If you paid someone to care for your child or other qualifying person so that you (and your spouse, if filing a joint return) could work or look for work, you may be eligible for a credit based on your qualified expenses. You must have had earned income to take this credit.
Qualified expenses and qualifying person are the same as for the federal credit for child and dependent care expenses.
Your 2022 Minnesota adjusted gross income has to be less than $67,300 with one qualifying person or $79,300 with two or more qualifying persons
The Minnesota credit is refundable, which means you may benefit from the credit even if you have no state tax liability. This is different from the federal credit which can be used only to offset tax. Before you complete this entry, you must complete federal Form 2441—even if you did not claim the federal credit or file a federal return.
You are not allowed to take this credit if your filing status is Married Filing Separately.
Can I claim the Credit if I am a Part Year or Nonresident?
Nonresidents and part-year residents may be eligible for this credit, which is prorated by the percentage of earned income taxable to Minnesota.
Visit this Minnesota DOR link for more information.