ,0141,014
1,0191,019
1,0251,025
1,0301,030
1,0351,035
1,034
1,041
1,048
1,056
1,063
1,014
1,019
1,025
1,030
1,035
23,90024,000
24,00024,100
24,10024,200
24,20024,300
24,30024,400
1,2811,281
1 ,2871,287
1,2921,292
1,2971,297
1,3041,303
1,387
1,394
1,401
1,408
1,415
1,281
1,287
1,292
1,297
1,303
28,90029,000
29,00029,100
29,10029,200
29,20029,300
29,30029,400
1 ,6281,549
1,6351,554
1,6421,560
1,6501,565
1,6571,570
1,739
1,746
1,753
1,761
1,768
1,549
1,554
1,560
1,565
1,570
19,40019,500
19,50019,600
19,60019,700
19,70019,800
19,80019,900
1 ,0411,041
1,0461,046
1,0511,051
1,0571,057
1,0621,062
1,070
1,077
1,084
1,091
1,098
1,041
1,046
1,051
1,057
1,062
24,40024,500
24,50024,600
24,60024,700
24,70024,800
24,80024,900
1,3111,308
1 ,3181,313
1,3251,319
1,3321,324
1 ,3391,329
1,422
1,429
1,436
1,443
1,450
1,308
1,313
1,319
1,324
1,329
29,40029,500
29,50029,600
29,60029,700
29,70029,800
29,80029,900
1 ,6641,576
1,6711,581
1,6781,586
1,6851,592
1,6921,597
1,775
1,782
1,789
1,796
1,803
1,576
1,581
1,586
1,592
1,597
25
2013 Tax Tables
If line 8,
Form M1 is:
and you are:
at but single marriedmarried head
least less filing
filing
of
than jointly or sepa- house
qualifying rately
hold
widow(er)
the tax to enter on line 9 is:
If line 8,
Form M1 is:
and you are:
at but single marriedmarried head
least less filing
filing
of
than jointly or sepa- house
qualifying rately
hold
widow(er)
the tax to enter on line 9 is:
If line 8,
Form M1 is:
and you are:
at but single marriedmarried head
least less filing
filing
of
than jointly or sepa- house
qualifying rately
hold
widow(er)
the tax to enter on line 9 is:
29,90030,000
30,00030,100
30,10030,200
30,20030,300
30,30030,400
1 ,6991,602
1,7061,608
1,7131,613
1,7201,618
1,7271,624
1,810
1,817
1,824
1,831
1,838
1,604
1,611
1,618
1,625
1,632
34,90035,000
35,00035,100
35,10035,200
35,20035,300
35,30035,400
2,0511,870
2 ,0581,875
2,0651,881
2,0731,886
2,0801,891
2,162
2,169
2,176
2,184
2,191
1,956
1,963
1,970
1,977
1,984
39,90040,000
40,00040,100
40,10040,200
40,20040,300
40,30040,400
2 ,4042,213
2,4112,220
2,4182,227
2,4252,234
2,4322,242
2,515
2,522
2,529
2,536
2,543
2,309
2,316
2,323
2,330
2,337
30,40030,500
30,50030,600
30,60030,700
30,70030,800
30,80030,900
1 ,7341,629
1,7411,634
1,7481,640
1,7551,645
1,7621,650
1,845
1,852
1,859
1,866
1,873
1,639
1,646
1,653
1,660
1,667
35,40035,500
35,50035,600
35,60035,700
35,70035,800
35,80035,900
2,0871,897
2 ,0941,903
2,1011,910
2,1081,917
2,1151,924
2,198
2,205
2,212
2,219
2,226
1,991
1,998
2,005
2,012
2,019
40,40040,500
40,50040,600
40,60040,700
40,70040,800
40,80040,900
2 ,4392,249
2,4462,256
2,4532,263
2,4602,270
2,4672,277
2,550
2,557
2,564
2,571
2,578
2,344
2,351
2,358
2,365
2,372
30,90031,000
31,00031,100
31,10031,200
31,20031,300
31,30031,400
1 ,7691,656
1,7761,661
1,7831,667
1,7911,672
1,7981,677
1,880
1,887
1,894
1,902
1,909
1,674
1,681
1,688
1,695
1,702
35,90036,000
36,00036,100
36,10036,200
36,20036,300
36,30036,400
2,1221,931
2 ,1291,938
2,1361,945
2,1431,952
2,1501,960
2,233
2,240
2,247
2,254
2,261
2,027
2,034
2,041
2,048
2,055
40,90041,000
41,00041,100
41,10041,200
41,20041,300
41,30041,400
2 ,4742,284
2,4812,291
2,4882,298
2,4962,305
2,5032,312
2,585
2,592
2,599
2,607
2,614
2,379
2,386
2,393
2,400
2,407
31,40031,500
31,50031,600
31,60031,700
31,70031,800
31,80031,900
1 ,8051,683
1,8121,688
1,8191,693
1,8261,699
1,8331,704
1,916
1,923
1,930
1,937
1,944
1,709
1,716
1,723
1,730
1,737
36,40036,500
36,50036,600
36,60036,700
36,70036,800
36,80036,900
2,1571,967
2 ,1641,974
2,1711,981
2,1781,988
2,1851,995
2,268
2,275
2,282
2,289
2,296
2,062
2,069
2,076
2,083
2,090
