- Persons with children 18 years old or younger.
- Persons who have lived in Minnesota for all or part of the previous tax year (certain exceptions exist for military members).
- Joint filers making less than $35,000 are eligible for the full amount.
- All other filers making less than $29,500 are eligible for the full credit.
- All other families exceeding the above income thresholds may still qualify but will see a reduced amount.
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