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                                                                                                                                                  *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



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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






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