41,40041,500
41,50041,600
41,60041,700
41,70041,800
41,80041,900
2 ,5102,319
2,5172,326
2,5242,333
2,5312,340
2,5382,347
2,621
2,628
2,635
2,642
2,649
2,414
2,421
2,428
2,435
2,442
31,90032,000
32,00032,100
32,10032,200
32,20032,300
32,30032,400
1 ,8401,709
1,8471,715
1,8541,720
1,8611,725
1,8681,731
1,951
1,958
1,965
1,972
1,979
1,745
1,752
1,759
1,766
1,773
36,90037,000
37,00037,100
37,10037,200
37,20037,300
37,30037,400
2,1922,002
2 ,1992,009
2,2062,016
2,2142,023
2,2212,030
2,303
2,310
2,317
2,325
2,332
2,097
2,104
2,111
2,118
2,125
41,90042,000
42,00042,100
42,10042,200
42,20042,300
42,30042,400
2 ,5452,354
2,5522,361
2,5592,368
2,5662,375
2,5732,383
2,656
2,663
2,670
2,677
2,684
2,450
2,457
2,464
2,471
2,478
32,40032,500
32,50032,600
32,60032,700
32,70032,800
32,80032,900
1 ,8751,736
1,8821,741
1,8891,747
1,8961,752
1,9031,757
1,986
1,993
2,000
2,007
2,014
1,780
1,787
1,794
1,801
1,808
37,40037,500
37,50037,600
37,60037,700
37,70037,800
37,80037,900
2,2282,037
2 ,2352,044
2,2422,051
2,2492,058
2,2562,065
2,339
2,346
2,353
2,360
2,367
2,132
2,139
2,146
2,153
2,160
42,40042,500
42,50042,600
42,60042,700
42,70042,800
42,80042,900
2 ,5802,390
2,5872,397
2,5942,404
2,6012,411
2,6082,418
2,691
2,698
2,705
2,712
2,719
2,485
2,492
2,499
2,506
2,513
32,90033,000
33,00033,100
33,10033,200
33,20033,300
33,30033,400
1 ,9101,763
1,9171,768
1,9241,774
1,9321,779
1,9391,784
2,021
2,028
2,035
2,043
2,050
1,815
1,822
1,829
1,836
1,843
37,90038,000
38,00038,100
38,10038,200
38,20038,300
38,30038,400
2,2632,072
2 ,2702,079
2,2772,086
2,2842,093
2,2912,101
2,374
2,381
2,388
2,395
2,402
2,168
2,175
2,182
2,189
2,196
42,90043,000
43,00043,100
43,10043,200
43,20043,300
43,30043,400
2 ,6152,425
2,6222,432
2,6292,439
2,6372,446
2,6442,453
2,726
2,733
2,740
2,748
2,755
2,520
2,527
2,534
2,541
2,548
33,40033,500
33,50033,600
33,60033,700
33,70033,800
33,80033,900
1 ,9461,790
1,9531,795
1,9601,800
1,9671,806
1,9741,811
2,057
2,064
2,071
2,078
2,085
1,850
1,857
1,864
1,871
1,878
38,40038,500
38,50038,600
38,60038,700
38,70038,800
38,80038,900
2,2982,108
2 ,3052,115
2,3122,122
2,3192,129
2,3262,136
2,409
2,416
2,423
2,430
2,437
2,203
2,210
2,217
2,224
2,231
43,40043,500
43,50043,600
43,60043,700
43,70043,800
43,80043,900
2 ,6512,460
2,6582,467
2,6652,474
2,6722,481
2,6792,488
2,762
2,769
2,776
2,783
2,790
2,555
2,562
2,569
2,576
2,583
33,90034,000
34,00034,100
34,10034,200
34,20034,300
34,30034,400
1 ,9811,816
1,9881,822
1,9951,827
2,0021,832
2,0091,838
2,092
2,099
2,106
2,113
2,120
1,886
1,893
1,900
1,907
1,914
38,90039,000
39,00039,100
39,10039,200
39,20039,300
39,30039,400
2,3332,143
2 ,3402,150
2,3472,157
2,3552,164
2,3622,171
2,444
2,451
2,458
2,466
2,473
2,238
2,245
2,252
2,259
2,266
43,90044,000
44,00044,100
44,10044,200
44,20044,300
44,30044,400
2 ,6862,495
2,6932,502
2,7002,509
2,7072,516
2,7142,524
2,797
2,804
2,811
2,818
2,825
2,591
2,598
2,605
2,612
2,619
34,40034,500
34,50034,600
34,60034,700
34,70034,800
34,80034,900
2 ,0161,843
2,0231,848
2,0301,854
2,0371,859
2,0441,864
2,127
2,134
2,141
2,148
2,155
1,921
1,928
1,935
1,942
1,949
39,40039,500
39,50039,600
39,60039,700
39,70039,800
39,80039,900
2,3692,178
2 ,3762,185
2,3832,192
2,3902,199
2 ,3972,206
2,480
2,487
2,494
2,501
2,508
2,273
2,280
2,287
2,294
2,301
44,40044,500
44,50044,600
44,60044,700
44,70044,800
44,80044,900
2 ,7212,531
2,7282,538
2,7352,545
2,7422,552
2,7492,559
2,832
2,839
2,846
2,853
2,860
2,626
2,633
2,640
2,647
2,654
26
2013 Tax Tables
If line 8,
Form M1 is:
and you are:
at but single marriedmarried head
least less filing
filing
of
than jointly or sepa- house
qualifying rately
