2008 M1 Individual Income Tax Instructions - Minnesota Department ...

2008 MinnesotaIndividualIncome TaxForms and InstructionsInside this bookletForm M1Minnesota income tax returnSchedule M1WMinnesota withholdingSchedule M1EDMinnesota K–12 Education CreditSchedule M1WFCMinnesota Working Family CreditForm M60Payment voucherDo you qualify for aProperty Tax Refund?see the back coverStart here:www.taxes.state.mn.us

General informationYou must file a Minnesota FormM1, Individual Income Tax Return,if you are a:• Minnesota resident required to filea federal income tax return, or• part-year resident or nonresidentof Minnesota and you have Minnesotagross income of $8,950 ormore.Filing requirementsand residencyMinnesota residentsIf you were a resident of Minnesota for theentire year and are required to file a 2008federal income tax return, you must also filea 2008 Minnesota Form M1.If you are not required to file a federalreturn, you are not required to file a Minnesotareturn. However, you must file aMinnesota return in order to:• claim refundable credits for which youmay qualify (the K–12 education, workingfamily or child care credits, etc.), or4• receive a refund if your employer withheldMinnesota income tax from yourwages in 2008.Members of the Armed ForcesIf you consider Minnesota to be your home,you must file a Minnesota return as a resident,regardless of where you were stationedduring the year. However, if your grossincome included on your federal return,minus any compensation received for activeduty performed outside Minnesota, is lessthan $8,950, you are not required to file aMinnesota return.For more information, see Income Tax FactSheet #5, Military Personnel.Did you move into or out ofMinnesota during the year?If you moved into or out of Minnesota in2008, you must file Form M1 if you meet thefiling requirements for part-year residents.(See Filing requirements on page 5.)When you file, also complete ScheduleM1NR, Nonresidents/Part-Year Residents,to determine your income received whilea Minnesota resident and income receivedfrom sources in Minnesota while a nonresident.You will pay Minnesota tax based onlyon that income.Did you purchase items over the Internet or throughmail order?Minnesota use taxIf you purchased taxable items for your ownuse without paying sales tax, you probablyowe use tax. Here are some cases when usetax is due:• You buy taxable items over the Internet,by mail order, from a shopping channel,etc., and the seller doesn’t collect Minnesotasales tax from you.• A seller in another state or country doesnot collect any sales tax from you on asale of an item that is taxed by Minnesota.• An out-of-state seller properly collectsanother state’s sales tax at a rate lowerthan Minnesota’s. In this case, you owethe difference between the two rates.The use tax is the same rate as the state salestax, 6.5 percent.If your total purchases subject to use tax areless than $770 in a calendar year, you arenot required to file a use tax return. This exemptionapplies only to items for personaluse, not to items for business use.If you buy $770 or more, you owe use taxon all taxable items purchased during theyear. File online at www.taxes.state.mn.us.Click on “Login to e-File Minnesota” on theright side of the screen. Enter your SocialSecurity number and click on individual usetax. You may also file a paper Form UT1,Individual Use Tax Return. Form UT1 andFact Sheet 156, Use Tax for Individuals, areavailable at www.taxes.state.mn.us, or bycalling 651-296-6181 or 1-800-657-3777.Local use taxesIf you buy taxable items for use in the citiesand counties listed in the box to the right,you must also pay local use taxes at the rateslisted.Did you serve in a combat zone atany time during 2008?If so, you may be eligible for a credit of$59 for each month or part of a monthyou served in a combat zone andMinnesota was your home of record.To claim a credit, complete Form M99,Credit for Military Service in a CombatZone. To download this form, go towww.taxes.state.mn.us.If you considered Minnesota your permanenthome in 2008, or for an indefiniteperiod of time, you were a resident for 2008.For more information, see Income Tax FactSheet #1, Residency.Were you a resident of anotherstate and lived in Minnesota?If you were a resident of another state, youmay be required to file Form M1 as a Minnesotaresident if both of these conditionsapplied to you:1 you were in Minnesota for 183 or moredays during the tax year, and2 you or your spouse owned, rented orleased a house, townhouse, condominium,apartment, mobile home or cabin withcooking and bathing facilities in Minnesota,and it could be lived in year-round.ContinuedLocal use tax ratesCity/CountyRateAlbert Lea ............... 0.5%Austin ................... 0.5%Baxter .................. 0.5%Bemidji ................. 0.5%Brainerd ................. 0.5%Clearwater ................ 0.5%Cook County ............. 1.0%Duluth .................. 1.0%Hennepin County .......... 0.15%Hermantown ............. 0.5%Mankato ................. 0.5%Minneapolis ............... 0.5%New Ulm ................. 0.5%North Mankato ............. 0.5%Owatonna. ............... 0.5%Proctor ................. 0.5%Rochester ............... 0.5%St. Cloud area (Sartell, SaukRapids, St. Augusta, St. Cloud,St. Joseph and Waite Park) .... 0.5%St. Paul ................. 0.5%Transit Improvement Tax(Anoka, Dakota, Hennepin, Ramseyand Washington Counties) ..... 0.25%Two Harbors ............. 0.5%Willmar ................. 0.5%

General information (continued)If both conditions apply, you are considereda Minnesota resident for the length of timethe second condition applies. If the secondcondition applied for the entire year, youare considered a full-year Minnesota residentfor income tax purposes. If it appliedfor less than the full year, you are considereda part-year resident, and you must file FormM1 if you meet the filing requirementsexplained in the next section.If you were a resident of another state, butthe conditions did not apply to you in 2008,you were a nonresident of Minnesota forincome tax purposes. However, you mustfile Form M1 if you meet the filing requirementsin the next section.For further details, see Income Tax FactSheet #2, Part-Year Residents, and Fact Sheet#3, Nonresidents.Filing requirements for part-yearresidents and nonresidents1 Determine your total income from allsources (including sources not in Minnesota)while a Minnesota resident.2 Determine the total of the following typesof income you received while a nonresidentof Minnesota:• wages, salaries, fees, commissions, tipsor bonuses for work done in Minnesota• gross rents and royalties received fromproperty located in Minnesota• gains from the sale of land or othertangible property in Minnesota• gains from the sale of a partnershipinterest, to the extent the partnershiphad property or sales in Minnesota• gain on the sale of goodwill or incomefrom an agreement not to competeconnected with a business operating inMinnesota• Minnesota gross income from a businessor profession conducted partlyor entirely in Minnesota. Gross incomeis income before any deductions orexpenses. This is the amount from line7 of Schedule C (1040), line 1 of ScheduleC-EZ (1040) or line 11 of ScheduleF (1040). Gross income from a partnershipor S corporation is the amount online 17 of Schedule KPI or line 17 ofSchedule KS.• gross winnings from gambling in Minnesota.3 Add step 1 and step 2. If the total is$8,950 or more, you must file Form M1and Schedule M1NR.If the result is less than $8,950 and youhad amounts withheld or you paid estimatedtax, you must file Form M1 andSchedule M1NR to receive a refund.If only one spouse is required to file a Minnesotareturn and you filed a joint federalreturn, you must file a joint Form M1. CompleteSchedule M1NR and include a copy ofthe schedule when you file your return.Military personnel who are part-year residentsor nonresidents: When determiningif you are required to file a Minnesota returnusing the steps above, do not include:• active duty military pay for service outsideMinnesota in step 1, or• active duty military pay for service inMinnesota in step 2.Michigan, North Dakota and WisconsinresidentsMinnesota has reciprocity agreements withMichigan, North Dakota and Wisconsin. Ifboth of the following conditions applied toyou in 2008, you are not subject to Minnesotaincome tax:• you were a full-year resident of Michiganor North Dakota who returned to yourhome state at least once a month or werea full-year Wisconsin resident, and• your only Minnesota income was from theperformance of personal services (wages,salaries, tips, commissions, bonuses).For more information, see Income TaxFact Sheet #4, Reciprocity.If you are a resident of a reciprocity stateand your only Minnesota source incomeis wages covered under reciprocity fromwhich Minnesota income tax was withheld,complete Schedule M1M to get a refundof the amount withheld. When you file:1. Enter the appropriate amounts from yourfederal return on lines A–D and on line 1of Form M1.2. Skip lines 2 through 7 of Form M1.3. Enter the amount from line 1 of FormM1 on line 19 of Schedule M1M and online 8 of Form M1. Be sure to check thebox on line 19 of Schedule M1M to indicatethe state of which you are a resident.4. Complete the rest of Form M1.In addition to Schedule M1M, you mustalso complete and enclose Schedule M1W,Minnesota Income Tax Withheld, FormMWR, Reciprocity Exemption/Affidavit ofResidency, and a copy of your home state taxreturn. Do not complete Schedule M1NR.If your wages are covered by reciprocity andyou do not want your employer to withholdMinnesota tax in the future, be sure to fileForm MWR each year with your employer.If you are filing a joint return and only onespouse works in Minnesota under a reciprocityagreement, you still must includeboth of your names, Social Security numbersand dates of birth on your return.If your gross income assignable to Minnesotafrom sources other than from theperformance of personal services coveredunder reciprocity is $8,950 or more, youare subject to Minnesota tax on that income.You must file Form M1 and ScheduleM1NR. You are not eligible to take the reciprocitysubtraction on Schedule M1M.Due date for filing andpaying is April 15Your 2008 Minnesota Form M1 must bepostmarked by, brought to, or electronicallyfiled with the Department of Revenue nolater than April 15, 2009. If you file your taxaccording to a fiscal year, you have until the15th day of the fourth month after the endof your fiscal year to file your return.Your tax payment is due in full by April 15,2009, even if you file your return after thedue date.Paying your tax when filingyour return after April 15If you are unable to complete and file yourreturn by the due date, you may avoidpenalty and interest by paying your tax byApril 15. Estimate your total tax and pay theamount you owe electronically, by check orby credit card.For information on how to pay electronicallyor by credit card, see Payment options on thenext page.If you pay by check, you must send yourtax payment with a completed Form M13,Income Tax Extension Payment, by April 15.Do not send in an incomplete Form M1.To avoid a late filing penalty, you must fileyour return by October 15, 2009.Continued5

General information (continued)Military extensions. Military personnelserving in, or in support of, presidentiallydeclared combat zones are allowed the sameextensions of time to file and pay their stateincome taxes as they are allowed for federaltaxes. When you file Form M1, enclose aseparate sheet stating you were serving in acombat zone.Payment optionsPay electronicallyYou can pay your tax electronically—even ifyou file a paper return—using the department’se‐File Minnesota system. There is nocharge to you for using this service.To pay electronically:• go to www.taxes.state.mn.us, andclick on “Make a payment” from thee‐Services menu, or• call 1‐800-570-3329 to pay by phone.Follow the prompts for individuals to makea payment.You will be given a confirmation numberand a date stamp when the transaction issuccessfully completed. Save this informationwith your tax records.Pay by credit cardYou may pay the amount you owe throughOfficial Payments Corporation, a nationalcredit card payment service. You will becharged a fee by Official Payments for thisservice.Have your Visa, Master-Card, American Expressor Discover/Novuscredit card ready, andgo to www.officialpayments.com or call1-800-272-9829. When asked for the jurisdictionnumber, enter 3300. (All taxpayerspaying current year Minnesota individualincome tax must use this number.)At the end of your call or website visit, youwill be given a confirmation number. Besure to write down and save this confirmationnumber with your records. Your paymentwill be effective on the date you madethe request.Pay by check or money orderComplete the Form M60 payment voucher,which is included in this booklet, and sendit with your check made payable to MinnesotaRevenue to the address provided onthe voucher.If you are filing a paper Form M1, send thevoucher and your check separately fromyour return to ensure that your payment isproperly credited to your account.Penalties and interestLate payment penaltyYour tax is due on the due date of yourreturn—April 15 for most individuals—even if you have an extension to file yourfederal return.If you pay all or part of your tax after thedue date, a penalty of 4 percent will be assessedon the unpaid amount.If you pay your tax 181 days or more afteryou file your return, you will be assessed anadditional 5 percent penalty on the unpaidtax.If you are unable to pay the full amountdue, file your return and pay as much as youcan by the due date to reduce your penalty.You can find additional information onpayment plans at www.taxes.state.mn.us.Late filing penaltyThere is no late filing penalty if your returnis filed within six months of the due date,which is October 15 for most individuals. Ifyour return is not filed within six months, a5 percent late filing penalty will be assessedon the unpaid tax.Penalty for fraudulently claiminga refundIf you file a return that fraudulently claimsa refund, you will be assessed a penalty. Thepenalty is 50 percent of the fraudulentlyclaimed refund.Other civil and criminal penaltiesThere are also penalties for failing to includeall taxable income, for errors due to intentionallydisregarding the income tax laws, orfor filing a frivolous return.Also, there are civil and criminal penaltiesfor knowingly or willfully failing to file aMinnesota return, for evading tax and forfiling a false or fraudulent return.InterestInterest will be assessed after April 15, 2009,on any unpaid tax and penalty. The rates aredetermined every year.The interest rate for 2009 is 5 percent.Where to file paper returnsIf you are filing a paper return, mail yourForm M1, including all completed Minnesotaschedules, and your federal form andschedules in the printed envelope includedin this booklet. If you don’t have the printedenvelope, mail your forms to:Minnesota Individual Income Tax, Mail Station0010, St. Paul, MN 55145-0010Use enough postageTo avoid having the U.S. Postal Service returnyour income tax forms to you for morepostage, be sure to include enough postageon your envelope. If you enclose more thanthree sheets of paper, you will probablyneed additional postage.Stop writing checksPay electronically!6It’s Secure, Easy, Convenient, Freewww.taxes.state.mn.us

Special situationsEstimated paymentsIf you expect to owe $500 or more,or Minnesota tax wasn’t withheldIf your income includes pensions, commissions,dividends or other sources not subjectto withholding, you may be required to payMinnesota estimated income tax payments.You must pay estimated tax if you expectto owe $500 or more in Minnesota tax for2009 after you subtract the amounts of any:• Minnesota income tax you expect to bewithheld from your income for 2009, and• credits (K–12 education, child and dependentcare, working family, JOBZ jobsand cattle tuberculosis testing credits) youexpect to receive for 2009.See Individual Estimated Tax Payments Instructionson our website for details on howto estimate and pay your tax.To pay electronically:• go to www.taxes.state.mn.us, and click on“Make a payment” from the e-Servicesmenu, or• call 1‐800‐570-3329 to pay by phone.If you want to charge your payment, seePayment options on page 6.If you pay by check, you must send yourpayment with a completed Form M14. Besure to use the personalized M14 vouchersyou may have received from the departmentor those provided by your tax preparer toensure your payments are credited properlyto your account.Reporting federal changesIf the Internal Revenue Service (IRS)changes or audits your federal tax or youamend your federal return and it affectsyour Minnesota return, you have 180 daysto amend your Minnesota return. File FormM1X, Amended Minnesota Income Tax Return,within 180 days after you were notifiedby the IRS or after you filed your federalamended return.If the changes do not affect your Minnesotareturn, you have 180 days to send a letter ofexplanation to the department. Send yourletter and a complete copy of your federalamended return or the correction noticeyou received from the IRS to:Minnesota Revenue, Mail Station 7703, St.Paul, MN 55146-7703.If you fail to report the federal changes asrequired, a 10 percent penalty will be assessedon any additional tax.If you need to correct youroriginal Minnesota return—you must file an amended return, FormM1X, within 3½ years of the due date ofyour original Minnesota return. Do not filea corrected Form M1 for the same year.Filing on behalf of adeceased personIf a person received income in 2008 anddied before filing a return, the spouse orpersonal representative should file Form M1for the deceased person. The return mustuse the same filing status that was used tofile the decedent’s federal return.If you are filing Form M1 for a deceasedperson, enter the decedent’s name and youraddress in the name and address section.Print “DECD” and the date of death afterthe decedent’s last name.For more information, see Income TaxFact Sheet #9, Filing on Behalf of a DeceasedTaxpayer.Claiming a refund on behalfof a deceased personIf you are the decedent’s spouse and you areusing the joint filing method, the departmentwill send you the refund.If you are the personal representative, youmust include with the decedent’s returna copy of the court document appointingyou as personal representative. You willreceive the decedent’s refund on behalf ofthe estate.If no personal representative has been appointedfor the decedent and there is noRefund of campaign contributionsYou may be able to claim a refund of contributionsmade to qualified Minnesotapolitical parties, candidates for statewideoffices or the Minnesota Legislature. Themaximum refund is $50 for single personsand $100 for married couples.Complete Form PCR, Political ContributionRefund Application, and mail it withyour original contribution receipt, Formspouse, you must complete Form M23,Claim for a Refund Due a Deceased Taxpayer,and include it with the decedent’sForm M1.For more information, see Income TaxFact Sheet #9, Filing on Behalf of a DeceasedTaxpayer.Power of attorneyThe department is prohibited by law fromdisclosing your private information. If youwant to grant power of attorney to an attorney,accountant, agent, tax return prepareror any other person as an attorney-in-fact,complete Form REV184, Power of Attorney.The person you appoint will be able to performany and all acts you can perform forpurposes of dealing with the department.If you wish, you may limit the authority tospecific powers, such as representing youduring an audit process.If you are divorced,widowed or legallyseparated and still owe ajoint liabilityIf in the past you filed a joint return witha former spouse and you still owe part ofthe joint liability, you may be eligible forthe Separation of Liability Program. Forinformation, contact the Taxpayer RightsAdvocate at the address below.If you have tax problems— and cannot resolve them through normalchannels, you may contact the TaxpayerRights Advocate.Write to:Taxpayer Rights AdvocateMinnesota RevenueP. O. Box 7335St. Paul, MN 55107-7335EP-3. Canceled checks are not acceptableas receipts.For contributions made in 2008, you mustfile the 2008 Form PCR by April 15, 2009.For contributions made in 2009, file the2009 Form PCR by April 15, 2010. FormPCR is available on our website atwww.taxes.state.mn.us.7

