PDF document

- 1 -

MI-1040

Individual Income Tax

FORMS AND INSTRUCTIONS

E-filing your return is easy, fast, and secure!
88% (more than 4.7 million) all of Michigan taxpayers choose e-file.
E-filed returns are usually processed within business14 days (see page 3). Allow 14
days before checking the status of your e-filed return.
Tax preparers who complete more11 or Michigan Individual Income Tax returns
are required e-file to all eligible returns supported by their software (see page 3).
Free e-file available.is Do you qualify?
Visit www.MIfastfile.org for alist e-file of
resources, how tofind an e-file provider, and more
information on free e-file services.

WWW.MIFASTFILE.ORG

UNCLAIMED PROPERTY . The Michigan Department of Treasury is holding millions of
dollars in abandoned and unclaimed property belonging to Michigan residents. In the past
three years, nearly $387 million has been returned to rightful owners. To check if Treasury
is holding funds for you or your family, visit www.michigan.gov/unclaimedproperty.

FILING DUE DATE:

APRIL 18, 2023

W W W. M I C HI G A N .G OV/ TA X E S MICHIGAN 2022
This booklet is intended as a guide to help complete your return. It does not take the place of the law.

- 2 -

                                                                      Help With Your Taxes 
New for 2022                                                                                      Tax Assistance 
Homestead Property Tax Credit Updates.                                                            Treasury  offers      a variety of      services designed             to      assist you        
  •    The  maximum  taxable  value  increases      $143,000to                                    and  most  are available           24    hours  a      day, seven   days   a week.             
  •    The   limit  on total  household           resources     increases      to                  IMPORTANT:  To  obtain  information about                                 your  account  
       $63,000                                                                                     using  the  Internet  and  Telephone  Options  you  will  need  the  
  •    The   homestead  property tax              credit   phase-out     begins                    following  information  from  your  return: 
       when  your  total  household  resources  exceed  $54,000                                          •   Social  Security      number    (SSN)           of the  primary  filer (the        
  •    The  maximum  homestead property                    tax  credit   increases                         filer  listed  first      on the  return) 
       to  $1,600.                                                                                       • Tax year         of the return  
For   more     information  and to      check your            eligibility  for     this                  •   Adjusted    gross  income (AGI)           or total     household                   
credit,  see  page  26.                                                                                    resources 
                                                                                                         •   Filing  status  (single,  married  filing jointly,          married    filing  
Tier 3 Michigan Standard Deduction.                                If the  older      of you  
                                                                                                           separately). 
or   your  spouse  (if married            filing  jointly)    was  born  during               
the   period  January 1,      1953 through            January   1, 1956,       and            
reached  the  age      of 67 on        or      before December     31,   2022,       you          Internet Options
may   be  eligible  for a      deduction up           to      $20,000 if single      or           www.michigan.gov/iit 
married  filing  separately,      orup to      $40,000 if             married filing              Find                                                                      
                                                                                                              the following information on   this website: 
   a joint  return.  For  more  information,  see  the  Tier 3      Michigan                         •     Current  year  forms  and  instructions 
Standard  Deduction  instructions  and  Worksheet          page2 on                      16.         •     Answers commonly   to  used    tax forms                      
                                                                                                     •                   many tax preparation questions
                                                                                                           Most                                         
Expanded  Subtraction  for  Retirement  Benefits.                                              If    •     Free  assistance in      preparing  your  return 
the   older of  you  or your           spouse  (if married      filing                            •   Retirement   and  pension deduction                    estimator;     interest,             
jointly)   was born     after  January         1, 1956     but  before                                     dividends   and     capital  gains deduction           estimator;    penalty           
January      1961,2,   have  reached  age  62  and  receive  retirement                                    and   interest  estimator; and         other  individual        income      tax        
benefits  from  employment  with a      governmental agency                          that                  estimators  
was  exempt  from  Social Security,               you   may     be  eligible     for   a          •   Pay   your  tax due          on   the  MI-1040,      and    make      quarterly             
retirement  and  pension  deduction.  For  more  information,  see                                         estimated  income  tax  and  individual  income  tax  extension  
Michigan Pension Schedule  (Form  4884).                                                                   payments 
Michigan  First-Time  Home  Buyer  Savings  Program.                                                 •     Other  tax  resources. 
       If you  contributed          to a Michigan     First-Time  Home  Buyers                    Select  “eServices  Individual  Income  Tax”  where  you  can:   
savings   account, see    Michigan                    First-Time Home Buyer                       •  Select         “Guest  Services”  to: 
Savings Program (Form  5792).                                                                       •  Check            the  status      yourof    return 
Michigan  Historic  Preservation  Tax  Credit  for  Plans                                           •  Check            estimated  payments  you  made  during  the  year  
Approved  after  December  31,  2020.                              If you  received      a        •  Select         “Account  Services”  to: 
certificate      completedof     rehabilitation  from  the  State  Historic                         •  Change             your  address 
Preservation   Office,  see  the instructions                 for  line  19  of      the            •  Access             letters  sent  by  Treasury 
MI-1040  and  Form  5803.                                                                           •  Check            responses      lettersto    you  have  sent      Treasuryto           
                                                                                                    •  Submit             specific   account  requests  
City of Detroit 
                                                                                                                  • You  have      the  option      to ask      a question by choosing            
The  Michigan  Department of      Treasury  (Treasury)  processes                                             “Create       a service  request”  
City   of  Detroit Individual             Income      Tax  Returns.    Your                                       • You  must      provide      a valid  email    address      to submit      a
City   of  Detroit return    may          be   filed  with    your  Michigan                                  question. 
return.   For more     information             and instructions       visit                    
www.michigan.gov/citytax.                                                                         Telephone Options
                                                                                                  517-636-4486 
Forms                                                                                             Automated Information Service 
Find   tax  forms using   the          Internet   and   Telephone        Options                  With  Treasury’s  automated  phone  system,  you  can:  
listed  on  this  page.  Commonly  used  forms  are  also  available                                 •                the  status of      your  refund 
                                                                                                           Request
                                                                                             
      at most  public libraries,          Northern Michigan post           offices,                  •     Check  the  status      lettersof      you  have  sent      Treasuryto       
and   Michigan  Department of                  Health   and     Human    Services                    •                information      estimatedon          payments 
                                                                                                           Request
(MDHHS)  county  offices. 
                                                                                                     •     Order  current  tax  year  forms. 
                                                                                                  While   most  questions  can be                answered         by  the  Automated              
                                                                                                  Information   Service,  customer service                        representatives      are        
                                                                                                  available  from 8      a.m. to      4:30  p.m.,  Monday  through  Friday. 
                                                                                                  Assistance       is available           using  TTY through          the   Michigan              
                                                                                                  Relay  Service by      calling  711.  

2

- 3 -

                                                                            General Information 
Adjusted Gross Income (AGI)                                                                             taxable   on  your 2022            U.S.  Form             1040   . If     you  claimed           
Throughout            this  booklet,  Treasury refers                    to adjusted  gross             an   itemized  deduction for            property    taxes       on your       2021                 
income   as  AGI.  When AGI                       is asked  for,  copy your            AGI              U.S.  Form    1040 and  then  received      a          refund in      2022  from  the  
directly  from  your  U.S.  Form 1040, 1040NR   1040SRor                               .                State      youror       local  unit      governmentof         for      aportion of      those  
                                                                                                        taxes,  you  must  include  that  refund as      income  on  your  2022  
Tax Rate, Exemption Allowances, and Deductions                                                                             1040.                                                                        
                                                                                                        U.S.  Form                      If you  have   questions        about the taxability             
for Retirees and Seniors 
                                                                                                        (for   federal  tax purposes)           of  the  refunds,      call     the IRS       at           
The  income  tax  rate  for  2022      is 4.25 percent.                                                 1-800-829-1040. 
For   tax  year 2022,        the  personal     and      stillbirth     exemption                        What You Should Know About Your Michigan 1099-G 
allowances       are  $5,000. The          special      exemption        allowance                                                                                                                      
                                                                                                            If you    claimed       itemized     deductions on your 2021                    federal      
for   deaf,  blind, hemiplegic,          paraplegic,          quadriplegic,           or                                                                                                                
                                                                                                        income  tax return and             received    a Michigan          tax refund                    
totally   and  permanently  disabled                       is $2,900.  The  exemption                                                                                                                   
                                                                                                        in  2022, you will be            mailed    a 2022    Michigan           1099-G        in         
allowance        for  qualified disabled        veterans          is $400.        See                                                                                                                   
                                                                                                        early 2023 that shows              the  amount   of   your 2021         refund        that       
page      9 for more      information.                                                                                                                                                                  
                                                                                                        was  issued in 2022.             The  refund    amount        will    include       any          
Retirement       and  pension benefits            included         in  AGI        from              a   amounts  credited  forward to      2022 estimated                  tax,   prior       year       
pension     or  an Individual        Retirement         Account        (IRA)         may                refunds   issued  in 2022,          refund     amounts        intercepted           for          
be   deductible.  See Form           4884     instructions         beginning          on                back   tax    assessments  or other           debts    (such     as   child   support            
page  17  for  further details         regarding        retirement          and     pension             or  court-ordered  garnishments),  and  any  portion          refundof a                         
benefit deductions            based        on year      of birth and   filing      status.              assigned      payto       use  tax      anyor    amount  you  contributed          as a
Senior citizens           born  before   1946      may         be  able        to deduct part           voluntary  contribution.  The refund                amount        will   not    include          
of their   interest,      dividends,     and   capital         gains  that       are  included          homestead  property  tax  credits,  earned  income  tax  credits,      or
in   AGI.   For  2022,  the deduction                      is limited          to a maximum             other  refundable  tax credits            claimed      on   your   MI-1040.                The    
of  $12,697  for  single filers         and   $25,394         for  joint        filers.  See            1099-G  is not a bill  .Visit  www.michigan.gov/taxes  for  more  
Michigan Schedule 1             (Schedule      1) instructions beginning                         on     information  about  your  Michigan  1099-G. 
page 12    for    further     details   regarding        dividend/interest/capital                      A Note About Debts 
gains deductions.            
                                                                                                        By   law,    any  money you           owe   to  the  State      and     other   state            
Filing Extension Granted for Military                                                                   agencies  must  be  deducted  from  your  refund or      credit  before  
Personnel Serving in a Combat Zone                                                                      it       is issued.  Debts  include  money  you  owe  for  past-due  taxes,  
United     States        military  personnel serving                         in a combat      zone      student  loans,  child support            due   to      the Friend      of      the Court,       
on  April 18,          2023, will  be  given   180      days      after     leaving      the            an   IRS     levy,  money  due to          a state agency,       a court-ordered                  
combat   zone      to file      their  federal and            State  tax    returns     and             garnishment,   or  other court             orders.   Taxpayers          who      are              
will   be  exempt  from penalties             and    interest.     When           e-filing,             married  filing  jointly may            receive    an       Income Allocation for 
service   men  and women             serving      in  combat         zones        should                Non-Obligated Spouse   (Form  743)  after  the return                            is      filed.  
enter  the  words  “Combat  Zone”      in the  preparer  notes.  When                                   Completing  and  filing  this  form  may  limit  the  portion of      the  
filing      a paper  return,  print  “Combat  Zone”      in ink  on  the  top                           refund  that  can be      applied to a          debt. If      Treasury  applies  all or      
of  page          1of the  MI-1040.                                                                     part      yourof      refund      toany of      these  debts,  you  will  receive      a
                                                                                                        letter of      explanation. 
Appeals of Adjusted Refunds or Credits 
                                                                                                        Who Must File a Return 
Taxpayers  have  60  days  from  the  issuance of      refund  denials,  
refund   adjustments,  or  Treasury decisions                      (other       than   final            File       a return      if you  owe    tax,  are  due a      refund, or      your AGI           
assessment),   that  may  be appealed                under    Section             21  of    the         exceeds   your         exemption  allowance. You                should    also      file   a         
Revenue  Act,      requestto         informal  conferences.                                             Michigan  return      if you file       a      federal return,    even    if you       do        
                                                                                                        not    owe   Michigan  tax. This            will   eliminate       unnecessary                   
Choose e-file Instead of Paper Returns to Get Your                                                      correspondence  from  Treasury.  
Refund Fast                                                                                                  If your  parents       (or  someone else)         can    claim     you     as a                 
E-filing   eliminates many           of    the  errors        that lengthen                             dependent  on  their return            and  your    AGI       is      $1,500 or      less if         
processing   times.  E-filed returns              are   usually       processed                         single      marriedor         filing  separately      or$3,000 or      less if      filing  
within    14  days.  Tax preparers            who    complete          11  or more                         a joint  return,  you  do  not  need      tofile a      return  unless  you  are  
individual       income  tax returns          are    required      to e-file        all                 claiming       a refund      withholding.of        
eligible    returns. Visit           www.MIfastfile.org                     for      a list of          Important:       If your  income  subject      taxto               (MI-1040,  line  14)  
e-file   resources,  how to         find   an  e-file      provider,        and     more                     is less than  your   personal       exemption       allowance        (line      15)    and   
information  on  free  e-file  services.  When  e-filing,  do  not  mail                                Michigan  income  tax  was  withheld  from  your  earnings,  you  
   a paper  copy of      your  return.                                                                  must  file a      return to      claim a      refund of      the  tax  withheld.  
Property Tax Credits/Refunds 
A  reminder  from  the  Internal  Revenue  Service  (IRS): 
Michigan   homestead  property tax                   credits      and  Principal                       
Residence   Exemption  refunds received                       in  2022      may       be               
                                                                                                                                                                                                     3

- 4 -

Who Must File a Joint Return Identity Theft
If you are considered married for federal tax purposes, you must Tax-related identity theft occurs when someone uses your
file your Michigan return using either the married filing jointly Social Security number to file a tax return claiming a
or married filing separately filing status. This applies to all fraudulent refund. Victims of tax-related identity theft can
couples who are married under the laws of the State of Michigan assist Treasury by following the steps listed below:
or under the laws of another state. If you filed a joint federal • Paper file your return and include all required schedules.
income tax return, you must file a joint Michigan income tax • Send copies, not originals, of the following documents:
return. If you and your spouse filed separate federal returns, you 1. Federal return and schedules (if applicable).
may file separate or joint Michigan returns.
2. Identity theft affidavits (if applicable).
When to File Your Return
3. Government-issued photo identification.
Always complete your federal tax return before your Michigan
return. You may file a Michigan return even if you are not 4. W-2s and/or 1099s.
required to file federala return. Even if the above steps are followed, Treasury may require
Your return must be postmarked no later than April 18, 2023, to additional identity verification and you may be asked:
avoid penalty and interest. Payment must includedbe with your • To complete an identity confirmation quiz, which is a tool
return. Make your check payable to “State of Michigan” and Treasury uses to assist in the protection of taxpayers against
write the last four digits of your Social Security number(s) and tax-related identity theft.
“2022 income tax” theon front theof check. • To provide additional supporting documentation as
If you cannot file before the due date and you owe tax, you needed.
may file an Application for Extension of Time to File Michigan Visit www.michigan.gov/identitytheft for more information
Tax Returns (Form 4) with your payment. This allows an regarding tax-related identity theft.
extension of time to file, but not to pay. Payment is due no later
Foreign Addresses
than April 18, 2023, otherwise penalty and interest may apply.
See page 5. In order to obtain a refund, you must file a return Enter
your street address and city on the “Home Address”
claiming the refund within four years of the due date. Keep a line.
Enter your province or state name, country code and
copy of your return and all supporting schedules for six years. foreign
postal code on the “City or Town” line in that order.
Refer to the example below.
Penalty and Interest Added for Filing and Paying 1. Filer’s First Name M.I. Last Name
Late JESSICA B SMITH
If you file and pay late, Treasury will add a penalty of 5 If a Joint Return, Spouse’s First Name M.I. Last Name
percent ofthe tax due. After the second month, penalty will
Home Address (Number, Street, or P.O. Box)
increase by an additional 5 percent per month, or fraction 123 MAIN ST. MONTREAL
thereof, up to a maximum of 25 percent of the tax due. If you City or Town State ZIP Code
pay late, you must add penalty and interest theto amount due. QUEBEC CA A1B 2C3
Visit www.michigan.gov/taxes for the latest interest rates.

How to Complete and File Paper Returns
Completing Michigan Forms or more. If cents are entered on the form, they will be
Treasury captures the information from paper income tax treated as whole dollar amounts.
returns using an Intelligent Character Recognition (ICR) Assemble your returns and attachments . Do not staple your
process. If completing a paper return, avoid unnecessary check to your return. A sequence number is printed in the
delays by following the guidelines below so your return is upper-right corner of the following Michigan forms to help you
processed quickly and accurately. assemble them in the correct order behind your MI-1040:
• Use black or blue ink.Do not use pencil, red ink, or felt tip • Additions and Subtractions(Schedule 1)
pens. Do not highlight information. • Nonresident and Part-Year Resident (Schedule NR)
• Print using capital letters(UPPERCASE). Capital letters • Farmland Preservation Tax Credit (MI-1040CR-5)
are easier to recognize. • Schedule of Taxes and Allocation to Each Agreement
• Fill check boxes with an [X].Do not use acheck mark. (Schedule CR-5)
• Leave lines/boxes blank if they do not apply or if the • Property Tax Credit (MI-1040CR or MI-1040CR-2)
amount is zero unless otherwise directed. • Schedule of Apportionment (MI-1040H)
• Do not write extra numbers, symbols, or notes on the • Underpayment of Estimated Income Tax (MI-2210)
return, such as cents, dashes, decimal points, commas, or • Withholding Tax Schedule(Schedule W)
dollar signs. Enclose any explanations on a separate sheet • Adjustments of Capital Gains and Losses (MI-1040D)
unless you are instructed to write explanations on the • Adjustments of Gains and Losses From Sales of Business
return. Property (MI-4797)
• Stay within the lines when entering information in boxes. • Voluntary Contributions Schedule (4642)
• If a form is multiple pages,all pages must be filed. • Sales and Other Dispositions of Capital Assets (MI-8949)
• Report all amounts in whole dollars . Round down • Pension Schedule (4884)
amounts of 49 cents or less. Round up amounts of 50 cents • Pension Continuation Schedule (4973)
4

- 5 -

•   Married Filing Separately and Divorced or Separated                                                  Make      your   check  payable      to “     State  of  Michigan             ” and  print  
     Claimants Schedule  (5049)                                                                          the  last  four  digits  of  your  Social  Security  number                              and  
•   Michigan Amended Return Explanation of Changes                                                       “2022 income tax                 ” on  the  front   of  your  check. To       ensure         
     (Schedule AMD)                                                                                      accurate    processing      of your  return, send         one   check       for  each        
  •  Michigan Excess Business Loss (MI-461)                                                              return. Do      not  staple    your    check   your   to return.  
•    Michigan Excess Business Loss Continuation Schedule                                                 Do not mail your 2022  return in the same envelope with a 
     (Form  5606)                                                                                        return for years prior to 2022;  mail your 2022  return in a 
•    Michigan Net Operating Loss Schedule MI-1045                                    (Schedule           separate                 
                                                                                                                      envelope.
     MI-1045)                                                                                            Important Reminders 
  •  Michigan Net Operating Loss Deduction(Form  5674)                                                   •   Missing  pages.           The  MI-1040,       MI-1040CR,        MI-1040CR-2,    
•   Michigan Signed Distribution Statement for Joint Owners of                                                and  MI-1040CR-7            are  multiple-page      forms.  All  pages  must               
     Farmland Development Rights Agreements(Form 5678)                                                        be   completed    and  submitted for           Treasury    to  process      the         
•    Michigan Resident Credit for Tax Imposed by a Canadian                                                   return  timely. 
     Province (Form  777)                                                                                •      Use correct tax year forms. For  example, do      not  use a      2021  
•    Michigan First-Time Home Buyer Savings Program                                          (Form            form to      file  your  2022  return.  
     5792)                                                                                                 •    Required        attachments.      If you         do  not  include  all the               
•   Michigan Historic Preservation Tax Credit for Plans                                                       required   attachments  with  your return,             your    refund      may             
     Approved after December 31, 2020 (Form  5803)                                                            be  reduced,  denied,      or delayed.  
  •  Federal  Schedules  (see  Table      3, page  59)                                                     •    Schedules       received           alone.       Only      the          MI-1040,   
       If you     are  also filing            a    Home Heating Credit Claim                                  MI-1040CR,  MI-1040CR-2  and  MI-1040CR-7  forms  may  
(MI-1040CR-7),  do                not   attach          it to your      return;  fold      it and             be   filed  alone. All      other    forms   must   be filed    with                      a
leave      it loose      in the  envelope.                                                                    completed  MI-1040.  
       If you  are  also  filing      aCity        of Detroit  return,      donot  staple          it to •   Missing,  incomplete,  or  applied  for  Social  Security 
your  State      of Michigan  return;  fold      it and  leave      it loose      in the                      number.   Include  full Social            Security   number(s).                  If you  
envelope.                                                                                                     don’t   have   an   SSN   or   an   Individual   Taxpayer  
                                                                                                              Identification  Number  (ITIN), apply               for  one  through       the         
Where to Mail Your Return                                                                                     IRS.   Do   not   file  your Michigan          return    until  you      have              
Mail  refund, credit, or zero due returns                            to:                                      received  your  SSN      or ITIN. 
          Michigan  Department   Treasury   of                      
          Lansing, MI        48956        
       If you  owe tax    , mail your     return       to:   
          Michigan  Department   Treasury   of                      
          Lansing, MI        48929        

                                                                                 Special Situations 
Extensions                                                                                               2023  Estimated Payments 
To  request  more  time      fileto            your  Michigan  tax  return,  send      a                 Usually,    you   must  make  estimated income                tax  payments                 if   
payment      yourof          remaining estimated                   tax      Treasuryto       with      a you  expect      to owe  more  than  $500  when  you  file  your  2023  
copy      yourof     federal  extension  (U.S.  Form  4868    ) on      beforeor                         MI-1040.  This      is after       crediting  the  property tax,         farmland,              
the  original  due  date      yourof             return.  Treasury  will  extend  the                    any  other  refundable              or nonrefundable      credits,   and  amounts            
due  date to      your  new  federal  due  date. If      you  do  not  have a                            you  paid  through  withholding. 
federal  extension,  file an                 Application for Extension of Time                           Common   income         sources  which make             estimated      payments                 
to File Michigan Tax Returns                        (Form      4) with your          payment.            necessary   are  self-employment income;                  salary,    wages      or           
Treasury   will           not   notify   you      of approval.               An  extension  is           retirement  benefits      if you          do  not  have  enough  tax withheld;                  
not  necessary  when  you  expect  to  claim  a  refund.  Late                                           tips,  lump-sum  payments, unemployment                   benefits,       dividend              
filing  penalty  may  not  apply  as  refunds  can  be  claimed                                          and   interest  income; income            from     the  sale  of property                       
up  to  4  years  from  the  original  due  date  without  an                                            (capital  gains),  business  income  and  rental  income. 
extension.                                                                                               You  may  ask  your  employer      to increase  your  withholding      to
An extension of time to file is not an extension of time to                                              cover  the  taxes      on other  types      of income. 
pay.       If you      do  not   pay     enough       with  your  extension request,                     Estimated  payments  are due              April    18,  2023;  June    15,    2023;             
you      must  pay interest            on  the    unpaid      amount.        Compute                     September   15,        2023;  and January          16,  2024.            If you  are             a
interest    from  the original             due     date      of  the  return.    Interest                fiscal  year  filer, the      due  dates    are  the  same            as your    federal  
is       1 percent     above     the     prime     rate  and is      adjusted on          July  1        estimated  payment  due  dates. 
and      January 1.       Visit            www.michigan.gov/taxes                         for  help             If you  made  estimated payments             for  2022,  Treasury                     
calculating the            penalty      and   interest.                                                  will   send you        personalized       vouchers    for 2023,    unless                    
You  may  be charged             a      penalty of      10 percent           or      more if the         you   used      a tax  preparer. Do         not   use  vouchers    intended                     
balance  due   not   is      paid       with  your     extension         request.                        for   another  taxpayer.               If you  do not  receive  personalized                    
                                                                                                         vouchers,   use      a tax preparer,           or  use  tax preparation                      
When you            file   your   MI-1040,          include       on   line   31  the       amount  
                                                                                                         software   to complete           your     return,  you can  obtain     a                        
of tax     you     paid    with   your      extension         request.       Include      acopy      of
                                                                                                         Michigan Estimated Individual  Income  Tax  Voucher    
your  federal   state   or        extension         with       your return.      
                                                                                                         (MI-1040ES)  from  Treasury’s  website. 
                                                                                                                                                                                               5