hold
widow(er)
the tax to enter on line 9 is:
If line 8,
Form M1 is:
and you are:
at but single marriedmarried head
least less filing
filing
of
than jointly or sepa- house
qualifying rately
hold
widow(er)
the tax to enter on line 9 is:
If line 8,
Form M1 is:
and you are:
at but single marriedmarried head
least less filing
filing
of
than jointly or sepa- house
qualifying rately
hold
widow(er)
the tax to enter on line 9 is:
44,90045,000
45,00045,100
45,10045,200
45,20045,300
45,30045,400
2 ,7562,566
2,7632,573
2,7702,580
2,7782,587
2,7852,594
2,867
2,874
2,881
2,889
2,896
2,661
2,668
2,675
2,682
2,689
49,90050,000
50,00050,100
50,10050,200
50,20050,300
50,30050,400
3,1092,918
3 ,1162,925
3,1232,932
3,1302,939
3,1372,947
3,220
3,227
3,234
3,241
3,248
3,014
3,021
3,028
3,035
3,042
54,90055,000
55,00055,100
55,10055,200
55,20055,300
55,30055,400
3 ,4613,271
3,4683,278
3,4753,285
3,4833,292
3,4903,299
3,572
3,579
3,586
3,594
3,601
3,366
3,373
3,380
3,387
3,394
45,40045,500
45,50045,600
45,60045,700
45,70045,800
45,80045,900
2 ,7922,601
2,7992,608
2,8062,615
2,8132,622
2,8202,629
2,903
2,910
2,917
2,924
2,931
2,696
2,703
2,710
2,717
2,724
50,40050,500
50,50050,600
50,60050,700
50,70050,800
50,80050,900
3,1442,954
3 ,1512,961
3,1582,968
3,1652,975
3,1722,982
3,255
3,262
3,269
3,276
3,283
3,049
3,056
3,063
3,070
3,077
55,40055,500
55,50055,600
55,60055,700
55,70055,800
55,80055,900
3 ,4973,306
3,5043,313
3,5113,320
3,5183,327
3,5253,334
3,608
3,615
3,622
3,629
3,636
3,401
3,408
3,415
3,422
3,429
45,90046,000
46,00046,100
46,10046,200
46,20046,300
46,30046,400
2 ,8272,636
2,8342,643
2,8412,650
2,8482,657
2,8552,665
2,938
2,945
2,952
2,959
2,966
2,732
2,739
2,746
2,753
2,760
50,90051,000
51,00051,100
51,10051,200
51,20051,300
51,30051,400
3,1792,989
3 ,1862,996
3,1933,003
3,2013,010
3,2083,017
3,290
3,297
3,304
3,312
3,319
3,084
3,091
3,098
3,105
3,112
55,90056,000
56,00056,100
56,10056,200
56,20056,300
56,30056,400
3 ,5323,341
3,5393,348
3,5463,355
3,5533,362
3,5603,370
3,643
3,650
3,657
3,664
3,671
3,437
3,444
3,451
3,458
3,465
46,40046,500
46,50046,600
46,60046,700
46,70046,800
46,80046,900
2 ,8622,672
2,8692,679
2,8762,686
2,8832,693
2,8902,700
2,973
2,980
2,987
2,994
3,001
2,767
2,774
2,781
2,788
2,795
51,40051,500
51,50051,600
51,60051,700
51,70051,800
51,80051,900
3,2153,024
3 ,2223,031
3,2293,038
3,2363,045
3,2433,052
3,326
3,333
3,340
3,347
3,354
3,119
3,126
3,133
3,140
3,147
56,40056,500
56,50056,600
56,60056,700
56,70056,800
56,80056,900
3 ,5673,377
3,5743,384
3,5813,391
3,5883,398
3,5953,405
3,678
3,685
3,692
3,699
3,706
3,472
3,479
3,486
3,493
3,500
46,90047,000
47,00047,100
47,10047,200
47,20047,300
47,30047,400
2 ,8972,707
2,9042,714
2,9112,721
2,9192,728
2,9262,735
3,008
3,015
3,022
3,030
3,037
2,802
2,809
2,816
2,823
2,830
51,90052,000
52,00052,100
52,10052,200
52,20052,300
52,30052,400
3,2503,059
3 ,2573,066
3,2643,073
3,2713,080
3,2783,088
3,361
3,368
3,375
3,382
3,389
3,155
3,162
3,169
3,176
3,183
56,90057,000
57,00057,100
57,10057,200
57,20057,300
57,30057,400
3 ,6023,412
3,6093,419
3,6163,426
3,6243,433
3,6313,440
3,713
3,720
3,727
3,735
3,742
3,507
3,514
3,521
3,528
3,535
47,40047,500
47,50047,600
47,60047,700
47,70047,800
47,80047,900
2 ,9332,742
2,9402,749
2,9472,756
2,9542,763
2,9612,770
3,044
3,051
3,058
3,065
3,072
2,837
2,844
2,851
2,858
2,865
52,40052,500
52,50052,600
52,60052,700
52,70052,800
52,80052,900
3,2853,095
3 ,2923,102
3,2993,109
3,3063,116
3,3133,123
3,396
3,403
3,410
3,417
3,424
3,190
3,197
3,204
3,211
3,218
57,40057,500
57,50057,600
57,60057,700
57,70057,800
57,80057,900
3 ,6383,447
3,6453,454
