M1PSC: Credit for Parents of Stillborn Children (2025)
Minnesota · Minnesota DOR · Used for tax years 2025
Minnesota Schedule M1PSC calculates the refundable Credit for Parents of Stillborn Children for 2025. It reports information from a Certificate of Birth Resulting in Stillbirth and the credit amount to include on Schedule M1REF. Include this schedule with Form M1.
Who files this form
Complete 2025 Schedule M1PSC to claim the credit if all of these are true:
- You experienced the birth of a stillborn child in 2025.
- 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 2025 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
- Certificate of Birth Resulting in Stillbirth: You need a certificate issued by the Minnesota Department of Health for a delivery in 2025. Use it to enter the parents’ names, the child’s name if listed, delivery date, state file number, and document control number.
- Form M1: Include Schedule M1PSC with this return.
- Schedule M1REF: Report the credit on line 5.
- Schedule M1NR: Part-year residents and nonresidents use this schedule to calculate their credit.
You may be asked to provide a copy of the certificate if the information cannot be verified.
How to file
Include your completed Schedule M1PSC with Form M1. If you have certificates for more than one child in 2025, complete and include a separate Schedule M1PSC for each child.
- Full-year residents: Enter the $2,000 credit from line 7 on line 5 of Schedule M1REF.
- Part-year residents and nonresidents: Multiply line 7 by line 30 of Schedule M1NR. Enter the result on line 8 of Schedule M1PSC and line 5 of Schedule M1REF.
- If your Minnesota gross income is less than $14,950: Follow the line 8 instructions and worksheet. Fully complete Schedule M1NR, including lines 16–27, before completing the worksheet.
The supplied text does not give mailing or e-filing directions.
Common mistakes
- Do not claim the credit if the delivery was before 2025 or you would not have claimed the child as your dependent in 2025.
- Do not use a certificate issued by another state. The certificate must come from Minnesota’s Office of Vital Records.
- Do not claim two credits for the same birth. Only one credit is allowed per birth resulting in stillbirth.
- Do not leave Schedule M1PSC out of your Form M1 filing.
- When using the line 8 worksheet, do not skip lines 16–27 of Schedule M1NR. If worksheet step 3 is zero or less, stop; 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.
How do I request the certificate?
Complete the application at the Minnesota Department of Health website and submit it with the fee to the Office of Vital Records. For questions, call (651) 201-5970.
Where are 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 (651) 201-5970 to request a replacement.
Do both parents need a certificate?
If you file jointly with the person listed on the fetal death report, you need only one certificate for each 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 2025.