- 6 -

Exceptions.      If you expect                   to owe more      than        $500,        you     may           •       Deferred  compensation  reported      toyou on      U.S.  Form  1099-R 
not    have    to  make estimated             payments                 if you  expect  your                            and  nonbusiness  interest  and  dividend  income  are allocated                            
2023  withholding              to be at least:                                                                         to  the  state      residenceof     when  received 
  •  90 percent            of your total    2023      tax,    or                                                 •       Part-year      residents  who  lived in            Michigan   at  least       six         
  •  100  percent      of your  total  2022  tax                                                                       months   of  the tax       year   may      qualify    for a   homestead                     
                                                                                                                       property  tax  credit  (see  page  29). 
  •    110  percent      of your  total  2022  tax      if 2022  AGI  was  more                                                  Out-of-state  students who           live    in  Michigan             while       
                                                                                                               NOTE:
     than   $150,000      if filing  joint or           single      ($75,000                      if your      they   are  attending school              are    not  considered        Michigan                    
     2022  filing  status      is married  filing  separately).                                                residents   or part-year           residents         and should      file as                        
Total     2022  tax      is the  amount  on  your             2022  MI-1040,  line  21,                        nonresidents. 
less  the amount                on lines 25,   26,  27b,      28 and 29.                                       Nonresident.             Use   Schedule  NR to               figure  your       Michigan            
Farmers,   fishermen or                    seafarers             may  have to             make                 taxable  income.  You  must pay                    Michigan       income        tax     on  the     
estimated   payments,  but have                  different       filing      options.        If                following  types      income:of             
       at least  two-thirds        of    your  gross  income                     is from  farming,               •       Salary,  wages,  and  other  employee  compensation  for  work  
fishing,      or seafaring,  you  may:                                                                                 performed in      Michigan,  unless  you  live in a          state  covered  
•    Delay  paying  your  first  2023  quarterly  estimated  payment                                                   by       a reciprocal  agreement  (see  “Reciprocal  States”) 
     until   as  late as      January      16,   2024,        and  pay the           entire                      •       Net  rents     and  royalties  from real           and  tangible        personal          
     amount      of your  2023  estimated  tax  due,    or                                                             property      Michiganin        
  •    File  your  2023  MI-1040  return  and  pay  the  entire  amount                                          •       Capital   gains    from  the  sale      or exchange of      real property                 
     of  tax  due          on or before  March      1, 2024.                                                           located   in  Michigan, or           of  tangible     personal     property                 
       If you  are      a farmer  or fisherman          you      will      have      filed                   a         located      Michiganin     
U.S.   Schedule F   ,Schedule C               ,      orSchedule E   to               report  income              •       Patent      or copyright  royalties      if the  patent or      copyright is      
from  these  activities. Wages                earned                    as a farm      employee      or                used      inMichigan or          youif     have      commerciala            domicile      in
from      a corporate  farm  do            not  qualify  you  for  this  exception.                                    Michigan 
You   are  considered                    a seafarer        if your  wages are             exempt                 •       Income  (including  dividend  and  interest  income)  from  an  
from   income  tax withholding                   under        Title  46, Shipping,                                          S corporation,  partnership      anor         unincorporated  business,  
USC,  Sec.  11108.                                                                                                          other  business  activity in      Michigan 
                                                                                                                       or
Failure to make payments or underpayment of estimated  
payments.               If you  fail      to make  required  estimated  payments,                                      Lottery                    
                                                                                                                 •                winnings
pay   late,      or underpay      in any         quarter,  Treasury may                     charge               •       Prizes    won   from     casinos      or licensed  horse tracks               located     
penalty   and  interest. Penalty                     is 25    percent  of the            tax   due                     in   Michigan.  Nonresidents from                reciprocal     states          must        
(with      a minimum  of $25)              for   failing      to make        estimated                                 also  declare  these  prizes      taxable.as           
payments      or 10  percent  (with      a minimum      of $10)  for  failing                                  Reciprocal States 
to   pay  enough estimated                 payments       or  making          estimated                        Illinois,  Indiana,  Kentucky,  Minnesota,  Ohio,  and 
payments   late.          Interest        is one    percent  above  the prime                   rate           Wisconsin   have reciprocal                     agreements     with     Michigan.                  
and      is computed  monthly.  The  rate      is adjusted  on  July      1 and                                Michigan   residents   pay   only   Michigan   income   tax  
January    1.                                                                                                  on   their salaries        and     wages     earned    in any      of these                        
Residency                                                                                                      states.   A Michigan              resident      may    file a  withholding                          
Resident.  You  are      a Michigan resident                     if      Michigan is      your                 form   with  an employer            in  a reciprocal          state to  claim                       
permanent   home.  Your  permanent home                            is      the place        you                exemption   from  that state’s                  income       tax  withholding.          The          
intend   to  return to         whenever        you     go     away.        A temporary                         out-of-state   income             may  make Michigan              individual            income      
absence   from  Michigan,  such as                     spending      the         winter     in a               tax   estimated  payments necessary.                     Residents      of      reciprocal          
southern  state,  does  not  make  you      part-yeara                         resident.                       states   working  in Michigan                   do  not  have     to  pay  Michigan                 
Income   earned  by a      Michigan resident                     in  a nonreciprocal                           tax  on  salaries or      wages earned               in      Michigan but       do    have    to       
state  (see  “Reciprocal  States”) or      Canadian  province is      taxed                                    pay  Michigan  tax  on  business  income  earned  from  business  
by  Michigan,  and  may  also      taxedbe                   by  the  other  jurisdiction.                     activity   in  Michigan.      A resident of              a      reciprocal state        who         
       If you  pay   tax     to  both, you     can     claim     a credit            on your                   claims       a refund          of  Michigan withholding              tax  must          file  a        
Michigan  return. See              instructions        for    MI-1040,              line  18  and              Schedule  NR  along  with      MI-1040.an                     
the  example  starting on      page 9.                                                                         Deceased Taxpayers 
Part-year   resident.   You  are      a part-year resident                             if,  during                   A personal  representative                for   the    estate          of a taxpayer      who  
the   year,  you  move your                permanent          home   into           or out  of                 died      in 2022  (or  2023  before  filing      a          2022  return)  must  file      if
Michigan.   You            must  pay Michigan              income          tax      on  income                 the  taxpayer  owes  tax          ordueis       a      refund.      full-yearA        exemption  
you  earned,  received,      accruedor                 while  living      Michigan.in                                 is allowed  for      deceaseda    taxpayer      theon     2022  MI-1040. 
Use    Michigan Nonresident and Part-Year Resident Schedule                                                    Use        the  decedent’s  name and             Social      Security   number          and         
(Schedule   NR)           and  the following           guidelines            to      help figure               your         address.      If the taxpayer        died   after  December                31,  2021,  
your  tax:                                                                                                     enter  the  date               of death      in the  “Deceased  Taxpayer”  box  on                  
  •    Allocate  your  income  from  the  date  you  moved  into      outor                                    page          2 on the  2022  MI-1040. 
     of  Michigan                                                                                              The       surviving spouse               is considered        married  for  the  year                  in
  •    Bonus  pay,  severance  pay,  deferred  income,  and  any  other                                        which  the  deceased spouse                  died    and     may  file          a joint     return  
     amount  accrued  while a      Michigan resident                         are     subject      to           for   that  year. Write           your   name      and   the  decedent’s            name            
     Michigan   tax  no matter             where       you    lived        when  you                           and   both  Social Security               numbers      on    the  MI-1040.            Write         
     received    it                                                                                            “DECD”   after  the decedent’s                   last  name.      You   must          report       
6

- 7 -

the decedent’s income. Sign the return. In the deceased’s the Amended Return box on the top of page 1 of each credit
signature line, write “Filing as surviving spouse.” If the claim; do not file a new MI-1040 or Schedule AMD. If
taxpayer died after December 31, 2021, enter the date of applicable, include a copy of your property tax statement(s),
death in the “Deceased Taxpayer” box on page 2 of the and/or lease agreement and a copy of your heat statement.
MI-1040. Refer to example A in the “Deceased Taxpayer
Business Income (Loss)
Chart of Examples” below.
Michigan defines business income as all income (loss)

If filing as a personal representative or claimant and from transactions, activities, and sources in the
arising
you are claiming a refund for a single deceased taxpayer, course of the taxpayer’s trade or business. Business
regular
you must include a U.S. Form 1310 or Michigan Claim income includes distributive share income (loss) reported
for Refund Due a Deceased Taxpayer (MI-1310) . Enter on a federal Schedule K-1 , including interest, dividend,
the decedent’s name in the Filer’s Name lines and the royalty income, net short-term and long-term capital gains
representative’s or claimant’s name, title, and address (losses) and depreciation to the extent included in AGI.
in the Home Address line. Refer to example B or C in the Rental income may be business income if it is an integral
“Deceased Taxpayer Chart of Examples” below. part of the taxpayer’s trade or business. Business income
If filing as a personal representative or claimant of a is allocated to the state where the business activity occurs.
deceased taxpayer(s) for a jointly filed return, you must If the business activity is in Michigan and in another state,
include a U.S. Form 1310 or Michigan Claim for Refund use a Schedule of Apportionment (Form MI-1040H) to
Due a Deceased Taxpayer (MI-1310) . Enter the name(s) of apportion the income. If you have income from more than
the deceased person(s) in the Filer’s and/or Spouse’s Name one business, the income from each must be allocated or
lines and the representative’s or claimant’s name, title, and apportioned separately; this doneis on separate schedules for
address in the Home Address line. Refer to example D or E each entity. Include all schedules with your return. Describe
in the “Deceased Taxpayer Chart of Examples” below. the business or property that is the source of the income
For information about filing a credit claim, see “Deceased (loss)
and list the activity locations. For assistance, refer
to the “Business, Rental & Royalty Activity Worksheet”
Claimant’s Credit” on page 29. on Treasury’s website. For more information, refer
available
Amended Returns to the “Business Income Reportable on MI-1040 or MI-1041”
If you need to make a correction to your return, file a new section of
the individual income tax FAQs on our website at
complete MI-1040. Check the Amended Return box at the www.michigan.gov/taxes.
top of page 1 of the form, and file the Schedule AMD and Net Operating Losses (NOL)
all applicable schedules and supporting documentation to If you have a federal NOL deduction, remove the federal
amend your return . If you are due a refund on your amended NOL deduction from Michigan taxable income, theto extent
return, you must file it within four years of the due date of included infederal AGI. Residents accomplish this through
the original return. an addition on Michigan Schedule 1 , line 7. Part-year and
Once you file a joint return, you cannot choose to file nonresidents that are required to file a Michigan Schedule
separate returns for that year after the due date of the return. NR , allocate the entire federal NOL deduction, no matter
If a change on your federal return affects Michigan taxable where earned, Columnto C.
income, you must file an amended return within 120 days of The Michigan Net Operating Loss Schedule MI-1045 is used
the change. You must include a copy of your amended federal to calculate the Michigan NOL for the loss year. The form
return and all supporting schedules. Include payment of any must be filed before a Michigan NOL carryover may be
tax and interest due. claimed.
To amend only a homestead property tax or home The Michigan NOL deduction in a carryforward year is
heating credit, file a new MI-1040CR, MI-1040CR-2, or calculated on Michigan Net Operating Loss Deduction (Form
MI-1040CR-7 respectively, for the appropriate year. Check 5674). The Michigan NOL deduction in a carryforward

Deceased Taxpayer Chart of Examples
A. Joint Filers with Surviving Spouse D. Joint Filers with Personal Representative
1. Filer’s First Name M.I. Last Name 1. Filer’s First Name M.I. Last Name
JOHN A BROWN JOHN A BROWN EST OF
If a Joint Return, Spouse’s First Name M.I. Last Name If a Joint Return, Spouse’s First Name M.I. Last Name
JANE C BROWN DECD JANE C BROWN EST OF
Home Address (Number, Street, or P.O. Box)
B. Single Filer with Personal Representative SAM W. JONES REP 123 MAIN ST.
1. Filer’s First Name M.I. Last Name
JOHN A BROWN EST OF
If a Joint Return, Spouse’s First Name M.I. Last Name E. Joint Filers with Claimant
1. Filer’s First Name M.I. Last Name
Home Address (Number, Street, or P.O. Box) JOHN A BROWN DECD
SAM W. JONES REP 123 MAIN ST. If a Joint Return, Spouse’s First Name M.I. Last Name
JANE C BROWN DECD
C. Single Filer with Claimant Home Address (Number, Street, or P.O. Box)
1. Filer’s First Name M.I. Last Name SAM W. JONES CLAIMANT 123 MAIN ST.
JOHN A BROWN DECD
If a Joint Return, Spouse’s First Name M.I. Last Name
Home Address (Number, Street, or P.O. Box)
SAM W. JONES CLAIMANT 123 MAIN ST.
7

- 8 -

year      is claimed  on        Michigan Schedule 1                   , line 29.   To request                U.S. Schedule A           or       a credit was   claimed   U.S.   on         Form   1040,    a 
   a refund     from      a farming  loss  carryback use                   the      Michigan                 credit  will      beallowed on   the          Michigan       return.     
Farming Loss Carryback Refund Request (Form 5603).                                                           To  compute  your Michigan                 credit,   multiply        the   amount     you       
     A separate        worksheet        showing  how the            loss    has   been                       repaid      in2022 by     the  tax    rate   which    was     in effect      the year           
absorbed     should  always be               submitted     to  substantiate          the                     you  paid  the tax.       Then      add    the  amount      of      the credit  to the          
claimed carryforward.               For   assistance       tracking          an   NOL,     refer             Michigan tax        withheld         on  MI-1040,       line   30.     Write    “Claim      of
to   the  “Michigan  NOL Carryover                   Worksheet”             available     on                 Right/Repayment”  next   line   to               30.  
Treasury’s  website.                                                                                         Include       a schedule       showing        the  computation of            the  credit,        
                                                                                                             proof      of  the repayment,         U.S.    Form            1040  and  applicable             
Repayments of Income Reported in a Prior Year 
                                                                                                             federal schedules.          
   If you    had     to   repay    money  in 2022          that    you      claimed     as                 
income           ina previous year       (e.g.,    unemployment               benefits),              you    Composite Filer Participants 
may  be  entitled to          a credit on       your  2022    return        for  the  tax                    Taxpayers          that participate       on  the             Michigan  Composite 
paid     earlier     in an year.                                                                             Individual Income Tax Return                      (Form       807)  may be       entitled       
   If you    subtracted         the   repayment in         arriving        at  AGI,    no                    to       a credit on  their    MI-1040         for  their     share   the   of  Michigan        
additional  credit      is allowed on           the  Michigan            return   because                    income      tax  liability paid         on   Form    807.     Enter     the  amount             
your income         for    the   year    has     been  reduced           by  the  repayment                  of   Michigan  income  tax paid               on   your   behalf      on  MI-1040,               
amount.       If the      amount       of  the repayment           was     deducted       on                 line   and   30     write  “Composite          Filing”    next   line   to    30.   

                                                                                                     Use Tax 
Every     state  that has       a      sales tax  has  a companion               tax for                     Line 2:     In  all  cases, if          a single purchase     is      $1,000 or      more       
purchases       made  outside  that state            by   catalog,         telephone,       or               and  tax   not   is   collected       by   the  seller,  you     must        pay   percent   6  
Internet.   Michigan,   In       that    companion           tax   called   is     “use    tax,”             use  tax   that   on    purchase.       
but  might      bedescribed as     remote     a         sales       tax    because                  it is a 6                   Ed  ordered      a computer from           a      catalog retailer   in      
                                                                                                             Example:
percent tax       owed   purchases   on          made     outside   Michigan.   of                       
                                                                                                             New      York      for  $1,437.50.      Ed  also purchased            items   over    the       
Use   tax      is due on      catalog,   telephone,       or      Internet purchases                       
                                                                                                             Internet   for  less  than $1,000             during    the   year,     but  lost  his          
made   from  out-of-state sellers               as  well   as      purchases        while                  
traveling    in  foreign countries              when   the    items        are to   be                       receipts.                                                                                     
                                                                                                                         He   is sure he        did  not   pay   Michigan          sales  tax.    Ed’s      
brought      into    Michigan.  Use tax           must     be      paid    on  the  total                    AGI       is $46,500. Ed      would      complete       Worksheet     follows:     1 as      
price (including           shipping      and     handling   charges).                                        Line 1:  Ed selects         $18      from  Table      1................................... $18 
Many      Internet  retailers charge            tax   on  sales         to Michigan                          Line 2:  Ed enters           $1,437.50     percent     x 6     ........................$86.25   
residents. Taxpayers             should   review       their    records   determine   to                     Line 3: Total       use    tax   due.............................................    $104.25 
   if the retailer    charged     tax   the   at    time      ofsale. If   the      Michigan                 Ed would        enter     $104  (rounding          down    because        the   amount      is
tax was     paid          at 6percent, no   additional        tax        would   due.   be                   49  cents      orless) on   his      MI-1040,      line  23   . 
How to Report Use Tax                                                                                        Estimating         your  taxes does          not  preclude      Treasury     from               
Use   Worksheet      1 to calculate             your   use   tax       and   enter   the                     auditing       your  account. If      additional tax          is due,      you  may             
amount   use   of     tax       due   MI-1040,   on    line   23.                                            receive  an  assessment for             the   amount     of      the tax   owed,     plus       
Worksheet Calculation                                                                                        applicable penalty          and     interest.    
Line  1:For          purchases      of $0 to      $1,000, multiply               your   total                Use Tax on the Difference 
purchases       times      6 percent (0.06)         and    enter       the  amount      on                      If you      paid   at  least      6 percent to   another      state     on your              
Line    1,   or,       if you   have    incomplete      or inaccurate  receipts to                           purchase,  you  do not             owe  use   tax   to      Michigan. If      you paid          
calculate your        purchases,         you     may  use    “Table     Use   1 -      Tax”      to          less                                                                  
                                                                                                                   than 6   percent, you owe the difference. 
estimate your         taxes      (see  the  following       example).                                        NOTE:  The  full   percent   6             use    tax   also   is owed      on  purchases       
Line       1 should  contain a      number unless                  you  made  no                             made           ina foreign country.        
purchases under            $1,000     subject   the   to   use      tax.                                     For more      information,          visit    www.michigan.gov/taxes. 

                                                                                                                                           TABLE 1 - USE TAX 
                       WORKSHEET 1 - USE TAX 
     Line 1: Itemized  purchases   $0   of                                                                            AGI*                                                                  Tax 
     to  $1,000     percent     x 6      (0.06)     OR                                                                $0     - $10,000  ......................................................   $2
     “Table         1  - Use Tax”       amount..........           $                                                  $10,001        - $20,000 .............................................   $6 
     Line 2: Single              purchases       $1,000                                                               $20,001        - $30,000 ............................................$10     
     or  more     percent     x 6       (0.06).............           $                                               $30,001        - $40,000 ............................................$14     
     Line 3: Total             Use  Tax   Due      (add                                                               $40,001        - $50,000 ............................................$18     
     Lines       1 and          2)................................ $                                                  $50,001        - $75,000 ............................................$25     
                                                                                                                      $75,001        - $100,000 ..........................................$35      
     Enter amount              from   Line      3above      onyour 2022                                                          $100,000..........................Multiply            AGI    by 
                                                                                                                      Above
     MI-1040, line              23.   the   If  amount      onLine 3       enter       is 0,                                                                               0.04% (0.0004)          
     “0”      onyour 2022       MI-1040,           line  23.    
                                                                                                                      *  AGI      from   MI-1040,  line  10. 
8

- 9 -

               Line-by-Line Instructions for  Individual Income Tax Return (MI-1040) 
Lines not listed are explained on the form.                                                                             •  Blind  means  your better                  eye     permanently           has  20/200                       
Amended   Return  box:                          If  amending your                2022      return,                        vision    or  less  with corrective                   lenses,     or   your   peripheral                 
check      the  box           at the     top      of the     form,  include                   a completed                 field      of vision          is 20 degrees      or less.  
Schedule AMD               and      supporting             documentation.                                               •  Totally    and  permanently disabled                        means      disabled         as                 
Line  1:       Enter your           name       and    address.                                                            defined  under  Social Security                        Guidelines       42    USC       416.           If 
Lines      2 and  3:            Enter      your      full  nine-digit Social                  Security                    you were age 66 by August 31, 2022, you may not claim 
number(s).         Failure  to provide                          a complete  Social Security                               an exemption as totally and permanently disabled.                                                
number may            result            in processing delays.                                                        Line   9c:  Qualified  Disabled  Veterans.                                         A taxpayer             may  
Line       5:  State  Campaign  Fund.                               These        funds are         only              claim     an  exemption  of $400                     in  addition      to  the  taxpayer’s                    
disbursed      to candidates                 for  governor,  regardless                       of political           other exemptions                     if (a)  the   taxpayer      or spouse          is a qualified  
party,     who     agree              to limit  campaign  spending and                        meet      the          disabled     veteran,  or (b)                      a dependent  of the          taxpayer                       is a
campaign fund              requirements.           Checking             the      box    will     not     raise       qualified      disabled         veteran.  To  be eligible                  for  the  additional                  
your tax         or reduce your             refund.                                                                  exemption          an  individual must                 be            a veteran  of the        active          
Line   6:      Farmers,            fishermen, or             seafarers          may    have     to                   military,      naval,  marine, coast                 guard,       or  air service       who                   
make  estimated  payments, and                         have         different    filing       options.               received     an  honorable or                 general         discharge      and has                         a   
If      at least  two-thirds      of your              gross        income      is from         farming,             disability      incurred  or aggravated                       in  the  line  of duty       as                 
fishing,       or  seafaring, check              this      box.     (For     estimate         filing                 described      in 38 USC              101(16).        This      additional      exemption             may        
information, see           page        5.)                                                                           not      be claimed      on more than               one     tax    return.     
Line    7: Filing  Status.                    Check  the box              to    identify      your                   Line  9d:  Stillbirth  Exemption.                                   If you  are       a parent  of            a   
filing  status.              If you  filed           a joint      federal  return, you             must              stillborn    delivered  during 2022                        and    have    been  issued                       a   
also  file           a joint  Michigan return.                    Married       couples         who                  Certificate        of  Stillbirth from               the    Michigan        Department             of         
file   separate  federal returns                 may         file              a separate  or joint                  Health and       Human           Services           (MDHHS),             include   a   copy           of the  
Michigan  return.                     If your     status      is married         filing  separately                  certificate with         the     MI-1040.                  If you do    not  have          a certificate,  
(box   c),     enter         your spouse’s             full       name    in the       space                         contact      MDHHS  at 517-335-8666                            for     an  application        or              
provided   and  enter his                  or  her   Social         Security     number         on                   information      on obtaining the                     certificate.       
line          3. If you  filed  your  federal  return      as head      of household  
                                                                                                                     Line   9e:      If someone  else can                    claim     you      as          a dependent,  
or  qualifying  surviving  spouse,  you  must  file  your  Michigan  
                                                                                                                     check     the  box, enter                      0 on  line 9a      and    enter  $1,500        on               
return      as single. 
                                                                                                                     line  9e.         If your  AGI                is less  than $1,500          and  you       had     no         
NOTE:      If you         are      claiming      a homestead                    property        tax  credit                        income            tax      withheld        from      your     wages,     you      do       not  
                                                                                                                     Michigan
or  home  heating  credit  and  you  lived  with  your  spouse,      it may  
                                                                                                                     need      to file this    form.          
be   easier      to file      a joint        Michigan  return  because joint                          total     
household  resources  are  the  basis  for  computing  these  credits.                                               Line  10:  Adjusted  Gross  Income.                                    Enter   your  AGI from                 
Line    8:  Residency.                   Check   the box            that   describes          your                   your                          1040 1040NR                      1040SR.                                       
                                                                                                                            U.S. Form                          ,               or                 You must include                   
Michigan       residency             for  2022.              If you  and  your spouse                   had          copies                                                                                                       
                                                                                                                                  of federal         schedules that apply                      to you     (see Table              3, 
   a different         residency           status  during the            year,   check                   a box       page                                                                                                          
                                                                                                                             59).    For Michigan adjustments                             to AGI,    see     Schedule   1
                                                                                                                     on   page  41.  Instructions for                   completing          Schedule                    1 begin  
for   each     of  you. Both             nonresidents             and  part-year        residents               
                                                                                                                     on   page  12.             If your  AGI  includes an                   excess   business        loss          
must   file Nonresident and Part-Year Resident Schedule                                                                                                          Michigan Excess Business Loss 
                                                                                                                     limitation,  complete                                                                                          
(Schedule  NR).  For definition                         of residency,  see page                  6.   
                                                                                                                     (Form MI-461).             
Line  9: Exemptions.                       Use       this line      to  compute         your                    
Michigan   exemption  amount plus                               your   Michigan         special                      Line  17:  Tax.            Multiply              the  amount on          line  16  by 4.25                    
exemptions.                                                                                                          percent (0.0425).              
Line   9a:        Enter   the  number of                   exemptions            for   you,     your                 Line   18:   Income Tax Imposed by Government Units Outside  
spouse   (if      filing  jointly), and              your         dependents.         Dependents                     Michigan.   Include the                  amount            of income tax        paid   to:    
include   both  qualifying children                        and      qualifying          relatives                       •      A nonreciprocal  state  (see  page    6)
under   the  Internal Revenue                    Code.          You   may  claim  an                                    •      A local    government              unit    outside        Michigan,        including           tax  
exemption          for    these  dependents even                          if your       AGI  exceeds                                 to local units        located            in reciprocal states       
                                                                                                                          paid
the limits           to claim      federal  tax  credits for                 these     dependents.                  
Multiply   the  number of                  exemptions               by  your     exemption                              • The District             of Columbia 
allowance      of $5,000  and  enter  that  amount.                                                                     •      A Canadian province.               
Line   9b:     Michigan  Special  Exemptions:  Deaf,  Blind,  or                                                     Include  only  income tax                   paid           to another       government          unit(s)  
Certain  Disabilities.                  You  qualify  for this                  exemption                if you      on    income       earned  while you                 were            a Michigan       resident         and       
are  deaf,  blind,  hemiplegic,  paraplegic,  quadriplegic,      or totally                                          taxed     by  Michigan. For                 assistance         with    calculating         this                  
and permanently              disabled.  Complete  this line,                         claiming         only           credit,          go towww.michigan.gov/iit. 
one exemption            per       person              as it applies      to you, your       spouse and              Include   a  copy  of  the  return  filed  with  the  other 
your dependents.                   If your dependent                files   a   return,  you          or your        government  unit(s)                     with  your  MI-1040.  If  you  do  not 
dependent,         but    not  both,  may claim                     the  dependent’s            special                          the return filed with the other government unit(s) 
                                                                                                                     include
exemption.  
                                                                                                                     when claiming this credit, processing of your return may 
  •  Deaf      means  the primary               way        you      receive      messages                       is                                                                                
                                                                                                                     be delayed or your credit may be denied.
    through      a sense other              than   hearing           (e.g.,      lip  reading          or sign  
    language).  
                                                                                                                                                                                                                            9

- 10 -

Do not include taxes paid on income you subtracted on lines 10 Line 19b: If you are including Form 3581, enter the amount
through 29 of Schedule 1 (e.g., rental or business income from from line 14. If you are including Form 5803, enter the amount
another state, part-year resident wages). If you claim credit for from line 12.
Canadian provincial tax, you must file a Michigan Resident Line 20: Income Tax.Carry this amount to line 21.
Credit for Tax Imposed by a Canadian Province (Form 777). 22: Voluntary Contributions. Contributions can be
Line
Include copies of your Canadian Federal Individual Tax made on the Voluntary Contribution Schedule (Form 4642).
Return (Form T-1), Canadian Statement of Remuneration Include Form 4642 to ensure your contributions are applied
Paid (Form T-4), U.S. Form 1116 , and U.S. Form 1040 and to the fund(s) of your choice. Contributions will increase
applicable federal schedules. Your credit is limited to the your tax due or reduce your refund.
portion of your Canadian provincial tax not used as a credit on filing an amended MI-1040, you cannot amend your
When
your U.S. Form 1040 . The credit is not available for tax paid contributions amount. You must enter the amount
voluntary
to other foreign countries. your original return.
from
Line 18a: Enter the total income tax paid to other Line 23: Use Tax. Enter use tax due from Worksheet 1,
government units on income also taxed by Michigan. Include line 3, on page 8.

a schedule if tax was paid to more than one source. Also When filing an amended MI-1040, you cannot amend your
include a copy of the return(s). tax amount. You must enter the amount from your
use
Line 18b: Credit amount. moreIf than one government unit original return. To amend your use tax, write a letter to
is involved, compute the credit amount for each government Michigan Department of Treasury, Business Taxes Division,
unit separately. Then add the individual credit amounts and P.O. Box 30427, Lansing, MI 48909.
enter the total on line 18b. Compute your allowable credit as 25: Property tax credit information begins on page 26.
Line
follows:
Line 26: Farmland preservation credit applies to farmers
Step 1: Divide your out-of-state income that issubject to tax See MI-1040CR-5 instructions for information.
only.
in both states by your total income subject to Michigan tax
(MI-1040, line 14); then Line 27: Michigan Earned Income Tax Credit
(EITC). Taxpayers who are eligible to claim an EITC
Step 2: Multiply the amount of tax shown on MI-1040, on their federal return may claim a Michigan EITC
line 17, the by resulting percentage. equal to 6 percent of the taxpayer’s federal credit. Enter
Your credit cannot exceed the smaller of: (1) the amount your federal EITC amount on line 27a and 6 percent of
of tax imposed by another government; or (2) the amount line 27a on line 27b.
of Michigan tax due on salaries, wages, and other personal Line 28: Michigan Historic Preservation Tax Credit.
compensation earned another in state. Enter the amount from your 2022 Historic Preservation
Example: Computing Michigan resident’s credit for tax Tax Credit (Form 3581), line 16a or 16b, whichever applies.
imposed by another state. Include a completed Form 3581 and U.S. Form 3581, if
Hunter is a Michigan resident and has $40,000 of Michigan applicable.
wages, $10,000 of wages earned in another state, and $3,000 Line 29: Enter the allocated share of taxes reported to you
in interest and dividends. Hunter’s federal AGI is $53,000. by a flow-through entity whose tax year ends in 2022 and
He has no Michigan adjustments (additions or subtractions) that elected to pay tax under the Michigan flow-through
to AGI. After subtracting his $5,000 exemption from $53,000 entity tax. Include a copy of the Schedule K-1 with the
income subject to tax, Hunter’s taxable income is $48,000 Schedule K-1 notes, or other supporting documentation
(MI-1040, line 16). This results in a tax of $2,040 ($48,000 x received from the flow-through entity, to support the credit
0.0425) that is reported on MI-1040, line 17. The other state claimed thison line.
imposed $700 tax on the $10,000 Hunter earned in that state. An electing flow-through entity that files compositea return
To compute the credit, determine the following: on your behalf should claim your credit on that composite
Step 1: Calculate the percentage of out-of-state income to return
(Form 807). Do not claim that credit here.
total income subject to Michigan tax ($10,000/$53,000) = 19% Line 30: Enter the total Michigan tax withheld (from your
Schedule W). If applicable, include any credit for repayments
Step 2: Multiply Michigan tax of $2,040 x 19% = $388 the “Claim of Right” and/or Michigan income tax
under
Step 3: On MI-1040, line 18a, enter $700, the tax paid on your behalf on a 2022 Form 807. See “Repayments
imposed by the other state. On MI-1040, line 18b, of Income Reported in a Prior Year” and/or “Composite Filer
enter $388 (the credit is the lesser of $700 or $388). Participants” on page 8.
Line 19: Michigan Historic Preservation Tax Credit. Line 31: Enter the total estimated tax paid with your 2022
Taxpayers eligible for this credit receive a certificate from MI-1040ES, the amount paid with a Form 4, and the amount
the State Historic Preservation Office indicating their of your 2021 credit forward (2021 MI-1040, line 35) to this
eligibility. To claim this credit you must submit all of the year’s tax. Do not include a prior year’s refund amount.
supporting documentation. For a list of supporting forms
and schedules, see the Form 3581 instructions or Form 5803 Line 32: This line is for amended returns only. If you
instructions. checked box 32a to indicate you received a refund and/or
Line 19a: If you are including Form 3581, enter the amount credit forward from your original return, enter the refund
from line 9. If you are including Form 5803, enter the amount amount received as a negative number. If you checked box
from line 7. 32b to indicate you paid with your original return, enter the
10

