Minnesota Statutes Various State Taxes and Programs (Ch. 289A-295) § 290.0685. Credit for parents of stillborn children

Subdivision 1.Credit allowed. (a) An individual is allowed a credit against the tax imposed by this chapter equal to $2,000 for each birth for which a certificate of birth resulting in stillbirth has been issued undersection 144.2151. The credit under this section is allowed only in the taxable year in which the stillbirth occurred and if the child would have been a dependent of the taxpayer as defined insection 152 of the Internal Revenue Code. 1

(b) For a nonresident or part-year resident, the credit must be allocated based on the percentage calculated undersection 290.06, subdivision 2c, paragraph (e).