It is only applied in certain situations.
The Minnesota marriage credit is designed to reduce the “marriage tax penalty” under Minnesota’s income tax paid by some two-earner married couples without providing or increasing marriage bonuses to other married couples. The credit equals the additional Minnesota income tax a married couple pays under the married joint income tax brackets, as compared with the tax they would pay if their earned income were taxed separately under the single tax brackets.
The credit amounts and other parameters are adjusted annually for inflation and for changes to Minnesota’s tax rates. This information brief explains the marriage credit and some marriage penalties in Minnesota’s income tax system.
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