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Marriage Credit

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If you file a joint income tax return (with two incomes), you may be eligible for a nonrefundable credit.

To qualify for this credit, all of these must be true:

You are married and filing a joint return
You and your spouse have taxable earned income, taxable pensions, or taxable Social Security income
Your joint taxable income is at least $47,000
The income of the lesser-earning spouse is at least $30,000

If you or your spouse is a part-year resident or nonresident, you may claim this credit based on the percentage of Minnesota income from Schedule M1NR, Nonresidents/Part-Year Residents.

Complete Schedule M1MA, Marriage Credit, to claim this credit and determine your amount. Include Schedule M1MA when filing Form M1, Individual Income Tax.

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Income to Include to Calculate the Credit [+]

Income Not Eligible for the Credit [+]

These types of income are not eligible for the Marriage Credit:

Voluntary salary deferrals such as 401(k) or similar contributions
Unemployment benefits
Interest and dividends
Alimony and child support
Nontaxable combat zone pay
Basic and in-kind quarters and subsistence allowances for the U.S. military
Meals or lodging provided by an employer for the employer's convenience
Housing allowance or rental value of a parsonage for clergy
Nontaxable dependent care benefits
Voluntary salary reductions, including those taken under a cafeteria plan
Railroad Retirement Board benefits
Rental income
Taxable scholarship or fellowship grants not reported on Form W-2
Welfare benefits or workfare payments
Workers’ compensation
Veterans benefits, including VA rehabilitation payments
Earnings for work performed while an inmate at a penal institution

For details, see Minnesota Statute 290.0675.

Contact Info

Email

Contact form

Phone [+]

Questions

651-296-3781
800-652-9094

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Address [+]

Mail your income tax return to:

Minnesota Revenue
Mail Station 0010
600 N. Robert St.
St. Paul, MN 55146-0010

Mail your property tax refund return to :

Minnesota Revenue
Mail Station 0020
600 N. Robert St.
St. Paul, MN 55146-0020

Mail your tax questions to:

Minnesota Revenue
Mail Station 5510
600 N. Robert St.
St. Paul, MN 55146-5510

Street address (for deliveries):
Minnesota Revenue
Individual Income Tax
600 N. Robert St.
St. Paul, MN 55101

Returns and payments may be placed in the night deposit box located in front of our building.

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Last Updated

December 23, 2024