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Minnesota Marriage Credit
Extracted from PDF file 2023-minnesota-form-m1ma.pdf, last modified November 2019Marriage Credit
2023 Schedule M1MA, Marriage Credit *231381* Your First Name and Initial Your Last Name Your Social Security Number Spouse’s First Name and Initial Spouse’s Last Name Spouse’s Social Security Number A — Taxpayer Part 1 B — Spouse 1 Wages, salaries, tips, and other employee compensation (see instructions) . . . . . . . . . . . . . . 1 2 Self-employment income (from line 3 of federal Schedule SE, less the self-employment tax deduction from line 13 of federal Schedule SE) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Taxable income received from a retirement pension, profit-sharing, stock bonus, or annuity plan (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Taxable Social Security benefits (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Add lines 1 through 4 for each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Amount from line 5, Column A or B, whichever is less (If less than $28,000, STOP HERE. You do not qualify) . . . . . . . . . . . 6 7 Joint taxable income from line 9 of Form M1. (If less than $44,000, STOP HERE. You do not qualify) . . . . . . . . . . . . . . . . . . 7 8 If line 6 is less than $114,000, determine the amount of your credit using lines 6 and 7 and the table in the instructions. — Full-year residents: Enter the result here and on line 1 of Schedule M1C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 — Part-year residents and nonresidents: Skip ahead to Part 3 If line 6 is $114,000 or more, continue to Part 2 Part 2 — If Line 6 is $114,000 or More 9 Enter the amount from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Value of one-half of the standard deduction for Married Filing Jointly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0 11 Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 12 Using the tax rate schedule for single persons in the M1 instructions, compute the tax for the amount on line 11 . . . . 1 2 13 Amount from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 3 14 Amount from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 4 15 Subtract line 14 from line 13 (If zero or less, STOP HERE. You do not qualify). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 5 16 Using the tax rate schedule for single persons in the Form M1 instructions, compute the tax for the amount on line 15 1 6 17 Tax from line 10 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 7 18 Add lines 12 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 8 19 Subtract line 18 from line 17. If the result is more than $1,710, enter $1,710. If result is zero or less, you do not qualify. Full-year residents: Enter the result here and on line 1 of Schedule M1C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 9 Part-year residents and nonresidents: Continue to Part 3. Part 3 — Part-Year Residents and Nonresidents 20 Part-year residents and nonresidents: Enter the decimal from line 30 of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . 2 0 21 Multiply line 8 or line 19, whichever is applicable, by line 20. Enter the result here and on line 1 of Schedule M1C . . . . 2 1 Include this schedule when you file Form M1. Keep a copy for your records. 9995 13,825 2023 Schedule M1MA Instructions Do I qualify? You may qualify for the Marriage Credit if all of these are true: • Your filing status is Married Filing Jointly • Both you and your spouse have taxable earned income, taxable pension, or taxable Social Security income • Your joint taxable income on line 9 of your Form M1 is at least $44,000 • The income of the lesser-earning spouse is at least $28,000 Line Instructions Lines 1—5 Complete lines 1 through 5, Columns A and B, to determine the earned income for each spouse. Line 1 Do not include the following amounts on line 1: • Military wages that you are allowed to subtract on lines 20, 21, and 22 of Schedule M1M, Income Additions and Subtractions • Railroad retirement board benefits • Medicaid Waiver Payments you excluded from adjusted gross income on line 9 of federal Schedule 1 Line 3 Taxable pension income included on lines 4b and 5b of federal Forms 1040 and 1040-SR. When calculating line 3, do not include any Railroad Retirement Board benefits. Line 4 Enter the amount from line 6b of federal Form 1040 or 1040-SR. If you both received social security benefits, use the amounts from box 5 of Form SSA-1099 to determine each spouse’s portion of the joint taxable social security benefits included on line 6b of Form 1040. Line 8 Table for Line 8 If line 6 is: and line 7 is at least: $44,000 at least but less than $28,000 30,000 