Enlarge image | *231381* 2023 Schedule M1MA, Marriage Credit 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 Part 1 A — Taxpayer 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 ... ...... ..... ....... ..... ...... ..... .... 10 13,825 11 Subtract line 10 from line 9 ... ...... ..... ....... ..... ...... ..... ..... ...... ...... ...... ..... ...... ..... . 11 12 Using the tax rate schedule for single persons in the M1 instructions, compute the tax for the amount on line 11 . ... 12 13 Amount from line 7 ... ..... ...... ...... ..... ...... ..... ...... ..... ...... ...... ...... ..... ...... ...... 13 14 Amount from line 11... ...... ..... ....... ..... ...... ..... ..... ...... ...... ...... ..... ...... ..... ...... 14 15 Subtract line 14 from line 13 (If zero or less, STOP HERE. You do not qualify)... ...... ..... ....... ..... ...... .... 15 16 Using the tax rate schedule for single persons in the Form M1 instructions, compute the tax for the amount on line 15 16 17 Tax from line 10 of Form M1 ... ...... ..... ....... ..... ...... ..... ..... ...... ...... ...... ..... ...... .... 17 18 Add lines 12 and 16 . ..... ..... ...... ..... ....... ..... ...... ..... ..... ...... ...... ...... ...... ..... ... 18 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 ...... ...... ...... ..... ..... ...... .... 19 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 . ...... ..... ..... ....... 20 21 Multiply line 8 or line 19, whichever is applicable, by line 20. Enter the result here and on line 1 of Schedule M1C ... . 21 Include this schedule when you file Form M1. Keep a copy for your records. 9995 |
Enlarge image | 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 Rail- road 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 64,000 84,000 104,000 124,000 144,000 164,000 184,000 204,000 224,000 244,000 264,000 284,000 304,000 at but but less than: least less than $64,000 84,000 104,000 124,000 144,000 164,000 184,000 204,000 224,000 244,000 264,000 284,000 304,000 & over your credit amount is: $28,000 30,000 19 19 19 18 0 0 0 0 0 0 0 0 0 0 30,000 32,000 48 48 48 48 0 0 0 0 0 0 0 0 0 0 32,000 34,000 77 77 77 77 0 0 0 0 0 0 0 0 0 0 34,000 36,000 106 106 106 106 0 0 0 0 0 0 0 0 0 0 36,000 38,000 135 135 135 135 8 0 0 0 0 0 0 0 0 0 38,000 40,000 146 164 164 164 58 0 0 0 0 0 0 0 0 0 40,000 42,000 146 193 193 193 108 0 0 0 0 0 0 0 0 0 42,000 44,000 146 222 222 222 158 0 0 0 0 0 0 0 0 0 44,000 46,000 130 235 235 235 192 0 0 0 0 0 0 0 0 0 46,000 48,000 101 235 235 235 213 3 0 0 0 0 0 0 0 0 48,000 50,000 72 235 235 235 234 24 0 0 0 0 0 0 0 0 50,000 52,000 43 235 235 235 235 45 0 0 0 0 0 0 0 0 52,000 54,000 14 235 235 235 235 66 0 0 0 0 0 0 0 0 54,000 56,000 0 235 235 235 235 87 0 0 0 0 0 0 0 0 56,000 58,000 0 235 235 235 235 108 0 0 0 0 0 0 0 0 58,000 60,000 0 217 235 235 235 129 0 0 0 0 0 0 0 0 60,000 62,000 0 188 235 235 235 150 0 0 0 0 0 0 0 0 62,000 64,000 0 159 235 235 235 171 0 0 0 0 0 0 0 0 64,000 66,000 0 130 235 235 235 192 0 0 0 0 0 0 0 0 66,000 68,000 0 101 235 235 235 213 3 0 0 0 0 0 0 0 68,000 70,000 0 72 235 235 235 234 24 18 18 18 0 0 0 0 70,000 72,000 0 43 235 235 235 235 45 39 39 39 0 0 0 0 72,000 74,000 0 14 235 235 235 235 66 60 60 60 0 0 0 0 74,000 76,000 0 0 235 235 235 235 87 81 81 81 0 0 0 0 76,000 78,000 0 0 235 235 235 235 108 102 102 102 0 0 0 0 78,000 80,000 0 0 217 235 235 235 129 123 123 123 13 0 0 0 80,000 82,000 0 0 188 235 235 235 150 144 144 144 74 0 0 0 82,000 84,000 0 0 159 235 235 235 171 165 165 165 135 0 0 0 84,000 86,000 0 0 130 235 235 235 192 186 186 186 186 0 0 0 86,000 88,000 0 0 101 235 235 235 213 207 207 207 207 0 0 0 88,000 90,000 0 0 72 235 235 235 234 228 228 228 228 0 0 0 90,000 92,000 0 0 43 235 235 235 235 249 249 249 249 0 0 0 92,000 94,000 0 0 14 235 235 235 235 270 270 270 270 40 0 0 94,000 96,000 0 0 0 235 235 235 235 291 291 291 291 101 0 0 96,000 98,000 0 0 0 235 235 235 235 312 312 312 312 162 0 0 98,000 100,000 0 0 0 217 235 235 235 333 333 333 333 223 0 0 100,000 102,000 0 0 0 188 235 235 235 354 354 354 354 284 0 0 102,000 104,000 0 0 0 159 235 235 235 375 375 375 375 345 0 0 104,000 106,000 0 0 0 130 235 235 235 396 396 396 396 396 6 0 106,000 108,000 0 0 0 101 235 235 235 417 417 417 417 417 67 0 108,000 110,000 0 0 0 72 235 235 235 438 438 438 438 438 128 0 110,000 112,000 0 0 0 43 235 235 235 438 459 459 459 459 189 0 112,000 114,000 0 0 0 9 230 230 230 434 475 475 475 475 246 26 |