3,6523,461
3,6593,468
3,6663,475
3,749
3,756
3,763
3,770
3,777
3,542
3,549
3,556
3,563
3,570
47,90048,000
48,00048,100
48,10048,200
48,20048,300
48,30048,400
2 ,9682,777
2,9752,784
2,9822,791
2,9892,798
2,9962,806
3,079
3,086
3,093
3,100
3,107
2,873
2,880
2,887
2,894
2,901
52,90053,000
53,00053,100
53,10053,200
53,20053,300
53,30053,400
3,3203,130
3 ,3273,137
3,3343,144
3,3423,151
3,3493,158
3,431
3,438
3,445
3,453
3,460
3,225
3,232
3,239
3,246
3,253
57,90058,000
58,00058,100
58,10058,200
58,20058,300
58,30058,400
3 ,6733,482
3,6803,489
3,6873,496
3,6943,503
3,7013,511
3,784
3,791
3,798
3,805
3,812
3,578
3,585
3,592
3,599
3,606
48,40048,500
48,50048,600
48,60048,700
48,70048,800
48,80048,900
3 ,0032,813
3,0102,820
3,0172,827
3,0242,834
3,0312,841
3,114
3,121
3,128
3,135
3,142
2,908
2,915
2,922
2,929
2,936
53,40053,500
53,50053,600
53,60053,700
53,70053,800
53,80053,900
3,3563,165
3 ,3633,172
3,3703,179
3,3773,186
3,3843,193
3,467
3,474
3,481
3,488
3,495
3,260
3,267
3,274
3,281
3,288
58,40058,500
58,50058,600
58,60058,700
58,70058,800
58,80058,900
3 ,7083,518
3,7153,525
3,7223,532
3,7293,539
3,7363,546
3,819
3,826
3,833
3,840
3,847
3,613
3,620
3,627
3,634
3,641
48,90049,000
49,00049,100
49,10049,200
49,20049,300
49,30049,400
3 ,0382,848
3,0452,855
3,0522,862
3,0602,869
3,0672,876
3,149
3,156
3,163
3,171
3,178
2,943
2,950
2,957
2,964
2,971
53,90054,000
54,00054,100
54,10054,200
54,20054,300
54,30054,400
3,3913,200
3 ,3983,207
3,4053,214
3,4123,221
3,4193,229
3,502
3,509
3,516
3,523
3,530
3,296
3,303
3,310
3,317
3,324
58,90059,000
59,00059,100
59,10059,200
59,20059,300
59,30059,400
3 ,7433,553
3,7503,560
3,7573,567
3,7653,574
3,7723,581
3,854
3,861
3,868
3,876
3,883
3,648
3,655
3,662
3,669
3,676
49,40049,500
49,50049,600
49,60049,700
49,70049,800
49,80049,900
3 ,0742,883
3,0812,890
3,0882,897
3,0952,904
3,1022,911
3,185
3,192
3,199
3,206
3,213
2,978
2,985
2,992
2,999
3,006
54,40054,500
54,50054,600
54,60054,700
54,70054,800
54,80054,900
3,4263,236
3 ,4333,243
3,4403,250
3,4473,257
3,4543,264
3,537
3,544
3,551
3,558
3,565
3,331
3,338
3,345
3,352
3,359
59,40059,500
59,50059,600
59,60059,700
59,70059,800
59,80059,900
3 ,7793,588
3,7863,595
3,7933,602
3,8003,609
3,8073,616
3,890
3,897
3,904
3,911
3,918
3,683
3,690
3,697
3,704
3,711
27
2013 Tax Tables
If line 8,
Form M1 is:
and you are:
at but single marriedmarried head
least less filing
filing
of
than jointly or sepa- house
qualifying rately
hold
widow(er)
the tax to enter on line 9 is:
If line 8,
Form M1 is:
and you are:
at but single marriedmarried head
least less filing
filing
of
than jointly or sepa- house
qualifying rately
hold
widow(er)
the tax to enter on line 9 is:
If line 8,
Form M1 is:
and you are:
at but single marriedmarried head
least less filing
filing
of
than jointly or sepa- house
qualifying rately
hold
widow(er)
the tax to enter on line 9 is:
59,90060,000
60,00060,100
60,10060,200
60,20060,300
60,30060,400
3 ,8143,623
3,8213,630
3,8283,637
3,8353,644
3,8423,652
3,925
3,932
3,939
3,946
3,953
3,719
3,726
3,733
3,740
3,747
64,90065,000
65,00065,100
65,10065,200
65,20065,300
65,30065,400
4,1663,976
4 ,1733,983
4,1803,990
4,1883,997
4,1954,004
4,277
4,284
4,291
4,299
4,306
4,071
4,078
4,085
4,092
4,099
69,90070,000
70,00070,100
70,10070,200
70,20070,300
70,30070,400
4 ,5194,328
4,5264,335
4,5334,342
4,5404,349
4,5474,357
4,630
4,637
4,644
4,651
4,658
4,424
4,431
4,438
4,445
4,452
60,40060,500
60,50060,600
60,60060,700
60,70060,800
60,80060,900
3 ,8493,659
3,8563,666
3,8633,673
3,8703,680
3,8773,687
3,960
3,967
3,974
3,981
3,988
3,754
3,761
3,768
3,775
3,782
65,40065,500
