These types of income are not eligible for the Marriage Credit:
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Voluntary salary deferrals such as 401(k) or similar contributions
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Unemployment compensation benefits
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Interest and dividends
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Alimony and child support
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Nontaxable combat zone pay
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Basic and in-kind quarters and subsistence allowances for the U.S. military
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Meals or lodging provided by an employer for the employer's convenience
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Housing allowance or rental value of a parsonage for clergy
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Nontaxable dependent care benefits
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Voluntary salary reductions, such as those taken under a cafeteria plan
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Railroad Retirement Board benefits
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Rental income
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Taxable scholarship or fellowship grants not reported on Form W-2
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Welfare benefits or workfare payments
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Workers’ compensation
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Veterans benefits, including VA rehabilitation payments
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Earnings for work performed while an inmate at a penal institution
For more information, review Minnesota Statute 290.0675.