M1CWFC: Minnesota Child and Working Family Credits (2025)

Minnesota · Minnesota DOR · Used for tax years 2025

Schedule M1CWFC calculates your Minnesota Working Family Credit and Child Tax Credit for 2025. It also reconciles advance payments of your 2025 Child Tax Credit and lets you elect and calculate advance payments of your 2026 Child Tax Credit. Include this schedule with Form M1.

Who files this form

Use Schedule M1CWFC to calculate your Minnesota Working Family Credit and Child Tax Credit for tax year 2025.

You must file Form M1 and include this schedule if you elected to receive advance payments on your 2024 income tax return. This applies even if you are not eligible for these credits in 2025.

To claim the 2025 credits, the eligibility requirements include:

  • You were a full-year or part-year Minnesota resident in 2025. Full-year nonresidents cannot claim the credits. Special residency rules apply to military personnel stationed outside the United States.
  • You are not another person's dependent or qualifying child.
  • Your investment income is less than $11,950. If it is greater than $11,950, follow step 2 in the federal Form 1040 line 27 instructions to determine eligibility.
  • If you have no qualifying children on rows 10 and 11 of Schedule M1DQC, you or your spouse must be ages 19 through 64, and both spouses' main residence must have been in the United States for more than half of 2025.
  • If you are married and either spouse is a nonresident alien, you must file jointly.

You cannot claim the credits if you have a 2-year or 10-year IRS ban or are otherwise restricted from claiming the federal Earned Income Credit.

Married filing separately generally does not qualify. The exception requires a qualifying child who lived with you for more than half of 2025 and either separate principal homes for at least the last six months of 2025, or a qualifying legal separation under Minnesota law and separate households at the end of 2025. Check the exception box if you qualify.

When it's due

  • 2025 original return: To elect advance payments of your 2026 Child Tax Credit, you must file your original return on or before April 15. The instructions do not state a calendar year next to this deadline.
  • 2026 advance-payment eligibility: You must have been a Minnesota resident on December 31, 2025.

What you'll need

Have these forms and details available, as applicable:

  • Form M1: You need the amount from line 1.
  • Schedule M1DQC, Dependents and Qualifying Children: You must complete it to identify qualifying children and qualifying older children.
  • Your 2025 federal Form 1040 or 1040-SR: The earned income worksheet uses line 1z. Certain taxpayers, including self-employed people and clergy, also need federal EIC Worksheet B and applicable Schedule SE information.
  • Schedule M1REF: This is where you report the credit and the numbers of qualifying children and qualifying older children.
  • Schedule M1NR: Part-year residents use it to calculate their credit.
  • Your advance-payment Summary Letter and 2024 Schedule M1CWFC: If you received 2025 advance payments, these provide information for lines A, B, and C. Revenue sends the letter in January 2026. Contact Revenue if you did not receive it.
  • Identification numbers: The instructions allow an ITIN if you, your spouse on a joint return, or your qualifying children do not have a Social Security number.
  • Bank routing and account details: Provide these if you want direct deposit of 2026 advance payments.

How to file

Include Schedule M1CWFC with your Form M1. The supplied text does not give a mailing address or e-file directions.

  1. Complete Schedule M1DQC to determine your qualifying children and qualifying older children.
  2. Complete Section 1 to calculate your 2025 credits. Part-year residents must follow the line 16 instructions.
  3. If you received 2025 advance payments, check the reconciliation box, complete lines A through C, and complete lines 17 through 27.
  4. If you elect 2026 advance payments, check the election box and complete the applicable lines in Section 3. Enter direct-deposit details on line 32 if desired.
  5. Report your remaining credit on Schedule M1REF, line 2. If line 27 shows a repayment instead, report it on Form M1, line 14b, and do not enter an amount on Schedule M1REF, line 2.
  6. Enter the number of qualifying children on Schedule M1REF, line 2a, and qualifying older children on line 2b.

Common mistakes

  • Using the wrong year's earned income: The worksheet requires your 2025 earned income.
  • Skipping required reconciliation: If you received 2025 advance payments, check the box and complete lines A through C and lines 17 through 27.
  • Assuming advance payments remove future filing requirements: Electing 2026 advance payments requires a 2026 income tax return, even if you otherwise would not need to file or no longer have qualifying children. You may have to repay excess payments.
  • Trying to elect advance payments for the first time on an amended return: This is not allowed. An amendment that changes your Child Tax Credit also stops your 2026 advance payments.
  • Entering incorrect bank details: The routing number must have nine digits. The account number may have up to 17 characters, including numbers and letters, but no hyphens, spaces, or symbols. Do not use an account associated with foreign banks.
  • Overlooking rounding instructions: Round dollar amounts to the nearest whole dollar. Follow the separate five-decimal-place instructions where required.

Questions people ask

Can I claim a credit if I have no earned income?

Yes. You may claim the credit for qualifying older children and the Child Tax Credit even with no earned income, if you meet the eligibility requirements.

How much is the 2025 Child Tax Credit?

It is $1,750 for each qualifying child under age 18, before any applicable reduction. Complete Schedule M1DQC to determine which children qualify.

Can I receive advance payments of my 2026 Child Tax Credit?

You may elect them if you qualify for the 2025 Child Tax Credit, file your original return on or before April 15, have qualifying children under age 17 at the end of 2025, and were a Minnesota resident on December 31, 2025. Payments are made in three equal amounts, beginning after July 1. You must file a 2026 income tax return and may have to repay excess payments.

What happens if my 2025 advance payments were more than my credit?

If line 25 is greater than line 24, subtract line 24 from line 25. Enter the repayment on line 27 and on Form M1, line 14b. Do not enter an amount on Schedule M1REF, line 2.

Could advance payments affect my SNAP benefits?

Yes. Advance Child Tax Credit payments may affect SNAP eligibility or benefits. Receiving the credit with your return during tax filing season does not affect SNAP eligibility or the benefit amount. For more information, contact the SNAP center at 1-800-657-3698 or visit dcyf.mn.gov/snap-ctc.

Official sources

All versions of M1CWFC