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DEPARTMENT
OF
REVENUE
L
7
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*191381*
2019 Schedule M1MA, Marriage Credit
Your First Name and Inial Last Name Social Security Number
Spouse’s First Name and Inial Last Name Social Security Number
A — Taxpayer B — Spouse
Part 1
1 Wages, salaries, ps, etc. (from line 1 of federal Form 1040) ........................... 1
2 Self-employment income (from line 3 of federal Schedule SE less the self-employment tax
deducon from line 6 of federal Schedule SE, Part A, or line 13 of Schedule SE, Part B) ...... 2
3 Taxable pension income (see instrucons) .......................................... 3
4 Taxable Social Security income (from line 5b of federal Form 1040 or 1040-SR) ........... 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 $25,000, STOP HERE. You do not qualify) . . . . . . . . . . . 6
7 Joint taxable income from line 9 of Form M1. (If less than $39,000, STOP HERE. You do not qualify) .................. 7
8 If line 6 is less than $103,000, determine the amount of your credit using lines 6 and 7 and the table in the instrucons.
Full-year residents: Enter the result here and on line 16 of Form M1... ...... ..... ....... ..... ...... ..... . 8
Part-year residents and nonresidents: Skip ahead to Part 3
If line 6 is $103,000 or more, connue to Part 2
Part 2 — If Line 6 is $103,000 or More
9 Enter the amount from line 6 ............................................................................ 9
10 Value of one-half of the married-joint standard deducon .................................................. 10
12,200
11 Subtract line 10 from line 9 ............................................................................. 11
12 Using the tax table for single persons in the M1 instrucons, 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, you do not qualify) .............................................. 15
16 Using the tax table for single persons in the Form M1 instrucons, 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 $1,508, enter $1,508. If result is zero or less, you do not qualify.
Full-year residents: Enter the result here and on line 16 of Form M1 ......................................... 19
Part-year residents and nonresidents: Connue to Part 3.
Part 3 — Part-Year Residents and Nonresidents
20 Part-year residents and nonresidents: Enter the percentage from line 24 of Schedule M1NR .. ..... ...... ...... .. 20
21 Mulply line 8 or line 19, whichever is applicable, by line 20. Enter the result here and on line 16 of Form M1 . . . . . . . 21
Include this schedule when you le Form M1. Keep a copy for your records.
9995
If line 6 is: and line 7 is at least:
$39,000 59,000 79,000 99,000 119,000 139,000 159,000 179,000 199,000 219,000 239,000 259,000
at but but less than:
least less than $59,000 79,000 99,000 119,000 139,000 159,000 179,000 199,000 219,000 239,000 259,000 & over
your credit amount is:
$25,000 27,000 22 22 22 0 0 0 0 0 0 0 0 0
27,000 29,000 51 51 51 0 0 0 0 0 0 0 0 0
29,000 31,000 80 80 80 38 0 0 0 0 0 0 0 0
31,000 33,000 109 109 109 88 0 0 0 0 0 0 0 0
33,000 35,000 138 138 138 138 0 0 0 0 0 0 0 0
35,000 37,000 148 167 167 167 0 0 0 0 0 0 0 0
37,000 39,000 148 196 196 196 28 0 0 0 0 0 0 0
39,000 41,000 130 207 207 207 59 0 0 0 0 0 0 0
41,000 43,000 101 207 207 207 80 0 0 0 0 0 0 0
43,000 45,000 72 207 207 207 101 0 0 0 0 0 0 0
45,000 47,000 43 207 207 207 122 0 0 0 0 0 0 0
47,000 49,000 14 207 207 207 143 0 0 0 0 0 0 0
49,000 51,000 0 207 207 207 164 0 0 0 0 0 0 0
51,000 53,000 0 207 207 207 185 0 0 0 0 0 0 0
53,000 55,000 0 207 207 207 206 0 0 0 0 0 0 0
55,000 57,000 0 188 207 207 207 17 0 0 0 0 0 0
57,000 59,000 0 159 207 207 207 38 0 0 0 0 0 0
59,000 61,000 0 130 207 207 207 59 6 6 6 0 0 0
61,000 63,000 0 101 207 207 207 80 27 27 27 0 0 0
63,000 65,000 0 72 207 207 207 101 48 48 48 0 0 0
65,000 67,000 0 43 207 207 207 122 69 69 69 0 0 0
67,000 69,000 0 14 207 207 207 143 90 90 90 0 0 0
69,000 71,000 0 0 207 207 207 164 111 111 111 0 0 0
71,000 73,000 0 0 207 207 207 185 132 132 132 0 0 0
73,000 75,000 0 0 207 207 207 206 153 153 153 44 0 0
75,000 77,000 0 0 188 207 207 207 174 174 174 105 0 0
77,000 79,000 0 0 159 207 207 207 195 195 195 166 0 0
79,000 81,000 0 0 130 207 207 207 216 216 216 216 0 0
81,000 83,000 0 0 101 207 207 207 237 237 237 237 0 0
83,000 85,000 0 0 72 207 207 207 258 258 258 258 0 0
85,000 87,000 0 0 43 207 207 207 279 279 279 279 10 0
87,000 89,000 0 0 14 207 207 207 300 300 300 300 71 0
89,000 91,000 0 0 0 207 207 207 321 321 321 321 132 0
91,000 93,000 0 0 0 207 207 207 342 342 342 342 193 0
93,000 95,000 0 0 0 207 207 207 363 363 363 363 254 0
95,000 97,000 0 0 0 188 207 207 364 384 384 384 315 0
97,000 99,000 0 0 0 159 207 207 364 405 405 405 376 0
99,000 101,000 0 0 0 123 200 200 357 419 419 419 419 29
101,000 103,000 0 0 0 73 179 179 336 419 419 419 419 69
2019 Schedule M1MA Instrucons
Do I qualify?
You may qualify for the Marriage Credit if all of the following are true:
Your ling 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 $39,000.
The income of the lesser-earning spouse is at least $25,000.
Line Instrucons
Lines 1—5
Complete lines 1 through 5, Columns A and B, to determine the earned income for each spouse.
Line 1
When calculating line 1, do not include:
Military wages that you are allowed to subtract
Railroad retirement board benets
Line 3
Taxable pension income included on lines 4b and 4d of federal Forms 1040 and 1040-SR. Do not include any Railroad Retirement Board
benets.
Table for Line 8