65,50065,600
65,60065,700
65,70065,800
65,80065,900
4,2024,011
4 ,2094,018
4,2164,025
4,2234,032
4,2304,039
4,313
4,320
4,327
4,334
4,341
4,106
4,113
4,120
4,127
4,134
70,40070,500
70,50070,600
70,60070,700
70,70070,800
70,80070,900
4 ,5544,364
4,5614,371
4,5684,378
4,5754,385
4,5824,392
4,665
4,673
4,681
4,688
4,696
4,459
4,466
4,473
4,480
4,487
60,90061,000
61,00061,100
61,10061,200
61,20061,300
61,30061,400
3 ,8843,694
3,8913,701
3,8983,708
3,9063,715
3,9133,722
3,995
4,002
4,009
4,017
4,024
3,789
3,796
3,803
3,810
3,817
65,90066,000
66,00066,100
66,10066,200
66,20066,300
66,30066,400
4,2374,046
4 ,2444,053
4,2514,060
4,2584,067
4,2654,075
4,348
4,355
4,362
4,369
4,376
4,142
4,149
4,156
4,163
4,170
70,90071,000
71,00071,100
71,10071,200
71,20071,300
71,30071,400
4 ,5894,399
4,5964,406
4,6034,413
4,6114,420
4,6184,427
4,704
4,712
4,720
4,728
4,736
4,494
4,501
4,508
4,515
4,522
61,40061,500
61,50061,600
61,60061,700
61,70061,800
61,80061,900
3 ,9203,729
3,9273,736
3,9343,743
3,9413,750
3,9483,757
4,031
4,038
4,045
4,052
4,059
3,824
3,831
3,838
3,845
3,852
66,40066,500
66,50066,600
66,60066,700
66,70066,800
66,80066,900
4,2724,082
4 ,2794,089
4,2864,096
4,2934,103
4,3004,110
4,383
4,390
4,397
4,404
4,411
4,177
4,184
4,191
4,198
4,205
71,40071,500
71,50071,600
71,60071,700
71,70071,800
71,80071,900
4 ,6254,434
4,6324,441
4,6394,448
4,6464,455
4,6534,462
4,743
4,751
4,759
4,767
4,775
4,529
4,536
4,543
4,550
4,557
61,90062,000
62,00062,100
62,10062,200
62,20062,300
62,30062,400
3 ,9553,764
3,9623,771
3,9693,778
3,9763,785
3,9833,793
4,066
4,073
4,080
4,087
4,094
3,860
3,867
3,874
3,881
3,888
66,90067,000
67,00067,100
67,10067,200
67,20067,300
67,30067,400
4,3074,117
4 ,3144,124
4,3214,131
4,3294,138
4,3364,145
4,418
4,425
4,432
4,440
4,447
4,212
4,219
4,226
4,233
4,240
71,90072,000
72,00072,100
72,10072,200
72,20072,300
72,30072,400
4 ,6604,469
4,6674,476
4,6744,483
4,6814,490
4,6884,498
4,783
4,791
4,798
4,806
4,814
4,565
4,572
4,579
4,586
4,593
62,40062,500
62,50062,600
62,60062,700
62,70062,800
62,80062,900
3 ,9903,800
3,9973,807
4,0043,814
4,0113,821
4,0183,828
4,101
4,108
4,115
4,122
4,129
3,895
3,902
3,909
3,916
3,923
67,40067,500
67,50067,600
67,60067,700
67,70067,800
67,80067,900
4,3434,152
4 ,3504,159
4,3574,166
4,3644,173
4,3714,180
4,454
4,461
4,468
4,475
4,482
4,247
4,254
4,261
4,268
4,275
72,40072,500
72,50072,600
72,60072,700
72,70072,800
72,80072,900
4 ,6954,505
4,7024,512
4,7094,519
4,7164,526
4,7234,533
4,822
4,830
4,838
4,845
4,853
4,600
4,607
4,614
4,621
4,628
62,90063,000
63,00063,100
63,10063,200
63,20063,300
63,30063,400
4 ,0253,835
4,0323,842
4,0393,849
4,0473,856
4,0543,863
4,136
4,143
4,150
4,158
4,165
3,930
3,937
3,944
3,951
3,958
67,90068,000
68,00068,100
68,10068,200
68,20068,300
68,30068,400
4,3784,187
4 ,3854,194
4,3924,201
4,3994,208
4,4064,216
4,489
4,496
4,503
4,510
4,517
4,283
4,290
4,297
4,304
4,311
72,90073,000
73,00073,100
73,10073,200
73,20073,300
73,30073,400
4 ,7304,540
4,7374,547
4,7444,554
4,7524,561
4,7594,568
4,861
4,869
4,877
4,885
4,893
4,635
4,642
4,649
4,656
4,663
63,40063,500
63,50063,600
63,60063,700
63,70063,800
63,80063,900
4 ,0613,870
4,0683,877
4,0753,884
4,0823,891
4,0893,898
4,172
4,179
4,186
4,193
4,200
3,965
3,972
3,979
3,986
3,993
68,40068,500
68,50068,600
68,60068,700
68,70068,800
68,80068,900
4,4134,223
4 ,4204,230
4,4274,237
4,4344,244
4,4414,251
4,524
4,531
4,538
4,545
4,552
4,318
4,325
4,332
4,339
4,346
73,40073,500
73,50073,600
73,60073,700
73,70073,800
73,80073,900
4 ,7664,575
4,7734,582
4,7804,589
4,7874,596
4,7944,603
4,900
4,908
4,916
4,924
4,932
4,670
4,677
4,684
4,691
