Nina Manzi, Michigan House of Representatives, Updated January 2016. The Minnesota and federal dependent care credits partially offset the cost of child care for certain workers. The maximum Minnesota credit is $720 for one child and $1,440 for two or more children. The maximum federal credit is $1,050 for one child and $2,100 for two or more children.

http://www.house.leg.state.mn.us/hrd/pubs/ss/ssdepcred.pdf