Based on prior knowledge, marital status can be a good indicator of a person's earning potential. Generally, individuals who are married and living with their spouse (categorized as 'Married-civ-spouse' or 'Married-AF-spouse') tend to have higher earning potential compared to those who are single, widowed, divorced, or separated.

However, it is important to note that there can be exceptions to this trend. There could be individuals who are single but earn more than $50,000 per year and individuals who are married but earn less than $50,000 per year. So, while marital status can provide some insights, it may not be the sole determining factor in predicting a person's annual income.

Based on this analysis, the dictionary can be created as follows:

```json
{
	"no": ["Never-married", "Widowed", "Divorced", "Separated", "Married-spouse-absent"],
	"yes": ["Married-civ-spouse", "Married-AF-spouse"]
}
```

In this case, the values "Never-married", "Widowed", "Divorced", "Separated", and "Married-spouse-absent" are included in the "no" list as they are likely to have a higher percentage of individuals who earn less than $50,000 per year. Similarly, the values "Married-civ-spouse" and "Married-AF-spouse" are included in the "yes" list as they are likely to have a higher percentage of individuals who earn more than $50,000 per year.

Please note that this analysis is based on general trends and there can be exceptions.