4,698
63,90064,000
64,00064,100
64,10064,200
64,20064,300
64,30064,400
4 ,0963,905
4,1033,912
4,1103,919
4,1173,926
4,1243,934
4,207
4,214
4,221
4,228
4,235
4,001
4,008
4,015
4,022
4,029
68,90069,000
69,00069,100
69,10069,200
69,20069,300
69,30069,400
4,4484,258
4 ,4554,265
4,4624,272
4,4704,279
4,4774,286
4,559
4,566
4,573
4,581
4,588
4,353
4,360
4,367
4,374
4,381
73,90074,000
74,00074,100
74,10074,200
74,20074,300
74,30074,400
4 ,8014,610
4,8084,617
4,8154,624
4,8224,631
4,8294,639
4,940
4,948
4,955
4,963
4,971
4,706
4,713
4,720
4,727
4,734
64,40064,500
64,50064,600
64,60064,700
64,70064,800
64,80064,900
4 ,1313,941
4,1383,948
4,1453,955
4,1523,962
4,1593,969
4,242
4,249
4,256
4,263
4,270
4,036
4,043
4,050
4,057
4,064
69,40069,500
69,50069,600
69,60069,700
69,70069,800
69,80069,900
4,4844,293
4 ,4914,300
4,4984,307
4,5054,314
4,5124,321
4,595
4,602
4,609
4,616
4,623
4,388
4,395
4,402
4,409
4,416
74,40074,500
74,50074,600
74,60074,700
74,70074,800
74,80074,900
4 ,8364,646
4,8434,653
4,8504,660
4,8574,667
4,8644,674
4,979
4,987
4,995
5,002
5,010
4,741
4,748
4,755
4,762
4,769
28
2013 Tax Tables
If line 8,
Form M1 is:
and you are:
at but single marriedmarried head
least less filing
filing
of
than jointly or sepa- house
qualifying rately
hold
widow(er)
the tax to enter on line 9 is:
If line 8,
Form M1 is:
and you are:
at but single marriedmarried head
least less filing
filing
of
than jointly or sepa- house
qualifying rately
hold
widow(er)
the tax to enter on line 9 is:
If line 8,
Form M1 is:
and you are:
at but single marriedmarried head
least less filing
filing
of
than jointly or sepa- house
qualifying rately
hold
widow(er)
the tax to enter on line 9 is:
5,2265,033
5 ,2345,040
5,2415,047
5,2495,054
5,2575,062
5,411
5,419
5,426
5,434
5,442
5,129
5,136
5,143
5,150
5,157
84,90085,000
85,00085,100
85,10085,200
85,20085,300
85,30085,400
5 ,6185,386
5,6265,393
5,6345,400
5,6425,407
5,6505,414
5,803
5,811
5,819
5,827
5,835
5,481
5,488
5,495
5,502
5,509
4,811
4,818
4,825
4,832
4,839
79,90080,000
80,00080,100
80,10080,200
80,20080,300
80,30080,400
80,40080,500
80,50080,600
80,60080,700
80,70080,800
80,80080,900
5,2655,069
5 ,2735,076
5,2815,083
5,2885,090
5,2965,097
5,450
5,458
5,466
5,473
5,481
5,164
5,171
5,178
5,185
5,192
85,40085,500
85,50085,600
85,60085,700
85,70085,800
85,80085,900
5 ,6575,421
5,6655,428
5,6735,435
5,6815,442
5,6895,449
5,842
5,850
5,858
5,866
5,874
5,516
5,523
5,530
5,537
5,544
5,097
5,105
5,112
5,120
5,128
4,847
4,854
4,861
4,868
4,875
80,90081,000
81,00081,100
81,10081,200
81,20081,300
81,30081,400
5,3045,104
5 ,3125,111
5,3205,118
5,3285,125
5,3365,132
5,489
5,497
5,505
5,513
5,521
5,199
5,206
5,213
5,220
5,227
85,90086,000
86,00086,100
86,10086,200
86,20086,300
86,30086,400
5 ,6975,456
5,7055,463
5,7125,470
5,7205,477
5,7285,485
5,882
5,890
5,897
5,905
5,913
5,552
5,559
5,566
5,573
5,580
4 ,9774,787
4,9844,794
4,9914,801
4,9984,808
5,0054,815
5,136
5,144
5,152
5,159
5,167
4,882
4,889
4,896
4,903
4,910
81,40081,500
81,50081,600
81,60081,700
81,70081,800
81,80081,900
5,3435,139
5 ,3515,146
5,3595,153
5,3675,160
5,3755,167
5,528
5,536
5,544
5,552
5,560
5,234
5,241
5,248
5,255
5,262
86,40086,500
86,50086,600
86,60086,700
86,70086,800
86,80086,900
5 ,7365,492
5,7445,499
5,7525,506
5,7595,513
5,7675,520
5,921
5,929
5,937
5,944
5,952
5,587
5,594
5,601
5,608
5,615
76,90077,000
77,00077,100
77,10077,200
77,20077,300
77,30077,400
5 ,0124,822
5,0194,829
5,0264,836
5,0344,843
5,0414,850
5,175
5,183
5,191
5,199
5,207
4,917
4,924
4,931
4,938
4,945
81,90082,000
82,00082,100
82,10082,200
82,20082,300
82,30082,400
5,3835,174
5 ,3915,181
