M1DQC: Dependents and Qualifying Children (2025)
Minnesota · Minnesota DOR · Used for tax years 2025
2025 Minnesota Schedule M1DQC reports information about dependents claimed on Form M1 and qualifying children claimed on Schedule M1CWFC, Minnesota Child and Working Family Credits. It collects identifying information, relationships, time lived with you, and student and disabilit
Who files this form
Use 2025 Schedule M1DQC to provide information about dependents you claim on Minnesota 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 generally must meet the federal earned income tax credit tests for age, relationship, residency, and joint return. The child cannot be claimed as a qualifying child by more than one person.
What you'll need
Have these forms and details available to complete the schedule:
- Your federal Form 1040 or 1040-SR, if you claimed dependents. Use the same dependent information for rows 1 through 5.
- Your federal Schedule EIC, if completed. Use the same number of months the child lived with you for row 7.
- Your name and Social Security number.
- Each dependent’s or qualifying child’s name, taxpayer identification number, date of birth, and relationship to you.
- For qualifying children, the number of months they lived with you during 2025 and information about their age, full-time student status, and any permanent and total disability.
Common mistakes
- Listing different dependents from your federal return. Minnesota requires you to claim the same dependents. Check row 6 for each person you 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 continuing to rows 7 through 11.
- Assuming paying most expenses is enough. You cannot claim a qualifying child who did not live with you for more than half the year unless a stated exception applies. Review the row 7 rules for time lived with you.
- Using Form 8332 to establish qualifying-child status. That form cannot determine eligibility for the Minnesota child tax credit, credit for qualifying older children, dependent care credit, or education credit. Only one parent may claim the child as a qualifying child.
- Continuing after entering fewer than six months in row 7 without an exception. The instructions say not to continue to row 8 unless birth, death, kidnapping, or temporary absence applies.
Questions people ask
What if I need to list more than three people?
Use additional Schedules M1DQC to list the additional dependents and qualifying children.
Can I list a qualifying child I did not claim as a dependent?
Yes. The instructions provide for this situation. Complete rows 1 through 5, then use rows 7 through 11 to provide qualifying-child information.
Do temporary absences count as time the child lived with me?
Yes. Temporary absences by you or the child for special circumstances count as time lived with you. Examples include school, vacation, business, medical care, military service, and detention in a juvenile facility.
What should I enter if my child was born or died in 2025?
Enter “12” in row 7 if your home was the child’s home for more than half the time the child was alive during 2025.
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 in 2025. Technical, trade, and mechanical schools count. On-the-job training, correspondence schools, and schools offering courses only through the internet do not count.