Part 1 1 Wages, salaries, tips, etc. (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 pension income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Taxable Social Security income (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 $26,000, STOP HERE. You do not qualify) . . . . . . . . . . . 6

7 Joint taxable income from line 9 of Form M1. (If less than $40,000, STOP HERE. You do not qualify) . . . . . . . . . . . . . . . . . . . 7 8 If line 6 is less than $104,000, 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 $104,000 or more, continue to Part 2 Part 2 — If Line 6 is $104,000 or More 9 Enter the amount from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Value of one-half of the standard deduction for Married Filing Jointly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Using the tax 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, STOP HERE. You do not qualify) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Using the tax schedule for single persons in the Form M1 instructions, compute the tax for the amount on line 15 . . . . 16

17 Tax from line 10 of Form M1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Add lines 12 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Subtract line 18 from line 17. If the result is more than $1,548, enter $1,548. If result is zero or less, you do not qualify.

Full-year residents: Enter the result here and on line 1 of Schedule M1C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

Part-year residents and nonresidents: Continue to Part 3. Part 3 — Part-Year Residents and Nonresidents 20 Part-year residents and nonresidents: Enter the percentage from line 30 of Schedule M1NR . . . . . . . . . . . . . . . . . . . . . 20 21 Multiply line 8 or line 19, whichever is applicable, by line 20. Enter the result here and on line 1 of Schedule M1C . . . 21 Include this schedule when you file Form M1. Keep a copy for your records. 2021 Schedule M1MA, Marriage Credit 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 B — Spouse 9995 12,525 *211381*

If line 6 is: and line 7 is at least:

$40,000 60,000 80,000 100,000 120,000 140,000 160,000 180,000 200,000 220,000 240,000 260,000

at but but less than:

least less than $60,000 80,000 100,000 120,000 140,000 160,000 180,000 200,000 220,000 240,000 260,000 & over

your credit amount is: $26,000 28,000 27 27 27 0 0 0 0 0 0 0 0 0 28,000 30,000 56 56 56 14 0 0 0 0 0 0 0 0 30,000 32,000 85 85 85 64 0 0 0 0 0 0 0 0 32,000 34,000 114 114 114 114 0 0 0 0 0 0 0 0 34,000 36,000 143 143 143 143 0 0 0 0 0 0 0 0 36,000 38,000 148 172 172 172 4 0 0 0 0 0 0 0 38,000 40,000 148 201 201 201 54 0 0 0 0 0 0 0 40,000 42,000 130 212 212 212 86 0 0 0 0 0 0 0 42,000 44,000 101 212 212 212 107 0 0 0 0 0 0 0 44,000 46,000 72 212 212 212 128 0 0 0 0 0 0 0 46,000 48,000 43 212 212 212 149 0 0 0 0 0 0 0 48,000 50,000 14 212 212 212 170 0 0 0 0 0 0 0 50,000 52,000 0 212 212 212 191 0 0 0 0 0 0 0 52,000 54,000 0 212 212 212 212 2 0 0 0 0 0 0 54,000 56,000 0 212 212 212 212 23 0 0 0 0 0 0 56,000 58,000 0 188 212 212 212 44 0 0 0 0 0 0 58,000 60,000 0 159 212 212 212 65 0 0 0 0 0 0 60,000 62,000 0 130 212 212 212 86 0 0 0 0 0 0 62,000 64,000 0 101 212 212 212 107 21 21 21 0 0 0 64,000 66,000 0 72 212 212 212 128 42 42 42 0 0 0 66,000 68,000 0 43 212 212 212 149 63 63 63 0 0 0 68,000 70,000 0 14 212 212 212 170 84 84 84 0 0 0 70,000 72,000 0 0 212 212 212 191 105 105 105 0 0 0 72,000 74,000 0 0 212 212 212 212 126 126 126 56 0 0 74,000 76,000 0 0 212 212 212 212 147 147 147 117 0 0 76,000 78,000 0 0 188 212 212 212 168 168 168 168 0 0 78,000 80,000 0 0 159 212 212 212 189 189 189 189 0 0 80,000 82,000 0 0 130 212 212 212 210 210 210 210 0 0 82,000 84,000 0 0 101 212 212 212 231 231 231 231 0 0 84,000 86,000 0 0 72 212 212 212 252 252 252 252 22 0 86,000 88,000 0 0 43 212 212 212 273 273 273 273 83 0 88,000 90,000 0 0 14 212 212 212 294 294 294 294 144 0 90,000 92,000 0 0 0 212 212 212 315 315 315 315 205 0 92,000 94,000 0 0 0 212 212 212 336 336 336 336 266 0 94,000 96,000 0 0 0 212 212 212 337 357 357 357 327 0 96,000 98,000 0 0 0 188 212 212 337 378 378 378 378 0 98,000 100,000 0 0 0 159 212 212 337 399 399 399 399 49 100,000 102,000 0 0 0 130 212 212 337 420 420 420 420 110 102,000 104,000 0 0 0 90 202 202 326 430 430 430 430 160 2021 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 $40,000 • The income of the lesser-earning spouse is at least $26,000 Line Instructions Lines 1—5 Complete lines 1 through 5, Columns A and B, to determine the earned income for each spouse. Line 1 Do not include the following amounts on line 1: • Military wages that you are allowed to subtract on 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 Rail­ road Retirement Board benefits. Line 4 Enterthe 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