M1PSC: Credit for Parents of Stillborn Children (2024)
Minnesota · Minnesota DOR · Used for tax years 2024
Minnesota Schedule M1PSC calculates the refundable Credit for Parents of Stillborn Children for 2024. It reports information from a Certificate of Birth Resulting in Stillbirth and the credit amount, and must be included with Form M1.
Who files this form
Complete 2024 Schedule M1PSC to claim this credit if all of these are true:
- You experienced the birth of a stillborn child in 2024.
- You received a Certificate of Birth Resulting in Stillbirth from the Minnesota Department of Health’s Office of Vital Records.
- You would have claimed the child as your dependent in 2024 if the child had not been stillborn.
Part-year residents and nonresidents may qualify based on their percentage of income taxable to Minnesota.
What you'll need
- Minnesota Certificate of Birth Resulting in Stillbirth for a delivery in 2024. You need the parent names, delivery date, state file number, and document control number from this certificate to complete lines 1–5. The department may ask for a copy if it cannot verify your information.
- Form M1 and Schedule M1REF. Include Schedule M1PSC with Form M1 and report the credit on Schedule M1REF.
- Schedule M1NR, if you are a part-year resident or nonresident. Information from this schedule is used to calculate your credit.
If you need a certificate, complete the certificate application and submit it with the fee to the Office of Vital Records. For questions, call (651) 201-5000.
How to file
- Enter your name and Social Security number, and answer questions A–C.
- Copy the certificate information onto lines 1–5.
- Full-year residents: Include the $2,000 credit from line 6 on line 5 of Schedule M1REF.
- Part-year residents and nonresidents: Multiply line 6 by line 30 of Schedule M1NR. Enter the result on line 7 of Schedule M1PSC and line 5 of Schedule M1REF. If your Minnesota gross income is less than $14,575, follow the Line 7 instructions and worksheet.
- Include Schedule M1PSC with your Form M1.
For more than one stillborn child in 2024, complete a separate Schedule M1PSC for each child. Add the amounts from line 6 or line 7, whichever applies, and enter the total on line 5 of Schedule M1REF.
The supplied text does not provide a mailing address or e-filing directions.
Common mistakes
- Continuing after a “No” answer to A or C. The form says to stop because you do not qualify.
- Leaving out Schedule M1PSC. You must include it with Form M1.
- Using one schedule for multiple children. Complete a separate schedule for each child.
- Skipping Schedule M1NR lines when using the Line 7 worksheet. If your Minnesota gross income is below the filing requirement and you are filing Form M1 to claim this credit, the instructions say you should have entered zero on Schedule M1NR, line 30. Fully complete Schedule M1NR, including lines 16–27, to determine what the amounts would have been before completing the worksheet.
- Continuing when worksheet step 3 is zero or less. The worksheet says to stop because you do not qualify.
Questions people ask
How much is the credit?
The credit is refundable and is $2,000 per qualifying child. For part-year residents and nonresidents, it is based on the percentage of income taxable to Minnesota.
Can both parents claim a credit for the same child?
No. Only one credit is allowed per birth resulting in stillbirth. If you file jointly with the person listed on the fetal death report, you need only one certificate per birth. If you do not file jointly with that person, you may claim the credit only if you would have claimed the child as a qualifying dependent in 2024.
Does a delivery before 2024 qualify for this credit?
No. For the 2024 credit, the delivery must have occurred in 2024.
Can I use a certificate from another state?
No. The certificate must be issued by the Minnesota Department of Health’s Office of Vital Records.
Where do I find the certificate numbers?
The state file number is in the upper right area inside the certificate’s margin. The document control number is in the lower left corner under the barcode. If your certificate has no state file number, call the Office of Vital Records at (651) 201-5000 to request a replacement.