NEAR FINAL DRAFT 8/1/24

                                                                                                                                                                                                       *241561*
2024 Schedule M1PSC, Credit for Parents of Stillborn Children

Complete this schedule if all of these are true:
•  You experienced the birth of a stillborn child in 2024
•  You received a Certificate of Birth Resulting in Stillbirth from Minnesota
•  The child would have been your dependent in 2024 if they had not been stillborn

 Your First Name and Initial                                                      Last Name                                                                                                           Social Security Number

  A   Did you experience the birth of a stillborn child in 2024?                       . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . Yes                                  No 
              (If you answered no, STOP HERE. You do not qualify for this credit.)
  B  Do you have a Certificate of Birth Resulting in Stillbirth from the Minnesota Department of Health?                                                                                            . . .  . . . . . .  . . . . .  . Yes   No  
              (If you answered no, but experienced the birth of a stillborn child in Minnesota in 2024, see instructions.)
  C   Would you have claimed the child as your dependent in 2024 had the child not been stillborn?   . . . .  . . . . .  . . . . . .  . . . Yes                                                                                            No  
              (If you answered no, STOP HERE. You do not qualify for this credit.)  

  For lines 1 through 5, enter the following information found on the Certificate of Birth Resulting in Stillbirth. If you have a Certificate of Birth 
  Resulting in Stillbirth for more than one child in 2024, complete a separate schedule for each child and include with your Form M1.

  1   Name of Parent 1 on the Certificate  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .    1  

  2  Name of Parent 2 on the Certificate (if listed)  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . .    2                                                  

  3   Date of delivery . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . .    3  

  State4              file number (see instructions)  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . . .  . .4. .    

  5  Document control number        (see instructions)  . . .  . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .5.    

  6   Credit allowed per child  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .    6                                                                        2,000  
              Full-year residents: Include this amount on line 5 of Schedule M1REF and stop here.
  7           Part-year residents and nonresidents:  Multiply the amount on line 6 by line 30  
              of Schedule M1NR. Enter the result here on line 7 and on line 5 of Schedule M1REF. 
              If your Minnesota gross income is less than $14,575, see instructions;  
              enter the result from step 5 of the worksheet here:                                                                        
              Enter the result from step 6 here and on line 5 of Schedule M1REF                           .  . . . . .  . . . . . . .  . . . . .  . . . . .  .      7   

  You must include this schedule with your Form M1.  

                                                                                                      9995

2024 Schedule M1PSC Instructions

Am I eligible?
You may be eligible for a $2,000 refundable credit if all of these are true: 
•  You experienced the birth of a stillborn child in 2024
•  You received a Certificate of Birth Resulting in Stillbirth from the Minnesota Department of Health’s Office of Vital Records
•  You would have claimed the child as a dependent in 2024 if the child had not been stillborn
If you are a part-year or nonresident, you may be eligible for this credit based on your percentage of income taxable to Minnesota .
What is a Certificate of Birth Resulting in Stillbirth?
A Certificate of Birth Resulting in Stillbirth is a record of birth issued by the Minnesota Department of Health’s Office of Vital Records to parents who 
have experienced a pregnancy loss (fetal death) resulting in stillbirth.
What is a state file number?
It is the number printed in the upper right area inside the margin on the Certificate of Birth Resulting in Stillbirth.
What if my certificate does not have a state file number?  
Call the Office of Vital Records at (651) 201-5000 to ask for a replacement certificate. 
What is a document control number?
It is the number printed in the lower left corner under the barcode on the Certificate of Birth Resulting in Stillbirth.
How do I request a Certificate of Birth Resulting in Stillbirth?
Parents may request a Certificate of Birth Resulting in Stillbirth by contacting the Office of Vital Records. You can find the application online at  
www.health.state.mn.us/people/vitalrecords/docs/stillbirthapp.pdf.  Contact the Office of Vital Records at (651) 201-5000 for any additional questions.
Do both parents need to request a Certificate of Birth Resulting in Stillbirth?
No. Only one credit is allowed per birth resulting in stillbirth. If you are filing a joint return with the person listed on the fetal death report, you 
only need to obtain one certificate for each birth resulting in stillbirth. If you are not filing jointly with the person listed on the fetal death report, 
you may claim the credit only if you would have claimed the child as a qualifying dependent in 2024, if they had not been stillborn. 
How do I know if I would have had a qualifying dependent?
Generally, this means the child would have lived with you and would not have paid more than half of their own support . Minnesota uses the 
federal definition for a dependent. For more information, see IRS Publication 501.
What if I experienced more than one birth of a stillborn child in 2024?
1 .   Complete a separate Schedule M1PSC for each child
2 .   Add the amounts from line 6 or line 7, whichever applies, from each Schedule M1PSC
3 .   Enter the result from step 2 on line 5 of Schedule M1REF
Do I qualify for this credit if I had a stillborn child before 2024?
No. The delivery must have occurred in 2024.
Do I qualify for this credit if I received a Certificate of Birth Resulting in Stillbirth from another state for a loss in 2024?
No. The Certificate of Birth Resulting in Stillbirth must be issued by the Minnesota Department of Health’s Office of Vital Records.
What do I need to provide?
To qualify for this credit, you must have received a Certificate of Birth Resulting in Stillbirth issued by the Minnesota Department of Health for a 
delivery occurring in 2024. We may ask you to provide a copy of this record if we cannot verify the information.
Line Instructions
Line B
If you experienced the birth of a stillborn child in Minnesota in 2024 but did not request a Certificate of Birth Resulting in Stillbirth, you can request one 
by completing an application and submitting the form and fee to the Office of Vital Records. You can find the application online at www.health.state.
mn.us/people/vitalrecords/docs/stillbirthapp.pdf. You will need this certificate to complete Schedule M1PSC.
Line 7
If your Minnesota gross income is below the filing requirement and you’re filing Form M1 to claim this credit, you should have entered zero on line 30 
of Schedule M1NR, Nonresidents/Part-Year Residents.  To correctly determine this credit, you must first fully complete Schedule M1NR (do not skip 
lines 16-27) to determine what the amounts would have been, then complete the Worksheet for Line 7.
Worksheet for Line 7
1 Line 15, column B, of Schedule M1NR   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2  Line 27, column B, of Schedule M1NR   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .
3  Subtract step 2 from step 1 . If zero or less, STOP HERE. You do not qualify .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .
4  Line 29 of Schedule M1NR   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .
5  Divide step 3 by step 4 (carry to five decimal places).  If step 3 is more than step 4, enter 1.0.   
  Enter result on the space provided on line 7 of Schedule M1PSC   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .                      .
6 Multiply step 5 by line 6 of Schedule M1PSC   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .
Enter the step 6 result on line 7 of Schedule M1PSC and on line 5 of Schedule M1REF .