You must meet all of these requirements to be eligible to claim the Minnesota Working Family Credit:
• You were a full-year or part-year resident of Minnesota in 2021 (if you are a member of the military, see below)
• You meet the income requirements in the table below based on your filing status and number of qualifying children
• You have investment income less than $3,650 (if you have investment income greater than $3,650, complete step 2 in the instructions for line 27 of Form 1040 to determine if you are eligible to claim the Working Family Credit and use $3,650 as the limitation instead of $10,000)
• You are not a dependent of another person
• If you have no qualifying children, you and your spouse’s main residence was in the United States for more than half of 2021
• If you are married, and you or your spouse are a nonresident alien your filing status must be Married Filing Jointly
You are not eligible if any of these apply:
• You have a 2-year or 10-year IRS ban on claiming the federal EIC
• You are the dependent or qualifying child of another person
• You, and your spouse if filing a joint return, do not have a Social Security Number issued on or before the due date of your 2021 return
• You, your spouse, or your dependents have an Individual Income Tax Identification Number (ITIN)
• Your filing status is Married Filing Separately
Income requirements You may qualify for the Minnesota Working Family Credit if your income is below the limit for your filing status and number of qualifying children:
Number of Qualifying Children Filing Status Income Limit
None (if between the age of 19 and 64) Married Filing Jointly $29,100
Other Than Married Filing Jointly $23,100
One Married Filing Jointly $48,400
Other Than Married Filing Jointly $42,400
Two Married Filing Jointly $54,700
Other Than Married Filing Jointly $48,700
Three or More Married Filing Jointly $58,400
Other Than Married Filing Jointly $52,400