Completing your returnUse of InformationInformation not requiredAlthough not required on Form M1, we askfor:• a code number indicating a political partyfor the State Elections Campaign Fund,• your daytime telephone number in casewe have questions about your return, and• the telephone number of the person youpaid to prepare your return.All other information requiredYou must provide by Minnesota law (M.S.289A.08, subd. 11) your Social Securitynumber, date of birth and all other informationin order to properly identify youand to determine your correct tax liability.If you don’t provide it, the department willreturn your form to you. This will delayyour income tax refund or if you owe tax,your payment will not be processed and youmay have to pay a penalty for late payment.If your return is audited and you appeal theaudit decision to the Minnesota Tax Court,your Social Security number and otherprivate information on your return may becomepublic by being included in the court’sfile. This may also happen if you fail to payyour income tax liability and a tax lien isfiled against you with the county recorder orSecretary of State. Your private informationmay be listed on the lien, which is public.Use of information from yourincome tax returnAll information you enter on your incometax return is private. The department willuse the information to determine your taxliability and may include the information aspart of tax research studies. The informationmay also be used to verify the accuracy of anytax returns you file with the department.Also, according to state law, the departmentmay share and/or match some or all of theinformation, including your Social Securitynumber, with:• the IRS and other state governments fortax administration purposes,• the Social Security Administration forpurposes of administering the MinnesotaWorking Family Credit,• Minnesota state or county agencies towhich you owe money,• another person who must list some or allof your income or expenses on his orher Minnesota income tax return,8• the Minnesota Department of HumanServices for purposes of child support collection,verifying income for parental contributionamounts under children’s serviceprograms, refundable tax credits claimedby applicants or recipients of various assistanceprograms, or the MinnesotaCareprogram,• a court that has found you to be delinquentin child support payments,• the Minnesota Department of Employmentand Economic Development if you receivedunemployment compensation or are participatingin an enterprise or JOBZ zone,• the Minnesota Department of Finance forpurposes of preparing a revenue forecast,• the Minnesota Racing Commission if youapply for or hold a license issued by thecommission, or own a horse entered in anevent licensed by the commission,• any Minnesota state, county, city or otherlocal government agency that you areasking to issue or renew your professionallicense or your license to conduct business,including a gambling equipment distributorlicense and a bingo hall license,• the Minnesota Department of Labor andIndustry for purposes of administeringlaws relating to tax, workers’ compensation,minimum wage and conditions of employment,• a county, city or town that has been designatedas an enterprise or JOBZ zone,• the state auditor, if your business is receivingJOBZ benefits,• the Minnesota State Lottery before you cancontract to sell lottery tickets, or if you wina lottery prize of $600 or more,• a local assessor for purposes of determiningwhether homestead benefits have beenclaimed appropriately,• the Department of Health for purposes ofepidemiologic investigations,• the Legislative Auditor for purposes ofauditing the Department of Revenue or alegislative program,• the Minnesota Department of Commercefor locating owners of unclaimed property,• sources necessary to use statutorily authorizedtax collection tools for collecting taxor nontax debts,• the Minnesota Department of VeteransAffairs, for purposes of locating veteransand notifying them of health hazards theywere exposed to as a result of service in thearmed forces, and of potential benefits towhich they, their dependents or survivorsmay be entitled, or• a district court to determine eligibility for apublic defender.There also may be instances in which thedepartment will assist other state agenciesin mailing information to you. Althoughthe department does not share your addressinformation, we may send the informationto you on behalf of the other state agency.If filing a paper returnIf you are filing a paper Form M1, be sureto read page 16. If you fail to follow theinstructions provided, processing of yourreturn may be delayed.Name and address areaEnter the information in the name and addresssection in all capital letters using blackink. Be sure to use your legal name; do notenter a nickname.If you live outside of the United States, besure to mark an X in the oval box to theleft of your address to indicate you have aforeign address. This allows the scanningequipment to properly record your address.If you are married and filing separateincome tax returns, enter your spouse’sname and Social Security number in thearea provided in the filing status area. Donot enter your spouse’s name or Social Securitynumber in the name and address areaat the top of your return.Date of birthYou are now required by law to enter themonth, day and year you were born on yourreturn. If you are filing a joint return, alsoenter your spouse’s date of birth.Federal filing statusYou must use the same filing status to fileyour Minnesota return that you used to fileyour federal return. Mark an X in the ovalbox to show the filing status you used to fileyour 2008 federal return.State electionscampaign fundYou may designate $5 of state money togo to help candidates for state offices paycampaign expenses. To designate, find theparty of your choice in the list provided onyour return and enter the correspondingcode number where indicated. If you choosethe general campaign fund, the $5 will bedistributed among candidates of all majorparties listed on Form M1. If you are filing ajoint return, your spouse may also designatea party. Designating $5 will not reduce yourrefund or increase your tax.

Line instructionsLine instructionsBefore you enter amounts on Form M1,read the instructions on page 16.• Round amounts to the nearest dollar.Drop amounts less than 50 cents andincrease amounts 50 cents or more to thenext higher dollar.• If the line does not apply to you or if theamount is zero, leave the boxes blank.Federal return informationLines A–DLine A—Federal wages, salaries,tips, etc.Enter your wages, salaries, tips, etc. from:• line 7 of federal Form 1040,• line 7 of Form 1040A,• line 1 of Form 1040EZ,• line 8 of Form 1040NR, or• line 3 of Form 1040NR-EZ.Line B—Taxable IRA distributions,pensions and annuitiesEnter the total of your taxable IRA distributionsand your taxable pensions andannuities:• add lines 15b and 16b of federal Form1040,• add lines 11b and 12b of Form 1040A, or• add lines 16b and 17b of Form 1040NR.Line C—UnemploymentcompensationEnter the unemployment compensation youreceived in 2008 that is included on:• line 19 of federal Form 1040,• line 13 of Form 1040A,• line 3 of Form 1040EZ, or• line 20 of Form 1040NR.Line D—Federal adjusted grossincomeEnter your 2008 federal adjusted grossincome from:• line 37 of federal Form 1040,• line 21 of Form 1040A,• line 4 of Form 1040EZ,• line 35 of Form 1040NR, or• line 10 of Form 1040NR-EZ.If your federal adjusted gross income is anegative number (less than zero), mark anX in the oval box on line D to indicate it is anegative number.Minnesota incomeLines 1–5Line 1—Federal taxable incomeEnter your federal taxable income from:• line 43 of federal Form 1040,• line 27 of Form 1040A,• line 6 of Form 1040EZ,• line 40 of Form 1040NR, or• line 14 of Form 1040NR-EZ.If your federal taxable income is a negativenumber (less than zero), you shouldhave entered a zero on your federal return.However, on your Minnesota return, enterthe actual number and mark an X in theoval box on line 1 to indicate it is a negativenumber.Line 2—State income tax or salestax additionMinnesota does not allow you to deductstate income tax or sales tax. If you itemizeddeductions on your 2008 federal Form1040, you must add back any amounts youdeducted on line 5 of federal Schedule A forincome or sales tax. (Shareholders and partners,see instructions in the next column.)Skip this line if you filed Form 1040A or1040EZ, or if you filed Form 1040 but didnot itemize deductions.If you itemized deductions, follow the stepsbelow to determine line 2. You must usethe amounts from your federal Schedule A,even if your deductions were limited.1 Amount from line 29 ofyour federal Schedule A . ....2 If you are not a dependent,use the table in the nextcolumn to find the amountfor this step. Dependents:Enter the standard deductionfrom your federal return . . . .3 Subtract step 2 from step 1 (ifresult is zero or less, enter 0) .4 State income or sales tax fromline 5 of federal Schedule A andany additional state income taxyou may have included on line 8(other taxes) of Schedule A ..5 Enter the amount from step 3 or step 4,whichever is less, on line 2 of Form M1.Married couples filing separate returns:Each spouse must complete a separateworksheet. If step 4 is less than step 3for either spouse, each spouse must enterthe step 4 amount of their own worksheeton line 2 of their Form M1.Table for step 2Check the boxes that apply to you and yourspouse. If you are married filing separately,check boxes only for your own status, unlessyour spouse has no gross income and cannotbe claimed as a dependent by another person:you: 65 or older blindyour spouse: 65 or older blindIn the table below, find your filing statusand the number of boxes you checked above(from 0-4) and enter the appropriate dollaramount in step 2 in the previous column:boxes dollarfiling checked amountstatus above for step 2single: 0 $ 5,4501 6,8002 8,150married 0 $ 10,900filing jointly, or 1 11,950qualifying 2 13,000widow(er): 3 14,0504 15,100married 0 $ 5,450filing 1 6,500separately: 2 7,5503 8,6004 9,650head of 0 $ 8,000household: 1 9,3502 10,700S corporation shareholders and individualpartners: Even if you did not itemizedeductions on your federal return, includeon line 2 your pro rata share of income taxespaid by the corporation or partnership thatwere deducted in arriving at the entity’sordinary income or net rental income. Thisamount, if any, will be provided on theSchedule KS or KPI you received from theentity.Nonresident aliens: Enter on line 2 theamount of state income tax from line 1 ofyour Schedule A (1040NR) or included online 11 of Form 1040NR-EZ.9

Qualifying education expensesIn general, education expenses that qualifyfor either the K–12 education subtraction online 7 or the credit on line 30 of Form M1include:• instructor fees and tuition for classes orlessons taken outside the normal schoolday if the instructor is not the child’s sibling,parent or grandparent,• purchases of required educational materialfor use during the normal school day,• fees paid to others for driving your childto and from school for the normal schoolday, and• computer hardware for personal use inyour home and educational software.The types of expenses that qualify only forthe subtraction are private school tuitionand tuition paid for college or summerschool courses that are used to satisfy highschool graduation requirements.You must save your itemized cash registerreceipts, invoices and other documentationwith your tax records. The department mayask to review them.Expenses that do not qualify for either:• purchases of materials for extracurricularactivities,• fees paid to others for transporting yourchild to and from activities outside thenormal school day, and• fees for extracurricular academic instructionprovided by the child’s sibling, parentor grandparent.If you qualify for the education credit—enter your qualifying expenses on the appropriateline of your Schedule M1ED andenter your expenses that qualify only for thesubtraction on line 7 of Form M1. You cannotuse the same expenses to claim both thecredit and the subtraction.The total of your subtraction and creditcannot be more than your actual allowableexpenses.If you do not qualify for the educationcredit—enter all of your qualifying expenses,up to the maximum amount allowed, online 7 of Form M1.If you have any of the following types of educationalexpenses, include them on the lines indicated:Include only as a subtraction on line 7 of Form M1:Qualifies for:credit subtractionPrivate school tuition ............................... XTuition for college courses that are used tosatisfy high school graduation requirements .............. XInclude on line 7 of Schedule M1ED or line 7 of Form M1:Fees for after-school enrichment programs, such as scienceexploration and study habits courses (by qualified instructor*) . X XTuition for summer camps that are primarily academic infocus, such as language or fine arts camps* ............. X XInstructor fees for drivers education course if theschool offers a class as part of the curriculum ............ X XFees for all-day kindergarten** ........................ X XInclude on line 8 of Schedule M1ED or line 7 of Form M1:Tutoring* ....................................... X XMusic lessons* .................................. X XInclude on line 9 of Schedule M1ED or line 7 of Form M1:Purchases of required educational material (textbooks, paper,pencils, notebooks, rulers, etc.) for use during the regularpublic, private or home school day . . . . . . . . . . . . . . . . . . . . . X XInclude on line 10 of Schedule M1ED or line 7 of Form M1:Purchase or rental of musical instruments used during theregular school day ................................. X XInclude on line 11 of Schedule M1ED or line 7 of Form M1:Fees paid to others for transportation to/from school or forfield trips during the normal school day, if the school is locatedin Minnesota, Iowa, North Dakota, South Dakota or Wisconsin . X XInclude on line 14 of Schedule M1ED or line 7 of Form M1:Home computer hardware and educational software*** ...... X XExpenses that do not qualify for either—You cannot claim the following expenses:• Costs for you to drive your child to/from school and to/from tutoring, enrichment programsor camps that are not part of the school day• Travel expenses, lodging and meals for overnight class trips• Fees paid for and materials and textbooks purchased for use in a program thatteaches religious beliefs• Sport camps or lessons• Purchase of books and materials used for tutoring, enrichment programs, academiccamps or after-school activities• Tuition and expenses for preschool or post-high school classes• Costs of school lunches• Costs of uniforms used for school, band or sports• Monthly Internet fees• Noneducational software* Study must be directed by a qualified instructor. A qualified instructor is a person who is not the child’s sibling, parent or grandparent and meets one ofthe following requirements: is a Minnesota licensed teacher or is directly supervised by a Minnesota licensed teacher; has passed a teacher competency test;teaches in an accredited private school; has a baccalaureate degree; or is a member of the Minnesota Music Teachers Association.** If you are using all-day kindergarten fees to qualify for the dependent care credit, you cannot use the fees as qualifying education expenses for the credit orsubtraction.*** Computer-related expenses of up to $200 can be used to qualify for a credit and an additional subtraction of up to $200 per family. For example, if you have$300 of computer expenses and you qualify for both the credit and subtraction, you may use $200 of the expenses to qualify for a $150 credit andthe remaining $100 of expenses can be used for the subtraction.11

Lines 8–12Line 8—Other subtractions(Schedule M1M)Complete Schedule M1M (included in thisbooklet) if in 2008, you:• did not itemize deductions on your federalreturn and your charitable contributionswere more than $500,• reported 80 percent of bonus depreciationas an addition to income on FormM1 in a year 2003 through 2007, or youreceived a federal bonus depreciationsubtraction in 2008 from an estate ortrust,• reported 80 percent of federal section 179expensing as an addition to income in2006 or 2007,• were age 65 or older (as of January 1,2009); are permanently and totally disabledand you received federally taxable disabilityincome; and you qualify under the ScheduleM1R income limits (see ScheduleM1R—Income qualifications in the nextcolumn),• received benefits from the Railroad RetirementBoard, such as unemployment,sick pay or retirement benefits,• were a resident of Michigan, NorthDakota or Wisconsin, and you receivedwages covered by reciprocity from whichMinnesota income tax was withheld,• worked and lived on the Indian reservationof which you are an enrolled member,• received federal active duty military payfor services performed outside Minnesotawhile a Minnesota resident,• NEW are a National Guard member whoreceived out-of-state training,• received compensation for state or federalactive service performed in Minnesota as amember of the National Guard or reservists,• received active duty military pay whilea resident of another state and you arerequired to file a Minnesota return,• incurred certain costs when donating ahuman organ,• paid income taxes to a subnational levelof a foreign country (equivalent of a stateof the United States) other than Canada,• received business or investment incomeexemptions for participating in a Job OpportunityBuilding Zone (JOBZ),12Schedule M1R—Income qualificationsIf you (or your spouse if filing a joint return) are age 65 or older or permanently and totallydisabled, use the table below to see if you are eligible for the subtraction.Complete Schedule M1R and Schedule M1M:and your and your Railroadadjusted Ret. Board benefitsgross and nontaxableincome* is Social Securityif you are: less than: are less than:Married, filing a joint return and both spousesare 65 or older or disabled . . . . . . . . . . . . . . . . . $42,000 .......... $12,000Married, filing a joint return and one spouseis 65 or older or disabled .................. $38,500 .......... $12,000Married filing a separate return, you livedapart from your spouse for all of 2008,and you are 65 or older or disabled ........... $21,000 .......... $ 6,000Filing single, head of householdor qualifying widow(er) and youare 65 or older or disabled . . . . . . . . . . . . . . . . . $33,700 .......... $ 9,600* Adjusted gross income is federal adjusted gross income (line 37 of federal Form 1040or line 21 of Form 1040A) plus any lump-sum distributions reported on federal Form 4972less any taxable Railroad Retirement Board benefits.• were insolvent and you received a gainfrom the sale of your farm property thatis included in line 37 of Form 1040, or• NEW received a post service educationaward for service in an AmeriCorps NationalService program.If you complete Schedule M1M, include theschedule when you file Form M1.Tax before creditsLines 11–16Line 11—Tax from tableTurn to the tax table on pages 22 through27. Using the amount on line 10, find thetax amount in the column of your filing status.Enter the tax from the table on line 11.Line 12—Alternative minimumtax (Schedule M1MT)You may be required to pay Minnesota alternativeminimum tax if you were requiredto pay federal alternative minimum tax, or ifyou had large deductions (such as gamblinglosses, mortgage interest or K-12 educationexpenses) when you filed your federal orstate return.If you were required to pay federal alternativeminimum tax, complete ScheduleM1MT, Alternative Minimum Tax. If youwere not required to pay federal alternativeminimum tax, complete the following steps:1 Personal exemptions from line 42 of federalForm 1040 or line 26 of Form 1040A.2 Determine the total of the followingitems:• accelerated depreciation• exercise of incentive stock options• tax-exempt interest or dividends fromMinnesota private activity bonds notincluded on line 2 of Schedule M1M• K-12 education expenses from line 7 ofForm M1• amortization of pollution-controlfacilities• intangible drilling costs• depletion• reserves for losses on bad debts offinancial institutions• circulation and research and experimentalexpenditures• mining exploration and developmentcosts• installment sales of property• tax sheltered farm loss• passive activity loss• income from long-term contracts forthe manufacture, installation or constructionof property to be completedafter 2008Continued