- 11 -

amount of your payment as a positive number. Do not include Direct Deposit requests associated with a foreign bank
any interest or penalty paid with your original return. When account are classified as International ACH Transactions
filing an amended return, you must include Schedule AMD. (IAT). If your Direct Deposit is forwarded or transferred to
Example 1: Tina is amending her return. Tina received a a bank account in a foreign country, it will be returned to
$100 refund on her original return. Tina checks box 32a and Treasury. If this occurs, your refund will be converted to a
enters the refund as a negative number. Tina reports -$100 on check and mailed the to address on your tax return. Contact
line 32c. your financial institution for questions regarding the status of
Example 2: Tom is also amending his return. Tom paid a your account.
total of $275 with his original return; $250 was for tax due, a. RTN. Enter the nine-digit RTN. The RTN usually is found
$5 was for interest and $20 was for penalty. Tom checks box between the symbols |: and |: on the bottom of your check.
32b and enters the amount paid as a positive number but does The first two digits must bethrough01 12 through or 21 32.
not include interest or penalty. Tom enters $250 on line 32c. b. Account Number.Enter your financial institution account
Line 34: You Owe. If line 33 is less than line 24, enter number up to 17 characters (both numbers and letters). The
the difference. This is the tax you owe with your return. account number usually is found immediately theto right of
If line 33 is negative, treat it as a positive amount and the RTN on the bottom of your check. Include hyphens but
add it to the amount on line 24. Enter the result on omit spaces and special symbols. Do not include the check
line 34. Payments can now be made electronically. Go to number.
www.michigan.gov/iit for more information. If the balance c. Type of Account.Check the box for checking savings. or
due is less than $1, no payment is required, but you must
still file your return. See “Pay” address on page 2 of your When You Are Finished
MI-1040. Sign Your Return: Each spouse must sign a joint return.
If you pay after the due date of the return, penalty and If the return is completed by a tax preparer he or she must
interest for late payment also is due. Penalty accrues monthly include the name, address, telephone number of the firm he
at 5 percent of the tax due, and increases by an additional or she represents, and preparer tax identification number
5 percent per month, or fraction thereof, after the second or federal employer identification number. Check the box
month, up to a maximum of 25 percent of the tax due to indicate if Treasury may discuss your return with your
(e.g., penalty on a $500 tax due will be $125 if the tax is preparer.
unpaid for six months). See “Penalty and Interest Added for The Taxpayer Protection Act requires paid preparers sign to
Filing and Paying Late” on page Add 4. penalty and interest the return and provide his or her preparer tax identification
to your tax due and enter the total line on 34. number. Additional information on the Taxpayer Protection
Generally, if you owe more than $500, you are required to Act is available atwww.michigan.gov/taxes.
make estimated payments. Taxpayers required to make A paid preparer must not engage in any fraudulent tax
estimated payments may owe penalty and interest for activity. Any concerns related fraudulentto activity paidof a
underpayment, late payment, for or failing make to estimated preparer may be reported to the Michigan Department of
tax payments. Use the Michigan Underpayment of Estimated Treasury, Fraud Unit, P.O. Box 30140, Lansing, MI 48909.
Income Tax (Form MI-2210) compute to penalty and interest. Any tax-related identity theft concerns, see page 4 of the
If you do not file an MI-2210, Treasury will compute your MI-1040 booklet.
penalty and interest and send you a bill. If you annualize a return preparedis for childa
Signing a child’s return: If
your income, you must complete and include an MI-2210. is too young to sign it, a parent or guardian should
who
Enter the penalty and interest amounts the on lines provided.
sign the child’s name, then add “by (your name) parent
Line 36: Credit Forward. Credit forward is only available (or guardian) for minor child.”
on an original return and will not be accepted as a way to Attachments: Include all your credit claims and required
claim your overpayment amended on an return. Michigan and federal schedules (see Table page3 on 59).
Line 37: Refund. This includes any tax you overpaid and Payments can be made using Michigan’s
If you owe tax:
any credits you claimed. The state does not refund amounts
e-Payments service by direct debit (e-Check) from your
less than $1. Mail your return the to “Refund, credit, zero or
checking or saving account, or by using a credit or debit
returns” address onpage 2 your of MI-1040.
card. Visit www.michigan.gov/iit to make your payment
Direct Deposit electronically.
Direct Deposit is only available on an original return and Payments can also be mailed. Make your check payable
may not beused to issue a refund amended on an return. to “State of Michigan. Print ” the last four digits of your
Check with your financial institution (1) to make sure will it Social Security number and “2022 income tax ” on the front
accept Direct Deposit, (2) obtain the correct Routing Transit of your check. payingIf on behalf anotherof taxpayer, write
Number (RTN) and account number, and (3) if applicable, the filer’s name and the last four digits of the filer’s Social
verify that your financial institution will allow joint a refund Security number on the check. Enclose your payment but do
to deposited be into individual an account. not staple theit to return.
The filing deadline to receive a refund for tax year 2022 is
April 18, 2027.

- 12 -

             Line-by-Line Instructions for  Additions and Subtractions  (Schedule 1) 
Nonresidents, and            part-year  residents,  complete Schedule                      NR              If you  reported  gains  on  U.S.  Form  4797 on  property  acquired  
(see page     49)      before  proceeding.                                                          before   October      1, 1967,      or located      in other             states,       adjust  the       
   If you have     income         or losses attributable               to other states,    you      gain on        the   Michigan        Adjustments of Gains and Losses From 
must     include      all  relevant federal         schedules        and      supporting            Sales of Business Property(MI-4797). 
statements         (see  page 59).     Include                Schedule K-1s             which       Enter   gains        from     the  Michigan     column      of MI-1040D,                     line    12,  
support   your  federal           Schedules B, D,  E                    and       4797  .   The     and  MI-4797,  line  18b.  Instructions are                    with   each    form.      
type,  source  and  location  of  the  income  or  loss  must  be                                   Line  4:        Enter  losses  from      a business or      property located                     in      
identified.          For   assistance  conveying this               information       to            another state         which     you    own     sole     as a  proprietor,      apartner          in a
Treasury,  refer      to the “Business,             Rental    &      Royalty Activity               partnership,            a shareholder              incorporation,an Sor as       member       a          
Worksheet”            and  the instructions         available       on  Treasury’s                  of       a pass-through entity.        
website.       If you      do  not include       the     federal     schedules      and                    If your  business   taxed   is   by    both  Michigan          and    another          state,     
supporting           statements,  processing of             your    return    may     be            the    loss     must  be  apportioned. You               must  include       a          Michigan 
delayed   your   or    credit/subtraction                may   denied.   be                         Schedule of Apportionment (MI-1040H). 
Additions to Income                                                                                        If you   have      a federal    excess  business loss             limitation,         you         
Line   1:    Residents   enter  nonbusiness                          gross         interest,        must complete            Form      MI-461.     Follow       instructions       provided             on    
dividends,        and  income from          obligations       or  securities        of              Form          MI-461      to determine      if any amount          is          to be included            
states     and  their  political subdivisions                 other   than    Michigan.             here. 
Residents       and  nonresidents  report non-Michigan                        municipal             Line  5:        Enter     the  net  loss  from the         federal      column         of      your      
business     income from          a partnership,         S corporation,                             MI-1040D, line            13,   MI-4797,   or    line      18b     positive     as a    number.        
estate,    or  trust with     Michigan          business      activity.       Business              Line 6:         Enter  gross  expenses  from the              production             of      oil and     
income       subject  to  apportionment must                  be   included       on  the           gas      or  extraction of     nonferrous         metallic    minerals            subject                
Michigan Schedule of Apportionment                              (MI-1040H).  You                    to  Michigan  severance  tax to      the extent               deducted        from           AGI.        
may      reduce  this income          by  related        expenses      not  allowed                 Subtract  the  related  gross  income      lineon               19. 
as       a deduction     by  Section      265(a)(1)      of the       Internal  Revenue             Line   7:       Residents,   enter  the amount                of  the   federal        NOL               
Code (IRC).                                                                                         deduction   to  the  extent included               in    AGI.     Nonresidents               and         
Line  2:     Michigan       residents  enter the              deduction       taken   for           part-year  residents  see  instructions  for  Schedule  NR,  line  11.  
self-employment  tax              on   your  federal  return and                 for  other         Line    8: Enter  the  total      theof         following  (include  an  additional   
taxes    on      or measured  by income,               such   as      your share  of      the       schedule       if necessary): 
taxes    paid   by  an estate     or   trust,    your    share      of      city income               •      Add,        to the  extent  not     included  in AGI,           the  amount             of      
tax   paid   by  partnerships          or S corporations, or      your share              of                           withdrawn  in the         tax  year     from    a Michigan                            
                                                                                                         money
flow-through   (pass-through) entity                     tax  paid    to another                                           Savings  Program  (MESP)  account,  including  the  
                                                                                                         Education
state   by      a flow-through entity.           Part-year    and      nonresidents              
                                                                                                         Michigan   529  Advisor Plan               (MAP),        or a      Michigan                         
enter   the  amount  from the               Michigan Schedule NR                     , line    13,  
                                                                                                         Achieving       a Better        Life     Experience  Program  (MiABLE)                              
Column       B that      is attributable to            the  deduction         taken   for         
self-employment  tax  on  your  federal  return  and  for  other  taxes                                  account,                                                                                           
                                                                                                                           if the  withdrawal       was      not   a qualified           withdrawal 
measured  by  income,  such as      your share                of      city income      tax               as                                                                                                 
                                                                                                               provided   in the MESP             or ABLE         Acts.      You  may       first           
paid  by      a partnership or          S corporations, or      your share          of      the          exclude any         amount       that   represents      areturn   contributions   of                
taxes  paid by an          estate or      trust.                                                         for  which no      deduction  was  claimed in      any  prior  tax  year. 
   If you  are      adirect      indirector   member          flow-throughof a           entity       •    Refund        received     from      a Michigan        Education       Trust          (MET)  
that  elected      payto     the  Michigan  flow-through  entity  tax,  add                              contract.       If you       deducted      the  cost          of a MET contract             in      
your   share      of those taxes       paid     and      reported     to      you by  that               previous        years  and  received a      refund from             MET           during            
flow-through  entity  and  deducted  on  the  flow-through  entity’s                                     2022  because  the  MET  contract was                    terminated,            enter       the     
federal   tax  return. If       you    apportioned            this  flow-through                         smaller of:         (1)  the  refund     you  received           or (2) the       amount      of
income   using  an MI-1040H,                  the   apportionment             percentage                 the  original  MET  contract price                  including       fees  which         you         
from   line      8 should be     applied        to  the  tax  reported        by the                     deducted   previous   in         years.   
flow-through  entity.  Include      a copy      of the               Schedule K-1 with              NOTE:   Michigan  treatment      of bonus depreciation                               conforms            
the  Schedule K-1  notes,              or  other supporting            documentation                with  federal  law.  Adjustments  for  bonus depreciation                               are      not     
received   from  the flow-through                entity,      to support        your                required. 
addition.  
                                                                                                    Subtractions From Income 
An  electing  flow-through  entity  that files                a      composite return            
on  your  behalf  should  report  your  addition  on  that  composite                               NOTE:           Nonresidents   and         part-year  residents, subtract                    only        
return  (Form  807).  Do  not  report  the  addition  here.                                         income  attributable      Michiganto              (Schedule  NR,  column      thatB)                     
Line   3:    Use      Michigan Adjustments of Capital Gains and                                            is not  included on      line  13. 
Losses  (MI-1040D)             and  related            Michigan  Sales  and  Other                  Line  10:         Enter      income  from U.S.           government          obligations                 
Dispositions of Capital Assets                     (MI-8949)          only    if you  have          (e.g.,  Series  EE  bonds,  Treasury  notes),  including  income  from  
capital   gains  or losses        attributable           to:  (1)  an election    to                U.S.   government             obligations     received  through      a partnership,                      
use      Section   271  treatment for            property     acquired          before                 S corporation,      or other           pass-through        entity.    This        subtraction  
October            1, 1967;     (2) the   sale      or exchange      of U.S.      obligations       must      bereduced by   related           expenses        used      toarrive at   AGI.           
which  cannot      be taxed      by Michigan;      or (3)  the  sale      or exchange               Investment   companies  that invest                     in  U.S.   obligations          are              
of  property  located      in other  states.                                                        permitted      passto          the tax-free     exemption      theirto        shareholders.              
12

- 13 -

       If income      from     U.S.     government               obligations             exceeds          $5,000,              If you  lived      in    the Zone            at  least    183       consecutive         days              
include      a copy         of  your U.S.              Schedule B  and      a supporting                                during   2022,  subtract the                      portion      of    income        earned       while            
statement       listing  the  amounts received,                        the      source,         and     the                 a resident       of   the      Zone.      If you  are                     a part-year  resident of           
issuing agency.             Capital      gains      from      the   sale       of U.S. government                           a Zone,       complete          and  include                 a Schedule NR                with  your          
obligations must                  be adjusted      on your MI-1040D.                                                    MI-1040.          (See  “Note”  on the                  bottom          of    the  Schedule        NR            
Line   11:      Include              military             retirement                   benefits               due       instructions, page               50.)     
to     service in     the   U.S.      Armed         Forces or          Michigan                                         Certain Renaissance                    Zones         began             to phase out             in 2007. The     
National        Guard  or taxable               Tier                 1 and Tier                   2 railroad            tax exemption                   is reduced      in increments      of 25 percent                    during       
retirement         benefits  here and               on  Schedule         W, Table                 2.                    the Zone’s         final     three      years             of existence.      If you  are   a   resident          
Other      qualifying public               or   private        retirement          benefits                             of      a Zone    that      is phasing              out    (check       with  your  local unit                   of   
must      be reported          on    the               Michigan Pension Schedule                                        government), you                 must      reduce        your     deduction                as follows: 
(Form 4884)         and      Schedule               1, line 26.                                                           •    25   percent         for    the    tax  year  that                  is two  years  before the             
Line  12:       Enter       the  gains  from the                federal         column          of   your                   final year             of designation          as a Renaissance Zone                       
MI-1040D, line              12,  and     MI-4797,          line     18b.  See          instructions             for       •    50 percent  for the             tax     year     immediately               preceding        the               
Schedule      1, line 3.                                                                                                    final year             of the designation                        as a Renaissance Zone          
Line  13:  Income  Attributable  to  Another  State.                                                                      •    75 percent         for  the tax         year     that               is the  final  year of        the     
Nonresidents  and   part-year                   residents,         complete              Schedule  NR.                      designation          as a Renaissance Zone.                          
See instructions                  on page 50.    Include          federal schedules.                                    For     additional  information regarding                               qualifications          for   the            
Michigan residents              cannot         subtract       salaries    and          wages               or other     Renaissance              Zone  deduction, contact                       your      local    assessor’s            
compensation earned                   outside       Michigan.           However,             they     may          be   office. 
entitled          to a tax credit      for  income            tax   imposed            by    government                 Line   16:        Subtract          Michigan  state and                    city    income       tax              
units outside       Michigan             (see  page     10).                                                            refunds and         homestead                property          tax       credit    refunds       that  were      
Residents may subtract, to the extent included in AGI:                                                                  included      in AGI.      If you did                not    itemize         on   your      federal     return    
•   Net business            income       earned             in other states,        and                                 for tax     year    2021,        your        2021       refunds          should     not     be      included     
  •   Net   rents  and royalties              from     real      property          or tangible                          in your      AGI      and     should         not          be subtracted here.          
     personal property             located             or used      in another state.                                          If you are       a farmer, subtract           (to      the     extent       included              in AGI)  
Business  income  that                     is taxed    by      Michigan            and      another        state        the    amount  that  your state                     or  city     income         tax  refund        and           
must be      apportioned,             including         interest,       dividends              and     capital          homestead  property  tax credit                         exceeds            the    business      portion          
gains. You       must        include     Form         MI-1040H.           Income             reported           on      of your      homestead              property         tax    credit.        
the MI-4797         and      carried          to the MI-1040D                  is business income,                             If you  are      a direct  or  indirect member                         of         a flow-through  
potentially subject                  to apportionment.                                                                  entity     that  elected                 to pay     the    Michigan  flow-through entity                         
Capital      gains  from the            sale     of  real      property         or tangible                             tax,                                                                                                            
                                                                                                                                subtract your share                        of a refund   of that             tax      received by       
personal        property  located outside                    of  Michigan              must        be                   that                                                                                                                
                                                                                                                                 flow-through entity and                       included         in      your distributive               
adjusted      on the MI-1040D.                                                                                          share.                                                                                                              
                                                                                                                                    If you        apportioned             this flow-through                income                       
                                                                                                                        using     an  MI-1040H, the                   apportionment                   percentage        from              
       If you have       a federal excess        business         loss    limitation,              you     must         line      8 should be         applied               to the refund           reported       by    the   flow- 
complete Form               MI-461.      Follow         instructions             provided           on   Form           through  entity.  Include                         a copy      of the       Schedule K-1 with  the                 
MI-461      to determine      if any amount                                  is to be included here.                    Schedule K-1                notes,  or other            supporting              documentation                    
Line  14:       Compensation                  received         for  active  duty                  in the     U.S.       received       from the            flow-through              entity,       on which          the                  
Armed Forces              included            in AGI should              be entered here               and      on      flow-through              entity  reported your                  allocated         share      of the             
Schedule W,         Table          1. Enter      only      the    taxable           portion             of Social       refund. 
Security  and  Military  pay included                           on  your        U.S.        Form          1040.         An     electing  flow-through entity                          that      files   a composite                      
Do not      include       total    Social      Security          benefits                or any Tier          1 and     return on       your       behalf       should          report        your       subtraction        on    that   
Tier      2 railroad retirement             benefits.                                                                   composite  return  (Form 807).                          Do    not       report     the    subtraction            
NOTE:         Compensation from                      the      U.S.  Public          Health          Service,            here.  
contracted employee                   pay   and      civilian       pay   are          not     considered               Line      17:  Michigan  529  Contributions (MESP,                                            MAP,               
military  pay.                                                                                                          MiABLE).                  There  are             many           529             savings/investment               
Line      15:  Renaissance Zone deduction.                                 To  be  eligible you                         programs          nationwide,             but  Michigan allows                     a      tax deduction          
must meet        all   the   following           requirements:                                                          for    contributions  only to                  the  Michigan               Education          Saving             
  •          Be a permanent resident                      of a Renaissance Zone                designated               Program (MESP),                  MI     529     Advisor           Plan      (MAP),         and   Michigan        
     prior      to January      1, 2012, for                 at least 183  consecutive                 days             Achieving       a Better  Life Experience                               Program      (MiABLE).                   
  •  Be approved                 by your local       assessor’s         office                                          Deduct,       tothe extent            not     deducted        in      determining AGI,              the          
  •   Not   be  delinquent  for  any State                            or local        taxes  abated  by                 total                                                                                                           
                                                                                                                                contributions made to   the plan less qualified withdrawals 
     the Renaissance             Zone       Act                                                                         and                                                                                                             
                                                                                                                                 rollovers        (net) made in             the    tax   year         by the taxpayer.                  
                                                                                                                        Determine  the  net  for  each Michigan                                 529     account       separately.        
  •  File      an MI-1040 each           year                                                                                   total  deductions              on     line   may   17         not      exceed      $10,000      for      a
                                                                                                                        The
  •  Have gross           income                of $1 million      or less.                                             single  return      or $20,000 for                  a      joint return,        and  are      subject       to      
       If you   were      a full-year      resident          of a Renaissance                      Zone,        you     the following            additional          restrictions:        
may       subtract  all income             earned         or received.             Unearned                             •   MESP  and  MAP  accounts  combined:   may                                                 not  exceed        
income, such                as capital gains,         may       have             to be prorated.                            $5,000  for      asingle            return      or $10,000  for      ajoint             return. 
                                                                                                                                                                                                                                    13

- 14 -

•   MiABLE  accounts:                  may      not  exceed  $5,000 for                     a single           •  Amount      used      to determine       the    credit  for  elderly                 or totally  
    return      or $10,000  for      ajoint       return.                                                        and  permanently disabled              from    U.S.  Form        1040 Schedule R, 
Line     18:  Michigan  Education  Trust  (MET).                                    You may                      line  19.Include      acopy.       
deduct the     following:                                                                                      • Holocaust victim          payments.        
•        If you  purchased   a   MET       529     prepaid      tuition     contract      during               •   Ordinary      and  necessary expenses             not  deducted           in                   
    2022    , you  may  deduct  the  total  contract  price  (including  the                                     determining AGI           and      for  carrying     out          a trade      or business  
    processing  fee).                                                                                            licensed          as a recreational       marihuana         establishment                under  
  •      If you  made      a charitable contribution                    to  the  MET                             the  Michigan  Regulation and              Taxation                 of Marihuana            Act  
    Charitable Tuition          Program            during    2022,         you  may  deduct                                        Only    subtract         expenses     that     would       have        been    
                                                                                                                 (MRTMA).
    the total  contribution          amount.       You       should        have   received            a                         had     section     280E         of the Internal        Revenue           Code    
                                                                                                                 deductible
    receipt  from  MET                 to confirm       the  amount.  All charitable                     
                                                                                                                 not been           in effect. Expenses      related                to a trade      or business  
    donations will       go   toward       providing          scholarships                to former  
    foster  care  students  attending  Michigan  colleges.                                                       licensed                                                                                        
                                                                                                                               as   a medical marihuana              facility          under     the             
  •     If you  purchased            a MET payroll           deduction,          monthly                         Medical                                                                                         
                                                                                                                               Marihuana Facilities Licensing                    Act     (MMFLA)                 
    purchase     or  pay-as-you-go  contract, you                       may      deduct       the                may     not  be  subtracted. Submit                    a copy      of  the license(s)            
    amount  paid  on that           contract      during       2022      (not    including                       issued  under           the     MRTMA.             Include              an    itemized           
    fees   for  late payments           or  insufficient          funds).       You   will                       breakdown           of  the  expenses incurred.           An      entity    holding              
    receive   an  annual statement                from      MET      specifying         this                     licenses     under  both the          MRTMA         and   MMFLA             must                 
    amount.                                                                                                      identify,     itemize,  and account           for   sales     and  expenses                      
  •      If you  have   terminated      a MET             contract,       you    may  deduct                     attributable      to the      portion      of the   business          that      is licensed  
    the  amount  included      inAGI as      income to      the  purchaser.                                      for  adult-use          marihuana           and       medical             marihuana,             
Line   19:    Subtract       the  gross income              subject      to  Michigan                            separately. 
severance  tax  from the            Michigan        production                   of oil  and    gas            •      If you  elected   itemize   to    deductions       on   your        federal       return    
or  extraction         of nonferrous            metallic  minerals                 to the   extent               this tax   year      (you  did     not  take   the   standard          deduction)         and    
included      in AGI.     Add       back  the related           expenses         on   line              6.       deducted  wagering  losses, you                may     be   eligible      to      deduct         
Include  copies      of applicable  federal  schedules.                                                          wagering        losses  here.        Residents:   report  the amount                     of      
Line     20:  Tax  Agreement  Tribes:                                  A “Resident            Tribal             wagering        losses you     deducted        on  U.S.  Form                            1040 
Member”       (Member  must  be on                the     list  submitted        by  their                       Schedule A         . Nonresidents:  report the              amount   wagering   of               
Tribe    to  the State    of   Michigan)          of              a federally  recognized                        losses    you    deducted  on  U.S. Form                 1040 Schedule A                     , but  
Indian tribe      that  has        an active tax         agreement        with    the    State       of          only    those wagering         losses     attributable         to wagering                       
Michigan may          subtract       certain       income       that         is included      in his             transactions          placed      at or through    a      casino or     race     track           
or her    AGI   identified on        line             10 of the MI-1040.         Such    exempt                  located       inMichigan. Further,         those    losses        are   limited         to         
income   may       include  income derived                  from     wages,      interest,                       the  amount   wagering   of            gains   from     wagering           transactions          
and   pension  income.  For                     a list  of  agreement tribes,           go    to                 placed       at or    through      a casino or     race     track       located       in         
www.michigan.gov/taxes   and  select “Individual                                 Income                          Michigan. 
Tax.”   Under   Special   Filing   Situations,   select   “Tax                                                                                                    not  include  the  following 
                                                                                                             Miscellaneous  subtractions  do
Information   for      Native  Americans.”                        A list      of tribes’   names                                                                
                                                                                                             (this is not an all-inclusive list):
will   be  available; click         to    access    the     tax  agreement            and                                         and     pension      benefits.   See     Form         4884      
                                                                                                             •   Retirement
proceed   to  Section IV.                 Non-Tax  Agreement  Tribes:                                    If 
                                                                                                               •   Itemized      deductions        from  U.S                                 (except the         
your   tribe      is not  listed,  your  tribe does               not   have     an   active                                                                        Schedule A                                   
tax   agreement  with Michigan.                   Non-agreement              members,                            wagering losses          described       above)     
see  Revenue Administrative Bulletin  1988-47  for  guidelines                                                 •   Sick  pay   (except  railroad sick           pay    included          in AGI),                 
in   determining  exempt income                   that    may       be  subtracted       on                      disability benefits,         and    wage    continuation               benefits      paid      to
line  20.                                                                                                        you by     your       employer   by   or    an    insurance            company           under   
NOTE:  Michigan  income  earned  while  living  outside      of your                                             contract with          your  employer      
Agreement  Area  (see  your  tribe’s  agreement  for      adescription                                         •   Unemployment           benefits       included      in AGI,  except  railroad                  
of   your  Agreement Area)                or  Indian      Country        (as defined                             unemployment benefits                 
under      18 U.S.C.  1151  for  Non-Agreement  Tribes)  may  not  be                                          •   Contributions      to national      or Michigan  political  parties or      
subtracted  from  Michigan  AGI.                                                                                                  
                                                                                                                 candidates
Line   22:  Miscellaneous subtractions only include:                                     
                                                                                                               •   Proceeds      and   prizes      won      in State of      Michigan regulated                   
  •     Any   portion     of      a qualified  withdrawal from                   an   MESP            
                                                                                                                 bingo,  raffle,   charity   or        games    
    account,  including  the MAP,                       or MiABLE            account      to the  
    extent  included      in federal  AGI.                NOTE:  Any amounts                     not           •   Distributions  from   deferred   a           compensation              plan     received       
    included      in AGI      or that     are     already  deducted  on the                   U.S.               while       a resident   Michigan   of     
    Form      1040  to  arrive at         AGI             do   not   qualify  for this                         •   Lottery winnings.         (Exception:        installment             payments          from    
    subtraction.                                                                                                 prizes    won  on or      before      December         30,    1988,       may      be            
  •  Benefits    from           a discriminatory self-insured                    medical                         subtracted.)         Include installment         gross      winnings        as                   
    expense      reimbursement plan,              to  the extent            these                                reported   on        your  Form  W-2G, box             1,      and enter    on     your          
    reimbursements are               included           in AGI.                                                  Schedule W,           Table  1.   
  •  Losses   from  the disposal            of    property        reported       in the                        • Adjustments for          bonus     depreciation         not     included   AGI.   in           
    Michigan       column  of MI-1040D,                    line     13,  or MI-4797,                   
    line  18b. 
14

