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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 $44,000
- The income of the lesser-earning spouse is at least $28,000
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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You must include any earned income taxable in Minnesota, including taxable portions of your pensions, annuities, Social Security income, and IRA distributions. Include only earned income that is included in your Minnesota taxable income and meets the IRS’s definition of earned income.
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.