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 $31,000, STOP HERE. You do not qualify) . . . . . . . . . . . 6 7 Joint taxable income from line 9 of Form M1. (If less than $48,000, STOP HERE. You do not qualify) . . . . . . . . . . . . . . . . . . 7 8 If line 6 is less than $123,000, 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 $123,000 or more, continue to Part 2 Part 2 — If Line 6 is $123,000 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 $1,851, enter $1,851. 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. 2025 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 14,950 *251381* Rev. 7/26

If line 6 is: and line 7 is at least: $48,000 68,000 88,000 108,000 128,000 148,000 168,000 188,000 208,000 228,000 248,000 268,000 288,000 308,000 328,000 at but but less than: least less than $68,000 88,000 108,000 128,000 148,000 168,000 188,000 208,000 228,000 248,000 268,000 288,000 308,000 328,000 & Over your credit amount is: $31,000 33,000 29 29 29 29 0 0 0 0 0 0 0 0 0 0 0 33,000 35,000 58 58 58 58 0 0 0 0 0 0 0 0 0 0 0 35,000 37,000 87 87 87 87 0 0 0 0 0 0 0 0 0 0 0 37,000 39,000 116 116 116 116 32 0 0 0 0 0 0 0 0 0 0 39,000 41,000 145 145 145 145 82 0 0 0 0 0 0 0 0 0 0 41,000 43,000 151 174 174 174 132 0 0 0 0 0 0 0 0 0 0 43,000 45,000 151 203 203 203 182 0 0 0 0 0 0 0 0 0 0 45,000 47,000 151 232 232 232 232 22 0 0 0 0 0 0 0 0 0 47,000 49,000 144 254 254 254 254 65 0 0 0 0 0 0 0 0 0 49,000 51,000 115 254 254 254 254 86 0 0 0 0 0 0 0 0 0 51,000 53,000 86 254 254 254 254 107 0 0 0 0 0 0 0 0 0 53,000 55,000 57 254 254 254 254 128 0 0 0 0 0 0 0 0 0 55,000 57,000 28 254 254 254 254 149 0 0 0 0 0 0 0 0 0 57,000 59,000 0 254 254 254 254 170 0 0 0 0 0 0 0 0 0 59,000 61,000 0 254 254 254 254 191 0 0 0 0 0 0 0 0 0 61,000 63,000 0 231 254 254 254 212 2 0 0 0 0 0 0 0 0 63,000 65,000 0 202 254 254 254 233 23 0 0 0 0 0 0 0 0 65,000 67,000 0 173 254 254 254 254 44 0 0 0 0 0 0 0 0 67,000 69,000 0 144 254 254 254 254 65 0 0 0 0 0 0 0 0 69,000 71,000 0 115 254 254 254 254 86 0 0 0 0 0 0 0 0 71,000 73,000 0 86 254 254 254 254 107 0 0 0 0 0 0 0 0 73,000 75,000 0 57 254 254 254 254 128 11 11 11 5 0 0 0 0 75,000 77,000 0 28 254 254 254 254 149 32 32 32 32 0 0 0 0 77,000 79,000 0 0 254 254 254 254 170 53 53 53 53 0 0 0 0 79,000 81,000 0 0 254 254 254 254 191 74 74 74 74 0 0 0 0 81,000 83,000 0 0 231 254 254 254 212 95 95 95 95 0 0 0 0 83,000 85,000 0 0 202 254 254 254 233 116 116 116 116 0 0 0 0 85,000 87,000 0 0 173 254 254 254 254 137 137 137 137 0 0 0 0 87,000 89,000 0 0 144 254 254 254 254 158 158 158 158 32 0 0 0 89,000 91,000 0 0 115 254 254 254 254 179 179 179 179 93 0 0 0 91,000 93,000 0 0 86 254 254 254 254 200 200 200 200 154 0 0 0 93,000 95,000 0 0 57 254 254 254 254 221 221 221 221 215 0 0 0 95,000 97,000 0 0 28 254 254 254 254 242 242 242 242 242 0 0 0 97,000 99,000 0 0 0 254 254 254 254 263 263 263 263 263 0 0 0 99,000 101,000 0 0 0 254 254 254 254 284 284 284 284 284 0 0 0 101,000 103,000 0 0 0 231 254 254 254 305 305 305 305 305 59 0 0 103,000 105,000 0 0 0 202 254 254 254 326 326 326 326 326 120 0 0 105,000 107,000 0 0 0 173 254 254 254 347 347 347 347 347 181 0 0 107,000 109,000 0 0 0 144 254 254 254 347 368 368 368 368 242 0 0 109,000 111,000 0 0 0 115 254 254 254 347 389 389 389 389 303 0 0 111,000 113,000 0 0 0 86 254 254 254 347 410 410 410 410 364 0 0 113,000 115,000 0 0 0 57 254 254 254 347 431 431 431 431 425 25 0 115,000 117,000 0 0 0 28 254 254 254 347 452 452 452 452 452 86 0 117,000 119,000 0 0 0 0 254 254 254 347 473 473 473 473 473 147 0 119,000 121,000 0 0 0 0 254 254 254 347 494 494 494 494 494 208 0 121,000 123,000 0 0 0 0 230 253 253 346 514 514 514 514 514 268 20 2025 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 $48,000 • The income of the lesser-earning spouse is at least $31,000 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