- 15 -

Lines 23C and 23G: Benefits From Employment with a 8. Did the filer receive retirement benefits from SSA
Governmental Agency Not Covered by the Federal Social exempt employment surviving as a spouse?
Security Act (SSA). Yes: Check box 23C.
SSA exempt employment is not covered by the federal No: Stop. You are not eligible check to box 23C.
SSA, which means the worker did not pay Social Security
taxes and is not eligible for Social Security benefits based Line 23D: Check the box you if were born after 1952, were
on that employment. Almost all employment is covered by retired as of January 1, 2013 and also received retirement
the federal SSA. The most common instances of retirement benefits from SSA exempt employment.
and pension benefits from employment that is not covered Line 23G: Answer the following questions to determine if
by Social Security are police and firefighter retirees, some you should check box 23G.
federal retirees covered under the Civil Service Retirement the older of the filer or spouse born between
1. Was
System and hired prior to 1984, and a small number of other
January 1, 1946 and January 1, 1961 and did they
state and local government retirees. Federal retirees hired
since 1984 and those covered by the Federal Employees’ reach
age 62?
Retirement System are covered under the SSA. Yes:
Continue to question 3.
A recipient who qualifies under both of the following No: Continue question to 2.
conditions is entitled to a greater retirement or pension 2. Did the spouse retire asJanuaryof1, 2013?
deduction orTier 2 Michigan Standard Deduction. Yes: Continue question to 3.
• Born between January 1, 1946 and January 1, 1961, or is No: Stop. You are not eligible check to box 23G
born after December 31, 1952 and retired as ofJanuary 1, 3. Did the spouse receive retirement benefits from SSA
2013 and exempt employment?
• Receives, whoseor spouse receives, retirement pensionor Yes: Check box 23G.
benefits from employment with a governmental agency No: Continue question to 4.
that was not covered theby federal SSA. the spouse receive retirement benefits from SSA
4. Did
Line 23C: Answer the following questions to determine if exempt employment surviving as a spouse?
you should check box 23C. Yes: Check box 23G.
1. What is your current filing status? No: Stop. You are not eligible check to box 23G.
Single: Continue questionto 2. 23H: Check the box your if spouse was born after 1952,
Line
Married filing jointly: Continue questionto 5. was retired asJanuaryof 1, 2013 and also received retirement
Married filing separately: Continue questionto 5. benefits from SSA exempt employment.
2. Was the filer or, if applicable, the deceased spouse, Line 24: Tier 2 Michigan Standard Deduction. If the
born between January 1, 1946 and January 1, 1961 older of you or your spouse (if married filing jointly)
and did they reach age 62? was born during the period January 1, 1946 through
Yes: Continue question to 4. December 31, 1952, and reached the age of 67, you are
No: Continue toquestion 3. eligible for deduction a against all income and will no longer
3. Did the filer or, if applicable, the deceased spouse, deduct retirement and pension benefits. The deduction
retire as of January 1, 2013 and receive retirement is $20,000 for a return filed as single or married filing
benefits from SSA exempt employment? separately, or$40,000 for a married filing jointly return. If
Yes: Check box 23C. you checked either box 23C 23Gor your standard deduction
No: Stop. You are not eligible check to box 23C. is increased by $15,000. you If checked both boxes 23C and
4. Did the filer or, if applicable, the deceased spouse, 23G
your standard deduction is increased by $30,000. The
receive retirement benefits from SSA exempt standard
deduction is reduced by any amounts reported on
line and 11 any military pay included line on 14.
employment?
Yes: Check box 23C. If you are surviving a spouse who has reached the age 67, of
has not remarried, and claimed a subtraction for retirement
No: Stop. You are not eligible check to box 23C.
and pension benefits on a return jointly filed with the
5. Was the older the of filer or, filing if jointly, spouse, decedent inthe year your spouse died, you are eligible for
born between January 1, 1946 and January 1, 1961 your standard deduction. However, you may elect to take
and did they reach age 62? the retirement and pension benefits subtraction based on
Yes: Continue toquestion 7. your older deceased spouse’s year of birth subject to the
No: Continue question to 6. limits available for a single filer. To elect the retirement
6. Did the filer retire asJanuaryof1, 2013? and pension benefits subtraction instead of your standard
deduction, see “Retirement Benefits Election for Tier 2 and
Yes: Continue question to 7.
Tier 3 Surviving Spouses” page on 18.
No: Stop. You are not eligible check to box 23C.
Exception: You may also claim the Tier 2 Michigan
7. Did the filer receive retirement benefits from SSA Standard Deduction if the older of you or your spouse
exempt employment? (if filing a joint return) was born during the period
Yes: Check box 23C. January 1, 1953 through January 1956 1, and reached age 67,
No: Continue question to 8. you your or spouse was retired asJanuaryof1, 2013 and also
received retirement benefits from SSA exempt employment.
15

- 16 -

In most     cases,     taxpayers     who         are   eligible                  to complete line         24    your   standard  deduction. However,                  you  may          elect   to  take          
do not  complete        lines  25,      26         or 27. However,                         if a taxpayer   is   the   retirement  and pension            benefits     subtraction          based    on            
the   unremarried  surviving spouse                                     of a decedent         born  prior       your   older  deceased spouse’s                year  of  birth      subject     to the            
to  1946  who  also died        after  reaching               age          65,  check         the  box          limits   available  for a      single filer.   To      elect        the  retirement               
below   line  27          to claim    both  the Tier                     2 Michigan             standard        and   pension  benefits subtraction            instead            of  your  standard              
deduction   on  line 24      and             a dividend/interest/capital  gains                                 deduction,  see  “Retirement Benefits                 Election          for  Tier   2      and    
deduction  for  investment   income      on line          27 (if applicable).                                   Tier       3 Surviving  Spouses” on      page  18. 
Line  25:  Tier  3  Michigan  Standard  Deduction.      If the                                                        most  cases,  taxpayers  who  are  eligible to      complete  line  25  
                                                                                                                In
older      of you     or  your  spouse (if         married           filing         jointly)    was            
                                                                                                                do  not  complete  lines  24,  26 or      27.  However, if a          taxpayer is      
born   during  the  period January                       1, 1953             through          January         1,
                                                                                                                the   unremarried  surviving spouse                 of          a decedent born    prior          
1956,  and  reached the         age          of 67      on      or before           December            31,  
2022,   you may        be    eligible  for              a Tier      3 Michigan                  Standard        to                                                                                               
                                                                                                                     1946 who also died          after   reaching     age         65,   check   the  box         
Deduction.  You  are  considered 67                           the  day       before   your      67th            below                                                                                            
                                                                                                                         line 27   to claim both         the   Tier   3 Michigan           standard              
birthday.  This  deduction                   is up      to $20,000            for      a return    filed        deduction   on       line  25 and    a        dividend/interest/capital gains                     
as   single      or married     filing  separately,                      or up      to $40,000          for     deduction      online 27          applicable).(if     
   a married        filing  jointly  return. Exemption(s)                           claimed        on           Note:     Nonresidents           and part-year        residents,         complete                 
MI-1040,   lines  9a  and 9d,          taxable        Social               Security       benefits,             Worksheet          follows:2 as    
military   compensation (including                      retirement               benefits),                     Line 2: Enter total           military  retirement        benefits         due   service   to     
Michigan   National  Guard retirement                         benefits              and   railroad              in   the  U.S.  Armed Forces           or   Michigan      National         Guard     or           
retirement  benefits  included                     in AGI          may       reduce       the  amount           taxable  railroad  retirement  benefits  included      AGI.in                         Do  not  
eligible      to be  claimed  on  this  line.  To  determine  your  Tier      3                                 enter  only  the  portion  attributable to      Michigan.  
Michigan   Standard  Deduction, complete                                   Worksheet                  2 and     Line  3:       Enter   total  taxable social          security          benefits  or              
enter  the  result      on this  line.                                                                          military pay       included   AGI.   in         Do   not  enter        only   the   portion       
Worksheet      2 has       been  set  up  such that                        a taxpayer           claiming        attributable   Michigan.   to        
the  Tier      3 Michigan       Standard  Deduction  will still                               complete          Line    4: Multiply MI-1040,             lines   and   9a  9d        by   the  percentage         
the  personal  exemption  and  applicable  subtractions  normally.                                              from  Schedule  NR,  line  18. 
Filers   born  January             1, 1953      through  January                          1, 1956,  were        Line   26:     Qualifying   retirement   and   pension   benefits  
retired          as of January      1, 2013,  and  also  received  benefits  from                               included   in  your AGI          may   be  subtracted             from   income.                  
SSA  exempt  employment,  see  exception      on line  24.                                                      Retirement       and pension       benefits    are  taxed           differently                                 
   If you  are      a surviving  spouse  who  has  reached  the  age      of 67,                                depending  on  the  age of      the recipient.           See        “Which      Benefits           
has  not  remarried, and         claimed                 a subtraction              for       retirement        are  Taxable”.  You  must  include Form                  4884.   you   If        were    born     
and   pension  benefits on                   a return jointly                 filed   with      the             during  the  period January            1,      1946 through         January     1,      1956,     
decedent      in the      year  your  spouse died,                   you      are   eligible       for          see  lines     25.     24 or 
                                                                                                                Line   27:   Senior  citizens               born     prior to        1946    (or  the             
    WORKSHEET   2: TIER   3 MICHIGAN                                            STANDARD                        unremarried        surviving  spouse of        a      decedent born           prior  to           
                                 DEDUCTION                                                                      1946   who  also died        after   reaching       age   65)  may         subtract               
       Nonresidents and part-year residents, see instructions.                                                  interest,  dividends,  and capital             gains  included          in      AGI. This         
                                                                                                                subtraction                                                                                      
    1. Enter $20,000 if single or married filing                                                                                   is limited     to a maximum   of $12,697 on   a single                        
    separately or $40,000 if married                                                                            return   $25,394   or    on   joint   a return,      which          must      bereduced by      
    filing a joint return  ..............................                                                       any deduction         for:   
    2. Military retirement benefits due to                                                                        •    Military  (including      Michigan      National  Guard)  retirement                       
    service in the U.S. Armed Forces or                                                                              benefits from     line   11   
    Michigan National Guard or taxable                                                                            •  Railroad retirement          benefits      from   line        11   
    railroad retirement benefits included in                                                                      •    Public  and   private     retirement  and pension                 benefits    from        
    AGI from Schedule 1, line 11............. 
                                                                                                                     line 26   
    3. Taxable Social Security benefits or                                                                        •    Amount    used       for  the federal   credit     for       the  elderly   and           
    military pay included in AGI from                                                                                totally and    permanently         disabled      from         line  22. 
    Schedule 1, line 14  ............................ 
                                                                                                                For further      assistance,          go towww.michigan.gov/iit. 
    4. Enter the amounts from MI-1040, lines                                                                    Line 29: 2022 Michigan NOL Deduction.                                 Enter   the   amount        
    9a and 9d...........................................                                                        calculated on        Michigan Net Operating Loss Deduction                           (Form  
                                                                                                                5674).  
    5. Add lines 2 through 4..................... 
    6. Subtract line 5 from line 1. If line 5 is 
    greater than line 1, enter “0.” Enter the 
    result here and carry to Schedule 1,  
    line 25  ................................................ 
   Note: Worksheet 2 has been set up such that a taxpayer claiming 
   the Tier 3 Michigan Standard Deduction will still complete the 
   personal exemption and applicable subtractions normally. 

16

- 17 -

                                      General Information - Pension Schedule  (Form 4884) 
What are Retirement and Pension Benefits                                                           Which Benefits are Taxable 
Under        Michigan  law, qualifying            retirement    and       pension                  Retirement         and pension       benefits      are  taxed       differently                   
benefits   include  most payments                 that  are  reported       on                 a   depending on          the   age   the   of    recipient.   Married         couples      filing   
1099-R   for  federal tax             purposes.   This    includes       defined                       a joint   return   should      complete       Form     4884     based       on  the  year  
benefit   pensions,  IRA distributions,                and   most     payments                     of  birth   the   of  older  spouse.         Military      and      Michigan        National     
from   defined  contribution  plans. Payments                   received        before             Guard       pensions,  railroad retirement                benefits      and  Social              
the  recipient  could  retire under            the   provisions              of the  plan      or  Security                                                                                           
                                                                                                                benefits are exempt from tax and should be   reported 
benefits   from  401(k),  457, or             403(b)    plans   attributable         to            on                                                        
                                                                                                        the Schedule 1,   line 11 or   line 14.
employee  contributions  alone  are not                 retirement       and    pension            Who May Claim a Pension Subtraction 
benefits  under  Michigan  law, are               taxable,      and   are   subject            to    Tier 1
withholding.                                                                                         •   Recipients born before 1946                  may  subtract  all  qualifying  
Qualifying  benefits  include  distributions  from  the                                                retirement  and  pension benefits               received        from   federal                  or
following sources:                                                                                     Michigan   public  sources, and                may    subtract       qualifying                 
  •   Pension  plans  that  define  eligibility  for  retirement  and  set                             private   retirement  and  pension benefits                    up           to $56,961      if
    contribution  and  benefit  amounts      advancein                                                 single      or married    filing  separate,                 or $113,922      if married  
  • Qualified  retirement  plans  for  the  self-employed                                              filing      a joint  return.      If your  public  retirement  benefits  are  
  •   Retirement         distributions  from a      401(k) or         403(b)    plan                   greater  than the        maximum           amount,       you  are  not  entitled      to
    attributable   to  employer  contributions or                 attributable       to                claim      an additional  subtraction  for  private  pensions.  
    employee  contributions  that result                in      additional employer                NOTE:   In  addition              to the     public  retirement benefits             listed         
    contributions  (e.g.,  matching  contributions)                                                above,   the  private pension              limits  are    also    reduced       by the              
  •   IRA  distributions  received  after  age  59½      describedor                     by        following from          Schedule           1, line 11:  
    Section  72(t)(2)(A)(iv)      theof            IRC  (series      equalof      periodic                 •     Military  retirement from            the    U.S.  Armed Forces            
    payments  made  for  life)                                                                             •     Retirement from        the Michigan          National        Guard       
  •   Benefits  from  any of      the  previous  plans  received  due to a                                 •   Railroad  retirement. 
    disability,   or  as a      surviving spouse          if the  decedent                         Tier 2 
    qualified  for  the  subtraction      theat            time      deathof      and  was           •   Recipients       born  during  the  period  January  1,  1946 
    born   prior   to   January   1,   1953.   For   exceptions                                                                                       do    not    complete      Form      4884.         
                                                                                                       through December 31, 1952,
    see   “Retirement  Benefits from               a      Deceased Spouse”           on                        the  Tier   Michigan   2      Standard        Deduction      onSchedule 1,      
                                                                                                       See
    page  18.                                                                                                  24. 
                                                                                                       line
  •   Benefits     paid          to a senior  citizen  (age  65 or      older) from      a         Exception:      If      you  are      a surviving  spouse who             has      reached          
    retirement  annuity  policy  that  are  paid  for  life  (as  opposed                          the  age      of 67, has    not  remarried,       and     claimed       a subtraction            
    to       a specified  number      years)of                                                     for  retirement  and pension             benefits      on  a      return jointly    filed           
  •   Foreign      retirement  and pension            benefits    that meet                        with the      decedent   the   in   year      your   spouse        died,   you   may     elect      
    Michigan’s  qualifications  may  also      eligible.be                                         to  take     the   retirement     and     pension    benefits        subtraction      based      
Qualifying public benefits include distributions from                                              on   the    older  deceased spouse’s             year     of      birth subject    to      the   
the following sources:                                                                             limits      available   for      a single filer    instead     of  your   standard               
                                                                                                   deduction. 
  • The State            of Michigan 
                                                                                                   Tier 3 
  •   Michigan        local  governmental units            (e.g.,   Michigan                   
                                                                                                                                                                                                   
    counties, cities,        and       school  districts)                                            •   Recipients  born  during  the  period  January  1,  1953 
  • Federal  civil  service.                                                                           through  January  1,  1956,                  do                                             
                                                                                                                                                         not   complete Form 4884.                  
                                                                                                       See the       Tier   Michigan   3     Standard        Deduction      onSchedule 1,       
Retirement   and  pension  benefits that                are     transferred     from           
                                                                                                       line 25.      
one plan           to another  (rolled over)       continue           to be  treated          as if
they remained               in the original    plan.                                               Exception:                                                                                      
                                                                                                                        If you are a   surviving spouse who has reached the 
                                                                                                   age       of67, has  not  remarried,         and  claimed      a subtraction        for          
For public and private retirement or pension                                 benefits,             retirement  and  pension  benefits  on a      return jointly                    filed  with      
you may not subtract (do not include on Form 4884):                                                the  decedent      in the year     your       spouse      died,    you   may    elect   to      
  •   Amounts received             from   deferred   a   compensation            plan   that       take the     retirement      and    pension       benefits      subtraction         based      on   
    lets the    employee        set    the    amount   be   to   put   aside     and  does         the older    deceased        spouse’s        year   birth   of   subject   the   to   limits     
    not set     retirement       age   requirements   or        for   years   service.   of        available  for      singlea  filer     instead   your   of      standard   deduction.          
    These      plans     include,  but are       not  limited   to,    plans    under                •   Recipients  born  after  January  1, 1956 but before                                             
    Sections 401(k),            457,   and    403(b)   the   of IRC                                    January  2,  1961  who  have  reached  age  62  and  receive  
  •   Amounts         received        before  the  recipient  could  retire under                      retirement  benefits  from  employment  exempt  from                                         
    the plan     provisions,           including   amounts       paid   on   separation,               Social  Security        may  deduct up             to      $15,000 in      qualifying        
    withdrawal,      ordiscontinuance of   the              plan                                       retirement and         pension       benefits.   both   If      spouses       on   joint   a  
                                                                                                       return  receive  Social  Security exempt                   retirement          benefits,     
  •   Amounts         received        as  early  retirement incentives,          unless     
                                                                                                       the     maximum       deduction  increases to      $30,000. See                 Form         
    the incentives        were       paid   from   pension   a   trust.    
                                                                                                       4884,  line   instructions   18         for  more      information.       
                                                                                                                                                                                            17

- 18 -

  •   Recipients  born  after  January  1,  1956,  received                                                   following section         “Retirement  Benefits Election                     for    Tier   2   and  
    retirement benefits from SSA exempt employment, and                                                       Tier      3 Surviving  Spouses”  for  further  instruction.    
    were  retired  as  of  January  1,  2013may   deduct                                       up  to     
                                                                                                              Retirement Benefits Election for Tier 2 and Tier 3 
    $35,000   in  qualifying  retirement and                         pension      benefits                 if
                                                                                                              Surviving Spouses 
    single   or  married  filing separately                       or  $55,000               if married  
    filing      a joint  return.          If both  spouses on                       a joint  return              If you  are      a surviving  spouse     who                was  born   after  1945  and         
    qualify, the       maximum               deduction  increases      to $70,000.                            has reached    the      age   67,   of has   not                remarried,  and    claimed      a
  •   All  other  recipients  born  after  January  1,  1956,   all                                           subtraction   for     retirement  and pension                       benefits  on  a      return     
    retirement   and         pension  benefits are                   taxable    and      you   are            jointly filed  with      the   decedent   the   in              year     your   spouse  died,  
    not  entitled          to a pension  subtraction.                                                         you  may  elect      claimto     the  larger      either:of              
For  help calculating           the retirement             and      pension  subtraction,  see                (a)                                                               or
                                                                                                                 Your Michigan Standard Deduction                                  
“Which Section of Form 4884 Should I Complete?”      on page  20.                                             (b)  The  retirement  and  pension  benefits  subtraction  based  on  
                                                                                                              the  older  deceased  spouse’s  year of      birth  subject to      the  limits  
Retirement Benefits from a Deceased Spouse                                                                    available  for   single   a filer.  
Retirement  benefits  received                               as a survivor    generally        have   a       The   “Which  Deduction  Do I      Claim?” guide                         may    be  used            
distribution code                       of 4 on  federalthe     Form  1099-R.  The  1099-R                    for   assistance.  To  determine the        amount                  for  (a),  follow    the        
reports retirement          benefits               to the  Internal  Revenue  Service and                     instructions     based    on  your  year of      birth for               either  Schedule           
it      is sent by   the  pension  administrator paying                        the  benefits.                    1, line  24   or   25  starting on    page                  15.  To  determine   the             
If      a surviving  spouse  claimed   a   subtraction                      for  retirement        and        amount    for  (b),  use “     Which  Section  of  Form 4884  Should 
pension  benefits  on      a return jointly                       filed  with the    decedent              in   I Complete?       ” on  page   20      to complete                Section    A,                  B or C of
the  year  your spouse           died        and   the    surviving          spouse      has   not            Form 4884.       
remarried, then           the  surviving          spouse  may claim                the  retirement  
and     pension  benefits subtraction                    that     would      have     applied             
based  on  the  year      of birth      of the  older      of the  surviving spouse                              
or  the  deceased spouse.                     If a surviving            spouse    did    not   claim                           Which Deduction Do I Claim? 
    a subtraction for       retirement  and  pension benefits                         on      a return                                 Claim the larger deduction. 
jointly filed       with   the   decedent      in the year               your   spouse  died   or   
the surviving         spouse    has         remarried,           then   claim    the    retirement                a. Enter your Michigan Standard 
and  pension benefits           subtraction            based         on  the  year      of birth   of             Deduction based on your year of 
the filer    (or   older   spouse         if remarried).                                                          birth  ................................................... 
       If the  surviving  spouse was                  born       during    the period                      
January      1, 1946       through  January                       1, 1956    and  has reached                     b. Enter the retirement and pension 
the  age      of 67,      typically  the  retirement  and pension                        benefits                 benefits deduction based on your older 
                                                                                                                                                            .... 
subtraction          cannot  be  claimed on                 Form     4884     because          the                deceased spouse’s year of birth
surviving       spouse  would  claim                        a standard       deduction  on the            
Schedule      1. Except,  the surviving                  spouse       may     elect         to continue  
                                                                                                                  When (a) is larger, claim your Michigan Standard Deduction on 
to     claim   the  retirement  and pension                      benefits    subtraction        on                Schedule 1 and do not submit Form 4884. 
Form 4884             if the  surviving spouse                was born        during    the     period    
                                                                                                                  When (b) is larger, submit Form 4884 with a complete filing. 
January      1, 1946       through  January                       1, 1956    and  has reached                     Refer to Form 4884, line 7e instructions on page 19. 
the age           of 67,  has  not  remarried,  and claimed                            a subtraction  
for     retirement    and  pension  benefits on                            a return   jointly     filed  
with the     decedent            in the year         your spouse            died.  Refer             to the  

                                                                              Retirement Benefits Deduction 
                                    Tier 1                                                              Tier 2                                            Tier 3 
                     Taxpayers born before 1946                                  Taxpayers born 1946 through 1952                            Taxpayers born after 1952 
           All public benefits received and private                             † No retirement deduction on Form                      Before Reaching Age 67: 
           benefits up to $56,961 for a single                                  4884. See Tier 2 Michigan Standard 
           or married filing separate return or                                 Deduction on Schedule 1, line 24                       * † No deduction 
           $113,922 for a joint return 
                                                                                                                                       After Reaching Age 67: 
                                                                                                                                       † No retirement deduction on Form 
                                                                                                                                       4884. See Tier 3 Michigan Standard 
                                                                                                                                       Deduction on Schedule 1, line 25 
           * Taxpayers in Tier 3 who receive pension benefits from employment with governmental agencies not covered by the 
           Social Security Act may be eligible for a pension deduction. See instructions for Form 4884, line 17 and line 18. 
           † Taxpayers who receive pension benefits from a deceased spouse, see  “Retirement Benefits from a Deceased 
           Spouse” and “Retirement Benefits Election for Tier 2 and Tier 3 Surviving Spouses”. 
           NOTE: For more detailed information on retirement tiers, see “Who May Claim a Pension Subtraction” on page 17. 
18

