Part 1 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 $26,000, STOP HERE. You do not qualify) . . . . . . . . . . . 6 7 Joint taxable income from line 9 of Form M1. (If less than $42,000, STOP HERE. You do not qualify) . . . . . . . . . . . . . . . . . . 7 8 If line 6 is less than $106,000, 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 $106,000 or more, continue to Part 2 Part 2 — If Line 6 is $106,000 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 rate 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 rate 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 $1,596, enter $1,596. 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 decimal 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. 2022 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 12,900 *221381* Rev. 1/23

If line 6 is: and line 7 is at least: $42,000 62,000 82,000 102,000 122,000 142,000 162,000 182,000 202,000 222,000 242,000 262,000 282,000 at but but less than: least less than $62,000 82,000 102,000 122,000 142,000 162,000 182,000 202,000 222,000 242,000 262,000 282,000 & over your credit amount is: $26,000 28,000 16 16 16 0 0 0 0 0 0 0 0 0 0 28,000 30,000 45 45 45 7 0 0 0 0 0 0 0 0 0 30,000 32,000 74 74 74 57 0 0 0 0 0 0 0 0 0 32,000 34,000 103 103 103 103 0 0 0 0 0 0 0 0 0 34,000 36,000 132 132 132 132 0 0 0 0 0 0 0 0 0 36,000 38,000 159 161 161 161 0 0 0 0 0 0 0 0 0 38,000 40,000 159 190 190 190 47 0 0 0 0 0 0 0 0 40,000 42,000 158 219 219 219 97 0 0 0 0 0 0 0 0 42,000 44,000 129 219 219 219 118 0 0 0 0 0 0 0 0 44,000 46,000 100 219 219 219 139 0 0 0 0 0 0 0 0 46,000 48,000 71 219 219 219 160 0 0 0 0 0 0 0 0 48,000 50,000 42 219 219 219 181 0 0 0 0 0 0 0 0 50,000 52,000 13 219 219 219 202 0 0 0 0 0 0 0 0 52,000 54,000 0 219 219 219 219 13 0 0 0 0 0 0 0 54,000 56,000 0 219 219 219 219 34 0 0 0 0 0 0 0 56,000 58,000 0 216 219 219 219 55 0 0 0 0 0 0 0 58,000 60,000 0 187 219 219 219 76 0 0 0 0 0 0 0 60,000 62,000 0 158 219 219 219 97 0 0 0 0 0 0 0 62,000 64,000 0 129 219 219 219 118 1 1 1 0 0 0 0 64,000 66,000 0 100 219 219 219 139 22 22 22 0 0 0 0 66,000 68,000 0 71 219 219 219 160 43 43 43 0 0 0 0 68,000 70,000 0 42 219 219 219 181 64 64 64 0 0 0 0 70,000 72,000 0 13 219 219 219 202 85 85 85 32 0 0 0 72,000 74,000 0 0 219 219 219 219 106 106 106 93 0 0 0 74,000 76,000 0 0 219 219 219 219 127 127 127 127 0 0 0 76,000 78,000 0 0 216 219 219 219 148 148 148 148 0 0 0 78,000 80,000 0 0 187 219 219 219 169 169 169 169 0 0 0 80,000 82,000 0 0 158 219 219 219 190 190 190 190 0 0 0 82,000 84,000 0 0 129 219 219 219 211 211 211 211 0 0 0 84,000 86,000 0 0 100 219 219 219 232 232 232 232 59 0 0 86,000 88,000 0 0 71 219 219 219 253 253 253 253 120 0 0 88,000 90,000 0 0 42 219 219 219 274 274 274 274 181 0 0 90,000 92,000 0 0 13 219 219 219 295 295 295 295 242 0 0 92,000 94,000 0 0 0 219 219 219 313 316 316 316 303 0 0 94,000 96,000 0 0 0 219 219 219 313 337 337 337 337 0 0 96,000 98,000 0 0 0 216 219 219 313 358 358 358 358 25 0 98,000 100,000 0 0 0 187 219 219 313 379 379 379 379 86 0 100,000 102,000 0 0 0 158 219 219 313 400 400 400 400 147 0 102,000 104,000 0 0 0 129 219 219 313 421 421 421 421 208 0 104,000 106,000 0 0 0 100 219 219 313 442 442 442 442 269 13 2022 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 $42,000 • 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 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 Rail­ road 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