Estimate your combined Minnesota Child Tax Credit and Working Family Credit after their joint phase-down. See each credit's components and how earned income, AGI and qualifying children affect the total.
Last updated: November 6, 2026
| Other eligible filers | $32,680 phase-out begins (Single / HoH / QSS / MFS with exception) |
|---|---|
| Married filing jointly | $38,770 phase-out begins (MFJ) |
| Joint phase-down | 12% reduction of the combined Child Tax Credit + Working Family Credit above the threshold |
| Older children only | 9% reduction if you only have qualifying older children |
Context only — Minn. Stat. §290.0661 / §290.0671 as indexed for TY2026 (per MN House Research, May 2026). Never enters the math.
FORM MN-CTC-2026 · REFUNDABLE CREDIT REPORT
The CTC and WFC rows below show amounts before the joint phase-down.
| Minnesota Child Tax Credit (children under 18) | $1,800.00 |
|---|---|
| Working Family Credit (older-child amounts + 4% of earned income) | $387.60 |
| Older-child WFC component | $0.00 |
| 4% earned-income WFC component | $387.60 |
| Combined credit before phase-down | $2,187.60 |
| Joint phase-down reduction | $147.60 |
| Phase-down rate | 12% |
Both credits are fully refundable — you can receive a refund even if you owe no tax.
Illustration for full-year Minnesota residents. Advance payments, the conditional minimum credit and part-year allocation are not included.
The total combines Minnesota's Child Tax Credit and Working Family Credit after their joint phase-down. Before phase-down, the Child Tax Credit is $1,800 per qualifying child under 18. The Working Family Credit contains the older-child amounts plus 4% of the first $9,690 of earned income (a maximum 4% component of $387.60). Both credits are refundable.
A qualifying older child has attained age 18 and meets the federal IRC §32(c) qualifying-child tests: age 18 even if not a student; a student ages 19–23; or permanently and totally disabled at any age. The other relationship, residency and applicable qualifying-child requirements still apply. There is no age-23 cutoff for a permanently and totally disabled child. Count each child once, in the applicable age group.
The Child Tax Credit does not require earnings. The 4% earned-income portion of the Working Family Credit depends on earned income. Minnesota does not require a Social Security number for these credits; an individual taxpayer identification number may be used. You must otherwise meet the applicable Minnesota residency and qualifying-child requirements.
Generally MFS is ineligible, but IRC §32(d)(2) provides a separated-spouse exception when a qualifying child lived with you for more than half the year and you either lived apart from your spouse throughout the last six months, or have a qualifying written separation agreement and were not members of the same household at year-end. Confirm all applicable conditions before checking the exception. Eligible MFS filers use the $32,680 threshold.
The gate here applies when you are yourself the qualifying child of another taxpayer under IRC §32(c)(1)(B). Merely being claimable as a qualifying-relative dependent is not this gate. Check the applicable qualifying-child tests before selecting the checkbox.
Advance payments are outside this estimate. The advance-payment program offers three equal July, September and November payments totaling half of the prior-year Child Tax Credit, reconciled when you file. Under Minn. Stat. §290.0661 subd.9, the minimum-credit rule applies only if you received advance payments and your current-year combined credit after phase-down is greater than $0. The minimum is 50% of the prior-year Child Tax Credit; if you claim fewer qualifying children, multiply that amount by current-year qualifying children divided by prior-year qualifying children. This calculator does not apply that minimum or reconcile advances.
Part-year residents allocate the combined credit after phase-down using the percentage under Minn. Stat. §290.06 subd.2c(e). This full-year-resident illustration does not compute that allocation. Use the applicable Minnesota return and instructions for your residency situation.
2026 parameters. This full-year Minnesota resident illustration follows Minn. Stat. §290.0661 and §290.0671, as indexed under §270C.22 and reported by MN House Research in May 2026. The $1,750 Child Tax Credit base, indexed with nearest-$60 rounding, is $1,800 for TY2026. The $35,000 / $29,500 phase-down bases are indexed to $38,770 for MFJ / $32,680 for other eligible filers. The older-child WFC add-on is $1,020 for one, $2,330 for two, or $2,770 for three or more. The 4% WFC component is 4% × min(earned income, $9,690), capped at the exact $387.60 rather than the rounded prose figure $388.
Joint phase-down and ownership. CTC = $1,800 × qualifying children under 18. WFC = older-child add-on + the 4% earned-income component. Income for phase-down = max(earned income, AGI). The combined credit is reduced by 12% × max(0, income − threshold), or 9% for older-only children under §290.0671 subd.1(d). Total refundable credit = max(0, CTC + WFC − reduction), rounded to cents. The displayed reduction is limited to the combined credit; the CTC and WFC detail rows are amounts before joint phase-down, not an allocation of the final total.
Eligibility. The gates are evaluated in this order: MFS without the separated-spouse exception; the taxpayer is a qualifying child of another taxpayer; investment income above $12,200; no qualifying children. The separated-spouse rule follows IRC §32(d)(2); the written-agreement route also requires separate households at year-end. Eligible MFS filers use the non-MFJ band. The qualifying-child gate follows §32(c)(1)(B), not a blanket dependent test. Older children must meet the §32(c) definition: age 18, a student under 24, or permanently and totally disabled at any age. Do not count a child in both groups. This child-focused tool does not estimate a childless WFC.
Refundability and scope. Both credits are fully refundable; the Child Tax Credit has no earnings requirement. Minnesota does not require a Social Security number for these credits. This estimate excludes advance-payment reconciliation, the conditional minimum credit under §290.0661 subd.9, and part-year allocation under §290.06 subd.2c(e). The minimum requires advance payments and a positive current-year combined credit after phase-down; it equals 50% of the prior-year Child Tax Credit and scales down by current/prior qualifying children if the child count falls. Consult the FAQ and applicable Minnesota forms for those rules.
Inputs. Complete comma groups are accepted. Invalid or empty drafts remain visible with an error while the last valid full value is retained. Input cents round half-up, negatives become $0, and money inputs are capped at $10,000,000. The model retains the reference engine's cent rounding for the 4% component and phase-down. These TY2026 parameters are distinct from older TY2025 guidance.
Sources: Minn. Stat. §§290.0661, 290.0671, 270C.22 and 290.06 subd.2c(e); MN House Research, Minnesota Working Family Credit & Child Tax Credit (May 2026); IRC §§32(c), 32(d)(2), 32(i) and 152(c)(3). Accessed November 6, 2026.Last updated: November 6, 2026 · 2026 Minnesota child and working family credit illustration