- 19 -

                           Line-by-Line Instructions for  Pension Schedule  (Form 4884) 
Visit      www.michigan.gov/iit                   for   help   calculating  the                       Line   8C:             If an    individual        has  multiple retirement                  and         
retirement  and  pension  subtraction                  .                                              pension  benefits  from  the  same  Payer  FEIN  and  distribution  
Before      completing  Form  4884, refer                    to   “Which Section of                   code,  combine  those  amounts      theon                    same  line. 
Form 4884 Should I Complete?”                                                                         Line  8D:  List  the  distribution  code  from  box 7 of          the  federal  
NOTE:   For  purposes of               this  form,     single     limits     apply   to               Form  1099-R. 
taxpayers  who  are  married  filing  separately.                                                     Line  8F:  Include  the  taxable  amount      of retirement      or pension  
Lines not listed are explained on the form.                                                           reported      in federal        AGI.     Use     these     amounts          when       completing  
Lines  1,  2,  and  3:            Enter  your  name(s)  and Social             Security               the  applicable  section      in Part          4. If you  are      a part-year  resident  
number(s).       If you       are   married      filing  separate returns,           enter            only use    the   portion        from     the    Michigan         Schedule          NR,     line   10      
both  Social  Security  numbers,  but  do  not                    enter  your  spouse’s               column B.   
name.                                                                                                 Line  9:      For   purposes  of this             line,    single    limits        apply    to          
Lines 4 and 5:   Enter  your  year(s)      ofbirth. If      you  are  married                         taxpayers  who are              married filing          separately.  
and  filing  separately,  do  not  enter  your  spouse’s  year      birth.of                          Line 10:            If you      or your  spouse        reported  any  retirement and                      
Line 6:  Check  the  box      bothif            criteria  are  met:                                   pension  benefits  from service                         in the   U.S.    Armed  Forces               or   
  •      If the  older      ofyou or      your  spouse  (if  filing      jointa        return)        Michigan                                                                                                  
                                                                                                                      National Guard, or              taxable       railroad       retirement                   
                                                                                                      benefits reported             on  Schedule             1, line 11,   enter      these     amounts       
    was  born  after January            1,      1956 (or  was     born  in      1955 and           
                                                                                                      on this   line.   
    died  during  the  tax  year  before  reaching  age  67)  
  •   You or      your  spouse (if      filing a      joint  return)  were  retired as                Line                                                                                                   
                                                                                                             16:  Carry this             amount          to Schedule   1, line               26.  Do    not 
    of   January      1, 2013  and also          received     retirement       benefits               complete                                            
                                                                                                                    Section     B or Section C.
    from  SSA  exempt  employment.                                                                    Line   17:   If  you checked             either       box   23C     or 23G         from                 
Lines  7a  through  7c:       If you             are   receiving  retirement and                      Schedule                                                                                                  
                                                                                                                      1, the       maximum            is increased by $15,000.                      If you 
pension  benefits  from a      deceased  spouse or      are  claiming  the                            checked                                                                                                   
                                                                                                                  both boxes 23C and 23G the maximum   is increased 
retirement   and  pension  benefits subtraction                   based       on  your                by                
                                                                                                          $30,000.  
deceased  spouse’s  year      birth,of             enter  your  deceased  spouse’s                        If the  older      of you       or  your    spouse      was born           after                     
name,  Social  Security number                  and    year   of      birth. If      you are          January      1,  1956, was           retired   as    of  January         1, 2013         and            
filing   your    final  joint tax       return   because      your    spouse     died                 received                                                                                               
                                                                                                                   retirement         benefits from SSA exempt                          employment,          
during  the  tax  year,    do not  complete  Part          check2 or             box  8B.             you                                                                                                    
                                                                                                            should use Section                   B to calculate the               deduction       for        
NOTE:   When  completing Form                     4884,       surviving      spouse                   retirement                                                                                             
                                                                                                                     and pension benefits. These taxpayers may deduct 
means  the  deceased  spouse  died  prior to      the  current  tax  year                             up                                                                                                     
                                                                                                            to $35,000   in qualifying retirement and pension benefits   if
(e.g.,   when  filing      a 2022 return         the   spouse     died  in 2007).                     single                                                                                                    
                                                                                                                or married filing separately   or $55,000   if married filing 
                                                                                                         a joint    return.      If both     spouses       on       a joint    return  qualify,  the          
Deceased   spouse  benefits do                  not  include   benefits       from       a            
                                                                                                      maximum deduction                 increases            to $70,000.  
spouse  who  died in      2022. 
                                                                                                          If the older       of you      or your spouse            (if filing      a joint return)   was      
Line 7d:       Check  the  box if      your deceased              spouse     was     born          
                                                                                                      born      in 1955      and  died  during the            tax     year     before       reaching          
after   1952,     was  retired  as of      January 1,      2013, and          received                     67,    retired              as of January      1, 2013 and      received           retirement      
                                                                                                      age
retirement  benefits  from  SSA  exempt  employment.                                                                from  SSA  exempt employment,                         use      Section              B to  
                                                                                                      benefits
Line 7e:      Check  the  box if      you are          a      surviving spouse       who                          the    deduction           for  retirement       and     pension        benefits.      
                                                                                                      calculate
meets      all   the  following conditions               and  are  electing      to                       If you    are   the      unremarried        spouse      of         a decedent        who  was       
claim   the  retirement and            pension       benefits     subtraction        on               born   during  the period               January              1, 1946     to  December 31,               
Form  4884,  based  on  the  year      ofbirth of      your  older  deceased                          1952 who       had   not       reached      the  age         of 67              or of a decedent who    
spouse.                                                                                               was   born  after 1952              who  had    received         retirement           benefits          
(1)    Born   after   1945   and   is   at   least   age   67   by                                    from    employment  exempt  from social                          security         in  the  year         
    December  31,  2022  and                                                                          your  spouse  died and              had  retired                 as of January      1, 2013,        use   
(2)  Has  not  remarried  since  your  spouse  died  and                                              Section   B  to calculate              the  deduction       for  retirement              and            
(3)    Claimed      subtractiona         for  retirement  and  pension  benefits                      pension benefits.            
    on       a return  jointly  filed  with  the  decedent      thein            year  they               If you    have  taxable railroad              retirement         benefits         or                
    died                                                                                              qualifying       retirement  and pension                  benefits       from      service              
For  more  information,  see  “Retirement  Benefits  Election  for                                    in  the  U.S.  Armed Forces                       or Michigan       National           Guard  that      
Tier       2 and  Tier      Surviving3     Spouses”      pageon         18.                           was   deducted  on  Schedule                       1, line  11,  use Worksheet                      3 to  
Line   8:   If  you have          more   than    eight    qualifying         entries,                 determine your              allowable     subtraction.          
continue   those entries            on  the            2022 Michigan Pension                          Carry  this  amount                  to Schedule      1, line       26.  Do  not  complete              
Continuation Schedule (Form  4973).      youIf                     are   married          filing      Section          A or Section C.   
separate  returns,  only report            your      qualifying    retirement            and          Line  18:                If   you  checked             box         23C        or        23G     on       
pension  benefits  here,  do  not  include  your  spouse’s  retirement                                Schedule      1 and          the  older          of you    or  your  spouse was             born        
and  pension  benefits.                                                                               after  January            1, 1956       but  before  January                   2, 1961,    enter  all      
Line  8B:  For  each  qualifying  retirement  and  pension  benefit                                   qualifying       retirement  and pension                  benefits       you       received,            
attributable           toa deceased  spouse put           an  “X”     in      column B.     8         up      to $15,000.      If both        boxes  23C and           23G     on       Schedule             1   
See  instructions  for  line      for7            more  information  on  deceased                     were    checked        on      a joint   return,  the  maximum deduction                               is   
spouse  benefits.                                                                                     $30,000.      If you         are  the unremarried            spouse      of              a decedent  
                                                                                                      who  was  born after            1952,    had    reached          age   62    and      received          
                                                                                                                                                                                                      19

- 20 -

retirement benefits from employment exempt from Social For additional information and to determine your allowable
Security in the year your spouse died, enter all qualifying subtraction, refer to the “Worksheet for Filers with Taxable
retirement and pension benefits you received up to $15,000. Railroad Retirement Benefits or Qualifying Retirement and
If the older of you or your spouse (if filing a joint return) Pension Benefits from Service in the U.S. Armed Forces
was born in 1955 and died during the tax year before or Michigan National Guard and Completing Section C of
reaching age 67, and received retirement benefits from Form 4884” available on Treasury’s website.
employment exempt from Social Security, use Section C to Carry this amount to Schedule 1, line 26. Do not complete
calculate the deduction for retirement and pension benefits. Section A or Section B.
Recipients who deduct taxable railroad retirement
benefits or military retirement benefits due to service in
the U.S. Armed Forces or Michigan National Guard on
Schedule 1, line 11 may have lower deduction limits on
this line if the Schedule 1, line 11 totals more than $41,961.

Which Section of Form 4884 Should I Complete?
Using the information from line 8, complete Section A, Section B, or Section C. To determine which section of the form to complete,
answer the following questions. The first two questions will establish information about the key person, which will be referenced
throughout the remainder of the questionnaire and help determine which section should be completed.
1. What is your current filing status?
Single: If you claimed subtraction a for retirement and pension benefits on return a jointly filed with the decedent the in year your
spouse died, the key person is the older ofyou or your deceased spouse who died prior 2022, to whoever has the earlier year of
birth. Otherwise, the key person is you.
Married filing jointly: The key person is the older ofyou or your spouse. Ifeither of you have deceased a spouse who died prior to
2022, you are not eligible claim to the retirement and pension benefits subtraction based on the deceased spouse’s year birth. of
Married filing separately:The key person is you. you If have deceased a spouse, you are not eligible claim to the retirement and
pension benefits subtraction based on your deceased spouse’s year birth. of
2. What is the key person’s year of birth?
3. Does filer or spouse receive qualified retirement benefits that are included in AGI?
Yes: Continue question to 4.
No: You are not eligible for a retirement and pension benefits subtraction. Do not file Form 4884.
4. Was the key person born during the period January 1, 1946 through January 1, 1956?
Yes: Continue question to 5.
No: Continue question to 6.
5. Did the key person reach age 67?
Yes: notDo file Form 4884. Ifyou or your spouse were born during the period January 19461, through January 1956,1, use Schedule 1,
line 24 or 25 (see instructions starting on page 15).
No: If the key person was born during January 1, 1946 through December 31, 1952, complete Section B of Form 4884.
If the key person was born during January 1, 1953 through January 1, 1956, continue to question 7.
6. Was the key person born prior to January 1, 1946?
Yes: Complete Section A of Form 4884.
No: Continue questionto 7.
7. Answer the question below that corresponds to your current filing status:
Single: Doyou or your deceased spouse receive retirement benefits from SSA exempt employment and were retired as ofJanuary 1,
2013?
Married filing jointly: Do you youror spouse receive retirement benefits from SSA exempt employment and were retired as of
January 1, 2013?
Married filing separately: Do you receive retirement benefits from SSA exempt employment and were retired as of January 1, 2013?
Yes: Complete Section B of Form 4884.
No: Continue questionto 8.
8. Answer the question below that corresponds to your current filing status:
Single: Do you or your deceased spouse receive retirement benefits from SSA exempt employment and have reached age 62?
Married filing jointly: Do you or your spouse receive retirement benefits from SSA exempt employment and have reached age 62?
Married filing separately: Do you receive retirement benefits from SSA exempt employment and have reached age 62?
Yes: Complete Section C of Form 4884.
No: You are not eligible for a retirement and pension benefits subtraction. Do not file Form 4884.

- 21 -

Worksheet 3 for Filers with Taxable Railroad Retirement Benefits or Qualifying Retirement and Pension Benefits
from Service in the U.S. Armed Forces or Michigan National Guard and Completing Section B of Form 4884
1. Enter military retirement benefits due to service in the U.S. Armed Forces or Michigan National
Guard and taxable railroad retirement benefits reported on Schedule 1, line 11 .......................... 1. 00
2. Enter public retirement and pension benefits reported on Form 4884, line 8. ............................... 2. 00
3. Add lines 1 and 2........................................................................................................................... 3. 00
4. Enter private retirement and pension benefits reported on Form 4884, line 8 .............................. 4. 00
5. Enter $56,961 if single or $113,922if filing jointly.......................................................................... 5. 00
6. Subtract line 3 from line 5. If less than zero, enter $0 .................................................................. 6. 00
7. Enter the smaller of line 4 or line 6 ................................................................................................ 7. 00
8. Add line 2 and line 7 ...................................................................................................................... 8. 00
9. Enter $20,000 if single or $40,000 if filing jointly. Higher limits apply if you checked Schedule 1,
box 23C or 23G (see line 11 below) .............................................................................................. 9. 00
10. Enter the smaller of line 8 or line 9 here and on Form 4884, line 17............................................. 10. 00
Calculation for filers with benefits from employment exempt from the Social Security Act
11. Enter $20,000 if single or $40,000 if filing jointly ........................................................................... 11. 00
12. If you checked box 23C or 23G on Schedule 1, enter $15,000 for each box checked ................. 12. 00
13. Add line 11 and line 12. This is your maximum deduction for line 9 of this Worksheet ................ 13. 00

Form 4884 Various Scenarios
Scenario 1: Joint filer with the older spouse born prior to January 1, 1946 (Tier 1) with private and
public retirement/pension benefits.
Jerry and Beverly are filing a joint return. Jerry was born in 1943 and is receiving a public pension of $50,000 with a distribution
code of 7. Beverly was born in 1946 and is receiving a private pension of $70,000 with a distribution code of 7.
Step 1: After completing lines 1 through 3, Jerry and Beverly enter 1943
on line 4 and 1946 on line 5.
Step 2: They complete row 1 of line 8 by entering an X in Public for 8A,
the payer FEIN in 8C, the distribution code 7 in 8D, the name of
the payer in 8E and $50,000 in 8F...................................................... Line 8F, Row 1........................ $50,000
They complete row 2 of line 8 by entering an X in Private for 8A,
the payer FEIN in 8C, the distribution code 7 in 8D, the name of
the payer in 8E and $70,000 in 8F ..................................................... Line 8F, Row 2......................... $70,000
Step 3: Jerry and Beverly refer to the questionnaire on page 20 to decide
which Section of Form 4884 to complete. They are filing married
filing jointly so the key person is Jerry, the older of the two
spouses. For question 2, they enter Jerry’s year of birth as 1943.
They answer yes to question 3, no to question 4, yes to question 6
and complete Section A of Form 4884.
Step 4: They enter $113,922 on line 9 as they are married filing jointly....... Line 9 ....................................... $113,922

Step 5: They leave line 10 blank as it does not apply to them ....................... Line 10 ..................................... leave blank
Step 6: They subtract line 10 from line 9 and enter $113,922 on line 11...... Line 11 .................................... $113,922
Step 7: They enter $50,000 on line 12, the total of their public pension
benefits ............................................................................................... Line 12 ..................................... $50,000

Step 8: They subtract line from 12 line and 11 enter $63,922 on line 13. ..... Line ..................................... 13 $63,922
Step 9: They enter $70,000 on line 14, the total of their private pension
benefits ............................................................................................... Line .....................................14 $70,000
Step 10: They enter $63,922, the smaller oflines 13 14, or on line 15............ Line .....................................15 $63,922
Step 11: They add lines 12 and 15, enter $113,922 on line and 16 carry this Line 16. ..................................... $113,922
amount toSchedule 1, line 26................................................................... Schedule 1, line 26.................... $113,922
21

- 22 -

Scenario 2:  Single filer born in Tier 2 receiving surviving spouse benefits from a deceased 
spouse born prior to January 1, 1946 (Tier 1), has not remarried, claimed a subtraction for 
retirement and pension benefits on a return jointly filed with the decedent in the year the spouse 
died, and is electing the retirement and pension benefits subtraction. 
For tax  year   2019,    Bob and        Mary  filed   a   joint       return.  Bob  was born              in 1944  and died           October   15, 2019.      Bob   had   a   private    pension.   
Mary was  born            in 1952 and    received           a public  pension. On          the   return  jointly filed              with Bob        in the year       he died, they    claimed       a
subtraction for   retirement          and  pension        benefits.            
For tax  year    2022,  Mary continues                   to receive her          public  pension      of $46,000 and                 is also  receiving surviving      spouse benefits       from    
Bob’s  private  pension      of $7,000.  As  Mary  has  not  remarried  since  Bob’s  death,  she  follows  the  instructions  under  “Retirement  
Benefits  Election  for  Tier      2 and  Tier      3 Surviving  Spouses”  on  page  18      to determine      if she  will  claim  the  standard  deduction  
allowed      by her  year      of birth      or the  retirement  and  pension  benefits  subtraction  allowed      by her  deceased  spouse’s  year      of birth. 

    Step    1:   Mary  determines  her  Tier 2      Michigan  Standard  Deduction  would  
                 be  $20,000.   
   Step    2: In order       to      compare her      Michigan       Standard         Deduction     amount                     
                 to   the  retirement and           pension       benefits         subtraction,   Mary    also                 
                 completes  Form  4884.  After  completing  lines 1      through 3,      Mary  
                 enters  1952  on  line 4.      She  enters  Bob’s  full  name  on  line  7a,  his  
                 Social  Security  number  on  line  7b  and  1944  on  line  7c.  Bob  did  
                 not  meet  the qualification               on    box  7d,      so  Mary  skips    7d.  Mary                   
                 checks  the  box  on  line  7e.    
    Step    3: Mary completes             row  1          of line 8 by      entering   an X   in          Public for           
                 8A,  the  payer  FEIN in      8C,  the  distribution  code in      8D,  the  name  
                 of  payer      8E,in     and  $46,000      8F...................................................in               Line  8F,  Row      ........................1.    $46,000 
                 She  completes  row 2 of          line 8 by          entering an X in              Private  for  8A,  
                 an X in          8B,  the  payer  FEIN in      8C,  the  distribution  code in      8D,  
                 the  name of      payer in      8E,  and  $7,000 in      8F  .....................................               Line  8F,  Row 2.      ........................   $7,000 
   Step    4: Mary  refers to      the  questionnaire  on  page  20 to      determine  which  
                 Section      ofForm 4884      to      complete. Since             Mary’s     current     filing               
                 status  on  her  return is      single,  and  she  claimed a      subtraction  for  
                 retirement  and  pension  benefits  on a      return  jointly  filed  with  her  
                 deceased  spouse in      the  year  he  died,  the  key  person is      Bob,  the  
                 older       ofMary and    her     deceased         spouse.        Since  Bob  is the      key                 
                 person,  his  year of      birth of      1944 is      entered  on  question 2.      Mary  
                 answers  yes      toquestion 3,      no to      question 4,      and  yes      toquestion 6,      
                 so  she  completes  Form  4884 using                  Section      A.

   Step    5: She       enters  $56,961  on  line          9 asshe is      filing  single  ........................               Line     9........................................ $56,961 
   Step    6: She      leaves      line      10blank as     does     it      not   apply   her.......................   to        Line  10......................................    leave  blank 
    Step    7: She     subtracts        line   from   10      line   and   9     enters  $56,961     on  line     11....          Line  11......................................    $56,961  
   Step    8: She      enters     $46,000,      her    public        pension,       on  line  12..  .....................         Line  12......................................    $46,000  

   Step    9: Mary       subtracts        line   from   12      line   and   11     enters   $10,961   on         line  13        Line 13......................................     $10,961 

   Step  10: Mary        enters       $7,000,   the    total       private       pension   benefits,   on  line        14         Line  14......................................    $7,000  

   Step  11:   She     enters     $7,000,    the      smaller      oflines 13     14,     or  on   line    15...........          Line  15......................................    $7,000  
   Step  12: She       adds      lines   and   12    15,  enters     $53,000         on   line    16......................        Line  16......................................    $53,000  
   Step  13:   Mary makes          the    election    to claim       the retirement          and pension                        
                 benefits      subtraction  ($53,000) allowed                      by  Bob’s   year   of  birth                
                 instead     of  her  Tier 2      Michigan Standard                 Deduction       ($20,000)           Schedule        1,          line 24   .................     $0 
                 allowed   her   by       year   birth   of     because     the     it is  larger  deduction.....                 Schedule       1, line   .................   26   $53,000 

22

- 23 -

Scenario 3: Single filer born in Tier 2 receiving surviving spouse benefits from a deceased
spouse born prior to January 1, 1946 (Tier 1), has not remarried, claimed a subtraction for
retirement and pension benefits on a return jointly filed with the decedent in the year the spouse
died, and is claiming the Michigan Standard Deduction.
Liam is filing as single, was born in 1947, and is receiving wages of $9,000. Liam’s deceased spouse, Charlotte, was born in
1942 and died in 2018. Liam is receiving $12,000 in surviving spouse benefits from Charlotte’s private pension. Liam has not
remarried and on the return jointly filed with Charlotte in the year she died, they claimed a subtraction for retirement and
pension benefits.
Liam follows the instructions under “Retirement Benefits Election for Tier 2 and Tier 3 Surviving Spouses” on page 18 to
determine if he will claim the standard deduction allowed by his year of birth or the retirement and pension benefits subtraction
allowed by his deceased spouse’s year of birth.
Step 1: Liam determines his Tier 2 Michigan Standard Deduction would
be $20,000.
Step 2: In order to compare his Michigan Standard Deduction amount to
the retirement and pension benefits subtraction, Liam completes
Form 4884. After completing lines 1 through 3, he enters 1947
on line 4. He enters Charlotte’s full name on line 7a, her Social
Security number on line 7b and 1942 on line 7c. Charlotte did
not meet the qualification on box 7d, so Liam skips 7d. Liam
checks the box on line 7e.
Step 3: Liam completes row 1 of line 8 by entering an X in Private for
8A, an X in 8B, the payer FEIN in 8C, the distribution code in
8D, the name of the payer in 8E, and $12,000 in 8F....................... Line 8F, Row 1. ........................ $12,000
Step 4: Liam refers to the questionnaire on page 20 to determine which
Section of Form 4884 to complete. Since Liam’s current filing
status on his return is single, and he claimed a subtraction for
retirement and pension benefits on a return jointly filed with his
deceased spouse in the year she died, the key person is Charlotte,
the older of Liam and his deceased spouse. Since Charlotte is
the key person, Charlotte’s year of birth of 1942 is entered on
question 2. Liam answers yes to question 3, no to question 4,
and yes to question 6, therefore he completes Form 4884 using
Section A.
Step 5: Liam enters $56,961 on line 9 as he is filing single ...................... Line 9........................................ $56,961
Step 6: He leaves line 10 blank as it does not apply to him........................ Line 10...................................... leave blank
Step 7: He subtracts line 10 from line 9 and enters $56,961 on line 11..... Line 11. ..................................... $56,961
Step 8: He leaves line 12 blank. ................................................................. Line 12...................................... leave blank
Step 9: Liam subtracts line 12 from line 11 and enters $56,961 on
line 13............................................................................................. Line 13...................................... $56,961
Step 10: He enters 12,000, the total private pension benefits, on line 14 ... Line 14...................................... $12,000
Step 11: He enters $12,000, the smaller oflines 13 14,or on line 15.......... Line 15...................................... $12,000
Step 12: He adds lines and12 15, enters $12,000 on line 16. ...................... Line 16...................................... $12,000
Step 13: Liam does not make the election to claim the retirement and
pension benefits subtraction ($12,000) allowed by Charlotte’s Do not file Form 4884
year ofbirth because his Tier 2 Michigan Standard Deduction Schedule 1, line 24 ................. $20,000
($20,000) allowed his by year birth of gives the larger deduction. Schedule 1, line ................. 26 $0

- 24 -

Scenario 4:  Filer and spouse both born in Tier 2 with the older spouse born in 1948 and receiving 
surviving benefits from a deceased spouse born in 1945 (Tier 1). 
William       and    Betty  are Michigan              residents           and    are    filing      a joint      return.   William,    born  in 1948,      is receiving           public  pension                 
benefits       of$10,000 and     wages        from        a part-time            job.    Betty,     born      in 1951,       is receiving      private  pension  benefits          of $20,000.                    
William’s      deceased  spouse,  Johanna, was                          born       in      1945 and    died      in 2015.         William  is receiving       $7,500  in surviving        spouse                  
pension benefits         from     Johanna’s        private        pension.           

   Step    1: Since William            has   remarried           and      has      reached       the age         of  67,             
                 William  and  Betty no               longer          qualify      for      a pension        deduction.              
                 Instead,     they  qualify for             the       standard        deduction        against        all            
                 income       (wages,  interest, pension                       benefits       from    an older                       
                 deceased  spouse,  etc).  As the                     older      of      William and         Betty       was         
                 born   1948   in      (age     2022),     74 in         they       do   not   complete           Form      4884     
                 and instead      complete            Schedule   lines   1,               24   and     25     for   the    Tier      2
                 Michigan Standard               Deduction.....................................................                       Do not     file  Form    4884.  

Scenario 5: Single filer born after January 1, 1956 (Tier 3) with retirement/pension benefits and 
receiving surviving benefits from a deceased spouse born in 1944 (Tier 1). 
Howard was      born          in 1960 and           is receiving      a private  pension      of $40,000.  Howard’s  deceased  spouse,  Edith,  was born                                             in 1944  
and died       in 2006.  On the       return  jointly filed                     in 2006,  they claimed                   a subtraction for   retirement  and pension                benefits.  Howard         is
currently receiving      $30,000             in surviving spouse                   pension  benefits from                 Edith’s      private  pension.      

   Step    1: After  completing  lines      1 and       2, Howard  enters  1960  on  line  
                     4. Howard      is receiving  pension benefits                          from            a deceased  
              spouse,   so       he  then  completes line                            7. He    enters  Edith’s  full            
              name  on  line  7a,  her  Social  Security  number  on  line  7b,  and  
              1944 on       line     7c.   Edith did          not meet             the qualification              on   box     
              7d,      so Howard skips           7d.      Howard                is also not    eligible            to check  
              the box    on    line     7e,            so he continues      to line 8.   
   Step    2: Howard completes               row               1 of  line            8 by  entering an                   X in  
              Private  for  8A,  the            payer  FEIN                     in 8C,   the distribution             code     
              in 8D,     the   name          of the payer              in 8E and    $40,000               in 8F.............      Line 8F,  Row           1 . .................... $40,000 
              He completes           row               2 of line      8 by entering          an            X in Private for    
              8A, an              X in 8B, the   payer       FEIN               in 8C, the     distribution           code     
              in 8D,     the   name          of the payer              in 8E and    $30,000               in 8F.............      Line 8F,  Row       2. .....................     $30,000 
   Step    3: Howard refers         to  the   questionnaire                 on page         20 to     decide                   
              which Section                of Form        4884      to complete.                 Howard      is filing  
                    a single return.    He     claimed               a subtraction for            retirement           and     
              pension  benefits  on                   a return        jointly      filed  with his           deceased          
              spouse Edith                in the  year      she  died,  therefore the                 key        person        
                     is Edith,   the   older      of Howard             and      his   deceased  spouse. For                   
              question      2, Howard enters                 Edith’s            year          of birth      as 1944. He        
              answers yes              to question      3, no      to question      4, yes      to question   6   
              and completes           Section                 A of Form 4884.            
   Step    4: He     enters  $56,961          on  line                      9 as he is filing single.  ...................        Line   9.....................................    $56,961 
   Step    5: Howard       leaves       line        10 blank ....................................................                 Line 10....................................      leave blank   
   Step    6: He     enters  $56,961          on  line       11..................................................                 Line 11.  ...................................    $56,961 
   Step    7: He leaves    line     12    blank     because           he                 is not  receiving  public             
              retirement and          pension          benefits...............................................                    Line 12....................................      leave blank  
   Step    8: He     enters  $56,961          on  line     13.    ...................................................             Line 13....................................      $56,961 
   Step    9: Howard       enters      $70,000,           the   total      private        pension      benefits,          on   
              line 14.   ......................................................................................                   Line 14....................................      $70,000 

  Step  10: He       enters  $56,961,         the   smaller                 of lines          13 or 14, on  line           15 ....Line 15....................................      $56,961 
  Step  11:   He adds   lines       12  and     15,  enters           $56,961          on line      16  and                       Line 16....................................      $56,961 
              carries this        amount            to Schedule      1, line   26...............................                  Schedule      1, line 26.    ................    $56,961 
24

- 25 -

Scenario 6: Joint filers born after January 1, 1956 (Tier 3) with retirement/pension benefits and
receiving surviving benefits from a deceased spouse born in 1944 (Tier 1).
Mark and Nancy are filing a joint return. Mark, born in 1957, is receiving a private pension of $25,000. Nancy was born in
1957. Nancy’s deceased spouse, Eduardo, was born in 1944 and died in 2008. Nancy is receiving $35,000 in surviving spouse
pension benefits from Eduardo’s private pension.
Step 1: In 2008, Nancy and Eduardo filed a joint return claiming
a retirement and pension subtraction. But since Nancy has
remarried, she is not eligible to claim the retirement and
pension benefits subtraction that would have applied based on
the year of birth of her deceased spouse. As both Nancy and
Mark were born after January 1, 1956 and did not check box
23C or 23G on Schedule 1, they are not entitled to a pension
subtraction. Do not complete Form 4884 ................................... Do not file Form 4884

Scenario 7: Filer and spouse both born after January 1, 1956 (Tier 3).
Scott and Lisa are filing joint a return. Scott, born in1957, is receiving private pension benefits $30,000. of Lisa, born 1957, in
is receiving an IRA distribution (private pension) of $20,000.
Step 1: As both Scott and Lisa were born after January 1, 1956
and did not check box 23C or 23G on Schedule 1, they are
not entitled to a pension subtraction. Do not complete
Form 4884. ............................................................................... Do not file Form 4884.

Scenario 8: Single filer born after January 1, 1956 but before January 2, 1961 (Tier 3) with
benefits from SSA exempt employment and who retired after January 1, 2013
Leigh is filing single, as was born 1957, in and receiving is pension $8,000 of from SSA exempt employment and private a
pension $10,000. of She retired 2014. in

Step 1: After completing lines 1and 2, Leigh enters 1957 on line 4.
Step 2: Leigh completes row 1 of line 8by entering an X in Public
for A,8 the payer FEIN in C,8 the distribution code in D,8 the
name the of payer in E8 and $8,000 in F.8 Line F, 8 Row 1............................ $8,000
Leigh completes row 2 of line 8by entering an X in Private
for A,8 the payer FEIN in C,8 the distribution code in D,8 the
name the of payer in E8 and $10,000 in8F...................................... Line 8F, Row 2............................ $10,000
Step 3: Leigh refers to the questionnaire on page 20 to decide which
Section of Form 4884 to complete. Her current filing status
is single, so she is the key person. She enters her year of birth
of 1957 for question 2. She answers yes to question 3, no to
question 4, and no to question 6. She answers no to question 7
because she did not retire on or before January 1, 2013. She
receives benefits from SSA exempt employment and has reached
age 62 so she answers yes to question 8 and completes Section C
of Form 4884.
Step 4: Since Leigh is single, she enters $15,000, which is the lesser Line 18........................................ $15,000
of her total retirement and pension benefits ($18,000) or the Schedule 1, line 23
maximum allowable pension deduction ($15,000) on line 18 23A. ............................................ 1957
and on the Schedule 1, line 26............................................................ 23B. ............................................ 65
NOTE: It is important for taxpayers with benefits from SSA 23C. ............................................ X
exempt employment to check the box(es) on line 23 of the Schedule 1, line 26 ..................... $15,000
Schedule 1.

