M1MA: Marriage Credit (2024)
Minnesota · Minnesota DOR · Used for tax years 2024
Minnesota Schedule M1MA calculates the 2024 Marriage Credit using each spouse’s income and your joint taxable income. It includes an adjustment for part-year residents and nonresidents, and the credit is reported on Schedule M1C.
Who files this form
Use 2024 Schedule M1MA to determine whether you qualify for Minnesota’s Marriage Credit. You may qualify if all of these are true:
- Your filing status is Married Filing Jointly.
- Both you and your spouse have taxable earned income, taxable pension income, or taxable Social Security income.
- Your joint taxable income on Form M1, line 9, is at least $47,000.
- The lesser-earning spouse’s income is at least $30,000.
Meeting these conditions does not guarantee a credit. Complete the schedule to determine your credit amount.
What you'll need
Have these forms and details available, as applicable:
- Your and your spouse’s names and Social Security numbers.
- Each spouse’s wages, salaries, tips, and other employee compensation amounts.
- Form M1, including joint taxable income on line 9 and tax on line 10.
- Federal Schedule SE, lines 3 and 13, for self-employment income.
- Federal Form 1040 or 1040-SR, lines 4b and 5b for taxable pension income and line 6b for taxable Social Security benefits.
- Each spouse’s Form SSA-1099 if both received Social Security benefits.
- Schedule M1C, where you report the credit on line 1.
- Schedule M1NR, line 30, if you are part-year residents or nonresidents.
- The single-person tax rate schedule in the Form M1 instructions if Schedule M1MA, line 6, is $120,000 or more.
How to file
Include Schedule M1MA when you file Form M1, and keep a copy for your records.
Full-year residents enter their credit from Schedule M1MA, line 8 or line 19, on Schedule M1C, line 1. Part-year residents and nonresidents complete Part 3 and enter the result from line 21 on Schedule M1C, line 1.
Common mistakes
- Do not include military wages on line 1 if you are allowed to subtract them on Schedule M1M, lines 20, 21, and 22.
- Do not include Railroad Retirement Board benefits on line 1 or line 3.
- Do not include Medicaid Waiver Payments on line 1 if you excluded them from adjusted gross income on federal Schedule 1, line 9.
- Stop if line 6 is less than $30,000 or line 7 is less than $47,000. You do not qualify.
- In Part 2, you do not qualify if line 15 or the result of line 19 is zero or less. If the line 19 result exceeds $1,801, enter $1,801.
- Remember to include Schedule M1MA with Form M1 and keep a copy.
Questions people ask
How do we separate our income on the schedule?
Complete lines 1 through 5 for each spouse. Use Column A for the taxpayer and Column B for the spouse. Enter the smaller of the two line 5 totals on line 6.
When do we use the credit table instead of Part 2?
After meeting the minimum income requirements, use lines 6 and 7 with the line 8 table if line 6 is less than $120,000. If line 6 is $120,000 or more, complete Part 2.
How do we divide taxable Social Security benefits if we both received them?
Use the amounts in box 5 of each spouse’s Form SSA-1099 to determine each spouse’s portion of the joint taxable Social Security benefits reported on federal Form 1040, line 6b.
What extra step applies to part-year residents and nonresidents?
Complete Part 3. Enter the decimal from Schedule M1NR, line 30, on line 20. Multiply the applicable credit from line 8 or line 19 by that decimal, then enter the result on line 21 and Schedule M1C, line 1.