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 Instrucons
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 Instrucons
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 benets
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
benets.
Table for Line 8