- 26 -

    Scenario 9: Single filer born after January 1, 1956 (Tier 3), received retirement benefits from SSA 
    exempt employment and was retired as of January 1, 2013. 
    Matt      is filing      as single, was      born      in 1960  and  retired April                      30,   2012       and        is receiving  benefits  from  SSA  exempt  employment   of   
    $12,000  and   a   private     pension            of $30,000.  
      Step    1: After     completing            lines         1 and      2, Matt enters             1960     on    line     4.   

      Step    2: Since Matt       was    born      after    January                       1, 1956,      was      retired          as of
                 January        1,  2013, and         received          benefits          from      SSA       exempt                    
                 employment,      he checks  the  box  on  line  6........................................                                   Line   6..........................................   X 
      Step    3: Matt      completes           row              1 of line      8 by entering         an             X in Public for     
                 8A,      the  payer  FEIN                  in 8C,   the  distribution code                              in 8D,   the  
                 name      of the payer               in 8E and       $12,000             in 8F.                                             Line 8F,     Row   1   ...........................   $12,000 
                 Matt        completes         row              2 of line      8 by  entering  an                       X in Private  
                 for 8A,         the  payer      FEIN            in 8C, the       distribution           code            in 8D, the     
                 name      of the payer               in 8E and       $30,000             in 8F..................................            Line 8F,     Row   2   ...........................   $30,000 
      Step    4: Matt refers               to the  questionnaire  on page                       20            to decide     which  
                 Section      of Form           4884           to complete.          His  current filing                 status         
                      is single,       so  he      is the  key  person. For               question                  2, he   enters      
                 his   year      of birth      of 1960.              He  answers  yes                     to question      3, no  
                 to   question      4, and         no          to question      6. After                answering  yes                   to
                 question      7, Matt  completes  Section          B of Form  4884.   
      Step    5: Since Matt                is single,  he  enters $35,000,                      which               is the  lesser      
                 of   his       total  retirement and             pension        benefits           ($42,000)          or  the               Line 17.  .......................................    $35,000 
                 maximum   allowable  pension  deduction ($35,000)                                               on    line  17          Schedule 1,   line          23   
                 and  on  the  Schedule      1, line  26....................................................                       
                                                                                                                                             23A.  ............................................   1960 
                 NOTE:          It is important                for   taxpayers          with        benefits  from  SSA                 
                                                                                                                                             23B.  ............................................   62 
                 exempt   employment  to  check the                              box(es)            on  line  23  of the                
                 Schedule 1.                                                                                                                 23C.  ............................................   X 
                                                                                                                                             23D.  ............................................   X 
                                                                                                                                             Schedule       1, line   .....................   26  $35,000 

                 General Information - Homestead Property Tax Credit (MI-1040CR) 
The   request  for  your Social               Security         number                   is authorized                    students   and  others whose                 permanent      homes            are  not in         
under  USC  Section  42.  Social  Security  numbers  are  used  by                                                       Michigan   are            not    Michigan        residents.  Domicile continues                     
Treasury      to conduct  matches  against  benefit  income  provided                                                    until you           establish   new   a permanent       home.            
by   the  Social Security         Administration                  and   other       sources                              Property            tax credit   claims      may           not          be     submitted on      
to   verify  the accuracy         of   the     home      heating        and  property                                    behalf       of  minor children.           Filers   claimed           as a  dependent               
tax   credit  claims filed        for   mandatory              federal           reporting                               on   someone  else’s  return see                 instructions           for  line  24 on                                
requirements  and      to deter  fraudulent  filings.                                                                    page     correctly     32 to      report    support  received.              
Who May Claim a Property Tax Credit                                                                                      You  may  not  claim  a  property  tax  credit  if  your  total 
You  may  claim a      property tax             credit     if      all of      the following                             household  resources  are  over  $63,000.                                  In  addition, you        
apply:                                                                                                                   may      not      claim      a property tax      credit  if your         taxable   value         
                                                                                                                         exceeds           $143,000       (excluding      vacant  farmland classified               as    
  • Your  homestead      islocated in   Michigan                                                                         agricultural).  The  computed credit                is      reduced by         10  percent          
  • You  were   Michigan   a           resident   least   at          six     months   2022   of                         for      every  $1,000 (or       part      of  $1,000)   that         total  household              
  •   You  own   your        Michigan  homestead and                           property             taxes                resources           exceed     $54,000.      If filing a      part-year return,         you         
    were   levied  in 2022,          or  you    paid       rent      under       a rental                                must annualize             total  household         resources      todetermine if   the          
    contract.                                                                                                            income limitation          applies.         See   “Annualizing              Total   Household    
You can    have   only        one   homestead           at        a time, and        you          must      be           Resources”   page   on            29.  
the  occupant as      well as      the  owner or      renter.  Your  homestead  
can   be      a rented apartment        or     a      mobile home              on  a lot      in a                       Which Form to File 
mobile  home  park. A      vacation home                    or      income property                     is               Most filers          should     use  the     MI-1040CR   this   in             booklet.   you   If  
not  considered  your  homestead.                                                                                        are blind          and  own     your   homestead,       are   the   in        active  military,     
Your  homestead          youris in        state      of    domicile   . Domicile      theis                              are      an  eligible veteran,        or   an    eligible  veteran’s           surviving            
place  where  you  have your             permanent                home.          It          is the place                spouse,           complete forms       MI-1040CR         and           MI-1040CR-2               
to  which  you  plan      returnto              whenever  you  go  away.  College                                        (available          on  Treasury’s  website.)         Use  the  form  that  gives 
                                                                                                                         you a larger credit.  
26

- 27 -

If you are  blind and rent  your homestead, you  cannot  use            Total household resources do NOT include:
the MI-1040CR-2. Claim your credit on the MI-1040CR and                 •  Net operating loss deductions taken on your federal return
check box 5b if you are age 65 or younger. Check boxes 5a 
                                                                        •   Payments received by participants in the foster 
and 5b if you are blind and age 65 or older. 
                                                                        grandparent or senior companion program
When to File
                                                                        •  Energy assistance grants
If you are not  required to file  an MI-1040, you may 
                                                                        •   Government payments made directly to a third party  
file  your  credit  claim  as soon  as you  know your  2022 
                                                                        (e.g., payments to a  doctor, GI Bill  benefits, payments 
total household resources and property taxes  levied in 
                                                                        from a PELL grant and the 2022 MSHDA COVID 
2022. If you file a Michigan income tax return, your 
                                                                        Emergency Rental Assistance Program (CERA) to the 
credit claim should be included with your MI-1040 
                                                                        extent not included in AGI).
return and filed by April 18, 2023 to be considered 
timely.  To avoid penalty and interest, if you owe tax,                 NOTE: If payment is made from money withheld from 
postmark your return no later than April 18, 2023. The                  your benefit, the payment is part of total household 
filing deadline to receive a 2022 property tax credit is                resources. (For example, the MDHHS may pay your rent 
April 18, 2027.                                                         directly to the landlord.)
                                                                        •   Money received from a government unit to repair or 
Amending Your Credit Claim
                                                                        improve your homestead
File a new claim form and check the Amended Return box at               •  Surplus food or food assistance program benefits
the top of page 1 of the form. If applicable, include a copy            •   State and city income tax refunds and homestead property 
of your property tax statement(s) and/or lease agreement.               tax credits
You must file within four years of the date set for filing your         •   Chore service payments (these payments are income to the 
original income tax return.                                             provider of the service)
Delaying Payment of Your Property Taxes                                 •   The first $300 from gambling, bingo, lottery, awards, or 
Senior citizens, disabled people, veterans, surviving spouses           prizes
of veterans, and farmers may be  able to delay paying                   •   The first $300 in gifts of cash or merchandise received, or 
property  taxes.  Contact  your  local  or county  treasurer for        expenses paid on your behalf (rent, taxes, utilities, food, 
more information.                                                       medical care, etc.) by parents, relatives, or friends
                                                                        •   Amounts deducted from Social Security or Railroad 
Total Household Resources
                                                                        Retirement benefits for Medicare premiums
Total household resources are the total income (taxable and             •   Life, health, and accident insurance premiums  paid by 
nontaxable) of both spouses or of a single person maintaining           your employer
a household. They are AGI, excluding net business and farm              •  Loan proceeds
losses, net rent and royalty losses, and any carryover of a net         •  Inheritance from a spouse
operating loss, plus all income exempt or excluded from AGI.            •  Life insurance benefits from a spouse
Total household resources include the following items not 
                                                                        •   Payments from a long-term care policy made to a nursing 
listed on the form:
                                                                        home or other care facility
•   Capital gains on the sale of your residence regardless if the       
                                                                        •   Most payments from The Step Forward Michigan program.
gains are exempt from federal income tax
•   Compensation for damages to character or for personal               •  Compensation for wrongful imprisonment
injury or sickness                                                      Visit www.michigan.gov/taxtotalhouseholdresources    for 
•  An inheritance (except an inheritance from your spouse)              more information on total household resources.
•   Proceeds of a life insurance policy paid on the death of the        Special Provisions for Farmers
insured (except benefits from a policy on your spouse)                  If you received a farmland preservation tax credit in 2022, 
•  Death benefits paid by or on behalf of an employer                   you must include it in total household resources. You may 
•  Minister’s housing allowance                                         subtract the business portion of your homestead property tax 
                                                                        credit if you included it in taxable farm income. A homestead 
•   Forgiveness of debt, even if  excluded from AGI  
                                                                        property tax credit is allowed only if the gross receipts from 
(e.g., mortgage foreclosure)
                                                                        farming exceed total household resources.
•   Reimbursement from dependent care and/or medical care 
                                                                        Property Taxes Eligible for Credit
spending accounts
                                                                        Ad valorem  property taxes that  were  levied on your 
•   Scholarships, stipends, grants, and payments, except 
                                                                        homestead in  2022, including administrative collection 
government payments, made directly to third parties such 
                                                                        fees up to 1 percent of the taxes, can be claimed no matter 
as an educational institution or subsidized housing project 
                                                                        when you pay them. You may add to your  2022  taxes the 
NOTE: COVID-related government cash grants paid 
                                                                        amount of property taxes billed in  2022  from a corrected 
directly to students in higher education institutions are 
                                                                        or supplemental tax bill. You must deduct from your 2022 
included in total household resources.
                                                                        property taxes any refund of property taxes received in 2022 
•   Forgiven Paycheck Protection Program loans, include the             that was a result of a corrected tax bill from a previous year.
amount of the forgiven loan reduced by business expenses 
related to payroll, rent and utilities that were not deducted 
in determining AGI.
                                                                                                                             27

- 28 -

Do not include:                                                                                                contiguous   to  your  home and                    that      you     rent  or lease       to           
  •   Delinquent             property   taxes    (e.g.,     2021    property  taxes paid                       another  person. 
    in 2022)                                                                                                 •     If gross receipts      from     farming         are     less    than     your  household  
  • Penalty and              interest   late   on  payments   property   of           tax                      income         and       you  have  lived             in your   home          more   than       ten    
  • Delinquent  water   sewer   or               bills                                                         years,      you  may  claim the          taxes        on     your     home      and  the               
  • Property  taxes      oncottages or   second                   homes                                        farmland  adjacent  and  contiguous      to your  home. 
  • Association  dues      youron               property                                                     •        If gross   receipts  from farming                 are   less  than your                         
  •   Most  special  assessments  for  drains,  sewers,  and  roads do                                         household  income  and you                  have         lived             in your    home     less  
    not  meet  specific  tests  and  may  not      included.be                         You  may                than ten       years,      you   may     claim      the     taxes      on   your       home    and     
    include  special  assessments  only      theyif                    are  levied  using      a               five      acres  of  farmland adjacent                and      contiguous           to  your           
    uniform  millage rate,               are   based       on taxable       value,  and  are                   home. 
    either   levied      in the  entire taxing              jurisdiction      or      they are             You        may  not claim         rent  paid    for    vacant      farmland          when                  
    used    to  provide police,              fire,  or  advanced         life  support                     computing your                property    tax    credit       claim.        Farmland           owned       
    services and              are  levied  township-wide,             except       for   all          or a by      a business  entity  may not             be     claimed         for              a homestead  
    portion           of   a village.                                                                      property tax        credit          by one      of the individual          members.          
NOTE:   School               operating taxes        are     generally    only      levied                  Include       any  farmland preservation                     tax   credit    in  your       total          
on   the  non-homestead  portion      of the property                    and       may     not             household  resources.  Enter  the  amount      of credit you                                received       
be  included      in taxes  levied when             computing            the   property     tax            in  2022    on line          20 or include          it in net farm        income           on line 16.   
credit      anyon          portion   the   of home   not      used      youras     homestead.              Homestead          property  tax credits            are      not   included         in total               
Home  used  for  business.       If you                     use  part      of your home        for         household  resources.                   If you  included  this amount                     in  your         
business,  you  may  claim  the  property  taxes  on  the  living  area                                    taxable       farm income,          subtract       it from         total household                         
of  your  homestead,  but               not   the  property  taxes  on the            portion              resources. 
used for     business.         Include      acopy   U.S.   of     Form     8829 with  your  
                                                                                                           Rent Eligible for Credit 
Michigan  return. 
                                                                                                           You  must      beunder a            lease or   rental          contract   claim   to         rent    for   
Owner-occupied  duplexes.   When both                               units  are     equal,                                In  most  cases, 23       percent        of      rent paid     is      considered            
                                                                                                           credit.
you  are  limited to      50 percent            of      the tax  on  both     units,  after          
                                                                                                           property  tax  that can           be   claimed         for   credit.      The     following                
subtracting   the            school  operating taxes           from      the  total   taxes          
                                                                                                           are exceptions:          
billed. 
                                                                                                             •        If you  rent   lease   or housing      subject          to a   service charge or  
Owner-occupied income property.   Apartment building                                         and                                instead   property   of         taxes,        you     may      claim   credit   a     
                                                                                                               fees paid
duplex  owners  who  live in      one of      the units              or      single family                                 upon      10percent of   the         gross      rent    you     paid.      Enter   this    
                                                                                                               based
homeowners  who  rent      a            room(s)          tenant(s)to a     must   complete                                   on  line  55  and 10       percent           of      rent paid    on    line  56,        
                                                                                                               amount
two   calculations      to figure the            tax    they   can   claim       and  base                             follow     instructions.        
                                                                                                               and
their   credit    on  the         lower   amount.  First, subtract                 23 percent        
                                                                                                             •        If your  housing      is    exempt   from  property tax                      and   no           
of  the  rent  collected  from  the  tax  claimed  for  credit.   Second,  
                                                                                                               service  fee      is paid, you         are  not    eligible          for  a      credit.      
reduce  the  tax  claimed  for  credit by      the  amount of      tax  claimed                                                                                                                              This 
as  rental  expense  on  your  federal  return.Include a      copy   the   of                                  includes university- or college-owned housing.                                         
U.S.  Schedule Ewith your                   Michigan  return.                                                •     If your housing costs are  subsidized,                           base your         claim     on    
                                                                                                                
                                                                                                               the    amount  you  pay.  Do not                include        the    federal       subsidy            
Example:  Your home                 has    an    upstairs apartment              that   rented   is                           
                                                                                                               amount.
to                                                                                                  
        a tenant for $395 per month.  Total property taxes on your                                           •        If you  are      amobile  home  park  resident,  claim the                          $3   per    
home      are   $2,150.        Of  this  amount, $858            is      claimed as      rental      
                                                                                                               month specific             tax   on  line    10,    and     the      balance   rent   of       paid    
expense. The              calculations    are   follows:   as       
                                                                                                               on line      11.  
Step 1:                                                                                                      •        If you  are      acooperative  housing  corporation  resident 
$395               x 12= $4,740  annual    rent                                                                member,   claim           your  share of      the property                 taxes      on  the          
$4,740       x 0.23   $1,090   =    taxes       attributable   the   to     apartment                          building.       If you  live     cooperative     in a            where         residents       pay     
$2,150 total      taxes      -  $1,090   $1,060   =      taxes     attributable   owner’s   to                 rent      on  the  land  under the          building,          you    may       also   claim             
homestead                                                                                                      23     percent  of that       land     rent.             NOTE:   Do             not   take  23         
Step 2:                                                                                                        percent   your   of        total  monthly        payment.             
$2,150      total  taxes -    $858 taxes           claimed       as a business                                                                                 special  housing  facility                            
                                                                                                             •        If you  are      a resident     of      a                                                (not 
                     = $1,292 taxes       attributable   homestead   to                                        noted                                                                         Do  not  include  
                                                                                                                          above), base your claim on rent only. 
deduction
                                                                                                               other  services.   you   If         pay   rent      with        other    services       and    you     
Step 3:                                                                                                                 unable   to determine the              portion        that   constitutes         rent        
                                                                                                               are                                                                                                   
The owner’s               taxes  that  can     be   claimed       for  credit      are  $1,060,                only,     you  may determine             your      portion           of  the  property                 
the  smaller   the   of       two   computations.                                                              taxes       that  can be      claimed    for     credit        based     on square                     
Farmers.        Include farmland                taxes   your   in    property        tax    credit             footage, or,        divide     the   taxes      by  the        number   residents   of           for   
claim       if any   the   of   following      conditions         apply:                                       whom the           home      islicensed to   care.              This     information           may     
  •      If your gross        receipts   from     farming         are  greater       than   your               be  obtained                from      your        housing               facility.         Visit         
    household              income,  you  may claim            all   of   your    taxes   on                    www.michigan.gov/iit  for                         more           information              about        
    unoccupied               farmland  classified as          agricultural.        Do           not            claimants  living   special   in          housing             facilities.      
    include      taxes on          farmland     that    is not   adjacent        or                  

28

- 29 -

Example: You              pay  $750    per   month         for   room      and      board.       You       The    personal representative or claimant                             claiming       a credit  
occupy     600  square  feet of                   a 62,000     square  foot apartment                      for       a single   deceased  person or            on  a jointly      filed  credit           
building.      The  landlord pays           $54,000            in taxes    per year.                              if both    filers   became      deceased  during the           2022   tax  year,        
Step 1:   600/62,000      = 0.0097                                                                         must          prorate  taxes      to the date  of      death. Complete       lines  47         
Step 2:   $54,000   x   0.0097 $524   =              taxes      you  can     claim    for     credit       through         51  to  prorate the      property    taxes.     Annualize      total           
                                                                                                           household            resources  (see  instructions in          the     next  section).         
Home used for business.      If you  use  part      of your  apartment  
                                                                                                           Include       a copy   the   of    tax     bills   lease   or  agreements.    filing If        
or  rented  home  for business,             you       may      claim  the     rent      on   the          
                                                                                                           as    a       personal  representative  or  claimant                        of  deceased       
living  area      of your  homestead,  but  not  the  rent  on  the  portion  
                                                                                                           taxpayers          for      ajointly   filed  return, you              must  include  a 
used  for  business. 
                                                                                                           U.S.  Form           1310      or    Michigan  Claim for Refund Due a 
If You Moved in 2022                                                                                       Deceased Taxpayer                    (MI-1310)       . Enter    the     name(s)  of the        
Residents   who  temporarily lived                    outside       Michigan            may                deceased  person(s)   the   in            Filer’s  and/or       Spouse’s      Name     lines   
qualify  for           a credit       if Michigan  remained their                  state       of          and the         representative’s   claimant’s   or       name,       title,  and  address      
domicile.      Personal  belongings and                 furnishings           must         have            in the        Home    Address      line.    See  “Deceased         Taxpayer      Chart      of
remained       in  the Michigan             homestead               and   the  homestead                   Examples”   page   on           7.   
must   not   have         been  rented            or sublet     during  the temporary                     
                                                                                                           Annualizing Total Household Resources 
absence.   (See  the definitions               of     resident      on  page                     6 and    
domicile  on  page  26.)                                                                                          If you  are  filing a      part-year  credit  (for a      deceased  taxpayer or      
If  you  bought  or  sold  your  home  or  moved  during                                                      a part-year  resident),  you  must  annualize  the  total  household  
2022,   you      must  prorate your            taxes.   Complete            MI-1040CR,                     resources   to  determine if  the            credit    reduction        applies.               
Part   3,  to determine        the   taxes      that  can be        claimed        for                     (Exception:  the  surviving  spouse  filing      jointa                   claim  does  not  
credit.  Use  only  the taxes             levied            in 2022   on  each  Michigan                   have      annualizeto          the  deceased  spouse’s  income.)  
homestead,  then  prorate taxes                 based     on    days              of occupancy.              •          If you  have  checked      boxa   on  line      and5        your  annualized  
Do  not  include  taxes  on  out-of-state  property.  Do  not  include                                            total   household        resources  are less     than      $6,000     use  your         
property   taxes  for property              with              a taxable  value greater                            annualized   total  household  resources to                  determine     your         
than  $143,000.   Excluded  from  this  restriction      is unoccupied                                            percentage   of  taxes not          refundable     from      MI-1040CR                      
farmland  classified      as agricultural  by  your  assessor.                                                    Table 2 on          page  33. 
Part-Year Residents                                                                                          •         A senior,    age   65    or  older,  filing      a part-year credit   must         
    If you  lived      in Michigan      at least six        months  during the                   year,            calculate   annualized total         household          resources     before            
you  may  be  entitled          to a partial  credit.      If you  are      a part-year                           using  MI-1040CR  Table A on          page  33. 
resident, you     must     include         all  income          received                as a Michigan        •          If the  annualized      income      is more  than $54,000         for  any        
resident     in  total household            resources          (line  33).    Complete                            claimant,   use  annualized total            household          resources  to           
MI-1040CR,   Part      3, to  determine the                     taxes   eligible           to  be                 determine   the percentage           allowable          in MI-1040CR                     
claimed  for  credit      on your  Michigan  homestead.                                                           Table B on          page  33.   
Deceased Claimant’s Credit                                                                                 To  annualize  total  household  resources,  which  projects 
                                                                                                           what it would have been for a full year: 
The  estate          of a taxpayer who         died   in      2022 (or      2023     before               
                                                                                                           Step 1:   Divide  365 by      the  number of      days  the  taxpayer  was a      
filing       a claim)     may    be  entitled to      a      credit for       2022.        The            
                                                                                                           Michigan  resident in      2022. 
surviving      spouse,  other authorized                claimant,         or  personal                    
representative can         claim      this   credit.       Use     the  decedent’s            name         Step 2:   Multiply  the  answer from                 step    1      by the  taxpayer’s         
and Social      Security       number        and      the  personal        representative’s                total  household  resources  (MI-1040CR,  line  33).  The  result      is
address.       If the taxpayer       died        after  December 31,               2021,  enter            the  annualized  total  household  resources. 
the  date      ofdeath in   the    “Deceased           Taxpayer”            box      onpage 3.             Maximum Credit Limit for Deceased Taxpayers 
The  surviving spouse                       is considered         married       for     the    year      inFor   most  claimants, the             maximum       credit    limit    is $1,600.             
which  the  deceased spouse                 died    and   may       file  a joint       credit             But,       if you  are  filing      credita   for      taxpayera        who  died  during  
for  that  year.  Enter  both  names  and  Social  Security  numbers                                       2022,   the  maximum credit                of  $1,600   shall     be reduced                   
on  the  form,  and  write  “DECD”  after  the  decedent’s   name.                                         proportionately  based on      days of      occupancy.  
Sign   the  return and         write     “filing      as  surviving         spouse”        in             
                                                                                                           To  reduce  the  maximum  credit  limit of      $1,600  proportionately  
the  deceased’s  signature line.               Enter    the     date  of      death in      the           
                                                                                                           based on      days of      occupancy: 
“Deceased  Taxpayer”  box  on the                     bottom        of      page 3.      Include          
the decedent’s        income   total   in        household resources.                                      Step    1: Divide  the  number      ofdays of      occupancy  the  taxpayer  
    If filing    as      apersonal  representative  or  claimantfor   the                                  was                                                                     
                                                                                                                      a Michigan resident in   2022 by   365 days.
refund   of      a  single   deceased  taxpayer, you                          must  include                Step    2: Multiply $1,600              by  the  result  from       Step    The   1. result    
a  U.S.  Form            1310   or  Michigan Claim for Refund Due a                                               is the  maximum  credit. 
Deceased Taxpayer                (MI-1310)            . Enter       the  decedent’s            name        Example: 
in the  Filer’s   Name         line  and     the      representative’s   claimant’s   or                   Jane   passed  away on            June     30,  2022.   Following        the  steps            
name,  title  and address          in      the Home       Address        line.     See     the             above,  Jane  determines  her  prorated  maximum  credit      $800.is                        
“Deceased        Taxpayer  Chart of               Examples”         on  page       7. A                                         days      365/  days      50%=  
                                                                                                           Step 1: 181
claimant   must           prorate      to the date    of      death as      noted       in      the       
following paragraph.                                                                                       Step 2:$1,600                                
                                                                                                                                      x 50% =   $800
                                                                                                                                                                                                   29

- 30 -

The  prorated  maximum credit                 replaces       the  maximum           credit               Separated or Divorced in 2022 
of   $1,600    on  the  MI-1040CR,  lines 38,                39         or 41    as  well  as            Figure    your  credit based           on       the  taxes  you  paid  together                     
Worksheets      4 and      5, where          applicable.        The   lesser     amount      of          before    your  separation  plus the             taxes      you   paid  individually                
the  calculation      or the  prorated  maximum  credit  must  be  used                                  after  your  separation. Complete                    and  include    Form     5049         and      
on  these  lines.                                                                                        include       a schedule        showing your           computation.         For     more             
Married During 2022                                                                                      information     help     or to       you   calculate   prorated   a      share   taxes,   of        
                                                                                                         see  Michigan Homestead Property Tax Credits for Separated 
                                                                                                 
