I worked in Virginia and my wife worked in Minnesota and Virginia in 2023. We are filing federal taxes jointly, Virginia as residents and Minnesota as non-residents.
To qualify for marriage credit, all of these must be true:
- You are married and filing a joint return
- You and your spouse have taxable earned income, taxable pensions, or taxable Social Security income
- Your joint taxable income is at least $44,000
- The income of the lesser-earning spouse is at least $28,000
If you or your spouse is a part year resident or nonresident, you may claim this credit based on the percentage of Minnesota income from Schedule M1NR, Nonresidents/Part-Year Residents .
Question: Does the income of lesser earning spouse (28,000) need to be from state MN, or other state income also counts?
Thanks
