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                                                                                                                                                                                                                                                                                         NEAR FINAL DRAFT 8/1/24

                                                                                                                                                                                                                                                                                                                                                                                     *241381*

2024 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 $30,000, STOP HERE. You do not qualify)   .  .  .  .  .  .  .  .  .  .  .  6 
 
 7        taxableJoint                                                                         from income 9line         M1.Form of          less (If than $47,000,                                                                                                                                                STOP HERE. You qualify)not do ... ...... ..... ....                                    7
 8 If line 6 is less than $120,000                                                                                                                                   determine , the amount andof credit 6 using lines your   and7 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 $120,000 or more, continue to Part 2 

Part 2 — If Line 6 is $120,000 or More
  9  Enter the amount from line 6  .... ...... ..... ...... ..... ....... ..... ..... ...... ...... ..... ...... ...... ....  9 
 
 10  Value of one-half of the standard deduction for Married Filing Jointly ... ...... ..... ....... ..... ...... ..... ....   10                                                                                                                                                                                                                                                                          14,575
 
 11       Subtract line 10 from line 9  ... ...... ..... ....... ..... ...... ..... ..... ...... ...... ...... ..... ...... ..... .                                                                                                                                                                                                                                                                   11 

 12       theUsing                                                                         tax rate schedule for                                                                     single persons in the instructions, M1 compute the tax thefor                                         amount on .11  line ...                                                                                     12 
 
 13       Amount from line 7   ... ..... ...... ...... ..... ...... ..... ...... ..... ...... ...... ...... ..... ...... ......   13 
 
 14  Amount from line 11... ...... ..... ....... ..... ...... ..... ..... ...... ...... ...... ..... ...... ..... ......   14 
 
 15Subtract                                         line zero 14 from (If or less, 13 line                                                                                                                                                                           STOP HERE. do You qualify)...not              ...... ..... ....... ..... ...... ....                                              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 $1,801, enter $1,801. 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 Scheduleline 30 of from       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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2024 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 $47,000
      The income of the lesser-earning spouse is at least $30,000
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:
                                     $47,000    67,000     87,000    107,000  127,000    147,000    167,000    187,000    207,000    227,000   247,000    267,000    287,000   307,000   327,000  347,000
        at            but           but less than:
         least  less than             $67,000    87,000   107,000   127,000   147,000   167,000    187,000    207,000    227,000    247,000   267,000    287,000   307,000   327,000    347,000    & Over 

                                    your credit amount is:
    $30,000            32,000        26   26                26   26  0    0    0    0    0    0    0    0      0    0            0    0   
         32,000        34,000        55   55                55   55  0     0    0    0    0    0    0    0      0    0           0    0   
         34,000        36,000        84   84                84   84  0     0    0    0    0    0    0    0      0    0           0    0  
         36,000        38,000        113  113           113      113  3    0    0    0    0    0    0    0      0    0           0    0 
         38,000        40,000        142  142           142      142  53   0    0    0    0    0    0    0      0    0           0    0 
         40,000        42,000        155  171           171      171  103  0    0    0    0    0    0    0      0    0           0    0 
         42,000        44,000        155  200           200      200  153 0    0    0    0    0    0    0      0    0           0    0   
         44,000        46,000        155  229           229      229  203 0     0    0    0    0    0    0      0    0           0    0   
         46,000        48,000        144  247           247      247  242  32   0    0    0    0    0    0      0    0           0    0  
         48,000        50,000        115  247           247      247  247  53   0    0    0    0    0    0      0    0           0    0 
         50,000        52,000        86   247           247      247  247  74   0    0    0    0    0    0      0    0           0    0 
         52,000        54,000        57   247           247      247  247  95   0    0    0    0    0    0      0    0           0    0 
         54,000        56,000        28   247           247      247  247  116 0    0    0    0    0    0      0    0           0    0   
         56,000        58,000       0     247           247      247  247  137 0    0    0    0    0    0      0    0           0    0  
         58,000        60,000        0    247           247      247  247  158 0    0    0    0    0    0      0    0           0    0  
         60,000        62,000        0    231           247      247  247  179 0    0    0    0    0    0      0    0           0    0   
         62,000        64,000        0    202           247      247  247  200 0    0    0    0    0    0      0    0           0    0   
         64,000        66,000        0    173           247      247  247  221  11  0    0    0    0     0      0    0           0    0  
         66,000        68,000        0    144           247      247  247  242  32  0    0    0    0     0      0    0           0    0 
         68,000        70,000       0     115           247      247  247  247  53  0    0    0    0     0      0    0           0    0 
         70,000        72,000        0    86            247      247  247  247  74   0    0    0   0     0      0    0           0    0 
         72,000        74,000        0    57            247      247  247  247  95   21   21   21  0    0      0    0           0    0   
         74,000        76,000        0    28            247      247  247  247  116  42   42   42  0    0      0    0           0    0  
         76,000        78,000        0            0     247      247  247  247  137  63   63   63   37  0      0    0           0    0  
         78,000        80,000        0             0    247      247  247  247  158  84   84   84   84  0      0    0           0    0   
         80,000        82,000       0              0    231      247  247  247  179  105  105  105  105 0      0    0           0    0   
         82,000        84,000        0             0    202      247  247  247  200  126  126  126  126 0      0    0           0    0   
         84,000        86,000        0             0    173      247  247  247  221  147  147  147  147 0       0    0           0    0  
         86,000        88,000        0             0    144      247  247  247  242  168  168  168  168 0       0    0           0    0 
         88,000        90,000        0            0     115      247  247  247  247  189  189  189  189  3      0    0           0    0 
         90,000        92,000        0             0        86   247  247  247  247  210  210  210  210  64     0    0           0    0 
         92,000        94,000       0              0        57   247  247  247  247  231  231  231  231  125   0    0           0    0   
         94,000        96,000        0             0        28   247  247  247  247  252  252  252  252  186   0    0           0    0  
         96,000        98,000        0             0       0     247  247  247  247  273  273  273  273  247   0    0           0    0  
         98,000        100,000        0            0       0     247  247  247  247  294  294  294  294  294   0    0           0    0   
    100,000            102,000      0             0        0     231  247  247  247  315  315  315  315  315   0    0           0    0   
    102,000            104,000       0             0        0    202  247  247  247  336  336  336  336  336    30   30          0    0 
    104,000            106,000      0              0        0    173  247  247  247  357  357  357  357  357    91   91          0    0 
    106,000            108,000       0             0        0    144  247  247  247  378  378  378  378  378    152  152        0    0   
    108,000            110,000       0             0        0    115  247  247  247  383  399  399  399  399    213  213        0    0  
    110,000            112,000       0             0        0    86   247  247  247  383  420  420  420  420    274  274        0    0  
    112,000            114,000       0             0        0    57   247  247  247  383  441  441  441  441    335  335        0    0   
    114,000            116,000       0            0        0     28   247  247  247  383  462  462  462  462    396  396        0    0   
    116,000            118,000       0             0        0    0    247  247  247  383  483  483  483  483    457  457      57     0 
    118,000            120,000       0             0        0    0    244  244  244  380  501  501  501  501    501  501  114         25 






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