M1MA: Marriage Credit (2025)
Minnesota · Minnesota DOR · Used for tax years 2025
Minnesota Schedule M1MA calculates the 2025 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 amount is entered on Schedule M1C.
Who files this form
Use Schedule M1MA to figure the 2025 Minnesota 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 $48,000.
- The lesser-earning spouse’s income is at least $31,000.
The schedule’s calculation determines whether you qualify for a credit. Include Schedule M1MA when you file Form M1.
What you'll need
Have your and your spouse’s names and Social Security numbers available, along with the forms that apply to your income:
- Form M1: Joint taxable income from line 9 and, if completing Part 2, tax from line 10.
- Federal Schedule SE: Line 3 and the self-employment tax deduction on line 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.
- Forms SSA-1099: If both spouses received Social Security benefits, box 5 amounts help determine each spouse’s share of the joint taxable benefits.
- Form M1 instructions: The tax rate schedule for single persons, if completing Part 2.
- Schedule M1NR: The decimal from line 30, if you are a part-year resident or nonresident.
- Schedule M1C: Report the Marriage Credit on line 1.
How to file
Include Schedule M1MA when you file Form M1, and keep a copy for your records.
- Full-year residents: Enter the 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.
The supplied text does not give a mailing address or e-file instructions.
Common mistakes
- Including excluded income on line 1: Do not include military wages you are allowed to subtract on Schedule M1M, lines 20, 21, and 22; Railroad Retirement Board benefits; or Medicaid Waiver Payments excluded from adjusted gross income on federal Schedule 1, line 9.
- Including railroad benefits on line 3: Do not include any Railroad Retirement Board benefits in the taxable pension amount.
- Ignoring stop instructions: You do not qualify if line 6 is below $31,000 or line 7 is below $48,000. In Part 2, you also do not qualify if line 15 or the result on line 19 is zero or less.
- Exceeding the line 19 limit: If the result is more than $1,851, enter $1,851.
- Leaving out the schedule: Include it with Form M1 and keep a copy.
Questions people ask
Which spouse’s income goes on line 6?
Add lines 1 through 4 separately for each spouse in Columns A and B. Enter the smaller line 5 total on line 6.
When do I use the credit table?
If you pass the qualification checks and line 6 is less than $123,000, use lines 6 and 7 with the table for line 8. If line 6 is $123,000 or more, continue to Part 2.
Can taxable retirement income count?
Yes. Line 3 includes taxable pension income from federal Form 1040 or 1040-SR, lines 4b and 5b, but excludes Railroad Retirement Board benefits. Taxable Social Security benefits go on line 4.
How is the credit adjusted for part-year residents and nonresidents?
In 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. Enter the result on line 21 and Schedule M1C, line 1.