Lines 12–15• gains excluded under IRC section 1202• preferences and adjustments from anelecting large partnership (from theAMT adjustment boxes from yourSchedule K-1 of federal Form 1065-B).3 Add step 1, step 2 and line 40 of Form1040.4 Subtract lines 4, 14 and 20 of federalSchedule A (1040) from step 3.5 You must complete Schedule M1MT ifstep 4 is more than:• $55,000 if you are married and filinga joint return or filing as a qualifyingwidow(er),• $27,750 if you are married and filingseparate returns, or• $41,925 if you are single or filing headof household.Before you complete Schedule M1MT, youmust complete Part I of federal Form 6251,even if you were not required to file Form6251 with your federal return.On your Schedule M1MT, if line 27 is morethan line 28, you must pay Minnesota alternativeminimum tax. Include the scheduleand Form 6251 when you file Form M1.Line 14—Part-year residents andnonresidents:Your tax is determined by the percentage ofyour income that is assignable to Minnesota.Complete Schedule M1NR to determineyour Minnesota tax to enter on line 14.See pages 4 and 5 to determine if you were aresident, part-year resident or nonresident.If you complete Schedule M1NR, enter theamounts from lines 23 and 24 of ScheduleM1NR on lines 14a and 14b of Form M1. Includethe schedule when you file your return.Line 15—Tax on lump-sumdistribution (Schedule M1LS)If you received a lump-sum distributionfrom a pension, profit-sharing or stockbonus plan in 2008, you must file ScheduleM1LS, Tax on Lump-Sum Distribution, ifboth of the following conditions apply:• you filed federal Form 4972, and• you were a Minnesota resident when youreceived any portion of the lump-sumdistribution.If you complete Schedule M1LS, include theschedule and Form 4972 when you file FormM1.ContinuedWhere do your Minnesota tax dollars go?Economic development 2.2%State government 1.5%Environment, energy,and natural resources 2.9% Agriculture and veterans 1.1%Debt service and other 3.6%Health andhuman services 37.3%Public safety 3.9%Property taxaids and credits 5.6%Higher education 5.7%Transportation 9.4%K–12 Education 27.0%All Funds – Biennium 2008/09Source: Minnesota Department of FinanceIncludes fees and federal grants*Percentages do not add up to 100% due to rounding.13

Line 18Credits against taxLines 18–22Line 18—Marriage creditTo qualify for the marriage credit, you mustmeet all of the following requirements:• you are filing a joint return,• both you and your spouse have taxableearned income, taxable pension or taxableSocial Security income,• your joint taxable income on line 10 ofyour Form M1 is at least $32,000, and• the income of the lesser-earning spouse isat least $20,000.If you qualify, complete the Marriage CreditWorksheet (on this page) to determine yourcredit.14Instructions for steps 2 and 3 ofthe Marriage Credit WorksheetSeparately determine the total each spousereceived of the following types of income.Enter your result on step 2 and yourspouse’s result on step 3:• wages, salaries, tips and other taxableemployee compensation• self-employment income included on line3 of Schedule SE (1040), less the self-employmenttax deduction from line 6 ofSchedule SE• taxable pension and Social Security incomeincluded on lines 15b, 16b and 20bof Form 1040 or lines 11b, 12b and 14bof Form 1040A, minus any income youreceived from the Railroad RetirementBoard included on line 16b of Form 1040or line 12b of Form 1040A.Table for step 5 of the Marriage Credit WorksheetIf step 4 is: and step 1 is at least:at but $32,000 $52,000 $72,000 $92,000 $112,000 $132,000 $152,000least less than but less than:$52,000 $72,000 $92,000 $112,000 $132,000 $152,000 & overyour credit amount is:$20,000 $ 22,000 . $34 . . $34 . . $34. . . . $0 . . . . $0 . . . $0 . . . . $022,000 24,000 . . 68 . . . 68 . . . 68. . . . 0 . . . . . 0 . . . . 0 . . . . . 024,000 26,000 . 102 . . 102 . . 102. . . . 0 . . . . . 0 . . . . 0 . . . . . 026,000 28,000 . 136 . . 136 . . 136. . . . 37 . . . . . 0 . . . . 0 . . . . . 028,000 30,000 . 170 . . 170 . . 170. . . . 87 . . . . . 0 . . . . 0 . . . . . 030,000 32,000 . 168 . . 200 . . 200. . . 133 . . . . . 0 . . . . 0 . . . . . 032,000 34,000 . 134 . . 200 . . 200. . . 149 . . . . . 0 . . . . 0 . . . . . 034,000 36,000 . 100 . . 200 . . 200. . . 165 . . . . . 5 . . . . 0 . . . . . 036,000 38,000 . . 66 . . 200 . . 200. . . 181 . . . . 21 . . . . 0 . . . . . 038,000 40,000 . . 32 . . 200 . . 200. . . 197 . . . . 37 . . . . 0 . . . . . 040,000 42,000 . . . 0 . . 200 . . 200. . . 200 . . . . 53 . . . 16 . . . . 1642,000 44,000 . . . 0 . . 200 . . 200 . . 200 . . . . 69 . . . 32 . . . . 3244,000 46,000 . . . 0 . . 200 . . 200. . . 200 . . . . 85 . . . 48 . . . . 4846,000 48,000 . . . 0 . . 200 . . 200. . . 200 . . . 101 . . . 64 . . . . 6448,000 50,000 . . . 0 . . 200 . . 200. . . 200 . . . 117 . . . 80 . . . . 8050,000 52,000 . . . 0 . . 168 . . 200. . . 200 . . . 133 . . . 96 . . . . 9652,000 54,000 . . . 0 . . 134 . . 200. . . 200 . . . 149 . . 112 . . . 11254,000 56,000 . . . 0 . . 100 . . 200. . . 200 . . . 165 . . 128 . . . 12856,000 58,000 . . . 0 . . . 66 . . 200. . . 200 . . . 181 . . 144 . . . 14458,000 60,000 . . . 0 . . . 32 . . 200. . . 200 . . . 197 . . 160 . . . 16060,000 62,000 . . . 0 . . . . 0 . . 200. . . 200 . . . 200 . . 176 . . . 17662,000 64,000 . . . 0 . . . . 0 . . 200. . . 200 . . . 200 . . 192 . . . 19264,000 66,000 . . . 0 . . . . 0 . . 200. . . 200 . . . 200 . . 208 . . . 20866,000 68,000 . . . 0 . . . . 0 . . 200. . . 200 . . . 200 . . 224 . . . 22468,000 70,000 . . . 0 . . . . 0 . . 200. . . 200 . . . 200 . . 240 . . . 24070,000 72,000 . . . 0 . . . . 0 . . 168. . . 200 . . . 200 . . 256 . . . 25672,000 74,000 . . . 0 . . . . 0 . . 134. . . 200 . . . 200 . . 272 . . . 27274,000 76,000 . . . 0 . . . . 0 . . 100. . . 200 . . . 200 . . 288 . . . 28876,000 78,000 . . . 0 . . . . 0 . . . 66. . . 200 . . . 200 . . 304 . . . 30478,000 80,000 . . . 0 . . . . 0 . . . 32. . . 200 . . . 200 . . 320 . . . 32080,000 82,000 . . . 0 . . . . 0 . . . .0. . . 196 . . . 196 . . 319 . . . 33282,000 & over . . . . Complete steps 6 through 16 of the Marriage Credit Worksheet.Marriage Credit Worksheet1 Joint taxable income from line 10of Form M1 (if less than $32,000,you do not qualify) .........2 Your total of earned income, taxablepension income and taxableSocial Security income . ......3 Your spouse’s total of earnedincome, taxable pension incomeand taxable Social Securityincome . ...................4 Amount from step 2 or step 3,whichever is less (if less than$20,000, you do not qualify) ..5 If step 4 is less than $82,000,use the table at left and the amountsfrom steps 1 and 4 to find your credit.Enter the credit here and skipsteps 6–16. See the instructionsbelow step 16 ..............If step 4 is $82,000 or more, continue withstep 6.6 Amount from step 4 .........7 Value of one personal exemptionplus one-half of the marriedjointstandard deduction ..... $8,9508 Subtract step 7 from step 6 ...9 Using the rate schedule for singlepersons on page 27, compute thetax for the amount on step 8 ..10 Amount from step 1 .........11 Amount from step 8 .........12 Subtract step 11 from step 10 (ifzero or less, you do not qualify)13 Using the rate schedule for singlepersons on page 27, compute thetax for the amount on step 12 .14 Line 11 of Form M1 .........15 Add step 9 and step 13 . ......16 Subtract step 15 from step 14.If the result is more than $332,enter $332. If result is zero orless, you do not qualify. Entercredit here and see instructionsbelow .....................Full-year residents: Enter the result fromstep 5 or step 16, whichever is applicable, online 18 of Form M1.Part-year residents and nonresidents:Multiply the result from step 5 or step16, whichever is applicable, by line 25 ofSchedule M1NR. Enter the result on line 18of Form M1.

Lines 19–28Line 19—Credit for long-termcare insurance premiums paid(Schedule M1LTI)You may be able to claim a credit againsttax based on any premiums you paid in2008 for a qualified long-term care insurancepolicy for which you did not receive afederal tax benefit.To qualify, your long-term care insurancepolicy must:• qualify as a federal deduction (see federalSchedule A of Form 1040), disregardingthe 7.5 percent income test, and• have a lifetime long-term care benefitlimit of $100,000 or more.The maximum credit is $100 per person.Part-year residents and nonresidents mayalso be eligible for the credit based on thepercentage of income taxable to Minnesota.If you qualify, complete Schedule M1LTI,Long-Term Care Insurance Credit, and includethe schedule when you file Form M1.Line 20—Credit for taxes paid toanother state (Schedule M1CR)If you were a Minnesota resident for all orpart of 2008 and you paid income tax bothto Minnesota and to another state on thesame income, you may be able to reduceyour tax. A Canadian province or territoryand the District of Columbia are considereda state for purposes of this credit.If you were a resident of another statebut are required to file a 2008 Minnesotaincome tax return as a Minnesota resident,you may be eligible for this credit. To beeligible, you must have paid 2008 state taxon the same income to both Minnesotaand the state of which you were a resident.However, you must get a statement from theother state’s tax department stating you arenot eligible to receive a credit on that state’sreturn for income tax paid to Minnesota.Be sure to include this statement with yourForm M1.If you claimed a federal foreign tax creditand you included taxes paid to a Canadianprovince or territory, you cannot use thesesame taxes paid to determine your Minnesotacredit.If you qualify, complete Schedule M1CR,Credit for Income Tax Paid to Another State,and include the schedule when you file yourreturn.If you worked in Wisconsin, NorthDakota or Michigan: If you were a fullorpart-year resident of Minnesota andhad 2008 state income tax withheld byMichigan, North Dakota or Wisconsin frompersonal service income (such as wages,salaries, tips, commissions, bonuses) you receivedfrom working in one of those states,do not file Schedule M1CR. Instead, you canget a refund of the tax withheld for the periodof time you were a Minnesota residentby filing that state’s income tax return withthat state.To get the other state’s income tax form, callthat department or go to their website:• Michigan Department of Treasury, 1‐800-367‐6263, www.michigan.gov/treasury• North Dakota Office of State Tax Commissioner,701-328-3450, www.nd.gov/tax• Wisconsin Department of Revenue,608-266‐1961, www.dor.state.wi.usNonresidents who sold a partnershipinterest: If you were a nonresident of Minnesotaand you sold a partnership intereston which the gain realized is taxable to bothMinnesota and to your home state, you maybe able to reduce your tax. If your homestate does not allow a credit for taxes paid toMinnesota on the gain, complete ScheduleM1CRN, Credit for Nonresident Partnerson Taxes Paid to Home State. Do not fileSchedule M1CR.If you complete Schedule M1CRN, includethe schedule when you file your Form M1.Line 21—Alternative minimumtax credit (Schedule M1MTC)If you paid Minnesota alternative minimumtax in one or more years from 1990 through2007, but not for 2008, complete SchedulesM1MT and M1MTC, Alternative MinimumTax Credit, to determine if you can claim acredit or carry forward any unused portionof your minimum tax credit.If you have never paid Minnesota alternativeminimum tax, you do not qualify forthis credit.If you complete Schedule M1MTC, besure to include the schedule and ScheduleM1MT when you file your return.Line 24—Nongame Wildlife FundYou can help preserve Minnesota’s nongamewildlife, such as bald eagles and loons, bydonating to the Nongame Wildlife Fund.If you wish to donate, enter the amounton line 24. This amount will decrease yourrefund or increase the amount you owe.For more information on the fund, go towww.dnr.state.mn.us or write to: NongameWildlife Fund, Department of Natural Resources,500 Lafayette Road, Box 25,St. Paul, MN 55155.Total paymentsLines 26–33Line 26—Minnesota income taxwithheld (Schedule M1W)If you received W-2, 1099 or W-2G forms,or Schedules KF, KS or KPI that show Minnesotaincome tax was withheld for you for2008, you must complete Schedule M1W,Minnesota Income Tax Withheld.Be sure to include the schedule when youfile your Form M1. If the schedule is notenclosed when required, processing of yourreturn will be delayed and the departmentmay disallow your withholding amount.Do not send in your W-2, 1099 or W-2Gforms. Keep your W-2, 1099 and W-2Gforms with your tax records and have themavailable if requested by the department.Line 27—Minnesota estimatedtax and extension paymentsOnly three types of payments can be includedon line 27. They are:• your total 2008 Minnesota estimated taxpayments made in 2008 and 2009, eitherpaid electronically or with Form M14,• the portion of your 2007 Minnesota incometax refund designated on your 2007Form M1 to be applied to 2008 estimatedtax, and• any payment made by the due date whenyou are filing after the due date, eitherpaid electronically or with Form M13.Do not include any other amounts online 27.Line 28—Child and dependentcare credit (Schedule M1CD)To qualify for the child and dependent carecredit, your household income—federaladjusted gross income plus most nontaxableincome—must be $36,030 or less, and oneof the following conditions must apply:• you paid someone (other than your dependentchild or stepchild younger thanage 19) to care for a qualifying15(Instructions continued on page 17)

