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Minnesota Marriage Credit
Extracted from PDF file 2025-minnesota-form-m1ma.pdf, last modified November 2019Marriage Credit
2025 Schedule M1MA, Marriage Credit *251381* 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 A — Taxpayer Part 1 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 $31,000, STOP HERE. You do not qualify) . . . . . . . . . . . 6 7 Joint taxable income from line 9 of Form M1. (If less than $48,000, STOP HERE. You do not qualify) . . . . . . . . . . . . . . . . . . 7 8 If line 6 is less than $123,000, 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 1 of Schedule M1C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 — Part-year residents and nonresidents: Skip ahead to Part 3 If line 6 is $123,000 or more, continue to Part 2 Part 2 — If Line 6 is $123,000 or More 9 Enter the amount from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Value of one-half of the standard deduction for Married Filing Jointly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0 11 Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 12 Using the tax rate schedule for single persons in the M1 instructions, compute the tax for the amount on line 11 . . . . 1 2 13 Amount from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 3 14 Amount from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 4 15 Subtract line 14 from line 13 (If zero or less, STOP HERE. You do not qualify). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 5 16 Using the tax rate schedule for single persons in the Form M1 instructions, compute the tax for the amount on line 15 1 6 17 Tax from line 10 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 7 18 Add lines 12 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 8 19 Subtract line 18 from line 17. If the result is more than $1,851, enter $1,851. If result is zero or less, you do not qualify. Full-year residents: Enter the result here and on line 1 of Schedule M1C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 9 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 from line 30 of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . . . . 2 0 21 Multiply line 8 or line 19, whichever is applicable, by line 20. Enter the result here and on line 1 of Schedule M1C . . . . 2 1 Include this schedule when you file Form M1. Keep a copy for your records. 9995 14,950 2025 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 $48,000 • The income of the lesser-earning spouse is at least $31,000 Line Instructions Lines 1—5 Complete lines 1 through 5, Columns A and B, to determine the earned income for each spouse. If you completed Schedule M1NC, see instructions for line 41 of that schedule to determine if you need to adjust amounts entered on lines 1 and 2 of Schedule M1MA. 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 Railroad 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: $48,000 at least but less than 68,000 88,000 108,000 128,000 148,000 168,000 188,000 208,000 228,000 248,000 268,000 288,000 308,000 but less than: $68,000 88,000 108,000 128,000 148,000 168,000 188,000 208,000 228,000 248,000 268,000 288,000 308,000 328,000 328,000 & Over your credit amount is: $31,000 33,000 35,000 37,000 39,000 41,000 43,000 45,000 47,000 49,000 51,000 53,000 55,000 57,000 59,000 61,000 63,000 65,000 67,000 69,000 71,000 73,000 75,000 77,000 79,000 81,000 83,000 85,000 87,000 89,000 91,000 93,000 95,000 97,000 99,000 101,000 103,000 105,000 107,000 109,000 111,000 113,000 115,000 117,000 119,000 121,000 33,000 35,000 37,000 39,000 41,000 43,000 45,000 47,000 49,000 51,000 53,000 55,000 57,000 59,000 61,000 63,000 65,000 67,000 69,000 71,000 73,000 75,000 77,000 79,000 81,000 83,000 85,000 87,000 89,000 91,000 93,000 95,000 97,000 99,000 101,000 103,000 105,000 107,000 109,000 111,000 113,000 115,000 117,000 119,000 121,000 123,000 29 58 87 116 145 151 151 151 144 115 86 57 28 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 29 58 87 116 145 174 203 232 254 254 254 254 254 254 254 231 202 173 144 115 86 57 28 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 29 58 87 116 145 174 203 232 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 231 202 173 144 115 86 57 28 0 0 0 0 0 0 0 0 0 0 0 0 0 29 58 87 116 145 174 203 232 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 231 202 173 144 115 86 57 28 0 0 0 0 0 0 32 82 132 182 232 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 230 0 0 0 0 0 0 0 22 65 86 107 128 149 170 191 212 233 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 253 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 23 44 65 86 107 128 149 170 191 212 233 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 254 253 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11 32 53 74 95 116 137 158 179 200 221 242 263 284 305 326 347 347 347 347 347 347 347 347 346 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11 32 53 74 95 116 137 158 179 200 221 242 263 284 305 326 347 368 389 410 431 452 473 494 514 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11 32 53 74 95 116 137 158 179 200 221 242 263 284 305 326 347 368 389 410 431 452 473 494 514 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 32 53 74 95 116 137 158 179 200 221 242 263 284 305 326 347 368 389 410 431 452 473 494 514 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 32 93 154 215 242 263 284 305 326 347 368 389 410 431 452 473 494 514 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 59 120 181 242 303 364 425 452 473 494 514 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 86 147 208 268 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20
2025 M1MA, Marriage Credit
More about the Minnesota Form M1MA Individual Income Tax Tax Credit TY 2025
Use this form to claim a Minnesota marriage credit. You may qualify for the marriage credit if:
- Your filing status is Married Filing Joint;
- 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 $37,000; and
- the income of the lesser-earning spouse is at least $22,000.
We last updated the Marriage Credit in February 2026, so this is the latest version of Form M1MA, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form M1MA directly from TaxFormFinder. You can print other Minnesota tax forms here.
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TaxFormFinder has an additional 95 Minnesota income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form M1 Instructions | Minnesota Individual Income Tax Instructions (Form M1) |
| Form M1 | Individual Income Tax Return |
| Form M1PR Instructions | Homestead Credit Refund and Renter’s Property Tax Refund Instruction Booklet |
| Form CRP Instructions | Form CRP Certificate of Rent Paid Landlord Instructions |
| Form M1PR | Homestead Credit Refund (for Homeowners) and Renters Property Tax Refund |
View all 96 Minnesota Income Tax Forms
Form Sources:
Minnesota usually releases forms for the current tax year between January and April. We last updated Minnesota Form M1MA from the Department of Revenue in February 2026.
Form M1MA is a Minnesota Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Minnesota Form M1MA
We have a total of fifteen past-year versions of Form M1MA in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2025 Form M1MA
2025 M1MA, Marriage Credit
2024 Form M1MA
2024 M1MA, Marriage Credit
2023 Form M1MA
2023 M1MA, Marriage Credit
2022 Form M1MA
2022 M1MA, Marriage Credit
2021 Form M1MA
2021 M1MA, Marriage Credit
2020 Form M1MA
2020 M1MA, Marriage Credit
2019 Form M1MA
2019 M1MA, Marriage Credit
2018 Form M1MA
2018 M1MA, Marriage Credit
2017 Form M1MA
2017 M1MA, Marriage Credit
2016 Form M1MA
2013 M1MA, Marriage Credit
2015 Form M1MA
2013 M1MA, Marriage Credit
2014 Form M1MA
2013 M1MA, Marriage Credit
2013 Form M1MA
2012 M1MA, Marriage Credit
2012 Form M1MA
2012 M1MA, Marriage Credit
2011 Form M1MA
2011 M1MA, Marriage Credit
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