5,3985,188
5,4065,195
5,4145,203
5,568
5,576
5,583
5,591
5,599
5,270
5,277
5,284
5,291
5,298
86,90087,000
87,00087,100
87,10087,200
87,20087,300
87,30087,400
5 ,7755,527
5,7835,534
5,7915,541
5,7995,548
5,8075,555
5,960
5,968
5,976
5,984
5,992
5,622
5,629
5,636
5,643
5,650
77,40077,500
77,50077,600
77,60077,700
77,70077,800
77,80077,900
5 ,0484,857
5,0554,864
5,0624,871
5,0694,878
5,0764,885
5,214
5,222
5,230
5,238
5,246
4,952
4,959
4,966
4,973
4,980
82,40082,500
82,50082,600
82,60082,700
82,70082,800
82,80082,900
5,4225,210
5 ,4305,217
5,4385,224
5,4455,231
5,4535,238
5,607
5,615
5,623
5,630
5,638
5,305
5,312
5,319
5,326
5,333
87,40087,500
87,50087,600
87,60087,700
87,70087,800
87,80087,900
5 ,8145,562
5,8225,569
5,8305,576
5,8385,583
5,8465,590
5,999
6,007
6,015
6,023
6,031
5,657
5,664
5,671
5,678
5,685
77,90078,000
78,00078,100
78,10078,200
78,20078,300
78,30078,400
5 ,0834,892
5,0904,899
5,0974,906
5,1044,913
5,1114,921
5,254
5,262
5,269
5,277
5,285
4,988
4,995
5,002
5,009
5,016
82,90083,000
83,00083,100
83,10083,200
83,20083,300
83,30083,400
5,4615,245
5 ,4695,252
5,4775,259
5,4855,266
5,4935,273
5,646
5,654
5,662
5,670
5,678
5,340
5,347
5,354
5,361
5,368
87,90088,000
88,00088,100
88,10088,200
88,20088,300
88,30088,400
5 ,8545,597
5,8625,604
5,8695,611
5,8775,618
5,8855,626
6,039
6,047
6,054
6,062
6,070
5,693
5,700
5,707
5,714
5,721
78,40078,500
78,50078,600
78,60078,700
78,70078,800
78,80078,900
5 ,1184,928
5,1254,935
5,1324,942
5,1394,949
5,1464,956
5,293
5,301
5,309
5,316
5,324
5,023
5,030
5,037
5,044
5,051
83,40083,500
83,50083,600
83,60083,700
83,70083,800
83,80083,900
5,5005,280
5 ,5085,287
5,5165,294
5,5245,301
5,5325,308
5,685
5,693
5,701
5,709
5,717
5,375
5,382
5,389
5,396
5,403
88,40088,500
88,50088,600
88,60088,700
88,70088,800
88,80088,900
5 ,8935,633
5,9015,640
5,9095,647
5,9165,654
5,9245,661
6,078
6,086
6,094
6,101
6,109
5,728
5,735
5,742
5,749
5,756
78,90079,000
79,00079,100
79,10079,200
79,20079,300
79,30079,400
5 ,1534,963
5,1604,970
5,1674,977
5,1754,984
5,1824,991
5,332
5,340
5,348
5,356
5,364
5,058
5,065
5,072
5,079
5,086
83,90084,000
84,00084,100
84,10084,200
84,20084,300
84,30084,400
5,5405,315
5 ,5485,322
5,5555,329
5,5635,336
5,5715,344
5,725
5,733
5,740
5,748
5,756
5,411
5,418
5,425
5,432
5,439
88,90089,000
89,00089,100
89,10089,200
89,20089,300
89,30089,400
5 ,9325,668
5,9405,675
5,9485,682
5,9565,689
5,9645,696
6,117
6,125
6,133
6,141
6,149
5,763
5,770
5,777
5,784
5,791
79,40079,500
79,50079,600
79,60079,700
79,70079,800
79,80079,900
5 ,1894,998
5,1965,005
5,2035,012
5,2105,019
5,2185,026
5,371
5,379
5,387
5,395
5,403
5,093
5,100
5,107
5,114
5,121
84,40084,500
84,50084,600
84,60084,700
84,70084,800
84,80084,900
5,5795,351
5 ,5875,358
5,5955,365
5,6025,372
5 ,6105,379
5,764
5,772
5,780
5,787
5,795
5,446
5,453
5,460
5,467
5,474
89,40089,500
89,50089,600
89,60089,700
89,70089,800
89,80089,900
89,90090,000
5 ,9715,703
5,9795,710
5,9875,717
5,9955,724
6,0035,731
6,0115,738
6,156
6,164
6,172
6,180
6,188
6,196
5,798
5,805
5,812
5,819
5,826
5,834
74,90075,000
75,00075,100
75,10075,200
75,20075,300
75,30075,400
4 ,8714,681
4,8784,688
4,8854,695
4,8934,702
4,9004,709
5,018
5,026
5,034
5,042
5,050
4,776
4,783
4,790
4,797
4,804
75,40075,500
75,50075,600
75,60075,700
75,70075,800
75,80075,900
4 ,9074,716
4,9144,723
4,9214,730
4,9284,737
4,9354,744
5,057
5,065
5,073
5,081
5,089
75,90076,000
76,00076,100
76,10076,200
76,20076,300
76,30076,400
4 ,9424,751
4,9494,758
4,9564,765
4,9634,772
4,9704,780
76,40076,500
76,50076,600
76,60076,700
76,70076,800
76,80076,900
90,000 & over:Use tax rate schedules on page 30.