How to complete a paper returnForm M1 is scannableThe Department of Revenue uses scanning equipment to capture the information from paper income tax returns. It isimportant that you follow the instructions below so your return is processed quickly and accurately.ABCUse black ink to enter the numbers inside the boxes. Donot highlight numbers, as this prevents the equipment fromreading the numbers.Please print and use CAPITAL LETTERS when enteringyour name, your spouse’s name and current address. Capitalletters are easier to recognize.Print your numbers like this:HIDo not write extra numbers, symbols or notes on yourreturn, such as cents, dashes, decimal points or dollar signs.Enclose any explanations on a separate sheet, unless you areinstructed to write explanations on your return.Do not staple or tape any enclosures to your return.If you want to ensure your papers stay together, use a paperclip.DEFG16Note: Do not put a slash through the “0” (Ø) or “7” (7); it maybe read as an “8.”Use whole dollars. You must round the dollar amountson your Form M1 and schedules to the nearest dollar. Dropamounts less than 50 cents and increase amounts 50 cents ormore to the next dollar. For example: 129.49 becomes 129,and 129.50 becomes 130.Leave lines blank if they do not apply to you or if theamount is zero. Leave unused boxes blank.Mark an X in an oval box like this:Reporting a negative amount. If your federal adjustedgross income on line D or the amounts on line 1, 4 or 14b arenegative amounts (losses), be sure to mark an X in the ovalbox provided on the line (see example below). Failure to do sowill result in the loss being read by our processing equipmentas a positive amount. Do not use parentheses or a minus signto indicate a negative amount.If a negative number, mark an X in oval box., , .00Important remindersEnclose Schedule M1W when requiredIf you are claiming Minnesota income tax withheld on line 26 ofyour Form M1, you must complete and enclose Schedule M1Wwith your return. If the schedule is not enclosed, processing ofyour refund will be delayed, and the department may disallow theamount of your withholding.Also, do not send in your W-2, 1099 or W-2G forms. Keep theseforms with your tax records and save your 2008 tax records at leastthrough 2013. The department may ask you to show these records ifthere is any question.BFGPlease printFiling statusFundFederalDo not send W-2s. Enclose Schedule M1W toclaim Minnesota withholding.Tax before creditsM1, ,0 — Stock No. 1008010200811Your first name and initial Last name Your Social Security numberMark an If a joint return, spouse’s first name and initial Last nameX if aforeignaddress: Current home address (street, apartment number, route)Individual Income Tax 2008Please print. Leave unused boxes blank. Do not use staples on anything you submit.Spouse’s Social Security numberYour date of birth (mm/dd/yyyy)City State Zip code Spouse’s date of birth2008 federalfiling status (1) Single (2) Married filing joint (3) Married filing separate:(mark an X in Head ofEnter spouse’s name and(4)one oval box): Household (5) Qualifying widow(er) Social Security number hereState Elections Campaign FundPolitical party and code number:Your code: Spouse’s code:If you want $5 to go to help candidates for state offices pay campaign Republican . . . . . . . . . . . 11 Green . . . . . . . . . 14expenses, you may each enter the code number for the party of your Democratic Farmer-Labor . . 12 General Campaignchoice. This will not increase your tax or reduce your refund.Independence . . . . . . . . . . 13 Fund . . . . . . . . .15From your federal return (for line references see instructions, page 9), enter the amount of:D Federal adjusted gross income:A Wages, salaries, tips, etc.: B IRA, Pensions and annuities: C Unemployment: If a negative number, mark an X in oval box.. 00 , . 00 , . 00 , , . 00number, an X in If a negative1 Federal taxable income (from line 43 of federal Form 1040,line 27 of Form 1040A, or line 6 of Form 1040EZ) . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,mark,oval box.. 002 State income tax or sales tax addition. If you itemized deductions on federalForm 1040, complete the worksheet on page 9 of the instructions . . . . . . . . . . . 2 , , . 003 Other additions to your income, including the additional standard deductionfor property tax and non-Minnesota bond interest . . . . . . . . . . . . . . . . . . . . . . . . . . 3 , , . 00(see instructions, page 10, and enclose Schedule M1M)If a negative number, mark an X in oval box.4 Add lines 1 through 3 (if a negative number, mark an X in the oval box as indicated) . 4. 00Do you 5 State want income tax refund to from throw line 10 of federal Form this 1040 . form . . . . . . . . . . . . away? . . . 5 You . 006 Net interest or mutual fund dividends from U.S. bonds (see instructions, page 10) 6can, if 7 you Education expenses file you electronically. paid for your qualifying children in grades K–12 See page 2 for(see instructions, page 10). Enter the name and grade of each child: . . . . . . . . . . 7details.8 Other subtractions (see instructions, page 12, and enclose Schedule M1M) . . . . . . 89 Total subtractions. Add lines 5 through 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 910 Minnesota taxable income. Subtract line 9 from line 4(if result is zero or less, leave blank) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1011 Tax from the table on pages 22–27 of the M1 instructions . . . . . . . . . . . . . . . . 1112 Alternative minimum tax (enclose Schedule M1MT) . . . . . . . . . . . . . . . . . . . . . . 1213 Add lines 11 and 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1314 Full-year residents: Enter the amount from line 13 on line 14. Skip lines 14a and 14b.Part-year residents and nonresidents: From Schedule M1NR, enter the tax from line 27on line 14, from line 23 on line 14a, and from line 24 on line 14b (enclose schedule) . . . . . 14If a negative number, mark an X in oval box.a. M1NR,b. M1NR,line 23:, ,line 24:, ,15 Tax on lump-sum distribution (enclose Schedule M1LS) . . . . . . . . . . . . . . . . . . . 1516 Tax before credits. Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16, ,, ,, ,,, ,, ,, ,, ,, ,, ,, ,,, ,. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00If you pay your tax with a checkIf you owe an amount on line 36 of Form M1 and you pay bycheck, you must complete a Form M60 payment voucher, which isincluded in this booklet. If you are filing a paper Form M1, send thevoucher and your check separately from your return to ensure thatyour payment is properly credited to your account.If you pay your tax after the due dateIf you pay your tax after April 15, 2009, you must pay penalty andinterest on the unpaid amount (see page 6 for details). Use theworksheet in the M60 instructions to determine the penalty andinterest to include with your tax payment.Form M1 does not include a line to report penalty or interest.

Lines 28–34person while you, and your spouse if filinga joint return, were working or werelooking for work. A qualifying person andqualifying expenses are the same as forthe federal credit for child and dependentcare expenses, OR• you were an operator of a licensed familyday care home caring for your owndependent child who had not reached theage of six by the end of the year, OR• you are married and filing a joint return,your child was born in 2008, and you didnot participate in a pre-tax dependentcare assistance program. You may be eligibleeven if you did not have actual childcare expenses.If one of the above conditions applies toyou, complete Schedule M1CD, Child andDependent Care Credit, to determine yourcredit. Married persons filing separatereturns cannot claim this credit.Nonresidents and part-year residents mayalso be eligible for this credit based onearned income taxable to Minnesota.Unlike the federal credit, which is allowedonly up to the amount of your tax liability,the Minnesota credit is refundable. So youmay be able to receive a refund even if youhave no tax liability. As a result, you mayqualify for the Minnesota credit even if youdid not have to file a federal return or didnot claim the federal credit.However, you must complete federal Form2441 or Schedule 2 of Form 1040A beforecompleting Schedule M1CD. This is neededeven if you did not claim the federal creditor file a federal return.If you complete Schedule M1CD, includethe schedule and federal Form 2441 orSchedule 2 of Form 1040A with Form M1.Indicate the number of qualifying personsin the boxes to the left of line 28.Line 29—Minnesota workingfamily credit (Schedule M1WFC)If you qualify for the federal earned incomecredit, you also qualify for the Minnesotaworking family credit. Use ScheduleM1WFC, Working Family Credit, (includedin this booklet) and the WFC table on pages19–21 to determine your Minnesota credit.Nonresidents and part-year residents mayqualify for this credit based on the percentageof income taxable to Minnesota.If you complete Schedule M1WFC, includethe schedule with your return. Indicate thenumber of your qualifying children in theboxes to the left of line 29.Line 30—K–12 education credit(Schedule M1ED)You may receive a credit if you paid education-relatedexpenses in 2008 for yourqualifying children in grades kindergartenthrough 12 (K–12). See page 11 for informationon qualifying expenses.Married persons filing separate returns cannotclaim this credit.To qualify, your household income must beunder a certain limit based on the numberof qualifying children you have in gradesK–12. A qualifying child is the same as for thefederal earned income credit.If your total number of Your householdqualifying children is: income limit is:1 or 2 ..............$37,5003 ..................$39,5004 ..................$41,5005 ..................$43,5006 or more ........... ** For more than 5 children, the limit is$43,500 plus $2,000 for each additionalqualifying child.If your household income—your federaladjusted gross income plus most nontaxableincome—is more than the limits shown,you do not qualify for the credit. However,you may qualify for a subtraction. See line 7instructions on page 10.If you qualify for the credit, complete ScheduleM1ED, K–12 Education Credit, (includedin this booklet). Expenses that cannot beused for the credit may be used for the subtractionon line 7 of Form M1. However, youcannot use the same expenses for both. Formore details, see Income Tax Fact Sheet #8,K–12 Education Subtraction and Credit.If you complete Schedule M1ED, include theschedule with Form M1. Also, indicate thenumber of qualifying children in the boxes tothe left of line 30.Save your original receipts and other documentationwith your tax records. The departmentmay ask you to show such records ifthere is a question concerning your credit orto verify the amount you claimed.Line 31—JOBZ jobs credit(Schedule JOBZ)A refundable jobs credit, based on higherpayingjobs, is available to qualified businessesoperating in a Job Opportunity BuildingZone (JOBZ). If you are a sole proprietoroperating a qualified business, see ScheduleJOBZ for details. If you complete ScheduleJOBZ, include the schedule with Form M1.Include any credit you may have received asa partner of a partnership, shareholder of anS corporation or beneficiary of an estate ortrust. You must include your Schedule KPI,KS or KF with Form M1.Line 32—Cattle tuberculosistesting creditIf you own cattle in Minnesota and you incurredexpenses during the year to test yourcattle for tuberculosis, you may qualify for acredit of 50 percent of your testing expenses.To determine your credit, follow the stepsbelow:1 Expenses you incurred to testyour cattle for tuberculosis ....2 The credit is 50% (.50)of your testing expenses ......3 Multiply step 1 by step 2. Enterthe result here and on line 32of Form M1 .................50Refund or amount dueLines 34–39Line 34—Your refundIf line 33 is more than line 25, subtract line25 from line 33, and subtract the amount, ifany, on line 37. This is your 2008 Minnesotaincome tax refund. If the result is zero, youmust still file your return.Of the amount on line 34, you may choose to:1 receive the entire refund in the mail as apaper check (skip lines 35, 36, 38 and 39),2 have the entire refund deposited directlyinto a checking or savings account (see theline 35 instructions on page 18), or3 apply all or a portion of your refundtoward your 2009 estimated taxes and receivethe remaining amount, if any, in themail as a paper check (skip lines 35 and36, and complete lines 38 and 39).If you owe Minnesota or federal taxes,criminal fines or a debt to a state or countyagency, district court, qualifying hospitalor public library, the department will applyyour refund to the amount you owe. If youparticipate in the Senior Citizens PropertyTax Deferral Program, your refund will beapplied to your deferred property tax total.Your Social Security number will be usedto identify you as the correct debtor. If yourdebt is less than your refund, you’ll receivethe difference.Generally, you must file your 2008 return nolater than October 15, 2012, or yourright to receive the refund lapses. 17

Lines 35–39Line 35—Direct deposit of refundIf you want the refund on line 34 to be directlydeposited into your checking or savingsaccount, enter the requested informationon line 35. Refer to the sample below tofind the routing and account numbers.You can find your bank’s routing number andaccount number on the bottom of your check.The routing number must have nine digits.The account number may contain upto 17 digits (both numbers and letters). Ifyour account number is less than 17 digits,enter the number starting with the first boxon the left—leave out any hyphens, spacesand symbols—and leave any unused boxesblank.If the routing or account number is incorrector is not accepted by your financial institution,your refund will be sent to you inthe form of a paper check. Your refund mayalso be issued as a paper check if a portionwas recaptured to pay a debt you owe or anadjustment was made to your return.By completing line 35, you are authorizingthe department and your financial institutionto initiate electronic credit entries, andif necessary, debit entries and adjustmentsfor any credits made in error.Line 36—Amount you oweIf line 25 is more than line 33, you oweadditional Minnesota income tax for 2008.If the difference is $500 or more, read theinstructions for line 37 to determine line 36.Subtract line 33 from line 25, and add theamount, if any, from line 37. Enter the resulton line 36. This is the Minnesota income taxyou must pay. Pay your tax using one of themethods described in Payment options onpage 6.If you are filing your return after April 15,2009, a late payment penalty, a late filingpenalty and interest may be due (seepage 6). If you file a paper return and youinclude penalty and interest with your checkpayment, be sure to enclose the worksheetfrom the M60 instructions or a separatestatement showing how you arrived at thepenalty and interest. Do not include thepenalty and interest on line 36.18Line 37—Penalty forunderpayment of 2008 estimatedtax (Schedule M15)You may owe a penalty if:• line 23 is more than line 33, and the differenceis $500 or more, or• you did not make a required estimatedtax payment on time. This is true even ifyou have a refund.Complete Schedule M15, Underpayment ofEstimated Income Tax, to determine if youowe a penalty. Enter the penalty, if any, online 37 of Form M1. Also, subtract the penaltyamount from line 34 or add it to line36 of Form M1. The penalty will increasethe tax you owe or decrease your refundamount. Include Schedule M 15 with yourreturn.To avoid this penalty next year, you maywant to make larger 2009 estimated taxpayments or ask your employer to increaseyour withholding.Lines 38 and 39—2009estimated taxIf you are paying 2009 estimated tax, youmay apply all or part of your 2008 refund toyour 2009 estimated tax.On line 38, enter the portion of line 34 youwant refunded to you as a paper check inthe mail. You cannot request direct deposit.On line 39, enter the amount from line 34you want applied to your 2009 estimatedtax. The total of lines 38 and 39 must equalline 34.If you are not sure whether you must pay2009 estimated tax, read Estimated paymentson page 7.Before you mail your returnSign your returnSign and date your return. If you are marriedand filing a joint return, both spousesmust sign. An unsigned return is notconsidered a valid return, and you may besubject to interest and penalties if you failto sign. If you paid someone to prepare yourreturn, that person must also sign and providetheir federal preparer ID number.To choose limited authority for preparer.You may check the box at the bottom of thereturn to give the department your permissionto discuss your tax return with this paidpreparer. Checking the box does not giveyour preparer the authority to sign any taxdocuments on your behalf or to representyou at any audit or appeals conference. Forthese types of authorities, you must file apower of attorney. For details, see page 7.To choose not to file electronically. If youdo not want your return filed electronically,check the appropriate box at the bottomof the return when asked by your preparer.Any preparer who filed more than 100Minnesota returns last year is required toelectronically file all Minnesota returns, unlessyou indicate otherwise.Include copies of federal formsIn addition to your Form M1 and all theMinnesota schedules you are required tocomplete, also enclose a complete copy ofyour 2008 federal return and all requiredfederal schedules.How to assembleOrganize Form M1, its schedules and otherdocumentation—when required—in thefollowing order:1 Form M1, including page 2 if it is notprinted on the back of your Form M1,2 Schedule M1W showing Minnesota withholding.Do not submit W-2, 1099 orW-2G forms with your return.3 Schedules KF, KPI and/or KS showingMinnesota income tax withheld or availablecredits,4 Minnesota schedules according to the sequencenumber printed at the top of each,5 At the end, place a complete copy of yourfederal return and schedules.6 Do not staple or tape any enclosures toyour return. If you want to ensure yourpapers stay together, use a paperclip.If you do not enclose the required documentation,the department may send yourreturn back to you so you can include them.Make copies of all your forms and schedules.Keep the copies and your W-2 formswith your tax records at least through2013. You will be charged a fee to requestcopies of your forms from the department.Also, if you are claiming the K–12 educationsubtraction or credit, be sure to keep withyour tax records the original receipts andother documentation to substantiate yourqualifying education expenses.

