M1DQC: Dependents and Qualifying Children (2024)
Minnesota · Minnesota DOR · Used for tax years 2024
Minnesota Schedule M1DQC provides information about dependents and qualifying children for 2024. It reports identifying details, relationships, time lived with you, and student, disability, and qualifying child status.
Who files this form
Use 2024 Schedule M1DQC to provide information about dependents you claim on Form M1 and qualifying children you claim on Schedule M1CWFC, Minnesota Child and Working Family Credits.
You must claim the same dependents on your Minnesota return that you claimed on federal Form 1040 or 1040-SR.
A qualifying child must meet all four qualifying tests: age, relationship, residency, and joint return. Only one person may claim a child as a qualifying child.
What you'll need
Have the following information available to complete the schedule:
- Your name and Social Security number.
- Each dependent’s or qualifying child’s name, taxpayer identification number, date of birth, and relationship to you.
- Your federal Form 1040 or 1040-SR dependent information, if you claimed dependents.
- The number of months each qualifying child lived with you during 2024.
- Information about each child’s full-time student status and whether they were permanently and totally disabled during 2024.
- Federal Schedule EIC, if you completed it. Use the same number of months the child lived with you in row 7.
Common mistakes
- Listing different dependents from your federal return. Minnesota requires you to claim the same dependents. Check row 6 for each individual claimed as a dependent on your federal return.
- Skipping identifying information for a qualifying child who is not your dependent. Complete rows 1 through 5 before rows 7 through 11.
- Counting months incorrectly. If the child lived with you for more than half of 2024 but less than seven months, enter “7.” Certain temporary absences count as time lived with you.
- Assuming financial support alone is enough. Paying most of a child’s living expenses does not replace the requirement that the child live with you for more than half the year. The instructions describe exceptions for time lived with you.
- Having more than one person claim the same qualifying child. A child cannot be claimed as a qualifying child by more than one person.
Questions people ask
What if I have more than three dependents or qualifying children?
Use additional Schedules M1DQC to list them.
Can I list a qualifying child I did not claim as a dependent?
Yes. Complete rows 1 through 5, then use rows 7 through 11 to provide qualifying-child information. The child must meet the qualifying tests.
Does releasing my exemption claim using federal Form 8332 prevent me from claiming a qualifying child here?
Not necessarily. Form 8332 does not determine qualifying-child status for the Minnesota credits listed in the instructions. If you are the custodial parent and release your exemption claim, you may still claim the child as a qualifying child if they meet all four qualifying tests. Only one parent may claim the child as a qualifying child.
What counts as a full-time student?
The child must have been enrolled as a full-time student at a school, or taken a qualifying full-time on-farm training course, during any part of five calendar months of 2024. Schools include technical, trade, and mechanical schools. On-the-job training, correspondence schools, and schools offering courses only through the internet do not count.