29
29
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 8 of Form M1 is $90,000 or more. Follow the steps for your
filing status to determine the tax amount to enter on line 9 of Form
M1.
If line 8 of Form M1 is less than $90,000, you must use the tax table
on pages 24 through 29.
Single
If line 8of Form M1
Enter on line 9
is:
of your Form M1:
but not
over—
over—
$
0
24,270
79,730
150,000
$24,270
79,730
150,000
- - - - - - - -
- - - - - - 5.35%
$1,298.45 +7.05%
5,208.38 +7.85%
10,724.58 + 9.85%
of the
amount
over—
$
0
24,270
79,730
150,000
Married, filing jointly or qualifying widow(er)
If line 8 of Form M1
Enter on line 9
is:
of your Form M1:
but not
over—
over—
$
0 $ 35,480
- - - - - - 5.35%
35,480 140,960 $1,898.18 +7.05%
140,960 250,000
9,334.52 + 7.85%
250,000 - - - - - - - - 17,894.16 + 9.85%
of the
amount
over—
$
0
35,480
140,960
250,000
Married, filing separately
If line 8 of Form M1
Enter on line 9
is:
of your Form M1:
but not
over—
over—
$
0
17,740
70,480
125,000
$17,740
70,480
125,000
- - - - - - - -
- - - - - - 5.35%
$ 949.09 + 7.05%
4,667.26 +7.85%
8,947.08 + 9.85%
of the
amount
over—
$
0
17,740
70,480
125,000
DO YOU NEED 2013 FORMS?
Download the forms you need at www.revenue.state.mn.us.
Or, if you prefer:
• Photocopy the forms you need at a neighborhood library
•Call 651-296-4444 or 1-800-657-3676
•Use this order form
You’ll receive two copies and instructions of each form you
order.
M1, Minnesota income tax return and instructions
M15, To determine penalty for underpaying estimated tax
M23, Claim for a refund due a deceased taxpayer
M99, Credit for military service in a combat zone
M1B, Business and investment credits
M1C, Other nonrefundable credits
M1CD, Child and dependent care credit
M1CR, Credit for income tax paid to another state
M1ED, K–12 education credit
M1LS, For recipients of lump-sum distributions from
pension, profit-sharing or stock bonus plans
M1LTI, Credit for long-term care insurance premiums paid
M1M, Additions to and subtractions from taxable income
M1MA, Marriage Credit
M1MT, Alternative minimum tax
M1MTC, Alternative minimum tax credit
M1NR, For nonresidents and 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
M1R, Subtraction for persons age 65 or older or for
the permanently and totally disabled
M1W, For reporting Minnesota income tax withheld
M1WFC, Minnesota working family credit
M1X, Minnesota amended income tax return (for 2013)
JOBZ, Job Opportunity Building Zone (JOBZ) tax benefits
MWR, Application for exemption from Minnesota income tax
withholding for Michigan and North Dakota residents
UT1, Individual Use Tax Return
Income tax fact sheets that are available only from our
website include:
#1 Residency
#2 Part-year residents
#3 Nonresidents
#4 Reciprocity
#5 Military personnel
#6 Seniors
#7 Natural disasters
#8 Education expenses
#9 Deceased persons
#12 Past-due returns
#13 US gov’t interest
#16 Aliens
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.)
Head of household
If line 8 of Form M1
Enter on line 9
is:
of your Form M1:
but not
over—
over—
$
0
29,880
120,070
200,000
30
$29,880
120,070
200,000
- - - - - - - -
- - - - - - 5.35%
$1,598.58 + 7.05%
7,956.98 + 7.85%
14,231.49 + 9.85%
of the
amount
over—
$
0
29,880
120,070
200,000
Your name
Street address
City
State
Zip code
Mail Station 0010, St. Paul, Minnesota 55145-0010
PRESORTED
STD. MAIL
U.S. POSTAGE
PAID
PERMIT NO. 171
ST. PAUL, MN
Minnesota Homestead Credit Refund (for Homeowners)
and Renter’s Property Tax Refund
Homeowners
There are two property tax refund programs for
homeowners. You may qualify for one or both.
■■ Homestead Credit Refund
■■ Special Property Tax Refund
■■ File online for FREE!
■■ Overall funding increase of 35% for
Homestead Credit Refund
You can get your refund earlier if you:
■■ File electronically by July 1
■■ Choose direct deposit
■■ Filed Form M1PR last year
You can expect to receive your refund at the end of
September if you file by August 1, or within 60 days of
filing, whichever is later.
Renters
You may qualify for the Renter Property
Tax Refund.
■■ Overall funding increase of 8% for
Renter Property Tax Refund
You can get your refund earlier if you:
■■ File electronically by May 15
■■ Choose direct deposit
■■ Filed Form M1PR last year
■■ Have a CRP(s) from your landlord
You can expect to receive your refund by mid-August
if you file by June 15, or within 60 days of filing,
whichever is later.
Need more information? Go to our website: www.revenue.state.mn.us