      If you married during 2022, combine each spouse’s share   of                                       or Divorced Taxpayers (Form 2105).                          
taxes or      rent  for  the  period of      time  you or      your  spouse  lived                                     Karl  and  Cathy  separated  on  October      2,                    2022    . The  
                                                                                                         Example: 
in   separate  homesteads  prior to      getting married.                  Then      add                            taxes   on  the home          they    owned      were     $1,860.        Cathy           
                                                                                                         annual
this      theto  prorated  taxes      rentor         for  your  marital  home  after                                        to live      in the home      and   Karl  moved               to an apartment  
                                                                                                         continued
your  marriage.  You  are  only  allowed      claimto                   rent  and  taxes                   October           2 and paid       $350    per  month      rent   for  the   rest            of the  
                                                                                                         on
on  homesteads  located      Michigan.in                                                                 year.   Cathy   earned  $20,000  and Karl                   earned    $25,000.         They         
Filing a Joint Return and Maintaining Separate                                                           lived together      for  274     days.    
Homesteads                                                                                               Step   1:    Calculate  the  prorated  total  household  resources  for  
                                                                                                         each  spouse  for  the          274  days  they  lived  together.  Divide  each  
Your     claim  must  be based         on     the    tax    or  rent  paid  on only                                   total  household  resources  by  365  days,  then  multiply  
                                                                                                         spouse’s
one    home     during a      12 month       period.        The  total  household                              figure      by  274. 
                                                                                                         that
resources  must   the   be         combined       income   both   of     you      and   your     
spouse for     the  entire   year.                                                                       Cathy  ($20,000/365)      x         274      = $15,014 
                                                                                                         Karl    ($25,000/365)      x        274      = $18,767 
Married Filing Separately and Divorced or 
Separated Claimants Schedule                                 (Form 5049)                                 Cathy   and  Karl must             each    complete        Form    5049   and  list                  
                                                                                                         income  earned  during  the  period  they  lived  together.   
This     form can       be  found    at               www.michigan.gov/taxes   .
Submit  Form  5049  with  Form  MI-1040CR,  MI-1040CR-2      or                                          Step   2:    Add   both prorated                total  household     resources                      
MI-1040CR-7       if any      theof      following  situations  apply      you:to                        together   to  determine the            total    for  the time       they lived                     
                                                                                                         together. 
  •    You  filed      as married    filing  separately,  and you             and      your      
     spouse  maintained  separate  homesteads  all  year.  Complete                                              $15,014 +      $18,767 =      $33,781 
     only  Part          Form3 of   5049.                                                                Step   3:    Divide   each  individual’s prorated                  share    of  total               
  •    You  filed      as married  filing  separately, and            you     shared        a            household  resources      theby              total  from  Step          determine2 to           the  
     homestead  with  your  spouse  all  year.                                                           percentage  attributable to      each. 
•   You filed         as married     filing  separately,  and you             and      your              Cathy    $15,014/$33,781      44%=               
     spouse    maintained  separate homesteads                    at  the   end  of                      Karl      $18,767/$33,781      56%=              
     the  year.                                                                                                     Calculate the            prorated     taxes     eligible   for  credit       for    the   
                                                                                                         Step 4: 
Filing Separate State Returns and Maintaining                                                            time they     lived      together.      Divide        the  $1,860   by  365    days,        then     
Separate Homesteads                                                                                      multiply   274   by      days.      
Spouses      who   file  separate  Michigan  income tax                    returns     and                       ($1,860/365)      x274   $1,396   =           
did not     share   a   household     during     the    tax   year    may each        claim      a       Step  5:     Calculate          each  individual’s share           of  the  prorated                 
credit.  Each    credit           is based      on the individual      taxes       or rent and           taxes.  Multiply  the  $1,396  by  the percentages                     determined           in      
individual      total  household  resources  for each                 person.       This                 Step 3.   
only  applies         to homes       located      in Michigan.        They       each  must              Cathy  $1,396      x44%   $614   =          
complete Form         5049   and      provide            an explanation      in Part 3.                  Karl  $1,396      x56%   $782   =       
Married Filing Separately and Shared a                                                                   Enter these     amounts   MI-1040CR,   on                   line  50,  column        B.   
Homestead                                                                                                Cathy  uses  lines 47           through         50,  column  A,    to      compute her               
Spouses  who  file separate          Michigan            income     tax  returns       but               share   taxes   of     for  the   remaining   days.   91        
shared      a homestead        for  the entire        year   are  entitled                to one         Karl uses     lines      52  and      53   compute   to      his   share   rent.   of       Each    
property      tax  credit.  The credit          claim       must  be  based      on    the               completes     the       remaining  lines of      MI-1040CR according                       to      
total    household      resources  of both            spouses    during     the    time                  the form    instructions.           
the    homestead  was  shared.                  A    spouse  claiming  the credit                
must     complete  Form  5049 and               include      the  total  household                       Residents of Adult Care Homes Including 
resources      for  both spouses.       A  spouse           filing  the credit                           Assisted Living Facilities 
should  also  include the            other   spouse’s       income    on   the     Other                    If you    are      a resident      of      a nursing home,      adult  foster       care          
Nontaxable      Income  line of         the     Homestead         Property         Tax                   home,   or  home for         the    aged;       including    assisted    living                      
Credit      Claim.  You  and your          spouse        may    choose     how      you                  facilities,   that  facility      is considered your             homestead.         If      the     
want      to divide the      credit.       If each spouse        claims          a portion   of          facility   provides  an  itemized statement                  that    separates      rent             
the  credit,  include      a copy      of the  claim  showing  each  spouse’s                            from  other  services, base            your     credit     on  rent.  If      the facility           
share      of the  credit   with  each  income tax              return.    Enter     only                does   not  provide an          itemized        statement      and  pays  local                     
your  portion      of the  credit      on your  MI-1040CR, line                44.                       property  taxes  (many  do  not),  you  may  claim  your  portion      of

30

- 31 -

those taxes       for     credit.   Ask the        facility  manager for           your share         If you     maintain      a homestead      and  your spouse          lives      in  an        
of  the  taxes.      If you  wish      to determine  your  share      of the  taxes                adult  care  home,  you  may  file      a joint  credit  claim.  Compute  
yourself:                                                                                          your   claim  using the        tax     on  your  homestead          and your                    
  •    For      alicensed     facility,  divide  the  amount      of property  taxes               spouse’s  rent      or share      of the  facility’s  property  tax. 
     levied      in 2022      by  the  number              of residents     for   which  the          If you     are  single     and  maintain             a homestead  (that              is not  
     facility      is licensed.                                                                    rented)   while    living           in an  adult  care  home, you        may      claim         
  •    For  an   unlicensed        facility,  divide  the square            footage     the        either  your  homestead      or your  share      of the  facility’s  property  
     claimant  occupies  by  the  square  footage      of the  facility  and                       tax,  but  not  both.  Use  the  one  that  gives  you  the  larger  credit. 
     multiply  the  result  by  the  total  property  taxes  levied  on  the                       Single Adults Sharing a Home 
     facility.                                                                                     When  two or      more  single  adults  share a      home,  each  may  file  
       If both   you     and  your   spouse       live  in the  facility,      add   your             a credit    claim      if each  was     contracted      to pay  rent or      owns a      
shares  together.      If you        lived      in the   facility  only  part              of the  share      theof   home.  Each  adult  should  file      individualan                 claim  
year,   multiply         this  amount by         the  portion   of  the     year   you             based  on  his      heror      total  household  resources,  prorated  share  
lived      at the  facility.                                                                       of  taxes  levied or      rent  paid,  and  prorated  share of      the  taxable  
Exception:        Credit      is not  allowed      if your  care  facility  charges                value.   
are  paid  directly      to the  facility          by a government  agency. 

          Line-by-Line Instructions for  Homestead Property Tax Credit (MI-1040CR) 
Lines not listed are explained on the form.                                                        Line   7:  Residency.            Check  the box         that  describes       your              
Amended  Return  ox:b                       If amending your     2022         credit, check        Michigan       residency      for  2022.      If you and      your  spouse        had      a      
the  box   the   at   top   the   of form.        See   pages   and   7    27.                     different   residency         status  during the        year,  check    a box      for          
Lines       1, 2,  and       3:  Enter       your  name(s),  address, and              full        each      ofyou. If    you    checked      box   enter   c,   the   dates   Michigan   of       
nine-digit  Social  Security  number(s).      If you  are  married  filing                         residency      2022.in     
separately, enter         both   Social      Security     numbers,      but      donot  enter      Property Tax 
your spouse’s      name.                                                                                          Homestead  Status.            Check  this box        if      the taxable         
                                                                                                   Line  8: 
Line   5:        Check  the  box  that  applies      toyou or      your  spouse          as of     value   of  your homestead             includes   unoccupied        farmland                    
December  31,  2022,      ifany.      bothIf         boxes      5aand 5b      apply,  check        classified      asagricultural by   your      assessor.        
both.                                                                                              Line 9: If the taxable value of your homestead is greater  
Line  5a:   Age  65  or  older.   This  includes  the unremarried                                  than  $143,000,  STOP;  you  are  not  eligible  for  the                                       
surviving  spouse          personof a          who  was          65olderorat      the  time      ofhomestead property tax credit.                     If     your taxable    value   less   is     
death.  You  are  considered      the65             day  before  your  65th  birthday.             than  $143,000,       enter  the  2022 taxable            value     from  your    2022          
Line 5b:   Deaf, blind, hemiplegic, paraplegic, quadriplegic,                                      property      tax  statement  or assessment               notice.   If      you do  not         
                                                                                                   know your       taxable    value,     contact  your        local  assessor.       Farmers       
or totally and permanently disabled.
                                                                                                   should  include  the  taxable  value of      all land            that  qualifies      for       
                                                                                                
  •    Deaf      means    the primary way           you    receive    messages         is          this credit     (see  instructions      for  farmers        on  page   27).       Farmers  
     through       a sense       other  than  hearing (e.g.,          lip   reading      or        should note that the $143,000 limit on taxable value does                                       
     sign  language)                                                                               not  apply  to  the  taxable  value  on  the  portion  of  their  
•    Blind  means  your  better  eye  permanently  has  20/200  vision                             homestead  that  is  attributable  to  unoccupied  farmland  
     or   less   with  corrective  lenses, or            your  peripheral         field  of        classified as agricultural. 
     vision          isdegrees20or      less.                                                      Line  10:      Read   “Property Taxes             Eligible     for  Credit”       on             
•   Totally  and  permanently  disabled  means  disabled      definedas                            page   before   27    you     complete      this  line.    
     under  Social  Security  Guidelines  42  USC  416.                      If you were           Line 11:       Read  “Rent  Eligible  for  Credit”  on page                   28  before        
     age 66 by August 31, 2022, you may not file a claim as                                        you complete        this  line.   
     totally and permanently disabled.                                                             Total Household Resources 
Line   6:  Filing  Status.   Check  the  box      to identify your                      filing                  all  taxable and     nontaxable       income        you   and      your            
                                                                                                   Include
status.  All  couples  who  are  married  under  the  laws      theof                     State                received      in 2022. If      your family       lived  in      Michigan            
                                                                                                   spouse
of  Michigan,      underor         the  laws      anotherof      state,  and  are  treated         and   one  spouse earned          wages    outside        Michigan,     include                 
as  married  for  federal  tax  purposes  must claim                      either   married         the   income  earned both           in  and  out-of-state        in your      total             
filing  jointly      marriedor        filing  separately  status  on  the  property                household        resources.  (See “Total          Household         Resources,”                  
tax  credit.      youIf     file      jointa  federal  return,  you  must  file      jointa        page 27.)     
property  tax  credit.     youIf          filed  married  filing  separately,  you                                Enter   all  compensation  received as               an   employee.              
                                                                                                   Line  14: 
must   include      the  total household            resources        of   both   spouses                        strike  pay, supplemental           unemployment           benefits                
                                                                                                   Include
unless  you  maintained  separate  homesteads.      If you filed                        your                 pay),  sick pay,       or  long-term     disability       benefits,                   
                                                                                                   (SUB
federal   return  as  head of        household           or   qualifying     surviving                              income protection         insurance,        and    any other                   
                                                                                                   including
spouse, file      your    property      tax      credit   single.   as                                           reported      toyou on   Form        W-2.      
                                                                                                   amounts

                                                                                                                                                                                              31

- 32 -

Line 15: Do not include business dividend and interest Line 21: Enter all Social Security, Supplemental Security
income reported as a distributive share on your federal Income (SSI), and/or Railroad Retirement benefits. Include
Schedule K-1 . See line 16 instructions. death benefits and amounts received for minor children or
Line 16: Enter amounts to the extent included in AGI other dependent adults who live with you. Report the amount
from: actually received for the year. Medicare premiums reported on
• U.S. Schedule C (Profit or Loss from Business). your
Social Security or Railroad Retirement statement should
be deducted.
• Part II (Ordinary Gains and Losses) of the U.S. Form 4797. Enter
Line 22: child support and all payments received as a
• Part II (Income or Loss from Partnerships and foster parent. NOTE: If you received a2022 Custodial Party
S Corporations) and Part III (Income or Loss from Estates End of Year Statement (FEN-851) showing child support
and Trusts) of the U.S. Schedule E. payments paid to the Friend of the Court, enter the child
• U.S. Schedule F (Profit or Loss from Farming). support portion here and include a copy of the statement.
• Include income items reported as a distributive share. See line 27 instructions.
If the total is negative enter “0.” Include amounts from Line 23: Enter all unemployment compensation received
sources outside Michigan. Include the above federal during 2022.
schedules with your claim. Line 24: Enter the value over $300 in gifts of cash or
Line 17: Enter amounts to the extent included in AGI merchandise received, or expenses paid on your behalf (rent,
from: taxes, utilities, food, medical care, etc.) by parents, relatives,
or friends. This includes the amount of financial support

• Part I (Income or Loss from Rental Real Estate and you received if you are claimed as a dependent on someone
Royalties) of the U.S. Schedule E. else’s return. Do not include government payments made
• Part IV (Income or Loss from Real Estate Mortgage directly to third parties such as an educational institution or
Investment Conduits (REMIC)) of the U.S. Schedule E subsidized housing project.
(rents, royalties). Line 25: Enter other nontaxable income. This includes:
• Part V (Net farm rental income or (loss) from Form 4835) • Nongovernmental scholarship, stipend or grant payments
of the U.S. Schedule E. paid directly to an educational institution
If the total is negative enter “0.” Include amounts from • Compensation for damages to character or for personal
sources outside Michigan. Include the above federal injury or sickness
schedules with your claim. • An inheritance (except an inheritance from your spouse)
Line 18:Enter all annuity, retirement, pension and individual • Proceeds of a life insurance policy paid on the death of the
retirement account (IRA) benefits. This should thebe taxable insured (except benefits from apolicy on your spouse)
amount shown on your U.S. Form 1099-R. If no taxable • Death benefits paid by or on behalf of an employer
amount is shown on your U.S. Form 1099-R , use the amount • Minister’s housing allowance
required to be included in AGI. Enter “0” if all of your • Forgiveness of debt to the extent not included in federal AGI
distribution is from your contributions made with income (e.g., mortgage foreclosure)
previously included AGI.in Include reimbursement payments • Reimbursement from dependent care and/or medical care
such as an increase in a pension to pay for Medicare charges. spending accounts
Also include the total amount of any lump sum distribution • If you are married filing separately, include your spouse’s
including amounts reported on your U.S. Form 4972 . Do income unless you maintained separate homesteads
not include recoveries of after-tax contributions or amounts during the year. Complete and include Form 5049.
rolled over into another plan (amounts rolled over into a Line 26: Enter workers’ compensation, service-connected
Roth IRA must be included to the extent included in AGI). disability compensation and pension benefits from the
You must include any part of a distribution from a Roth Veterans Administration. Veterans receiving retirement
IRA that exceeds your total contributions to the Roth benefits should enter the benefits on line 18.
IRA regardless of whether this amount is included in AGI. Line 27: Enter the total payments made to your household
Assume all contributions to the Roth IRA are withdrawn by MDHHS and all other public assistance payments
first. NOTE: Losses from Roth IRAs cannot deducted.be such as state adoption subsidies. Your 2022 Client Annual
Line 19: Enter net capital gains and losses. This is the Statement (DHS-1241) mailed by MDHHS in January 2023
total ofshort-term and long-term gains, less short-term and will show your total MDHHS payments. Your statement(s)
long-term losses from your U.S. Schedule D (losses cannot may include the following: Family Independence Program
exceed $3,000 ifsingle or married filing jointly, or$1,500 if (FIP) assistance, State Disability Assistance (SDA), Refugee
married filing separately). Include gains realized on the sale Assistance, Repatriate Assistance, and vendor payments for
of your residence whether or not these gains are exempt from shelter, heat, and utilities.
federal income tax. NOTE: If you received a 2022 FEN-851 (include a copy),
Line 20: Enter alimony received and other taxable income. subtract the amount of child support payments entered on
Only include alimony received if due to a divorce granted line 22 from the total MDHHS payments and enter the
prior to 2019. Other taxable income includes: awards, prizes, difference here.
lottery, bingo, and other gambling winnings over $300; Line 30: Enter total adjustments from your U.S. Form
farmland preservation tax credits if not included in net 1040, Schedule 1 . Describe adjustments to income. These
farm income on line 16; and forgiveness of debt to the extent adjustments reduce total household resources and include
included in federal AGI (e.g., mortgage foreclosure). some of the following:
32

- 33 -

  • Payments      to IRAs,  SEP,  SIMPLE,      or qualified  plans                                           Property Tax Credit 
  • Student loan      interest      deduction                                                                Line  34:     Multiply       line  33 by     3.2      percent  (0.032)         or the         
  •   Moving   expenses          incurred  by members                     of    the  Armed                   percentage        from  MI-1040CR  Table      2.           This  is  the  amount  
    Forces  on  active  duty and,         due                     to a military      order,        move                                                                personal  representative            
                                                                                                             that  will  not  be  refunded.                   The
    into or within         Michigan because                          of a permanent            change                         a credit  for      deceaseda     taxpayer  with  total  household  
                                                                                                             claiming
    in   station. Moving           expenses       when        moving                     out         of  
    Michigan      cannot         be  included              in “Other         Adjustments”               to   resources                                                                                    
                                                                                                                         of $6,000 or less           must     annualize      the       decedent’s            
    reduce total     household         resources                                                             income   and  use the        annualized         figure    to determine         the            
  • Deduction  for self-employment                    tax                                                    nonrefundable                                                                                
                                                                                                                                    percentage from Table              2. Then         use the               
                                                                                                             actual   total    household  resources      to compute the                credit.    See      
  • Self-employed  health  insurance  deduction                                                                                   Total  Household  Resources” on      page  29. 
                                                                                                             “Annualizing
  • Penalty      on early withdrawal                    of savings 
  • Alimony paid              if deductible      on your U.S.           Form        1040                     PART 1: Allowable Computation Based on 
  • Jury  duty  pay  you  gave      to your  employer                                                        Claimant Status 
  • Archer  Medical  Savings  Account  (MSA)  deduction                                                      Complete                                                                                        
                                                                                                                        only Section A, B, or C,       whichever applies to   you. 
                                                                                                             Senior  claimants  who checked               only      5a  complete       Section      A.     
  •  Health  Savings  Account  (HSA) deduction                                                               Claimants   who         checked  only 5b         or    checked  both         boxes   5a          
  •  Any  other   adjustments                 to gross     income         included  on  your                 and   5b  complete  Section B.           All     other    claimants       complete               
    2022  U.S.  Form  1040, Schedule 1.                                                                      Section    C.
Line  31:     Enter        health         insurance                  premiums,               Health          Line  37:  Enter the         percentage from             MI-1040CR Table                  A that  
Maintenance        Organization (HMO)                      premiums,              or other                   applies   to  your  total household             resources      from       line  33.               A
insurance  premiums  you paid                 for    yourself          and      your   family.               senior,                                                                          
                                                                                                                     age     65 or older, filing   apart-year            credit must calculate 
                                                                                                             annualized        total household       resources         to determine         the            
Include  the  following  premiums: 
                                                                                                             reduction percentage           using  MI-1040CR             Table       A.   
  • Medical  insurance 
  • Dental  insurance                                                                                                                MI-1040CR TABLE A: 
  • Vision  insurance                                                                                                          SENIOR CREDIT REDUCTION 
  • Prescription  drug  plan                                                                                       Total Household Resources                         Percentage 
  • Automobile  insurance  (medical  care  portion  only).                                                             $21,000 or less...........................    100% (1.00) 
                                                                                                                       $21,001 - $22,000  ........................ 96% (0.96) 
Do   not   include      any  insurance premiums                        deducted        on  lines                       $22,001 - $23,000 ........................ 92% (0.92) 
21   or  30, amounts       paid    for   income         protection              insurance                              $23,001 - $24,000 ........................ 88% (0.88) 
(long-term  disability),  long-term  care insurance,                                    or amounts                     $24,001 - $25,000 ........................ 84% (0.84) 
paid          by an employer  with  pre-tax  payroll  contributions.                                                   $25,001 - $26,000  ........................ 80% (0.80) 
You   must  reduce an            insurance        premium            by the       federal                              $26,001 - $27,000 .......................  76% (0.76) 
premium  tax  credit  received  under  the  Patient  Protection  and                                                   $27,001 - $28,000  .......................  72% (0.72) 
                                                                                                                       $28,001 - $29,000  ........................ 68% (0.68) 
Affordable  Care  Act.   Use  the  2022  U.S.  Premium  Tax Credit                                                     $29,001 - $30,000 ........................ 64% (0.64) 
Form     8962  to  calculate the          net     insurance            premium.        The                             $30,001 - $63,000 ........................ 60% (0.60) 
annual total    insurance           premium        (line    11(a)            of U.S. Form          8962 
or  the  sum         of lines    12(a)   through  23(a)      of U.S.                 Form        8962   ) 
less the  total  premium            tax   credit      (line    24            of U.S. Form        8962   )    Line  42:            If you  checked      only     5a   enter  the amount          from               
may      be claimed.                                                                                         line  38.      If you checked      only  5b     or      checked both      5a   and   5b       
                                                                                                             enter  the  amount from           line  39.  All    others   enter        the  amount            
                                                                                                             from line   41.   you   If   received    FIP       assistance   other   or       MDHHS        
                              MI-1040CR TABLE 2: 
                                                                                                             benefits       in2022, prorate     your   credit       to      reflect the  ratio  of           
              PERCENT OF TAXES NOT REFUNDABLE 
                                                                                                             income  from  other sources             to      total household        resources.    To       
         ALL GENERAL CLAIMANTS 
                                                                                                             prorate   your     credit  use the      information        from  your        form    to         
            Income                                         % of Income                                       complete MI-1040CR             Worksheet          4.   
            $0     - $63,000  .....................................    3.2% 
         OTHER CLAIMANTS *                                                                                                              MI-1040CR TABLE B: 
            Income                                         % of Income                                           HOMESTEAD PROPERTY TAX CREDIT PHASE OUT 
            $3,000      lessor     ................................... 0%                                           Total Household Resources                           Percentage 
            $3,001      - $4,000  ................................     1%                                                $54,000 or less...............................100%  (1.00) 
            $4,001      - $5,000 ................................     2%                                                 $54,001 - $55,000 ............................90% (0.90) 
            $5,001      - $6,000  ................................     3%                                                $55,001 - $56,000 ............................80% (0.80) 
            More than        $6,000.............................     3.2%                                                $56,001 - $57,000 ............................70% (0.70) 
                                                                                                                         $57,001 - $58,000  ............................60% (0.60) 
         *Other claimants           are  senior    citizens          or people                                           $58,001 - $59,000 ............................50% (0.50) 
         who are    paraplegic,        hemiplegic,  quadriplegic,                                                        $59,001 - $60,000 ............................40% (0.40) 
                                                                                                                         $60,001 - $61,000  ........................... 30% (0.30) 
         deaf,      or totally  and  permanently disabled                       or                                       $61,001 - $62,000 ........................... 20% (0.20) 
         unremarried spouse                    of an individual 65           or older.                                   $62,001 - $63,000 ............................10% (0.10) 
                                                                                                                         $63,001 - above  .................................0% (0.00) 

                                                                                                                                                                                                      33

- 34 -

Line 43: The computed credit is reduced by 10 percent for Do not include amounts paid directly to the landowner on
every $1,000 (or part of $1,000) that your total household your behalf by governmenta agency, unless payment madeis
resources exceed $54,000. Enter the percentage from with money withheld from your benefit. If you pay lot rent
MI-1040CR Table B that applies to your total household on your mobile home, subtract the $3 per month property
resources from line 33. tax from the monthly rent amount. Claim the remaining
NOTE: If you are filing a part-year credit and the balance ofrent on lines 52, 53 and on line 11. If you lived
annualized income is more than $54,000, use annualized in a special housing facility (other than cooperative housing)
total household resources to determine the percentage and received an itemized statement from your landlord that
allowable in MI-1040CR Table B. separates
rent from other services (such as food), report rent
on this line.
Alternate Property Tax Credit for Renters Age 65
PART 5: Alternate Housing Facilities
or Older
If you are completing lines 54 through 57, you must also
If you are a senior renter age 65 or older you may
qualify for the Alternate Property Tax Credit. Complete complete
line 58.
MI-1040CR Worksheet 5 to determine if you qualify. Visit Line 54: If your housing costs are subsidized, check
www.michigan.gov/iit for help calculating the Alternate box 54a and enter the total amount rent of you paid online 55
Property Tax Credit for Renters Age 65 or Older. and on line 11. Do not include amounts paid on your behalf
MI-1040CR Worksheet 5, Line B: Enter rent paid by a government agency. Complete lines 12 through 44 to
from line 53 and/or line 55. If you moved from one rental calculate your credit.
homestead to another during the last two years (also see If you lived Service in Fee Housing (even was if it subsidized
“If You Moved in 2022” on page 29), enter smaller of: housing), check box 54b and enter the amount of rent you
• The final month’s rent on your previous rented homestead paid on line 55. Do not include amounts paid on your behalf
by a government agency. Enter 10 percent of the rent on
multiplied by 12or,
lines 56 and 10 (as property taxes), and complete lines 13
• The actual rent paid from line 53 and/or line 55. through 44 calculate to your credit.
PART 4: Renters Line 57: If you lived inone of the special housing facilities
identified and rent is not itemized, check the appropriate box
See “Rent Eligible for Credit” page on 28. and calculate your prorated share of property taxes. If you
Line 52: If you rented a Michigan homestead subject to lived in a special housing facility (other than cooperative
local property taxes, enter the street number and name, housing) and received an itemized statement from your
city, landlord’s name and address, number of months landlord that separates rent from other services, do not
rented, rent paid per month, and total rent paid. Do this complete line 57 since rent reportedis on line 52. See “Rent
for each Michigan homestead rented during 2022 and for Eligible for Credit” and “Residents of Adult Care Homes
each time rental amounts changed. If you need more space, including Assisted Living Facilities” on pages 28 and 30,
include an additional sheet. Do not include more than 12 respectively.
months’ rent. If you married during 2022, see page 30.