Minnesota Working Family Credit (WFC) Table. This is not a tax table.I f line 1 or line 3 Single, head of householdof Schedule or qualifying widow(er) Married filing jointlyM1WFC is: and you have: and you have:I f line 1 or line 3 Single, head of householdof Schedule or qualifying widow(er) Married filing jointlyM1WFC is: and you have: and you have:I f line 1 or line 3 Single, head of householdof Schedule or qualifying widow(er) Married filing jointlyM1WFC is: and you have: and you have:at but no one two no one twoleast less than children child children children child childrenat but no one two no one twoleast less than children child children children child childrenat but no one two no one twoleast less than children child children children child childrenyour credit is your credit is your credit is your credit is9,000 9,100 73 729 905 110 729 9059,100 9,200 72 729 915 110 729 9159,200 9,300 70 729 925 110 729 9259,300 9,400 68 729 935 110 729 9359,400 9,500 66 729 945 110 729 9454,500 4,600 87 387 455 87 387 4554,600 4,700 89 395 465 89 395 4654,700 4,800 91 404 475 91 404 4754,800 4,900 93 412 485 93 412 4854,900 5,000 95 421 495 95 421 495your credit is your credit is1 100 1 4 5 1 4 5100 200 3 13 15 3 13 15200 300 5 21 25 5 21 25300 400 7 30 35 7 30 35400 500 9 38 45 9 38 459,500 9,600 64 729 955 110 729 9559,600 9,700 62 729 965 110 729 9659,700 9,800 60 729 975 110 729 9759,800 9,900 58 729 985 110 729 9859,900 10,000 56 729 995 110 729 9955,000 5,100 97 429 505 97 429 5055,100 5,200 98 438 515 98 438 5155,200 5,300 100 446 525 100 446 5255,300 5,400 102 455 535 102 455 5355,400 5,500 104 463 545 104 463 545500 600 11 47 55 11 47 55600 700 12 55 65 12 55 65700 800 14 64 75 14 64 75800 900 16 72 85 16 72 85900 1,000 18 81 95 18 81 9510,000 10,100 54 729 1,005 110 729 1,00510,100 10,200 52 729 1,015 110 729 1,01510,200 10,300 50 729 1,025 108 729 1,02510,300 10,400 49 729 1,035 106 729 1,03510,400 10,500 47 729 1,045 104 729 1,0455,500 5,600 106 472 555 106 472 5555,600 5,700 108 480 565 108 480 5655,700 5,800 110 489 575 110 489 5755,800 5,900 110 497 585 110 497 5855,900 6,000 110 506 595 110 506 5951,000 1,100 20 89 105 20 89 1051,100 1,200 22 98 115 22 98 1151,200 1,300 24 106 125 24 106 1251,300 1,400 26 115 135 26 115 1351,400 1,500 28 123 145 28 123 14510,500 10,600 45 729 1,055 102 729 1,05510,600 10,700 43 729 1,065 100 729 1,06510,700 10,800 41 729 1,075 98 729 1,07510,800 10,900 39 729 1,085 96 729 1,08510,900 11,000 37 729 1,095 94 729 1,0956,000 6,100 110 514 605 110 514 6056,100 6,200 110 523 615 110 523 6156,200 6,300 110 531 625 110 531 6256,300 6,400 110 540 635 110 540 6356,400 6,500 110 548 645 110 548 6451,500 1,600 30 132 155 30 132 1551,600 1,700 32 140 165 32 140 1651,700 1,800 33 149 175 33 149 1751,800 1,900 35 157 185 35 157 1851,900 2,000 37 166 195 37 166 19511,000 11,100 35 729 1,105 93 729 1,10511,100 11,200 33 729 1,115 91 729 1,11511,200 11,300 31 729 1,125 89 729 1,12511,300 11,400 29 729 1,135 87 729 1,13511,400 11,500 28 729 1,145 85 729 1,1456,500 6,600 110 557 655 110 557 6556,600 6,700 110 565 665 110 565 6656,700 6,800 110 574 675 110 574 6756,800 6,900 110 582 685 110 582 6856,900 7,000 110 591 695 110 591 6952,000 2,100 39 174 205 39 174 2052,100 2,200 41 183 215 41 183 2152,200 2,300 43 191 225 43 191 2252,300 2,400 45 200 235 45 200 2352,400 2,500 47 208 245 47 208 24511,500 11,600 26 729 1,155 83 729 1,15511,600 11,700 24 729 1,165 81 729 1,16511,700 11,800 22 729 1,175 79 729 1,17511,800 11,900 20 729 1,185 77 729 1,18511,900 12,000 18 729 1,195 75 729 1,1957,000 7,100 110 599 705 110 599 7057,100 7,200 110 608 715 110 608 7157,200 7,300 108 616 725 110 616 7257,300 7,400 106 625 735 110 625 7357,400 7,500 104 633 745 110 633 7452,500 2,600 49 217 255 49 217 2552,600 2,700 51 225 265 51 225 2652,700 2,800 53 234 275 53 234 2752,800 2,900 55 242 285 55 242 2852,900 3,000 56 251 295 56 251 29512,000 12,100 16 729 1,205 73 729 1,20512,100 12,200 14 729 1,206 72 729 1,20612,200 12,300 12 729 1,206 70 729 1,20612,300 12,400 10 729 1,206 68 729 1,20612,400 12,500 8 729 1,206 66 729 1,2067,500 7,600 102 642 755 110 642 7557,600 7,700 100 650 765 110 650 7657,700 7,800 98 659 775 110 659 7757,800 7,900 96 667 785 110 667 7857,900 8,000 94 676 795 110 676 7953,000 3,100 58 259 305 58 259 3053,100 3,200 60 268 315 60 268 3153,200 3,300 62 276 325 62 276 3253,300 3,400 64 285 335 64 285 3353,400 3,500 66 293 345 66 293 34512,500 12,600 7 729 1,206 64 729 1,20612,600 12,700 5 729 1,206 62 729 1,20612,700 12,800 3 729 1,206 60 729 1,20612,800 12,900 1 729 1,206 58 729 1,20612,900 13,000 0 729 1,206 56 729 1,2068,000 8,100 93 684 805 110 684 8058,100 8,200 91 693 815 110 693 8158,200 8,300 89 701 825 110 701 8258,300 8,400 87 710 835 110 710 8358,400 8,500 85 718 845 110 718 8453,500 3,600 68 302 355 68 302 3553,600 3,700 70 310 365 70 310 3653,700 3,800 72 319 375 72 319 3753,800 3,900 74 327 385 74 327 3853,900 4,000 76 336 395 76 336 39513,000 13,100 0 729 1,206 54 729 1,20613,100 13,200 0 729 1,206 52 729 1,20613,200 13,300 0 729 1,206 50 729 1,20613,300 13,400 0 729 1,206 49 729 1,20613,400 13,500 0 729 1,206 47 729 1,2068,500 8,600 83 727 855 110 727 8558,600 8,700 81 729 865 110 729 8658,700 8,800 79 729 875 110 729 8758,800 8,900 77 729 885 110 729 8858,900 9,000 75 729 895 110 729 8954,000 4,100 77 344 405 77 344 4054,100 4,200 79 353 415 79 353 4154,200 4,300 81 361 425 81 361 4254,300 4,400 83 370 435 83 370 4354,400 4,500 85 378 445 85 378 44519

Minnesota Working Family Credit (WFC) Table. This is not a tax table.20I f line 1 or line 3 Single, head of householdof Schedule or qualifying widow(er) Married filing jointlyM1WFC is: and you have: and you have:I f line 1 or line 3 Single, head of householdof Schedule or qualifying widow(er) Married filing jointlyM1WFC is: and you have: and you have:I f line 1 or line 3 Single, head of householdof Schedule or qualifying widow(er) Married filing jointlyM1WFC is: and you have: and you have:at but no one two no one twoleast less than children child children children child childrenat but no one two no one twoleast less than children child children children child childrenat but no one two no one twoleast less than children child children children child childrenyour credit is your credit isyour credit is your credit isyour credit is your credit is24,700 24,800 0 528 1,422 0 700 1,68624,800 24,900 0 522 1,412 0 694 1,68624,900 25,000 0 516 1,402 0 688 1,68625,000 25,100 0 511 1,391 0 682 1,68625,100 25,200 0 505 1,381 0 677 1,68619,900 20,000 0 803 1,508 0 874 1,50820,000 20,100 0 797 1,528 0 874 1,52820,100 20,200 0 791 1,548 0 874 1,54820,200 20,300 0 786 1,568 0 874 1,56820,300 20,400 0 780 1,588 0 874 1,58813,500 13,600 0 729 1,206 45 729 1,20613,600 13,700 0 729 1,206 43 729 1,20613,700 13,800 0 729 1,206 41 729 1,20613,800 13,900 0 729 1,206 39 729 1,20613,900 14,000 0 729 1,206 37 729 1,20625,200 25,300 0 499 1,371 0 671 1,68025,300 25,400 0 493 1,361 0 665 1,67025,400 25,500 0 488 1,350 0 659 1,65925,500 25,600 0 482 1,340 0 654 1,64925,600 25,700 0 476 1,330 0 648 1,63920,400 20,500 0 774 1,608 0 874 1,60820,500 20,600 0 768 1,628 0 874 1,62820,600 20,700 0 763 1,648 0 874 1,64820,700 20,800 0 757 1,668 0 874 1,66820,800 20,900 0 751 1,686 0 874 1,68614,000 14,100 0 729 1,206 35 729 1,20614,100 14,200 0 729 1,206 33 729 1,20614,200 14,300 0 729 1,206 31 729 1,20614,300 14,400 0 729 1,206 29 729 1,20614,400 14,500 0 729 1,206 28 729 1,20625,700 25,800 0 470 1,319 0 642 1,62825,800 25,900 0 465 1,309 0 637 1,61825,900 26,000 0 459 1,299 0 631 1,60826,000 26,100 0 453 1,288 0 625 1,59726,100 26,200 0 447 1,278 0 619 1,58720,900 21,000 0 745 1,686 0 874 1,68621,000 21,100 0 740 1,686 0 874 1,68621,100 21,200 0 734 1,686 0 874 1,68621,200 21,300 0 728 1,686 0 874 1,68621,300 21,400 0 723 1,686 0 874 1,68614,500 14,600 0 729 1,206 26 729 1,20614,600 14,700 0 729 1,206 24 729 1,20614,700 14,800 0 729 1,206 22 729 1,20614,800 14,900 0 729 1,206 20 729 1,20614,900 15,000 0 729 1,206 18 729 1,20626,200 26,300 0 442 1,268 0 614 1,57726,300 26,400 0 436 1,258 0 608 1,56726,400 26,500 0 430 1,247 0 602 1,55626,500 26,600 0 425 1,237 0 596 1,54626,600 26,700 0 419 1,227 0 591 1,53621,400 21,500 0 717 1,686 0 874 1,68621,500 21,600 0 711 1,686 0 874 1,68621,600 21,700 0 705 1,686 0 874 1,68621,700 21,800 0 700 1,686 0 872 1,68621,800 21,900 0 694 1,686 0 866 1,68615,000 15,100 0 734 1,206 16 734 1,20615,100 15,200 0 743 1,206 14 743 1,20615,200 15,300 0 751 1,206 12 751 1,20615,300 15,400 0 760 1,206 10 760 1,20615,400 15,500 0 768 1,206 8 768 1,20626,700 26,800 0 413 1,216 0 585 1,52526,800 26,900 0 407 1,206 0 579 1,51526,900 27,000 0 402 1,196 0 574 1,50527,000 27,100 0 396 1,185 0 568 1,49427,100 27,200 0 390 1,175 0 562 1,48421,900 22,000 0 688 1,686 0 860 1,68622,000 22,100 0 682 1,686 0 854 1,68622,100 22,200 0 677 1,686 0 849 1,68622,200 22,300 0 671 1,680 0 843 1,68622,300 22,400 0 665 1,670 0 837 1,68615,500 15,600 0 777 1,206 7 777 1,20615,600 15,700 0 785 1,206 5 785 1,20615,700 15,800 0 794 1,206 3 794 1,20615,800 15,900 0 802 1,206 1 802 1,20615,900 16,000 0 811 1,206 0 811 1,20627,200 27,300 0 384 1,165 0 556 1,47427,300 27,400 0 379 1,155 0 551 1,46427,400 27,500 0 373 1,144 0 545 1,45327,500 27,600 0 367 1,134 0 539 1,44327,600 27,700 0 362 1,124 0 533 1,43322,400 22,500 0 659 1,659 0 831 1,68622,500 22,600 0 654 1,649 0 826 1,68622,600 22,700 0 648 1,639 0 820 1,68622,700 22,800 0 642 1,628 0 814 1,68622,800 22,900 0 637 1,618 0 808 1,68616,000 16,100 0 819 1,206 0 819 1,20616,100 16,200 0 828 1,206 0 828 1,20616,200 16,300 0 836 1,206 0 836 1,20616,300 16,400 0 845 1,206 0 845 1,20616,400 16,500 0 853 1,206 0 853 1,20627,700 27,800 0 356 1,113 0 528 1,42227,800 27,900 0 350 1,103 0 522 1,41227,900 28,000 0 344 1,093 0 516 1,40228,000 28,100 0 339 1,082 0 511 1,39128,100 28,200 0 333 1,072 0 505 1,38122,900 23,000 0 631 1,608 0 803 1,68623,000 23,100 0 625 1,597 0 797 1,68623,100 23,200 0 619 1,587 0 791 1,68623,200 23,300 0 614 1,577 0 786 1,68623,300 23,400 0 608 1,567 0 780 1,68616,500 16,600 0 862 1,206 0 862 1,20616,600 16,700 0 870 1,206 0 870 1,20616,700 18,400 0 874 1,206 0 874 1,20618,400 18,500 0 874 1,208 0 874 1,20818,500 18,600 0 874 1,228 0 874 1,22828,200 28,300 0 327 1,062 0 499 1,37128,300 28,400 0 321 1,052 0 493 1,36128,400 28,500 0 316 1,041 0 488 1,35028,500 28,600 0 310 1,031 0 482 1,34028,600 28,700 0 304 1,021 0 476 1,33023,400 23,500 0 602 1,556 0 774 1,68623,500 23,600 0 596 1,546 0 768 1,68623,600 23,700 0 591 1,536 0 763 1,68623,700 23,800 0 585 1,525 0 757 1,68623,800 23,900 0 579 1,515 0 751 1,68618,600 18,700 0 874 1,248 0 874 1,24818,700 18,800 0 872 1,268 0 874 1,26818,800 18,900 0 866 1,288 0 874 1,28818,900 19,000 0 860 1,308 0 874 1,30819,000 19,100 0 854 1,328 0 874 1,32828,700 28,800 0 299 1,010 0 470 1,31928,800 28,900 0 293 1,000 0 465 1,30928,900 29,000 0 287 990 0 459 1,29929,000 29,100 0 281 979 0 453 1,28829,100 29,200 0 276 969 0 447 1,27823,900 24,000 0 574 1,505 0 745 1,68624,000 24,100 0 568 1,494 0 740 1,68624,100 24,200 0 562 1,484 0 734 1,68624,200 24,300 0 556 1,474 0 728 1,68624,300 24,400 0 551 1,464 0 723 1,68619,100 19,200 0 849 1,348 0 874 1,34819,200 19,300 0 843 1,368 0 874 1,36819,300 19,400 0 837 1,388 0 874 1,38819,400 19,500 0 831 1,408 0 874 1,40819,500 19,600 0 826 1,428 0 874 1,42829,200 29,300 0 270 959 0 442 1,26829,300 29,400 0 264 949 0 436 1,25829,400 29,500 0 258 938 0 430 1,24724,400 24,500 0 545 1,453 0 717 1,68624,500 24,600 0 539 1,443 0 711 1,68624,600 24,700 0 533 1,433 0 705 1,68619,600 19,700 0 820 1,448 0 874 1,44819,700 19,800 0 814 1,468 0 874 1,46819,800 19,900 0 808 1,488 0 874 1,488

