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777Michigan(Rev.Department01-23) of Treasury                                                                                                                    Attachment 32

2022 MICHIGAN Resident Credit for Tax Imposed by a Canadian Province 
Issued under authority of Public Act 281 of 1967, as amended. Include with MI-1040. Type or print in blue or black ink. 
Filer’s Name(s) as shown on your MI-1040 (First, Middle Initial, Last)                                              Filer’s Full Social Security Number 

Home Address (Street, City, State, ZIP Code)                                                                        Spouse’s Full Social Security Number 

PART 1:  CONVERSION OF CANADIAN WAGES AND TAXES TO UNITED STATES CURRENCY 
1.  Canadian income taxed by Michigan............................................................            1.         00 
2.   Fringe benefits included in Box 14 of the T-4, not taxable in U.S   .................                   2.         00 
3.  Subtract line 2 from line 1............................................................................. 3.         00 
4.  Multiply line 3 by the conversion rate of 76.84% (0.7684) (see instructions)  .........................................                                 4.  00 
5.  Total Canadian income from line 15000 of your Canadian income tax return                                 5.         00 
6.  Multiply line 5 by the conversion rate of 76.84% (0.7684) ......................................................................                        6.  00 
7.  Divide line 4 by line 6 (percentage of Canadian income taxed by Michigan 
     to total Canadian income)........................................................................................................................      7.             % 
8.  Multiply the Canadian federal tax (line 42000 of Canadian return) 
     $__________________by the conversion rate of 76.84 (0.7684) ...............                             8.         00 
9.  Multiply line 8 by line 7  ............................................................................................................................ 9.  00 
10.  Multiply the provincial tax (line 42800 of Canadian return) 
     $_____________ by the conversion rate of 76.84% (0.7684)  ....................  10.                                00 
11.  Multiply line 10 by line 7  .......................................................................................................................... 11. 00 
12.  Contribution to Canadian Pension Plan from Form T-4, Boxes 16 and 17  ..                                12.        00 
13.  Multiply line 12 by the conversion rate of 76.84% (0.7684) ....................................................................      13.                   00 
PART 2:  COMPUTATION OF MICHIGAN TAX 
14.  Adjusted gross income from MI-1040, line 10 .........................................................................................               14.    00 
15.  Canadian income taxed by Michigan from line 4, above  ..............................  15.                          00
16.  U.S. adjustments to Canadian wages (from U.S. Form 1040, Schedule 1, 
     lines 11 through 23 and 25)  ..........................................................................  16.       00 
17.  Subtract line 16 from line 15....................................................................................................................  17.     00 
18.  Subtract line 17 from line 14 for Michigan sourced income.....................................................................  18.                        00 
19.  Additions from MI-1040, line 11  ...............................................................................................................  19.      00 
20.  Add lines 17, 18 and 19...........................................................................................................................  20.    00 
21.  Subtractions from MI-1040, line 13..........................................................................................................  21.          00 
22.  Subtract line 21 from line 20 for income subject to tax............................................................................  22.                   00 
23.  Divide line 17 by line 22 for percentage of Canadian income to 
     total income subject to tax  ............................................................................  23.     % 
24.  Exemption allowance from MI-1040, line 15............................................................................................  24.                 00 
25.  Subtract line 24 from line 22 for taxable income  .....................................................................................  25.               00 
26.  Multiply line 25 by the Michigan tax rate of 4.25% (0.0425)  ....................................................................  26.                     00 
PART 3:  ALLOWABLE CREDIT FOR TAX PAID TO CANADIAN PROVINCE(S) 
27.  Multiply line 26 by line 23 for Michigan tax on Canadian province income  .............................................                                27. 00 
28.  Add lines 9, 11 and 13 for total tax paid in Canada  ......................................  28.                   00 
29.  Adjustments to credit claimed on U.S. Form 1040: 
     29a.  Canadian portion of credit, excluding carryovers, claimed on  
                U.S. Form1040,Schedule 3     , line 1 (see instructions) .......................  29a.                  00 
     29b.       Canadian income taxed by Michigan from all U.S. 1116 forms  ..........  29b.                            00 
     29c.       Gross Canadian income from all U.S. 1116 forms..............................                 29c.       00 
     29d.  Divide line 29b by line 29c and enter percentage...............................  29d.                        % 
     29e.  Multiply line 29a by line 29d for adjusted 
                amount claimed on U.S. Form 1040  ...................................................  29e.             00 
30.  Subtract line 29e from line 28 for amount available for credit on MI-1040 ..............................................                            30.    00 
31.  Canadian provincial tax from line 11. Enter here and on MI-1040, line 18a  ............................................  31.                               00 
32.  Credit for tax paid to Canadian province (lesser of lines 27, 30 or 31). 
     Enter here and on MI-1040, line 18b  .......................................................................................................  32.          00 