32,000 34,000 36,000 38,000 40,000 42,000 44,000 46,000 48,000 50,000 52,000 54,000 56,000 58,000 60,000 62,000 64,000 66,000 68,000 70,000 72,000 74,000 76,000 78,000 80,000 82,000 84,000 86,000 88,000 90,000 92,000 94,000 96,000 98,000 100,000 102,000 104,000 106,000 108,000 110,000 112,000 30,000 32,000 34,000 36,000 38,000 40,000 42,000 44,000 46,000 48,000 50,000 52,000 54,000 56,000 58,000 60,000 62,000 64,000 66,000 68,000 70,000 72,000 74,000 76,000 78,000 80,000 82,000 84,000 86,000 88,000 90,000 92,000 94,000 96,000 98,000 100,000 102,000 104,000 106,000 108,000 110,000 112,000 114,000 64,000 but less than: $64,000 84,000 84,000 104,000 104,000 124,000 your credit amount is: 19 19 19 48 48 48 77 77 77 106 106 106 135 135 135 146 164 164 146 193 193 146 222 222 130 235 235 101 235 235 72 235 235 43 235 235 14 235 235 0 235 235 0 235 235 0 217 235 0 188 235 0 159 235 0 130 235 0 101 235 0 72 235 0 43 235 0 14 235 0 0 235 0 0 235 0 0 217 0 0 188 0 0 159 0 0 130 0 0 101 0 0 72 0 0 43 0 0 14 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18 48 77 106 135 164 193 222 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 217 188 159 130 101 72 43 9 124,000 144,000 164,000 184,000 204,000 224,000 244,000 264,000 284,000 304,000 144,000 184,000 204,000 224,000 244,000 264,000 284,000 304,000 & over 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 24 45 66 87 108 129 150 171 192 213 234 235 235 235 235 235 235 235 235 235 235 235 230 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18 39 60 81 102 123 144 165 186 207 228 249 270 291 312 333 354 375 396 417 438 438 434 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18 39 60 81 102 123 144 165 186 207 228 249 270 291 312 333 354 375 396 417 438 459 475 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13 74 135 186 207 228 249 270 291 312 333 354 375 396 417 438 459 475 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 40 101 162 223 284 345 396 417 438 459 475 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6 67 128 189 246 0 0 0 0 8 58 108 158 192 213 234 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 230 164,000 0 0 0 0 0 0 0 0 0 3 24 45 66 87 108 129 150 171 192 213 234 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 230 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18 39 60 81 102 123 144 165 186 207 228 249 270 291 312 333 354 375 396 417 438 459 475 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 26
2023 M1MA, Marriage Credit
More about the Minnesota Form M1MA Individual Income Tax Tax Credit TY 2023
Use this form to claim a Minnesota marriage credit. You may qualify for the marriage credit if:
- Your filing status is Married Filing Joint;
- Both you and your spouse have taxable earned income, taxable pension, or taxable Social Security income;
- Your joint taxable income on line 8 of your Form M1 is at least $37,000; and
- the income of the lesser-earning spouse is at least $22,000.
We last updated the Marriage Credit in January 2024, so this is the latest version of Form M1MA, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form M1MA directly from TaxFormFinder. You can print other Minnesota tax forms here.
Other Minnesota Individual Income Tax Forms:
TaxFormFinder has an additional 95 Minnesota income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form M1PR | Homestead Credit Refund (for Homeowners) and Renters Property Tax Refund |
| Form M1 Instructions | Minnesota Individual Income Tax Instructions (Form M1) |
| Form M1 | Individual Income Tax Return |
| Form M1PR Instructions | Homestead Credit Refund and Renter’s Property Tax Refund Instruction Booklet |
| Form M1M | Income Additions and Subtractions (onscreen version) |
View all 96 Minnesota Income Tax Forms
Form Sources:
Minnesota usually releases forms for the current tax year between January and April. We last updated Minnesota Form M1MA from the Department of Revenue in January 2024.
Form M1MA is a Minnesota Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Minnesota Form M1MA
We have a total of thirteen past-year versions of Form M1MA in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form M1MA
2023 M1MA, Marriage Credit
2022 Form M1MA
2022 M1MA, Marriage Credit
2021 Form M1MA
2021 M1MA, Marriage Credit
2020 Form M1MA
2020 M1MA, Marriage Credit
2019 Form M1MA
2019 M1MA, Marriage Credit
2018 Form M1MA
2018 M1MA, Marriage Credit
2017 Form M1MA
2017 M1MA, Marriage Credit
2016 Form M1MA
2013 M1MA, Marriage Credit
2015 Form M1MA
2013 M1MA, Marriage Credit
2014 Form M1MA
2013 M1MA, Marriage Credit
2013 Form M1MA
2012 M1MA, Marriage Credit
2012 Form M1MA
2012 M1MA, Marriage Credit
2011 Form M1MA
2011 M1MA, Marriage Credit
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