Minnesota Working Family Credit (WFC) Table. This is not a tax table.I f line 1 or line 3 Single, head of householdof Schedule or qualifying widow(er) Married filing jointlyM1WFC is: and you have: and you have:I f line 1 or line 3 Single, head of householdof Schedule or qualifying widow(er) Married filing jointlyM1WFC is: and you have: and you have:I f line 1 or line 3 Single, head of householdof Schedule or qualifying widow(er) Married filing jointlyM1WFC is: and you have: and you have:at but no one two no one twoleast less than children child children children child childrenat but no one two no one twoleast less than children child children children child childrenat but no one two no one twoleast less than children child children children child childrenyour credit is your credit isyour credit is your credit isyour credit is your credit is37,500 37,600 0 0 104 0 0 41337,600 37,700 0 0 94 0 0 40337,700 37,800 0 0 83 0 0 39237,800 37,900 0 0 73 0 0 38237,900 38,000 0 0 63 0 0 37233,500 33,600 0 23 516 0 195 82533,600 33,700 0 18 506 0 190 81533,700 33,800 0 12 495 0 184 80433,800 33,900 0 6 485 0 178 79433,900 34,000 0 1 475 0 172 78429,500 29,600 0 253 928 0 425 1,23729,600 29,700 0 247 918 0 419 1,22729,700 29,800 0 241 907 0 413 1,21629,800 29,900 0 235 897 0 407 1,20629,900 30,000 0 230 887 0 402 1,19638,000 38,100 0 0 52 0 0 36138,100 38,200 0 0 42 0 0 35138,200 38,300 0 0 32 0 0 34138,300 38,400 0 0 22 0 0 33138,400 38,500 0 0 11 0 0 32034,000 34,100 0 0 464 0 167 77334,100 34,200 0 0 454 0 161 76334,200 34,300 0 0 444 0 155 75334,300 34,400 0 0 434 0 150 74334,400 34,500 0 0 423 0 144 73230,000 30,100 0 224 876 0 396 1,18530,100 30,200 0 218 866 0 390 1,17530,200 30,300 0 213 856 0 384 1,16530,300 30,400 0 207 846 0 379 1,15530,400 30,500 0 201 835 0 373 1,14438,500 38,600 0 0 1 0 0 31038,600 38,700 0 0 0 0 0 30038,700 38,800 0 0 0 0 0 28938,800 38,900 0 0 0 0 0 27938,900 39,000 0 0 0 0 0 26934,500 34,600 0 0 413 0 138 72234,600 34,700 0 0 403 0 132 71234,700 34,800 0 0 392 0 127 70134,800 34,900 0 0 382 0 121 69134,900 35,000 0 0 372 0 115 68130,500 30,600 0 195 825 0 367 1,13430,600 30,700 0 190 815 0 362 1,12430,700 30,800 0 184 804 0 356 1,11330,800 30,900 0 178 794 0 350 1,10330,900 31,000 0 172 784 0 344 1,09339,000 39,100 0 0 0 0 0 25839,100 39,200 0 0 0 0 0 24839,200 39,300 0 0 0 0 0 23839,300 39,400 0 0 0 0 0 22839,400 39,500 0 0 0 0 0 21735,000 35,100 0 0 361 0 109 67035,100 35,200 0 0 351 0 104 66035,200 35,300 0 0 341 0 98 65035,300 35,400 0 0 331 0 92 64035,400 35,500 0 0 320 0 86 62931,000 31,100 0 167 773 0 339 1,08231,100 31,200 0 161 763 0 333 1,07231,200 31,300 0 155 753 0 327 1,06231,300 31,400 0 150 743 0 321 1,05231,400 31,500 0 144 732 0 316 1,04139,500 39,600 0 0 0 0 0 20739,600 39,700 0 0 0 0 0 19739,700 39,800 0 0 0 0 0 18639,800 39,900 0 0 0 0 0 17639,900 40,000 0 0 0 0 0 16635,500 35,600 0 0 310 0 81 61935,600 35,700 0 0 300 0 75 60935,700 35,800 0 0 289 0 69 59835,800 35,900 0 0 279 0 64 58835,900 36,000 0 0 269 0 58 57831,500 31,600 0 138 722 0 310 1,03131,600 31,700 0 132 712 0 304 1,02131,700 31,800 0 127 701 0 299 1,01031,800 31,900 0 121 691 0 293 1,00031,900 32,000 0 115 681 0 287 99040,000 40,100 0 0 0 0 0 15540,100 40,200 0 0 0 0 0 14540,200 40,300 0 0 0 0 0 13540,300 40,400 0 0 0 0 0 12540,400 40,500 0 0 0 0 0 11436,000 36,100 0 0 258 0 52 56736,100 36,200 0 0 248 0 46 55736,200 36,300 0 0 238 0 41 54736,300 36,400 0 0 228 0 35 53736,400 36,500 0 0 217 0 29 52632,000 32,100 0 109 670 0 281 97932,100 32,200 0 104 660 0 276 96932,200 32,300 0 98 650 0 270 95932,300 32,400 0 92 640 0 264 94932,400 32,500 0 86 629 0 258 93840,500 40,600 0 0 0 0 0 10440,600 40,700 0 0 0 0 0 9440,700 40,800 0 0 0 0 0 8340,800 40,900 0 0 0 0 0 7340,900 41,000 0 0 0 0 0 6336,500 36,600 0 0 207 0 23 51636,600 36,700 0 0 197 0 18 50636,700 36,800 0 0 186 0 12 49536,800 36,900 0 0 176 0 6 48536,900 37,000 0 0 166 0 1 47532,500 32,600 0 81 619 0 253 92832,600 32,700 0 75 609 0 247 91832,700 32,800 0 69 598 0 241 90732,800 32,900 0 64 588 0 235 89732,900 33,000 0 58 578 0 230 88741,000 41,100 0 0 0 0 0 5241,100 41,200 0 0 0 0 0 4241,200 41,300 0 0 0 0 0 3241,300 41,400 0 0 0 0 0 2241,400 41,500 0 0 0 0 0 1141,500 41,600 0 0 0 0 0 141,600 & over 0 0 0 0 0 037,000 37,100 0 0 155 0 0 46437,100 37,200 0 0 145 0 0 45437,200 37,300 0 0 135 0 0 44437,300 37,400 0 0 125 0 0 43437,400 37,500 0 0 114 0 0 42333,000 33,100 0 52 567 0 224 87633,100 33,200 0 46 557 0 218 86633,200 33,300 0 41 547 0 213 85633,300 33,400 0 35 537 0 207 84633,400 33,500 0 29 526 0 201 83521

2008 Tax TablesIf line 10,Form M1 is:and you are:If line 10,Form M1 is:and you are:If line 10,Form M1 is:and you are:atleastbutlessthansingle married married headfiling filing ofjointly or sepa- housequalifyingrately holdwidow(er)atleastbutlessthansingle married married headfiling filing ofjointly or sepa- housequalifyingrately holdwidow(er)atleastbutlessthansingle married married headfiling filing ofjointly or sepa- housequalifyingrately holdwidow(er)the tax to enter on line 11 is:the tax to enter on line 11 is:the tax to enter on line 11 is:0 20 0 0 0 020 100 3 3 3 3100 200 8 8 8 8200 300 13 13 13 13300 400 19 19 19 19400 500 24 24 24 24500 600 29 29 29 29600 700 35 35 35 35700 800 40 40 40 40800 900 45 45 45 45900 1,000 51 51 51 511,000 1,100 56 56 56 561,100 1,200 62 62 62 621,200 1,300 67 67 67 671,300 1,400 72 72 72 721,400 1,500 78 78 78 781,500 1,600 83 83 83 831,600 1,700 88 88 88 881,700 1,800 94 94 94 941,800 1,900 99 99 99 991,900 2,000 104 104 104 1042,000 2,100 110 110 110 1102,100 2,200 115 115 115 1152,200 2,300 120 120 120 1202,300 2,400 126 126 126 1262,400 2,500 131 131 131 1312,500 2,600 136 136 136 1362,600 2,700 142 142 142 1422,700 2,800 147 147 147 1472,800 2,900 152 152 152 1522,900 3,000 158 158 158 1583,000 3,100 163 163 163 1633,100 3,200 169 169 169 1693,200 3,300 174 174 174 1743,300 3,400 179 179 179 1793,400 3,500 185 185 185 1853,500 3,600 190 190 190 1903,600 3,700 195 195 195 1953,700 3,800 201 201 201 2013,800 3,900 206 206 206 2063,900 4,000 211 211 211 2114,000 4,100 217 217 217 2174,100 4,200 222 222 222 2224,200 4,300 227 227 227 2274,300 4,400 233 233 233 2334,400 4,500 238 238 238 2384,500 4,600 243 243 243 2434,600 4,700 249 249 249 2494,700 4,800 254 254 254 2544,800 4,900 259 259 259 2594,900 5,000 265 265 265 2655,000 5,100 270 270 270 2705,100 5,200 276 276 276 2765,200 5,300 281 281 281 2815,300 5,400 286 286 286 2865,400 5,500 292 292 292 2925,500 5,600 297 297 297 2975,600 5,700 302 302 302 3025,700 5,800 308 308 308 3085,800 5,900 313 313 313 3135,900 6,000 318 318 318 3186,000 6,100 324 324 324 3246,100 6,200 329 329 329 3296,200 6,300 334 334 334 3346,300 6,400 340 340 340 3406,400 6,500 345 345 345 3456,500 6,600 350 350 350 3506,600 6,700 356 356 356 3566,700 6,800 361 361 361 3616,800 6,900 366 366 366 3666,900 7,000 372 372 372 3727,000 7,100 377 377 377 3777,100 7,200 383 383 383 3837,200 7,300 388 388 388 3887,300 7,400 393 393 393 3937,400 7,500 399 399 399 3997,500 7,600 404 404 404 4047,600 7,700 409 409 409 4097,700 7,800 415 415 415 4157,800 7,900 420 420 420 4207,900 8,000 425 425 425 4258,000 8,100 431 431 431 4318,100 8,200 436 436 436 4368,200 8,300 441 441 441 4418,300 8,400 447 447 447 4478,400 8,500 452 452 452 4528,500 8,600 457 457 457 4578,600 8,700 463 463 463 4638,700 8,800 468 468 468 4688,800 8,900 473 473 473 4738,900 9,000 479 479 479 4799,000 9,100 484 484 484 4849,100 9,200 490 490 490 4909,200 9,300 495 495 495 4959,300 9,400 500 500 500 5009,400 9,500 506 506 506 5069,500 9,600 511 511 511 5119,600 9,700 516 516 516 5169,700 9,800 522 522 522 5229,800 9,900 527 527 527 5279,900 10,000 532 532 532 53210,000 10,100 538 538 538 53810,100 10,200 543 543 543 54310,200 10,300 548 548 548 54810,300 10,400 554 554 554 55410,400 10,500 559 559 559 55910,500 10,600 564 564 564 56410,600 10,700 570 570 570 57010,700 10,800 575 575 575 57510,800 10,900 580 580 580 58010,900 11,000 586 586 586 58611,000 11,100 591 591 591 59111,100 11,200 597 597 597 59711,200 11,300 602 602 602 60211,300 11,400 607 607 607 60711,400 11,500 613 613 613 61311,500 11,600 618 618 618 61811,600 11,700 623 623 623 62311,700 11,800 629 629 629 62911,800 11,900 634 634 634 63411,900 12,000 639 639 639 63912,000 12,100 645 645 645 64512,100 12,200 650 650 650 65012,200 12,300 655 655 655 65512,300 12,400 661 661 661 66112,400 12,500 666 666 666 66612,500 12,600 671 671 671 67112,600 12,700 677 677 677 67712,700 12,800 682 682 682 68212,800 12,900 687 687 687 68712,900 13,000 693 693 693 69313,000 13,100 698 698 698 69813,100 13,200 704 704 704 70413,200 13,300 709 709 709 70913,300 13,400 714 714 714 71413,400 13,500 720 720 720 72013,500 13,600 725 725 725 72513,600 13,700 730 730 730 73013,700 13,800 736 736 736 73613,800 13,900 741 741 741 74113,900 14,000 746 746 746 74614,000 14,100 752 752 752 75214,100 14,200 757 757 757 75714,200 14,300 762 762 762 76214,300 14,400 768 768 768 76814,400 14,500 773 773 773 77314,500 14,600 778 778 778 77814,600 14,700 784 784 784 78414,700 14,800 789 789 789 78914,800 14,900 794 794 794 79422

2008 Tax TablesIf line 10,Form M1 is:and you are:If line 10,Form M1 is:and you are:If line 10,Form M1 is:and you are:atleastbutlessthansingle married married headfiling filing ofjointly or sepa- housequalifyingrately holdwidow(er)atleastbutlessthansingle married married headfiling filing ofjointly or sepa- housequalifyingrately holdwidow(er)atleastbutlessthansingle married married headfiling filing ofjointly or sepa- housequalifyingrately holdwidow(er)the tax to enter on line 11 is:the tax to enter on line 11 is:the tax to enter on line 11 is:14,900 15,000 800 800 800 80015,000 15,100 805 805 805 80515,100 15,200 811 811 811 81115,200 15,300 816 816 816 81615,300 15,400 821 821 821 82115,400 15,500 827 827 827 82715,500 15,600 832 832 832 83215,600 15,700 837 837 837 83715,700 15,800 843 843 843 84315,800 15,900 848 848 848 84815,900 16,000 853 853 854 85316,000 16,100 859 859 861 85916,100 16,200 864 864 868 86416,200 16,300 869 869 875 86916,300 16,400 875 875 882 87516,400 16,500 880 880 889 88016,500 16,600 885 885 896 88516,600 16,700 891 891 903 89116,700 16,800 896 896 910 89616,800 16,900 901 901 917 90116,900 17,000 907 907 924 90717,000 17,100 912 912 931 91217,100 17,200 918 918 938 91817,200 17,300 923 923 945 92317,300 17,400 928 928 952 92817,400 17,500 934 934 959 93417,500 17,600 939 939 966 93917,600 17,700 944 944 974 94417,700 17,800 950 950 981 95017,800 17,900 955 955 988 95517,900 18,000 960 960 995 96018,000 18,100 966 966 1,002 96618,100 18,200 971 971 1,009 97118,200 18,300 976 976 1,016 97618,300 18,400 982 982 1,023 98218,400 18,500 987 987 1,030 98718,500 18,600 992 992 1,037 99218,600 18,700 998 998 1,044 99818,700 18,800 1,003 1,003 1,051 1,00318,800 18,900 1,008 1,008 1,058 1,00818,900 19,000 1,014 1,014 1,065 1,01419,000 19,100 1,019 1,019 1,072 1,01919,100 19,200 1,025 1,025 1,079 1,02519,200 19,300 1,030 1,030 1,086 1,03019,300 19,400 1,035 1,035 1,093 1,03519,400 19,500 1,041 1,041 1,100 1,04119,500 19,600 1,046 1,046 1,107 1,04619,600 19,700 1,051 1,051 1,115 1,05119,700 19,800 1,057 1,057 1,122 1,05719,800 19,900 1,062 1,062 1,129 1,06219,900 20,000 1,067 1,067 1,136 1,06720,000 20,100 1,073 1,073 1,143 1,07320,100 20,200 1,078 1,078 1,150 1,07820,200 20,300 1,083 1,083 1,157 1,08320,300 20,400 1,089 1,089 1,164 1,08920,400 20,500 1,094 1,094 1,171 1,09420,500 20,600 1,099 1,099 1,178 1,09920,600 20,700 1,105 1,105 1,185 1,10520,700 20,800 1,110 1,110 1,192 1,11020,800 20,900 1,115 1,115 1,199 1,11520,900 21,000 1,121 1,121 1,206 1,12121,000 21,100 1,126 1,126 1,213 1,12621,100 21,200 1,132 1,132 1,220 1,13221,200 21,300 1,137 1,137 1,227 1,13721,300 21,400 1,142 1,142 1,234 1,14221,400 21,500 1,148 1,148 1,241 1,14821,500 21,600 1,153 1,153 1,248 1,15321,600 21,700 1,158 1,158 1,256 1,15821,700 21,800 1,164 1,164 1,263 1,16421,800 21,900 1,170 1,169 1,270 1,16921,900 22,000 1,177 1,174 1,277 1,17422,000 22,100 1,184 1,180 1,284 1,18022,100 22,200 1,191 1,185 1,291 1,18522,200 22,300 1,198 1,190 1,298 1,19022,300 22,400 1,205 1,196 1,305 1,19622,400 22,500 1,212 1,201 1,312 1,20122,500 22,600 1,219 1,206 1,319 1,20622,600 22,700 1,226 1,212 1,326 1,21222,700 22,800 1,233 1,217 1,333 1,21722,800 22,900 1,240 1,222 1,340 1,22222,900 23,000 1,247 1,228 1,347 1,22823,000 23,100 1,254 1,233 1,354 1,23323,100 23,200 1,261 1,239 1,361 1,23923,200 23,300 1,269 1,244 1,368 1,24423,300 23,400 1,276 1,249 1,375 1,24923,400 23,500 1,283 1,255 1,382 1,25523,500 23,600 1,290 1,260 1,389 1,26023,600 23,700 1,297 1,265 1,397 1,26523,700 23,800 1,304 1,271 1,404 1,27123,800 23,900 1,311 1,276 1,411 1,27623,900 24,000 1,318 1,281 1,418 1,28124,000 24,100 1,325 1,287 1,425 1,28724,100 24,200 1,332 1,292 1,432 1,29224,200 24,300 1,339 1,297 1,439 1,29724,300 24,400 1,346 1,303 1,446 1,30324,400 24,500 1,353 1,308 1,453 1,30824,500 24,600 1,360 1,313 1,460 1,31324,600 24,700 1,367 1,319 1,467 1,31924,700 24,800 1,374 1,324 1,474 1,32424,800 24,900 1,381 1,329 1,481 1,32924,900 25,000 1,388 1,335 1,488 1,33525,000 25,100 1,395 1,340 1,495 1,34025,100 25,200 1,402 1,346 1,502 1,34625,200 25,300 1,410 1,351 1,509 1,35125,300 25,400 1,417 1,356 1,516 1,35625,400 25,500 1,424 1,362 1,523 1,36225,500 25,600 1,431 1,367 1,530 1,36725,600 25,700 1,438 1,372 1,538 1,37225,700 25,800 1,445 1,378 1,545 1,37825,800 25,900 1,452 1,383 1,552 1,38325,900 26,000 1,459 1,388 1,559 1,38826,000 26,100 1,466 1,394 1,566 1,39426,100 26,200 1,473 1,399 1,573 1,39926,200 26,300 1,480 1,404 1,580 1,40426,300 26,400 1,487 1,410 1,587 1,41026,400 26,500 1,494 1,415 1,594 1,41526,500 26,600 1,501 1,420 1,601 1,42026,600 26,700 1,508 1,426 1,608 1,42626,700 26,800 1,515 1,431 1,615 1,43126,800 26,900 1,522 1,436 1,622 1,43726,900 27,000 1,529 1,442 1,629 1,44427,000 27,100 1,536 1,447 1,636 1,45127,100 27,200 1,543 1,453 1,643 1,45827,200 27,300 1,551 1,458 1,650 1,46527,300 27,400 1,558 1,463 1,657 1,47227,400 27,500 1,565 1,469 1,664 1,47927,500 27,600 1,572 1,474 1,671 1,48627,600 27,700 1,579 1,479 1,679 1,49327,700 27,800 1,586 1,485 1,686 1,50027,800 27,900 1,593 1,490 1,693 1,50727,900 28,000 1,600 1,495 1,700 1,51428,000 28,100 1,607 1,501 1,707 1,52128,100 28,200 1,614 1,506 1,714 1,52828,200 28,300 1,621 1,511 1,721 1,53628,300 28,400 1,628 1,517 1,728 1,54328,400 28,500 1,635 1,522 1,735 1,55028,500 28,600 1,642 1,527 1,742 1,55728,600 28,700 1,649 1,533 1,749 1,56428,700 28,800 1,656 1,538 1,756 1,57128,800 28,900 1,663 1,543 1,763 1,57828,900 29,000 1,670 1,549 1,770 1,58529,000 29,100 1,677 1,554 1,777 1,59229,100 29,200 1,684 1,560 1,784 1,59929,200 29,300 1,692 1,565 1,791 1,60629,300 29,400 1,699 1,570 1,798 1,61329,400 29,500 1,706 1,576 1,805 1,62029,500 29,600 1,713 1,581 1,812 1,62729,600 29,700 1,720 1,586 1,820 1,63429,700 29,800 1,727 1,592 1,827 1,64129,800 29,900 1,734 1,597 1,834 1,64823

