State credits
Minnesota working family credit and child tax credit
Minnesota replaced a share of the federal credit with its own formula in 2023, combining a child tax credit and a working family credit on one schedule.
Minnesota and federal earned income credit calculator
Credits for tax year 2025, head of household, 2 qualifying children
$12,606
| Federal EITC | $4,693 |
| Minnesota Child Tax Credit | $3,170 |
| Minnesota Working Family Credit | $343 |
| Child tax credit, lowers your tax | $1,138 |
| Additional child tax credit, refundable | $3,262 |
Phase-out: each extra dollar lowers the federal credit; federal maximum $7,152, nothing from $57,310.
Each qualifying child is counted as under 18 (Minnesota child tax credit). A qualifying child aged 18 or over earns a working family credit add-on instead, which this tool does not compute.
Rules of the Minnesota creditMinnesota does not take a percentage of the federal credit. Schedule M1CWFC combines two refundable credits. The child tax credit is $1,750 for each qualifying child for 2025. The working family credit is 4% of the first $9,480 of earned income, plus an amount for qualifying children aged 18 or over. The total is reduced by 12% of income above $31,950, or $37,910 for a married couple filing jointly, with a lower 9% rate for some households with older children only. The higher of earned income and AGI is used for the phase-out, and investment income must not exceed $11,950. A parent of two with $35,000 of wages receives about $3,513. ITIN filers can claim both. The 2026 amounts are not yet published.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The Minnesota credit in one table
| Name | Minnesota Child and Working Family Credits |
| Form | Schedule M1CWFC |
| Administered by | Minnesota Department of Revenue |
| Tax year 2025 | own formula: $1,750 a child plus 4% of the first $9,480 earned |
| Tax year 2026 | not yet published |
| Refundable | refundable |
| ITIN filers | accepted |
| Worker without a qualifying child | federal age rule, 25 to 64 |
What the calculator leaves out
Each qualifying child is counted here as under 18, the case of the child tax credit. A qualifying child aged 18 or over, a full-time student for instance, earns a working family credit add-on instead, and the phase-out rate can then be 9%. The Schedule M1CWFC for 2025 gives the full worksheet; this calculator shows the more common case.
Minnesota credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $200 | $1,950 | $3,700 | $5,450 |
| $10,000 | $379 | $2,129 | $3,879 | $5,629 |
| $15,000 | $379 | $2,129 | $3,879 | $5,629 |
| $20,000 | $379 | $2,129 | $3,879 | $5,629 |
| $25,000 | $379 | $2,129 | $3,879 | $5,629 |
| $30,000 | $379 | $2,129 | $3,879 | $5,629 |
| $40,000 | $0 | $1,163 | $2,913 | $4,663 |
| $50,000 | $0 | $0 | $1,713 | $3,463 |
| $60,000 | $0 | $0 | $513 | $2,263 |