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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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