2008 Tax TablesIf line 10,Form M1 is:and you are:If line 10,Form M1 is:and you are:If line 10,Form M1 is:and you are:atleastbutlessthansingle married married headfiling filing ofjointly or sepa- housequalifyingrately holdwidow(er)atleastbutlessthansingle married married headfiling filing ofjointly or sepa- housequalifyingrately holdwidow(er)atleastbutlessthansingle married married headfiling filing ofjointly or sepa- housequalifyingrately holdwidow(er)the tax to enter on line 11 is:the tax to enter on line 11 is:the tax to enter on line 11 is:29,900 30,000 1,741 1,602 1,841 1,65530,000 30,100 1,748 1,608 1,848 1,66230,100 30,200 1,755 1,613 1,855 1,66930,200 30,300 1,762 1,618 1,862 1,67730,300 30,400 1,769 1,624 1,869 1,68430,400 30,500 1,776 1,629 1,876 1,69130,500 30,600 1,783 1,634 1,883 1,69830,600 30,700 1,790 1,640 1,890 1,70530,700 30,800 1,797 1,645 1,897 1,71230,800 30,900 1,804 1,650 1,904 1,71930,900 31,000 1,811 1,656 1,911 1,72631,000 31,100 1,818 1,661 1,918 1,73331,100 31,200 1,825 1,667 1,925 1,74031,200 31,300 1,833 1,672 1,932 1,74731,300 31,400 1,840 1,677 1,939 1,75431,400 31,500 1,847 1,683 1,946 1,76131,500 31,600 1,854 1,688 1,953 1,76831,600 31,700 1,861 1,693 1,961 1,77531,700 31,800 1,868 1,699 1,968 1,78231,800 31,900 1,875 1,704 1,975 1,78931,900 32,000 1,882 1,711 1,982 1,79632,000 32,100 1,889 1,718 1,989 1,80332,100 32,200 1,896 1,725 1,996 1,81032,200 32,300 1,903 1,732 2,003 1,81832,300 32,400 1,910 1,739 2,010 1,82532,400 32,500 1,917 1,746 2,017 1,83232,500 32,600 1,924 1,753 2,024 1,83932,600 32,700 1,931 1,760 2,031 1,84632,700 32,800 1,938 1,767 2,038 1,85332,800 32,900 1,945 1,774 2,045 1,86032,900 33,000 1,952 1,781 2,052 1,86733,000 33,100 1,959 1,788 2,059 1,87433,100 33,200 1,966 1,795 2,066 1,88133,200 33,300 1,974 1,803 2,073 1,88833,300 33,400 1,981 1,810 2,080 1,89533,400 33,500 1,988 1,817 2,087 1,90233,500 33,600 1,995 1,824 2,094 1,90933,600 33,700 2,002 1,831 2,102 1,91633,700 33,800 2,009 1,838 2,109 1,92333,800 33,900 2,016 1,845 2,116 1,93033,900 34,000 2,023 1,852 2,123 1,93734,000 34,100 2,030 1,859 2,130 1,94434,100 34,200 2,037 1,866 2,137 1,95134,200 34,300 2,044 1,873 2,144 1,95934,300 34,400 2,051 1,880 2,151 1,96634,400 34,500 2,058 1,887 2,158 1,97334,500 34,600 2,065 1,894 2,165 1,98034,600 34,700 2,072 1,901 2,172 1,98734,700 34,800 2,079 1,908 2,179 1,99434,800 34,900 2,086 1,915 2,186 2,00134,900 35,000 2,093 1,922 2,193 2,00835,000 35,100 2,100 1,929 2,200 2,01535,100 35,200 2,107 1,936 2,207 2,02235,200 35,300 2,115 1,944 2,214 2,02935,300 35,400 2,122 1,951 2,221 2,03635,400 35,500 2,129 1,958 2,228 2,04335,500 35,600 2,136 1,965 2,235 2,05035,600 35,700 2,143 1,972 2,243 2,05735,700 35,800 2,150 1,979 2,250 2,06435,800 35,900 2,157 1,986 2,257 2,07135,900 36,000 2,164 1,993 2,264 2,07836,000 36,100 2,171 2,000 2,271 2,08536,100 36,200 2,178 2,007 2,278 2,09236,200 36,300 2,185 2,014 2,285 2,10036,300 36,400 2,192 2,021 2,292 2,10736,400 36,500 2,199 2,028 2,299 2,11436,500 36,600 2,206 2,035 2,306 2,12136,600 36,700 2,213 2,042 2,313 2,12836,700 36,800 2,220 2,049 2,320 2,13536,800 36,900 2,227 2,056 2,327 2,14236,900 37,000 2,234 2,063 2,334 2,14937,000 37,100 2,241 2,070 2,341 2,15637,100 37,200 2,248 2,077 2,348 2,16337,200 37,300 2,256 2,085 2,355 2,17037,300 37,400 2,263 2,092 2,362 2,17737,400 37,500 2,270 2,099 2,369 2,18437,500 37,600 2,277 2,106 2,376 2,19137,600 37,700 2,284 2,113 2,384 2,19837,700 37,800 2,291 2,120 2,391 2,20537,800 37,900 2,298 2,127 2,398 2,21237,900 38,000 2,305 2,134 2,405 2,21938,000 38,100 2,312 2,141 2,412 2,22638,100 38,200 2,319 2,148 2,419 2,23338,200 38,300 2,326 2,155 2,426 2,24138,300 38,400 2,333 2,162 2,433 2,24838,400 38,500 2,340 2,169 2,440 2,25538,500 38,600 2,347 2,176 2,447 2,26238,600 38,700 2,354 2,183 2,454 2,26938,700 38,800 2,361 2,190 2,461 2,27638,800 38,900 2,368 2,197 2,468 2,28338,900 39,000 2,375 2,204 2,475 2,29039,000 39,100 2,382 2,211 2,482 2,29739,100 39,200 2,389 2,218 2,489 2,30439,200 39,300 2,397 2,226 2,496 2,31139,300 39,400 2,404 2,233 2,503 2,31839,400 39,500 2,411 2,240 2,510 2,32539,500 39,600 2,418 2,247 2,517 2,33239,600 39,700 2,425 2,254 2,525 2,33939,700 39,800 2,432 2,261 2,532 2,34639,800 39,900 2,439 2,268 2,539 2,35339,900 40,000 2,446 2,275 2,546 2,36040,000 40,100 2,453 2,282 2,553 2,36740,100 40,200 2,460 2,289 2,560 2,37440,200 40,300 2,467 2,296 2,567 2,38240,300 40,400 2,474 2,303 2,574 2,38940,400 40,500 2,481 2,310 2,581 2,39640,500 40,600 2,488 2,317 2,588 2,40340,600 40,700 2,495 2,324 2,595 2,41040,700 40,800 2,502 2,331 2,602 2,41740,800 40,900 2,509 2,338 2,609 2,42440,900 41,000 2,516 2,345 2,616 2,43141,000 41,100 2,523 2,352 2,623 2,43841,100 41,200 2,530 2,359 2,630 2,44541,200 41,300 2,538 2,367 2,637 2,45241,300 41,400 2,545 2,374 2,644 2,45941,400 41,500 2,552 2,381 2,651 2,46641,500 41,600 2,559 2,388 2,658 2,47341,600 41,700 2,566 2,395 2,666 2,48041,700 41,800 2,573 2,402 2,673 2,48741,800 41,900 2,580 2,409 2,680 2,49441,900 42,000 2,587 2,416 2,687 2,50142,000 42,100 2,594 2,423 2,694 2,50842,100 42,200 2,601 2,430 2,701 2,51542,200 42,300 2,608 2,437 2,708 2,52342,300 42,400 2,615 2,444 2,715 2,53042,400 42,500 2,622 2,451 2,722 2,53742,500 42,600 2,629 2,458 2,729 2,54442,600 42,700 2,636 2,465 2,736 2,55142,700 42,800 2,643 2,472 2,743 2,55842,800 42,900 2,650 2,479 2,750 2,56542,900 43,000 2,657 2,486 2,757 2,57243,000 43,100 2,664 2,493 2,764 2,57943,100 43,200 2,671 2,500 2,771 2,58643,200 43,300 2,679 2,508 2,778 2,59343,300 43,400 2,686 2,515 2,785 2,60043,400 43,500 2,693 2,522 2,792 2,60743,500 43,600 2,700 2,529 2,799 2,61443,600 43,700 2,707 2,536 2,807 2,62143,700 43,800 2,714 2,543 2,814 2,62843,800 43,900 2,721 2,550 2,821 2,63543,900 44,000 2,728 2,557 2,828 2,64244,000 44,100 2,735 2,564 2,835 2,64944,100 44,200 2,742 2,571 2,842 2,65644,200 44,300 2,749 2,578 2,849 2,66444,300 44,400 2,756 2,585 2,856 2,67144,400 44,500 2,763 2,592 2,863 2,67844,500 44,600 2,770 2,599 2,870 2,68544,600 44,700 2,777 2,606 2,877 2,69244,700 44,800 2,784 2,613 2,884 2,69944,800 44,900 2,791 2,620 2,891 2,70624

2008 Tax TablesIf line 10,Form M1 is:and you are:If line 10,Form M1 is:and you are:If line 10,Form M1 is:and you are:atleastbutlessthansingle married married headfiling filing ofjointly or sepa- housequalifyingrately holdwidow(er)atleastbutlessthansingle married married headfiling filing ofjointly or sepa- housequalifyingrately holdwidow(er)atleastbutlessthansingle married married headfiling filing ofjointly or sepa- housequalifyingrately holdwidow(er)the tax to enter on line 11 is:the tax to enter on line 11 is:the tax to enter on line 11 is:44,900 45,000 2,798 2,627 2,898 2,71345,000 45,100 2,805 2,634 2,905 2,72045,100 45,200 2,812 2,641 2,912 2,72745,200 45,300 2,820 2,649 2,919 2,73445,300 45,400 2,827 2,656 2,926 2,74145,400 45,500 2,834 2,663 2,933 2,74845,500 45,600 2,841 2,670 2,940 2,75545,600 45,700 2,848 2,677 2,948 2,76245,700 45,800 2,855 2,684 2,955 2,76945,800 45,900 2,862 2,691 2,962 2,77645,900 46,000 2,869 2,698 2,969 2,78346,000 46,100 2,876 2,705 2,976 2,79046,100 46,200 2,883 2,712 2,983 2,79746,200 46,300 2,890 2,719 2,990 2,80546,300 46,400 2,897 2,726 2,997 2,81246,400 46,500 2,904 2,733 3,004 2,81946,500 46,600 2,911 2,740 3,011 2,82646,600 46,700 2,918 2,747 3,018 2,83346,700 46,800 2,925 2,754 3,025 2,84046,800 46,900 2,932 2,761 3,032 2,84746,900 47,000 2,939 2,768 3,039 2,85447,000 47,100 2,946 2,775 3,046 2,86147,100 47,200 2,953 2,782 3,053 2,86847,200 47,300 2,961 2,790 3,060 2,87547,300 47,400 2,968 2,797 3,067 2,88247,400 47,500 2,975 2,804 3,074 2,88947,500 47,600 2,982 2,811 3,081 2,89647,600 47,700 2,989 2,818 3,089 2,90347,700 47,800 2,996 2,825 3,096 2,91047,800 47,900 3,003 2,832 3,103 2,91747,900 48,000 3,010 2,839 3,110 2,92448,000 48,100 3,017 2,846 3,117 2,93148,100 48,200 3,024 2,853 3,124 2,93848,200 48,300 3,031 2,860 3,131 2,94648,300 48,400 3,038 2,867 3,138 2,95348,400 48,500 3,045 2,874 3,145 2,96048,500 48,600 3,052 2,881 3,152 2,96748,600 48,700 3,059 2,888 3,159 2,97448,700 48,800 3,066 2,895 3,166 2,98148,800 48,900 3,073 2,902 3,173 2,98848,900 49,000 3,080 2,909 3,180 2,99549,000 49,100 3,087 2,916 3,187 3,00249,100 49,200 3,094 2,923 3,194 3,00949,200 49,300 3,102 2,931 3,201 3,01649,300 49,400 3,109 2,938 3,208 3,02349,400 49,500 3,116 2,945 3,215 3,03049,500 49,600 3,123 2,952 3,222 3,03749,600 49,700 3,130 2,959 3,230 3,04449,700 49,800 3,137 2,966 3,237 3,05149,800 49,900 3,144 2,973 3,244 3,05849,900 50,000 3,151 2,980 3,251 3,06550,000 50,100 3,158 2,987 3,258 3,07250,100 50,200 3,165 2,994 3,265 3,07950,200 50,300 3,172 3,001 3,272 3,08750,300 50,400 3,179 3,008 3,279 3,09450,400 50,500 3,186 3,015 3,286 3,10150,500 50,600 3,193 3,022 3,293 3,10850,600 50,700 3,200 3,029 3,300 3,11550,700 50,800 3,207 3,036 3,307 3,12250,800 50,900 3,214 3,043 3,314 3,12950,900 51,000 3,221 3,050 3,321 3,13651,000 51,100 3,228 3,057 3,328 3,14351,100 51,200 3,235 3,064 3,335 3,15051,200 51,300 3,243 3,072 3,342 3,15751,300 51,400 3,250 3,079 3,349 3,16451,400 51,500 3,257 3,086 3,356 3,17151,500 51,600 3,264 3,093 3,363 3,17851,600 51,700 3,271 3,100 3,371 3,18551,700 51,800 3,278 3,107 3,378 3,19251,800 51,900 3,285 3,114 3,385 3,19951,900 52,000 3,292 3,121 3,392 3,20652,000 52,100 3,299 3,128 3,399 3,21352,100 52,200 3,306 3,135 3,406 3,22052,200 52,300 3,313 3,142 3,413 3,22852,300 52,400 3,320 3,149 3,420 3,23552,400 52,500 3,327 3,156 3,427 3,24252,500 52,600 3,334 3,163 3,434 3,24952,600 52,700 3,341 3,170 3,441 3,25652,700 52,800 3,348 3,177 3,448 3,26352,800 52,900 3,355 3,184 3,455 3,27052,900 53,000 3,362 3,191 3,462 3,27753,000 53,100 3,369 3,198 3,469 3,28453,100 53,200 3,376 3,205 3,476 3,29153,200 53,300 3,384 3,213 3,483 3,29853,300 53,400 3,391 3,220 3,490 3,30553,400 53,500 3,398 3,227 3,497 3,31253,500 53,600 3,405 3,234 3,504 3,31953,600 53,700 3,412 3,241 3,512 3,32653,700 53,800 3,419 3,248 3,519 3,33353,800 53,900 3,426 3,255 3,526 3,34053,900 54,000 3,433 3,262 3,533 3,34754,000 54,100 3,440 3,269 3,540 3,35454,100 54,200 3,447 3,276 3,547 3,36154,200 54,300 3,454 3,283 3,554 3,36954,300 54,400 3,461 3,290 3,561 3,37654,400 54,500 3,468 3,297 3,568 3,38354,500 54,600 3,475 3,304 3,575 3,39054,600 54,700 3,482 3,311 3,582 3,39754,700 54,800 3,489 3,318 3,589 3,40454,800 54,900 3,496 3,325 3,596 3,41154,900 55,000 3,503 3,332 3,603 3,41855,000 55,100 3,510 3,339 3,610 3,42555,100 55,200 3,517 3,346 3,617 3,43255,200 55,300 3,525 3,354 3,624 3,43955,300 55,400 3,532 3,361 3,631 3,44655,400 55,500 3,539 3,368 3,638 3,45355,500 55,600 3,546 3,375 3,645 3,46055,600 55,700 3,553 3,382 3,653 3,46755,700 55,800 3,560 3,389 3,660 3,47455,800 55,900 3,567 3,396 3,667 3,48155,900 56,000 3,574 3,403 3,674 3,48856,000 56,100 3,581 3,410 3,681 3,49556,100 56,200 3,588 3,417 3,688 3,50256,200 56,300 3,595 3,424 3,695 3,51056,300 56,400 3,602 3,431 3,702 3,51756,400 56,500 3,609 3,438 3,709 3,52456,500 56,600 3,616 3,445 3,716 3,53156,600 56,700 3,623 3,452 3,723 3,53856,700 56,800 3,630 3,459 3,730 3,54556,800 56,900 3,637 3,466 3,737 3,55256,900 57,000 3,644 3,473 3,744 3,55957,000 57,100 3,651 3,480 3,751 3,56657,100 57,200 3,658 3,487 3,758 3,57357,200 57,300 3,666 3,495 3,765 3,58057,300 57,400 3,673 3,502 3,772 3,58757,400 57,500 3,680 3,509 3,779 3,59457,500 57,600 3,687 3,516 3,786 3,60157,600 57,700 3,694 3,523 3,794 3,60857,700 57,800 3,701 3,530 3,801 3,61557,800 57,900 3,708 3,537 3,808 3,62257,900 58,000 3,715 3,544 3,815 3,62958,000 58,100 3,722 3,551 3,822 3,63658,100 58,200 3,729 3,558 3,829 3,64358,200 58,300 3,736 3,565 3,836 3,65158,300 58,400 3,743 3,572 3,843 3,65858,400 58,500 3,750 3,579 3,850 3,66558,500 58,600 3,757 3,586 3,857 3,67258,600 58,700 3,764 3,593 3,864 3,67958,700 58,800 3,771 3,600 3,871 3,68658,800 58,900 3,778 3,607 3,878 3,69358,900 59,000 3,785 3,614 3,885 3,70059,000 59,100 3,792 3,621 3,892 3,70759,100 59,200 3,799 3,628 3,899 3,71459,200 59,300 3,807 3,636 3,906 3,72159,300 59,400 3,814 3,643 3,913 3,72859,400 59,500 3,821 3,650 3,920 3,73559,500 59,600 3,828 3,657 3,927 3,74259,600 59,700 3,835 3,664 3,935 3,74959,700 59,800 3,842 3,671 3,942 3,75659,800 59,900 3,849 3,678 3,949 3,76325