                                             INCLUDE THIS FORM WITH YOUR MI-1040 RETURN 

2022 Form 777, Page 2 
                                                Instructions for Form 777 
                        Resident Credit for Tax Imposed by a Canadian Province 

You will need your U.S. Form               1040, all U.S.    1116     Conversion Rate 
forms,         Canadian Federal  Individual Income  Tax  Return 
                                                                      The conversion rate used on this form for the 2022 tax year  
and Canadian Form           T-4 to complete your Michigan          
                                                                      is the conversion rate of 76.84% (0.7684). 
Form 777. Include copies of all of these forms with your         
Form MI-1040 return.                                                    If you used   a conversion rate   on your 2022 U.S.  Form 1116 
                                                                      other than 76.84%, replace the rate in Part 1 of this form 
Who May Claim This Credit 
                                                                      with the rate used on your 2022 U.S. Form 1116. 
To qualify for a credit using this form, you must: 
                                                                      Line-by-Line Instructions 
     •      Be a resident or part-year resident of Michigan, 
                                                                      Lines not listed are explained on the form. 
  •         Have income that was subject to income tax by both 
            Michigan and a Canadian province, and                     Line 1: Enter your Canadian income taxable by Michigan. 
                                                                      This includes, but is not limited to, salaries, wages,         
     •      File  a  Canadian  return  which  shows provincial  tax 
                                                                      commissions and other employment income. 
            paid. 
                                                                      Part-year residents: Compensation reported on this line may  
NOTE:  The surtax for individuals who are not residents of  
                                                                      include only the portion earned while a Michigan resident. 
Canada may not be used to compute a Michigan tax credit.  
If your Canadian return submitted with your MI-1040                   Line 2: If box 14 of Canadian Form T-4 includes fringe 
return does not show provincial tax, you do not qualify for           benefits reported in your U.S. adjusted gross income (AGI),  
a Michigan tax credit.                                                reduce the amount in box 14 by the fringe benefits amount 
                                                                      included  in  AGI  on  your  U.S.  Form 1040.   Note: This 
Credit Computation 
                                                                      reduction must be accompanied by verification from your 
The maximum credit for tax imposed by a Canadian                      employer. 
province is the smaller of: 
                                                                      Line 12: Enter contributions to a Canadian Pension Plan 
     •      Michigan tax due on the Canadian income, or               from boxes 16 and 17 on the Canadian Form T-4 (maximum  
      •     The provincial tax you did not claim for credit on your   of $3,499.80) or from line 42100 of the Canadian return. 
            U.S. Form 1040.                                           Part-year residents must prorate the amount on this line. 
Credit is not allowed for:                                            Divide Canadian salaries and wages earned as a Michigan 
      •     Canadian provincial tax unused in prior years but         resident by total Canadian salaries and wages earned. Then 
            carried over to your 2022 U.S. Form 1116.                 multiply the total contribution from boxes 16 and 17 by the  
                                                                      resulting percentage. 
      •     Canadian provincial tax unused   in 2022 and claimed   as 
            a carryover deduction to future years.                    Line 13:  Multiply line 12 by 76.84% (0.7684) and enter 
          • Taxes paid on income subtracted on line 13 of your        the result. 
            MI-1040 (e.g., rental or business income from another     Line 15: Enter your Canadian income from line 4. 
            state or Canada, part-year resident wages).               Note: Interest and dividends from Canada received by a 
      •     Canadian federal tax, contributions to Canadian Pension   Michigan resident are taxable by Michigan as Michigan 
            Plan, or taxes  paid  to any other  foreign  country  or  sourced income. 
            subdivision of a foreign country, other than a province   Line 29a: Enter the portion of the U.S. foreign tax credit 
            of Canada.                                                reported on U.S. Form     1040,Schedule 3    , line 1 that is 
NOTE: If you reduce your U.S. income tax by a carryover               based on Canadian federal tax, Canadian provincial tax, 
of provincial tax, you must amend your prior year Michigan            and contributions to Canadian Pension   Plan    paid   or accrued 
income tax return to reduce the credit computed on that               in 2022. The amount entered must not include the portion 
year’s return.                                                        of the U.S. credit attributable to carryover of prior year tax  
                                                                      and must not include Canadian taxes carried over to a year 
                                                                      after 2022.  In computing the U.S. credit, it is presumed the  
                                                                      Canadian federal income tax is claimed first.