Schedule M1Ma Form – Fill Out and Use This PDF

Taxpayer/Spouse Income Information

If Line 6 is $99,000 or More

Part-Year/ Nonresidents

AB

Taxpayer Spouse

1Wages, salaries, tips, etc.

(from line 7 of federal Form 1040 or Form 1040A

or line 1 of Form 1040EZ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

2Self-employment income (from line 3 of federal Schedule SE less the self-employment

tax deduction from line 6 of Schedule SE) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3Taxable pension income

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4Taxable Social Security income

(from line 20b of Form 1040 or 14b of Form 1040A) . . . . . . . . . . . . . . . . . . . . . . . 4

5 Add lines 1 through 4 for each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6Amount from line 5, Column A or B, whichever is less

(If less than $21,000, STOP HERE. You do not qualify) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Joint taxable income from line 8 of Form M1. (If less than $36,000, STOP HERE. You do not qualify) . . 7

8If line 6 is less than $99,000, 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 16 of Form M1.

Part-year residents and nonresidents: Continue with line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

If line 6 is $99,000 or more, complete lines 9 through 19.
9 Enter the amount from line 6	9

10 Value of one personal exemption plus one-half of the Minnesota married-joint standard deduction . . .

10

$8,975

11 Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12Using the 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, you do not qualify) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

16Using the rate schedule for single persons in the M1 instructions,

compute the tax for the amount on line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

17 Tax from line 9 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Add lines 12 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

19Subtract line 18 from line 17. If the result is more than $1,370, enter $1,370.

If result is zero or less, you do not qualify. Full-year residents: Enter the result here and on

line 16 of Form M1. Part-year residents and nonresidents: Continue with line 20 . . . . . . . . . . . . . . . . 19

Part-Year Residents and Nonresidents

20 Part-year residents and nonresidents: Enter the percentage from line 25 of Schedule M1NR . . . . . . 20

21Multiply 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 ile Form M1. Keep a copy for your records.

Rev. 3/31/14

9995

Who is Eligible?

To qualify for the marriage credit, you must meet all of the following requirements:

• you are iling a joint return;

Line 3

From line 15b and 16b of federal Form 1040 or lines 11b and 12b of Form 1040A, less any income from the Railroad Retirement Board included on line 16b of Form 1040 or 12b of Form 1040A.

•both you and your spouse have taxable earned income, taxable pension or taxable Social Security income;

•your joint taxable income on line 8 of your Form M1 is at least $36,000; and

•the income of the lesser-earning spouse is at least $21,000.

Line Instructions

Lines 1-5

Complete lines 1 through 5, Columns A and B, to determine the earned income for each spouse.

Line 6

Enter the smaller of line 5, Column A or Column B on line 6. If line 6 is less than $21,000, you do not qualify for the credit.

Line 8

If line 6 is at least $21,000 but less than $99,000, use the table below to determine the credit amount to enter on line 8.

If line 6 is $99,000 or more, skip line 8 and complete lines 9 through 19.