2008 Tax TablesIf line 10,Form M1 is:and you are:If line 10,Form M1 is:and you are:If line 10,Form M1 is:and you are:atleastbutlessthansingle married married headfiling filing ofjointly or sepa- housequalifyingrately holdwidow(er)atleastbutlessthansingle married married headfiling filing ofjointly or sepa- housequalifyingrately holdwidow(er)atleastbutlessthansingle married married headfiling filing ofjointly or sepa- housequalifyingrately holdwidow(er)the tax to enter on line 11 is:the tax to enter on line 11 is:the tax to enter on line 11 is:59,900 60,000 3,856 3,685 3,956 3,77060,000 60,100 3,863 3,692 3,963 3,77760,100 60,200 3,870 3,699 3,970 3,78460,200 60,300 3,877 3,706 3,977 3,79260,300 60,400 3,884 3,713 3,984 3,79960,400 60,500 3,891 3,720 3,991 3,80660,500 60,600 3,898 3,727 3,998 3,81360,600 60,700 3,905 3,734 4,005 3,82060,700 60,800 3,912 3,741 4,012 3,82760,800 60,900 3,919 3,748 4,019 3,83460,900 61,000 3,926 3,755 4,026 3,84161,000 61,100 3,933 3,762 4,033 3,84861,100 61,200 3,940 3,769 4,040 3,85561,200 61,300 3,948 3,777 4,047 3,86261,300 61,400 3,955 3,784 4,054 3,86961,400 61,500 3,962 3,791 4,061 3,87661,500 61,600 3,969 3,798 4,068 3,88361,600 61,700 3,976 3,805 4,076 3,89061,700 61,800 3,983 3,812 4,083 3,89761,800 61,900 3,990 3,819 4,090 3,90461,900 62,000 3,997 3,826 4,097 3,91162,000 62,100 4,004 3,833 4,104 3,91862,100 62,200 4,011 3,840 4,111 3,92562,200 62,300 4,018 3,847 4,118 3,93362,300 62,400 4,025 3,854 4,125 3,94062,400 62,500 4,032 3,861 4,132 3,94762,500 62,600 4,039 3,868 4,139 3,95462,600 62,700 4,046 3,875 4,146 3,96162,700 62,800 4,053 3,882 4,153 3,96862,800 62,900 4,060 3,889 4,160 3,97562,900 63,000 4,067 3,896 4,167 3,98263,000 63,100 4,074 3,903 4,174 3,98963,100 63,200 4,081 3,910 4,181 3,99663,200 63,300 4,089 3,918 4,188 4,00363,300 63,400 4,096 3,925 4,196 4,01063,400 63,500 4,103 3,932 4,204 4,01763,500 63,600 4,110 3,939 4,212 4,02463,600 63,700 4,117 3,946 4,219 4,03163,700 63,800 4,124 3,953 4,227 4,03863,800 63,900 4,131 3,960 4,235 4,04563,900 64,000 4,138 3,967 4,243 4,05264,000 64,100 4,145 3,974 4,251 4,05964,100 64,200 4,152 3,981 4,259 4,06664,200 64,300 4,159 3,988 4,267 4,07464,300 64,400 4,166 3,995 4,274 4,08164,400 64,500 4,173 4,002 4,282 4,08864,500 64,600 4,180 4,009 4,290 4,09564,600 64,700 4,187 4,016 4,298 4,10264,700 64,800 4,194 4,023 4,306 4,10964,800 64,900 4,201 4,030 4,314 4,11664,900 65,000 4,208 4,037 4,321 4,12365,000 65,100 4,215 4,044 4,329 4,13065,100 65,200 4,222 4,051 4,337 4,13765,200 65,300 4,230 4,059 4,345 4,14465,300 65,400 4,237 4,066 4,353 4,15165,400 65,500 4,244 4,073 4,361 4,15865,500 65,600 4,251 4,080 4,369 4,16565,600 65,700 4,258 4,087 4,376 4,17265,700 65,800 4,265 4,094 4,384 4,17965,800 65,900 4,272 4,101 4,392 4,18665,900 66,000 4,279 4,108 4,400 4,19366,000 66,100 4,286 4,115 4,408 4,20066,100 66,200 4,293 4,122 4,416 4,20766,200 66,300 4,300 4,129 4,424 4,21566,300 66,400 4,307 4,136 4,431 4,22266,400 66,500 4,314 4,143 4,439 4,22966,500 66,600 4,321 4,150 4,447 4,23666,600 66,700 4,328 4,157 4,455 4,24366,700 66,800 4,335 4,164 4,463 4,25066,800 66,900 4,342 4,171 4,471 4,25766,900 67,000 4,349 4,178 4,478 4,26467,000 67,100 4,356 4,185 4,486 4,27167,100 67,200 4,363 4,192 4,494 4,27867,200 67,300 4,371 4,200 4,502 4,28567,300 67,400 4,378 4,207 4,510 4,29267,400 67,500 4,385 4,214 4,518 4,29967,500 67,600 4,392 4,221 4,526 4,30667,600 67,700 4,399 4,228 4,533 4,31367,700 67,800 4,406 4,235 4,541 4,32067,800 67,900 4,413 4,242 4,549 4,32767,900 68,000 4,420 4,249 4,557 4,33468,000 68,100 4,427 4,256 4,565 4,34168,100 68,200 4,434 4,263 4,573 4,34868,200 68,300 4,441 4,270 4,581 4,35668,300 68,400 4,448 4,277 4,588 4,36368,400 68,500 4,455 4,284 4,596 4,37068,500 68,600 4,462 4,291 4,604 4,37768,600 68,700 4,469 4,298 4,612 4,38468,700 68,800 4,476 4,305 4,620 4,39168,800 68,900 4,483 4,312 4,628 4,39868,900 69,000 4,490 4,319 4,635 4,40569,000 69,100 4,497 4,326 4,643 4,41269,100 69,200 4,504 4,333 4,651 4,41969,200 69,300 4,512 4,341 4,659 4,42669,300 69,400 4,519 4,348 4,667 4,43369,400 69,500 4,526 4,355 4,675 4,44069,500 69,600 4,533 4,362 4,683 4,44769,600 69,700 4,540 4,369 4,690 4,45469,700 69,800 4,547 4,376 4,698 4,46169,800 69,900 4,554 4,383 4,706 4,46869,900 70,000 4,561 4,390 4,714 4,47570,000 70,100 4,568 4,397 4,722 4,48270,100 70,200 4,575 4,404 4,730 4,48970,200 70,300 4,582 4,411 4,738 4,49770,300 70,400 4,589 4,418 4,745 4,50470,400 70,500 4,596 4,425 4,753 4,51170,500 70,600 4,603 4,432 4,761 4,51870,600 70,700 4,610 4,439 4,769 4,52570,700 70,800 4,617 4,446 4,777 4,53270,800 70,900 4,624 4,453 4,785 4,53970,900 71,000 4,631 4,460 4,792 4,54671,000 71,100 4,638 4,467 4,800 4,55371,100 71,200 4,645 4,474 4,808 4,56071,200 71,300 4,653 4,482 4,816 4,56771,300 71,400 4,660 4,489 4,824 4,57471,400 71,500 4,667 4,496 4,832 4,58171,500 71,600 4,674 4,503 4,840 4,58871,600 71,700 4,681 4,510 4,847 4,59571,700 71,800 4,689 4,517 4,855 4,60271,800 71,900 4,697 4,524 4,863 4,60971,900 72,000 4,705 4,531 4,871 4,61672,000 72,100 4,713 4,538 4,879 4,62372,100 72,200 4,720 4,545 4,887 4,63072,200 72,300 4,728 4,552 4,895 4,63872,300 72,400 4,736 4,559 4,902 4,64572,400 72,500 4,744 4,566 4,910 4,65272,500 72,600 4,752 4,573 4,918 4,65972,600 72,700 4,760 4,580 4,926 4,66672,700 72,800 4,768 4,587 4,934 4,67372,800 72,900 4,775 4,594 4,942 4,68072,900 73,000 4,783 4,601 4,949 4,68773,000 73,100 4,791 4,608 4,957 4,69473,100 73,200 4,799 4,615 4,965 4,70173,200 73,300 4,807 4,623 4,973 4,70873,300 73,400 4,815 4,630 4,981 4,71573,400 73,500 4,823 4,637 4,989 4,72273,500 73,600 4,830 4,644 4,997 4,72973,600 73,700 4,838 4,651 5,004 4,73673,700 73,800 4,846 4,658 5,012 4,74373,800 73,900 4,854 4,665 5,020 4,75073,900 74,000 4,862 4,672 5,028 4,75774,000 74,100 4,870 4,679 5,036 4,76474,100 74,200 4,877 4,686 5,044 4,77174,200 74,300 4,885 4,693 5,052 4,77974,300 74,400 4,893 4,700 5,059 4,78674,400 74,500 4,901 4,707 5,067 4,79374,500 74,600 4,909 4,714 5,075 4,80074,600 74,700 4,917 4,721 5,083 4,80774,700 74,800 4,925 4,728 5,091 4,81474,800 74,900 4,932 4,735 5,099 4,82174,900 75,000 4,940 4,742 5,106 4,82826 75,000 & over: Use tax rate schedules on page 27.

Tax rate schedulesThe following schedules show the tax rates that apply to givenincome ranges for each filing status. You must use these schedules ifline 10 of Form M1 is $75,000 or more. Follow the steps for your filingstatus to determine the tax amount to enter on line 11 of FormM1.If line 10 of Form M1 is less than $75,000, you must use the 2008tax table on pages 22 through 26.SingleIf line 10 of Form M1 Enter on line 11is: of your Form M1: of thebut notamountover— over— over—$ 0 $21,800 - - - - - - 5.35% $ 021,800 71,590 $1,166.30 + 7.05% 21,80071,590 - - - - - - - - 4,676.50 + 7.85% 71,590Married, filing jointly or qualifying widow(er)If line 10 of Form M1 Enter on line 11is: of your Form M1: of thebut notamountover— over— over—$ 0 $ 31,860 - - - - - - 5.35% $ 031,860 126,580 $1,704.51 + 7.05% 31,860126,580 - - - - - - - - 8,382.27 + 7.85% 126,580Married, filing separatelyIf line 10 of Form M1 Enter on line 11is: of your Form M1: of thebut notamountover— over— over—$ 0 $15,930 - - - - - - 5.35% $ 015,930 63,290 $ 852.26 + 7.05% 15,93063,290 - - - - - - - - 4,191.14 + 7.85% 63,290Head of householdIf line 10 of Form M1 Enter on line 11is: of your Form M1: of thebut notamountover— over— over—$ 0 $26,830 - - - - - - 5.35% $ 026,830 107,820 $1,435.41 + 7.05% 26,830107,820 - - - - - - - - 7,145.21 + 7.85% 107,820DO YOU NEED 2008 FORMS?Download the forms you need at www.taxes.state.mn.us.Or, if you prefer:• Photocopy the forms you need at a neighborhood library,• Call 651-296-4444 or 1-800-657-3676, or• Use this order form.You’ll receive two copies and instructions of each formyou order.M1, Minnesota income tax return and instructionsM13, Payment voucher for late filersM14, Deposit vouchers for Minnesota 2009 estimated income taxM15, To determine penalty for underpaying estimated taxM23, Claim for an income tax or property tax refund duea deceased taxpayerM60, Payment voucher for paying tax owed on Form M1M99, Credit for military service in a combat zoneM1CD, Child and dependent care creditM1CR, Credit for income tax paid to another stateM1CRN, Credit for nonresident partners on taxes paidto home stateM1ED, K–12 education creditM1LS, For recipients of lump-sum distributions frompension, profit-sharing or stock bonus plansM1LTI, Credit for long-term care insurance premiums paidM1M, Additions to and subtractions from taxable incomeM1MT, Alternative minimum taxM1MTC, Alternative minimum tax creditM1NC, Federal adjustmentsM1NR, For nonresidents and part-year residentsM1PR, Application for Minnesota property tax refundM1PRX, Minnesota amended property tax refundM1R, Subtraction for persons age 65 or older or forthe permanently and totally disabledM1W, For reporting Minnesota income tax withheldM1WFC, Minnesota working family creditM1X, Minnesota amended income tax return (for 2007)JOBZ, Job Opportunity Building Zone (JOBZ) tax benefitsMWR, Application for exemption from Minnesota income taxwithholding for Michigan, North Dakota and Wisconsin residentsUT1, Individual Use Tax ReturnForms and income tax fact sheets that are available onlyfrom our website include:• Form PCR, Application for refund of political campaigncontribution• Fact sheets:#1 Residency #5 Military personnel #9 Deceased persons#2 Part-year residents #6 Seniors #12 Past-due returns#3 Nonresidents #7 Natural disasters #13 US gov’t interest#4 Reciprocity #8 Education expenses #16 AliensComplete and send to: Minnesota Tax Forms, Mail Station 1421,St. Paul, MN 55146-1421. Do not use the envelope in this booklet.(Type or print carefully—this is your mailing label.)Your nameStreet addressCity State Zip code27

Stock No. 1508920Printed on recycled paper (10% post-consumer waste) and recyclednewsprint (40% post-consumer waste) using soy-based inks.MinnesotaPropertyTaxRefunddon't miss out!Minnesota has two propertytax refund programs. You mayqualify for one or both...even if you havenot qualified inprevious years.Mail Station 0010, St. Paul, Minnesota 55145-0010PRESORTEDSTD. MAILU.S. POSTAGEPAIDPERMIT NO. 171ST. PAUL, MNTo apply for the property tax refund, useForm M1PR, Minnesota Property Tax RefundFor more information, or to request Form M1PR,Visit our website at www.taxes.state.mn.us/taxes/property, orcall us at 651-296-4444 or 1-800-657-3676(TTY call 711 for Minnesota Relay).OR . . . .File Form M1PR electronically!Go to our website at www.taxes.state.mn.us and click “File a return” on thee-Services menu to see which e-file products are available.

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