MI-1040CR WORKSHEET 4: FIP/MDHHS BENEFITS

A. Enter amount from line 27 (FIP and MI-1040CR WORKSHEET 5: ALTERNATE PROPERTY
other MDHHS benefits) ..................... TAX CREDIT FOR RENTERS AGE 65 AND OLDER
B. Enter amount from line 33 (Total A. Enter the amount from line 42 or,
Household Resources) ...................... if line 33 exceeds $54,000, line 42
multiplied by line 43. If you received
C. Subtract line A from line B (if FIP/MDHHS, enter the amount from
amount is a negative value, enter “0”) Worksheet 4, line F ...............................
D. Divide line C by line B and enter B. Enter rent paid from line 53 and/or
percentage here ................................ line 55 ...................................................
E. If you checked only box 5a, enter C. Multiply amount on line 33 by 40%
the amount from line 38. If you (0.40) and enter here ............................
checked box 5b, enter the amount
from line 39. All others, enter the D. Subtract line C from line B. If line C
amount from line 41 here (maximum is more than line B, enter “0” ................
$1,600) ..............................................
F. Multiply line E by line D. If you are E. Enter the larger of line A or line D here
age 65 or older and you rent your home, and carry amount to your MI-1040CR,
enter amount here and on line A of line 44 (maximum $1,600) ....................
Worksheet 5.Otherwise, enter here
and on your MI-1040CR, line 42

- 35 -

TABLE 3 - FEDERAL SCHEDULES
If you file any of the following schedules or forms with your federal return you must include a copy with your Michigan income tax return:
Schedule .........................................................Additional1 Income and Adjustments Incometo
Schedule .........................................................Additional2 Taxes
Schedule 3 .........................................................Additional Credits and Payments
Schedule .........................................................Itemized A Deductions
Schedule .........................................................Interest B and Dividend Income over (if $5,000)
Schedule C.........................................................Profit Loss or From Business
Schedules D and 4797........................................Capital and Ordinary Gains and Losses
Schedule E..........................................................Supplemental Income and Loss
Schedule F..........................................................Profit Lossor from Farming
Schedule R..........................................................Credit for the Elderly Disabled or
Form 1040NR.....................................................Nonresident Alien Income Tax Return
Form 2555 ..........................................................Foreign Earned Income
Form 3903 ..........................................................Moving Expenses
Form 4868 ..........................................................Application for Automatic Extension ofTime to File U.S. Individual Income Tax Returns
Form 6198 ..........................................................At-Risk Limitations
Form 8829 ..........................................................Expenses for Business Use Your of Home
Form 461 ............................................................Limitation on Business Losses
If you have income losses or attributable other to states, you must include all relevant federal schedules and supporting statements listed above
Include Schedule K-1s which support your federal Schedules B, D, E and 4797 . The type, source and location the of income loss or must identified. be
For assistance conveying this information Treasury, to refer the to “Business, Rental Royalty & Activity Worksheet” and the instructions available
on Treasury’s website. you If do not include the federal schedules and supporting statements, processing your of return may bedelayed or your
credit/subtraction may denied. be

WORKSHEET 6 - EXEMPTION ALLOWANCE FOR SCHEDULE NR
When One Spouse Is a Full-Year Resident and the other a Part-Year or Nonresident
Computing Amount of Exemption for Part-Year or Nonresident Income
1. Michigan source income from Schedule NR, line 14, column forB spouse who is
NOT full-year a resident .........................................................................................................................1. ________________________
2. Total Income from Schedule NR, line 14, column forA spouse who isNOT a full-year resident............2. ________________________
3. Divide line by1 line and2 enter percentage here......................................................................................3. ________________________%
4. Michigan personal exemption allowance...................................................................................................4. ________________________$5,000
5. Number spouse’sof special exemptions from MI-1040, line 9b ______ $2,900x ................................5. ________________________
6. Number spouse’sof qualified disabled veteran exemption from MI-1040, line 9c_______ x $400 ......6. ________________________
7. Number spouse’sof Certificates Stillbirthof from MDHHS from MI-1040, line 9d_______ x 5,000 ...7. ________________________
8. Add lines 4, 5,and67................................................................................................................................8. ________________________
9. Multiply line by8 the percentage on line 3................................................................................................9. ________________________
Computing Amount of Prorated Exemption Amount for Dependents
10. Amount from Schedule NR, line 14 column B.......................................................................................10. ________________________
11. Amount from Schedule NR, line 14 column A .......................................................................................11. ________________________
12. Divide line 10 by line and 11 enter percentage here................................................................................12. ________________________ %
13. Multiply line 12 by exemption allowance $5,000...............................................................................13. of ________________________
14. Multiply line the 13 by number dependents of claimed...........................................................................14. ________________________
15. Multiply line 12 by the number dependents of claimed who are qualified disabled veterans
(from MI-1040, line 9c) _______ x $400 ........................................................................................15. ________________________
16. Multiply line 12 by the number dependents of claimed with special exemptions
from MI-1040, line 9b _______ $2,900.......................................................................................16. x ________________________
Computing Amount of Exemption for Michigan Resident Spouse
17. Resident spouse’s personal exemption allowance...................................................................................17. ________________________ $5,000
18. Number residentof spouse’s special exemptions from MI-1040, line 9b ______ $2,900................18. x ________________________
19. Number resident of spouse’s qualified disabled veteran exemption from MI-1040,
line 9c_______ x $400.........................................................................................................................19. ________________________
20. Number resident of spouse’s Certificates Stillbirth of from MDHHS from MI-1040,
line 9d_______ x $5,000....................................................................................................................20. ________________________
21. Add lines 17, 18, 19 and 20.....................................................................................................................21. ________________________
22. Add lines 14, 9, 15, 16, and 21 and carry Schedule to NR, line 19.........................................................22. ________________________

- 36 -

School District Code List (See MI-1040 or MI-1040CR, line 4.)  
Michigan  public  school  districts are             listed  alphabetically          with  code  numbers                     to the  left      of the  names.   When more         than    
one  district  has the          same  name,    the  county            or city    name      in parentheses      helps      you  choose  the right        district.           Residents,  
choose  the  code  for the           district  where  you   lived       on   December   31,   2022.     Call      your    local     assessor                or treasurer      if you  do  
not  know  your school             district  name.     Nonresidents,  enter  “10000”                  in the       school      district  code  box.      
31020  Adams      Twp.                         11340  Bridgman                                76090  Deckerville                                 23060  Grand    Ledge     
46020  Addison                                 47010  Brighton                                08010  Delton-Kellogg                              41010  Grand    Rapids     
46010  Adrian                                  17140  Brimley                                 17050  DeTour                                      41130  Grandville      
58020  Airport                                 46050  Britton  Deerfield                      82010  Detroit                                     62050  Grant    
79010  Akron-Fairgrove                         12020  Bronson                                 19010  DeWitt                                      42030  Grant    Twp.    
24030  Alanson                                 76060  Brown    City                           81050  Dexter                                      38050  Grass    Lake    
05010  Alba                                    11310  Buchanan                                31100  Dollar     Bay-Tamarack  City               59070  Greenville     
13010  Albion                                  28035  Buckley                                 14020  Dowagiac        Union                       82300  Grosse     Ile  Twp.   
01010  Alcona                                  56020  Bullock   Creek                         44050  Dryden                                      82055  Grosse    Pointe    
74030  Algonac                                 75020  Burr  Oak                               58050  Dundee                                      39065  Gull    Lake   
03030  Allegan                                 02020  Burt  Twp.                              78030  Durand                                      52040  Gwinn     
82020  Allen    Park                           78020  Byron                                                 China                                                Twp.
70040  Allendale                               41040  Byron   Center                          74050  East    Grand  Rapids                       11670  Hagar             
                                                                                              41090  East                                        35020  Hale    
29010  Alma                                                                                   38090  East   Jackson                              03100  Hamilton      
44020  Almont                                  83010  Cadillac                                              Jordan
04010  Alpena      Bay                         41050  Caledonia                               15060  East   Lansing                              82060  Hamtramck        
50040  Anchor Arbor                            31030  Calumet                                 33010  East       Twp.                             31010  Hancock      
81010  Ann                                     30010  Camden-Frontier                         34340  Easton          Community                   38100  Hanover-Horton Beach   
50050  Armada Twp.                             74040  Capac                                   50020  Eastpointe Rapids                           32060  Harbor     Springs  
07010  Arvon                                   25080  Carman-Ainsworth                        23050  Eaton Claire                                24020  Harbor    Creek       
29020  Ashley                                  55010  Carney-Nadeau                           11250  Eau                                         13070  Harper    Woods    
13050  Athens                                  79020  Caro                                    82250  Ecorse                                      82320  Harper               
25130  Atherton                                73030  Carrollton City-Crystal                 14030  Edwardsburg Rapids                          18060  Harrison     
60010  Atlanta Gres-Sims                       59020  Carson               Sanilac            05060  Elk                        Port Laker       64040  Hart    
06020  Au                                      76070  Carsonville-Pt.                         32050  Elkton-Pigeon-Bay                           80120  Hartford     
02010  AuTrain-Onota                           32030  Caseville City                          05065  Ellsworth River  Twp.                       47060  Hartland     
63070  Avondale                                79030  Cass                                    31070  Elm                                         33060  Haslett    
                                               14010  Cassopolis                              49055  Engadine                                    08030  Hastings     
32010  Bad  Axe                                41070  Cedar   Springs                         21010  Escanaba                                    63130  Hazel    Park    
43040  Baldwin                                 50010  Center  Line                            09050  Essexville-Hampton                          73210  Hemlock       
80020  Bangor      (Van  Buren)                05035  Central  Lake                           67020  Evart                                       62060  Hesperia     
80240  Bangor     Twp.                         59125  Central  Montcalm                       66045  Ewen-Trout          Creek                   82070  Highland      Park   
09030  Bangor      Twp.  (Bay)                 75030  Centreville                             40060  Excelsior                                   60020  Hillman     
07020  Baraga                                  15050  Charlevoix                              68030  Fairview                                    30020  Hillsdale    
19100  Bath                                    31050  Chassell   Twp.                         63200  Farmington                                  70020  Holland     
21090  Bark   River-Harris                     23030  Charlotte   
13020  Battle   Creek                          16015  Cheboygan                               18020  Farwell                                     63210  Holly    
09010  Bay  City                               81040  Chelsea                                 03050  Fennville                                   33070  Holt    
37040  Beal   City                             73110  Chesaning       Union                   25100  Fenton                                      61120  Holton    
51020  Bear   Lake                             54025  Chippewa        Hills                   63020  Ferndale                                    13080  Homer     
15010  Beaver     Island                       50080  Chippewa        Valley                  50090  Fitzgerald Rock                             03070  Hopkins        Lake
26010  Beaverton                               32040  Church                                  82180  Flat                                        72020  Houghton                Twp.
58030  Bedford                                 18010  Clare                                   25010  Flint                                       31110  Houghton-Portage             
25240  Beecher                                 63090  Clarenceville                           25120  Flushing Area                               47070  Howell     
34080  Belding                                 63190  Clarkston                               40020  Forest    Hills                             46080  Hudson      
05040  Bellaire                                63270  Clawson                                 41110  Forest                                      70190  Hudsonville       
23010  Bellevue                                39020  Climax-Scotts                           36015  Forest    Park                              82340  Huron     Valley 
25060  Bendle                                  46060  Clinton                                 19070  Fowler                                      63220  Huron              
25230  Bentley    Harbor                       50070  Clintondale                             47030  Fowlerville                                 58070  Ida      City
11010  Benton                                  25150  Clio                                    73190  Frankenmuth                                 44060  Imlay           
10015  Benzie     County  Central              12010  Coldwater                               10025  Frankfort-Elberta                           82080  Inkster   Lakes 
63050  Berkley                                 56030  Coleman                                 50100  Fraser                                      16050  Inland             
34140  Berlin    Twp.                          32260  Colfax   Twp.                           73200  Freeland                                    34010  Ionia    Twp. 
11240  Berrien    Springs                      11330  Coloma                                  62040  Fremont                                     34360  Ionia   Mountain  
27010  Bessemer                                75040  Colon                                   61080  Fruitport                                   22010  Iron                 
21065  Big   Bay  De Noc                       38040  Columbia                                29050  Fulton                                      27020  Ironwood      
62470  Big  Jackson                            39030  Comstock                                39050  Galesburg-Augusta                           52180  Ishpeming      
54010  Big  Rapids                             41080  Comstock        Park                    82050  Garden      City                            29060  Ithaca   
73170  Birch    Run                            38080  Concord                                 69020  Gaylord                                     38170  Jackson     
63010  Birmingham                              75050  Constantine                             25070  Genesee                                     58080  Jefferson    (Monroe)    
46040  Blissfield                              70120  Coopersville                            82290  Gibraltar                                   70175  Jenison    
63080  Bloomfield       Hills                  78100  Corunna                                 21025  Gladstone                                   69030  Johannesburg-Lewiston     
80090  Bloomingdale                            80040  Covert                                  26040  Gladwin                                     30030  Jonesville     
49020  Bois    Blanc  Pines                    20015  Crawford     AuSable                    45010  Glen    Lake     
15020  Boyne     City                          82230  Crestwood                               03440  Glenn     
15030  Boyne     Falls                         76080  Croswell-Lexington                      80110  Gobles      
11210  Brandywine                              33040  Dansville                               41120  Godfrey-Lee Heights 
63180  Brandon       
29040  Breckenridge                            25140  Davison                                 41020  Godwin                  
22030  Breitung      Twp.                      82030  Dearborn    Heights                     25050  Goodrich Blanc 
73180  Bridgeport-Spaulding                    82040  Dearborn                                25030  Grand     Haven     
                                               80050  Decatur                                 70010  Grand                

60

- 37 -

39010  Kalamazoo                         61060  Mona    Shores            61210  Ravenna                       38020  Vandercook     Lake    
51045  Kaleva    Norman  Dickson         58010  Monroe                    30070  Reading                       79150  Vassar  
40040  Kalkaska                          59045  Montabella                82110  Redford      Union            32650  Verona  Twp.     
25110  Kearsley                          61180  Montague                  67060  Reed    City                  59150  Vestaburg   
41140  Kelloggsville                     25260  Montrose                  79110  Reese                         39170  Vicksburg   
41145  Kenowa       Hills                49070  Moran    Twp.             61220  Reeths-Puffer                 27070  Wakefield-Marenisco        
41150  Kent    City                      46100  Morenci                   52110  Republic-Michigamme           30080  Waldron   
41160  Kentwood                          54040  Morley    Stanwood        50180  Richmond                      64090  Walkerville    
28090  Kingsley                          78060  Morrice                   82120  River    Rouge                               Lake
79080  Kingston                          50160  Mt.  Clemens              11033  River   Valley                63290  Walled           
                                         25040  Mt.                       82400  Riverview                     50230  Warren   
                                         37010  Mt.   Morris              63260  Rochester                     50240  Warren   Woods     
07040  L’Anse                                        Pleasant
50140  L’Anse    Creuse                  02070  Munising                  41210  Rockford                      63300  Waterford      Twp.
78040  Laingsburg                        61010  Muskegon                  71080  Rogers    City                27080  Watersmeet             
57020  Lake    City                      61020  Muskegon      Heights     50190  Romeo                         11320  Watervliet  
25200  Lake    Fenton                    38130  Napoleon                  82130  Romulus                       33215  Waverly    Union
31130  Lake    Linden-Hubbell            52090  Negaunee                  72010    Roscommon                   03040  Wayland              
50120  Lake   Orion                      11200  New    Buffalo            50030  Roseville Oak                 82160  Wayne-Westland Twp.   
63230  Lake             
              Shore     (Macomb)         50170  New    Haven              63040  Royal                         33220  Webberville    
11030  Lakeshore      (Berrien)          78070  New   Lothrop             17110  Rudyard                       52160  Wells Bloomfield  
                                                                                                               63160  West                  
13090  Lakeview      (Calhoun)           62070  Newaygo                   73010  Saginaw      City             65045  West   Branch-Rose  City    
50130  Lakeview       (Macomb)           52015  N.I.C.E.    (Ishpeming)   73040  Saginaw       Twp.            36025  West   Iron  County     
59090  Lakeview       (Montcalm)         11300  Niles                     81120  Saline                        70070  West  Ottawa     
25280  LakeVille                         30050  North   Adams-Jerome      46130  Sand   Creek                  38010  Western   
34090  Lakewood                          44090  North   Branch            76210  Sandusky                      82240  Westwood     
63280  Lamphere                          55115  North   Central           34120  Saranac                       25210  Westwood     Heights     
33020  Lansing                           22045  North    Dickinson        03080  Saugatuck                     62090  White   Cloud    
44010  Lapeer                            32080  North   Huron             17010  Sault   Ste.  Marie           75070  White   Pigeon    
80130  Lawrence                          61230  North   Muskegon          39160  Schoolcraft                   17160  Whitefish   Twp.   
80140  Lawton                            45040  Northport                 64080  Shelby                        58110  Whiteford   
45020  Leland   
49040  Les   Cheneaux                    41025  Northview                 37060  Shepherd Twp.     3 (Adams)   61240  Whitehall    Lake
33100  Leslie                            82390  Northville                32610  Sigel   Twp.      4 (Eccles)  81140  Whitmore             
81070  Lincoln                           38140  Northwest                 32620  Sigel    Twp.                 35040  Whittemore-Prescott       
82090  Lincoln     Park                  22025  Norway-Vulcan             11830  Sodus    Haven                33230  Williamston Run 
25250  Linden                            75100  Nottawa                   80010  South    Lake                 81150  Willow          
30040  Litchfield                        63100  Novi  Park                50200  South     Lyon                16100  Wolverine   
82095  Livonia                           63250  Oak                       63240  South     Redford             82365  Woodhaven-Brownstown         
41170  Lowell                            61065  Oakridge                  82140  South                         82170  Wyandotte     
53040  Ludington                         33170  Okemos                    63060  Southfield                    41026  Wyoming     
49110  Mackinac       Island             23080  Olivet                    82405  Southgate                     74130  Yale  
16070  Mackinaw       City               71050  Onaway    Twp.            41240  Sparta    Lake                81020  Ypsilanti  
46090  Madison      (Lenawee)            23490  Oneida                    70300  Spring               
63140  Madison      (Oakland)            51060  Onekama                   38150  Springport Charles            70350  Zeeland   
05070  Mancelona                         46110  Onsted                    73240  St. Ignace         
81080  Manchester                        66050  Ontonagon View            49010  St. Johns      
51070  Manistee                          61190  Orchard                   19140  St. Joseph    
77010  Manistique                        35010  Oscoda                    11020  St. Louis      
83060  Manton                            03020  Otsego                    29100  St.           
23065  Maple    Valley                   19120  Ovid-Elsie                06050  Standish-Sterling Twp.   
13095  Mar   Lee                         32090  Owendale-Gagetown         31140  Stanton               
14050  Marcellus                         78110  Owosso                    55120  Stephenson          
67050  Marion                            63110  Oxford                    33200  Stockbridge         
                                                                          75010  Sturgis   
76140  Marlette                          39130  Parchment                 58100  Summerfield          
52170  Marquette                         80160  Paw    Paw                02080  Superior      Central                Point. Click. File. 
13110  Marshall                          76180  Peck                      45050  Suttons     Bay 
03060  Martin                            24040  Pellston                  73255  Swan     Valley 
74100  Marysville                        13120  Pennfield                 25180  Swartz     Creek 
33130  Mason     (Ingham)                64070  Pentwater     
58090  Mason     (Monroe)                78080  Perry                     48040  Tahquamenon            
53010  Mason     County  Central         24070  Petoskey                  35030  Tawas    
53020  Mason     County  Eastern         19125  Pewamo-Westphalia         82150  Taylor    
80150  Mattawan                          17090  Pickford                  46140  Tecumseh       
79090  Mayville                          47080  Pinckney                  13130  Tekonsha            Kellogg
                                                                                                                          Secure, Fast, 
57030  McBain                 Allen Park 09090  Pinconning River          08050  Thornapple Rivers                    and Convenient! 
82045  Melvindale-North                  67055  Pine                      75080  Three        City 
74120  Memphis                           30060  Pittsford                 28010  Traverse              
75060  Mendon                            03010  Plainwell                 82155  Trenton County                Free e-file is available. 
55100  Menominee                         82100  Plymouth-Canton           59080  Tri                                  Do you qualify? 
56050  Meridian                          63030  Pontiac                   63150  Troy   
73230  Merrill                           74010  Port   Huron              32170  Ubly   
83070  Mesick       Center               39140  Portage                   13135  Union                         www.MIfastfile.org 
                                                                                          City
38120  Michigan                          34110  Portland                  79145  Unionville-Sebewaing         
21135  Mid   Peninsula                   71060  Posen                     50210  Utica   
56010  Midland                           23090  Potterville   
81100  Milan                             52100  Powell    Twp. 
79100  Millington                        12040  Quincy                    82430  Van    Buren 
68010  Mio-AuSable                                                        50220  Van    Dyke 
                                         21060  Rapid    River            69040  Vanderbilt     

                                                                                                                                                   61

- 38 -

                        Summary of Income Tax Credits, Additions, and Subtractions 
Below          is a summary      of income           tax  credits, additions,                     and      Subtractions 
subtractions  available      to taxpayers.   Detailed  information  for                                    The following subtractions are claimed on your Schedule 1; total                                
each      is provided  on  the  page  number  indicated  below.                                            subtractions are carried forward to your MI-1040, line 13. The                                  
                                                                                                           Schedule 1 line reference follows the subtraction listed below. 
Credits 
                                                                                                                                                                                           Page 
The following refundable credits may be claimed on your MI-1040.  
The line reference follows the credit listed below.                                                        Income  from  U.S.  government  obligations  
                                                                                                           (Series EE Bonds, Treasury notes, etc.)   (10) ............................12 
MI-1040    - Nonrefundable  Credits                                                  Page 
                                                                                                           Military,  Michigan  National Guard        and   taxable        
Taxes  paid      to government  units  outside  Michigan  (18)...............9                             railroad  retirement  benefits  (11)       ...............................................13 
Historic  Preservation Tax  Credit  (19) ........................................10                        Gains  from  federal column            of Michigan    
MI-1040          - Refundable Credits                                                Page                  MI-1040D  and  MI-4797  (12)         ...................................................13    
Homestead Property            Tax Credit   (25)    .........................................26             Income attributable          to another  state  (13).................................13       
Farmland Preservation          Tax    Credit  (26)       .....................................10           Compensation  received  for  active duty            in 
                                                                                                           U.S.  Armed  Forces  and taxable       Social    Security   (14)     .............13 
Earned Income        Tax   Credit    (27)..................................................10         
                                                                                                           Renaissance  zone  deduction  (15)          .............................................13   
Historic Preservation         Tax    Credit  (28)   .......................................10         
                                                                                                           Michigan  state  and city    income    tax  refunds    and        
Flow-through Entity           Tax Credit (29)      .........................................10             homestead  property  tax  credit refunds        (16).............................13           
The following credit is claimed on your MI-1040CR-7 Home Heating                                           Contributions  made      to accounts established       through         
Credit Claim form.                                                                                         MESP,  MAP  and  MiABLE (17)                ..............................................13 
Home Heating         Credit.......   See MI-1040CR-7            Instruction       Booklet                  Contract  price  for   a   MET contract    (18)   ..................................14         
                                                                                                           Charitable  contributions      to MET programs         (18).....................14             
Additions                                                                                                  Gross  income  from Michigan        oil   and   gas  activity      
The following additions          are claimed      on   your        Schedule 1; total                       and  nonferrous  metallic  minerals       extraction   (19)....................14              
additions are carried forward to your MI-1040, line 11. The                                                Exempted  Resident  tribal member          income    (20)......................14              
Schedule 1 line reference follows the addition listed below.                                               Amount  used      to determine the  credit  for  elderly          
                                                                                        Page               or  totally  and permanently    disabled    from  U.S.  Form            1040 
Gross  interest,  dividends,  and income             from     obligations       or                         Schedule R                                                                                     
                                                                                                                         (21).........................................................................14 
securities      ofstates and  their  political  subdivisions             other                             Holocaust  victim  payments (22)...............................................14              
than  Michigan  (1).....................................................................   12              Tier       2 Michigan  Standard   Deduction      (24)...............................15         
Deduction  taken  on your           federal  return    for   self-employment                               Tier       3 Michigan  Standard   Deduction      (25)...............................16         
tax      orother taxes  on  or      measured by  income       (2)          .................   12
                                                                                                           Qualifying  retirement  a-nd pension        benefits   (26).   See        Pension 
Capital  gains  from  the Michigan           column        of      the MI-1040D                            Schedule (Form  4884)...............................................................16         
or  MI-4797  (3)       .........................................................................   12
                                                                                                           Dividends,  interest,  and  capital  gains  for  senior citizens          (27)   ..16    
Certain  losses  from      a business or      property located                
in  another  state (4)...................................................................  12              Michigan  NOL  (29)     ..................................................................16  
Net  loss  from the      federal    column   of      your Michigan             
MI-1040D      orMI-4797 (5).......................................................   12   
Gross  expenses  from Michigan             oil  and    gas   activity    and         
nonferrous  metallic  minerals  extraction (6)............................              12   
Net  operating  loss  deduction used           to      reduce    AGI  (7)...........       12   
Money  withdrawn      in the tax      year   from      a      Michigan Education                     
Savings  Program  (MESP) account               if      the withdrawal      was     not  a               
qualified  withdrawal      as provided in      the MESP                  Act  (8)  ........   12
Refund  received  from      a Michigan Education               Trust     (MET)         
contract (8)       ...............................................................................   12

62

- 39 -

                                                                                           Index 
Income Tax                                                             Page                   Income property..................................................................       28 
Additions      to income..........................................................12          Line-by-line instructions          ....................................................31       
Amending  ...........................................................................7        Married filing      separately....................................................30            
Annualizing total     household    resources     ............................29               Married   2022   in     ..................................................................30    
Appeals ...............................................................................3      Mobile homes......................................................................      28 
Blind exemption..................................................................9            Moving................................................................................29        
Canadian provincial       tax  credit............................................9            Nursing homes....................................................................30             
Deaf exemption...................................................................9            Part-year residents...............................................................29            
Deceased .......................................................................6, 29         Property taxes        eligible  for  credit  ........................................27         
Direct Deposit...................................................................11           Qualifying  for   property   a     tax  credit  ...................................26           
Disabled, defined     ................................................................9       Rent  ...............................................................................28, 34   
Due date  ..............................................................................4     School district     code    list.................................................  60-61 
Earned income      tax  credit..................................................10            Senior citizens,      defined     (line   instructions)......................31   5             
Electronic  filing ..............................................................1, 3         Separated, credit         calculation...............................................30          
Estimated  payments............................................................5              Service fee   housing.............................................................      28 
Extensions ...........................................................................5       Shared housing....................................................................31            
Federal schedules..............................................................59             Special housing.......................................................28,   30,     34   
Filing requirements.............................................................3             Subsidized  housing  .......................................................28, 34   
Homestead  property....................................................10,    26              Tax-exempt housing............................................................          28 
Interest  ................................................................................4   Total Household         Resources     defined  ...................................27            
Line-by-line instructions       ....................................................9         Total Household         Resources     limits  ......................................27          
MESP ..........................................................................12,    13      Forms, Worksheets and Tables 
MET  ............................................................................12,     14   Forms 
Military  pay  ..................................................................3,    13     4642,  Michigan Voluntary Contributions Schedule  ......55-56 
Net  operating  losses................................................    7, 16,    27        4884,  Michigan Pension Schedule  .................................51-52                        
Nonresidents,  income  allocation.......................    6, 12,  49,    59                 4973,  Michigan Pension Continuation Schedule               ................53 
Out-of-state  income  tax  credit  ............................................9              5049,  Michigan Married Filing Separately and Divorced 
Part-year  residents,  income  allocation..............  6, 12, 49,    59                     or Separated Claimants Schedule ................................ 47-48 
Penalty  ..........................................................................4,      11 Schedule AMD,            Michigan Amended Return Explanation  
Pensions  and  retirement....................................17-26,        51,    53          of Changes .....................................................................57-58 
Qualified  Disabled  Veterans  exemption.............................9                        MI-1040,  Individual Income Tax Return .......................35-38 
Reciprocal  states  .................................................................6        MI-1040CR,  Homestead Property Tax Credit Claim              ...                   43-45 
Renaissance  zone  deduction .............................................13                  Schedule    1,   Additions and Subtractions  ........................41-42 
Repayments      of income  reported          in a prior  year  .................8             Schedule NR,         Nonresident and Part-Year 
Residency ........................................................................6,    9     Resident Schedule  ..........................................................49-50 
Rounding  numbers..............................................................4              Schedule W,        Withholding Tax Schedule ....................... 39-40 
School  district  code  list...............................................  60-61            Worksheets 
Special  exemptions  .............................................................9           Alternate Property        Tax   Credit   for  Renters   
Standard  Deduction  ..........................................................15             65 and      Older........................................................................34     
State  Campaign  Fund..........................................................9              Exemption Allowance           for  Schedule    NR.............................59                
Stillbirth  exemption  ............................................................9          FIP/MDHHS Benefits.........................................................34                   
Subtractions  from  income.................................................12                 Taxable Railroad          Retirement  Benefits     
Tax  credits  available  .........................................................62          or Qualified      Retirement     and  Pension    Benefits...................21                  
Voluntary  Contributions  Schedule  .............................            10,    55        Tier       3 Michigan Standard     Deduction      ................................16            
Homestead Property Tax Credit                                                                 Use Tax     ................................................................................. 8 
Alternate credit    for  senior  citizens  (renters).....................34                   Questionnaire 
Amending  .........................................................................27         Which  Section   Form   of       4884   Should   Complete...............20   I                  
Bought    orsold a   home  ......................................................29           Tables 
Cooperative housing       .........................................................   28      Federal Schedules         ...............................................................59     
Deceased claimant       ............................................................29        Homestead Property         Tax     Credit  Phase  Out.........................33  
                                                                                              Percent   Taxes   of    Not  Refundable      (MI-1040CR)   ................33                   
Delay paying    property   tax................................................27                      Credit      Reduction    (MI-1040CR)        ..............................33            
                                                                                              Senior
Disabled, defined      (line   instructions)   5 .............................31              Use Tax     ................................................................................. 8 
Divorced, credit    calculation..............................................30        
Due date............................................................................27        Miscellaneous 
Duplexes............................................................................28        New for     2022.........................................................................     2 
Farmers  .............................................................................28      Tax Assistance        ......................................................................  2 
Home used    for   business  ....................................................     28      Other Taxes 
Homestead, defined        ..........................................................26        Use Tax     .................................................................................  8 
                                                                                                                                                                                      63

- 40 -

Michigan Department of Treasury
                                                                                                             PRSRT STD 
Lansing, MI  48922
                                                                                                    U.S. POSTAGE PAID 
                                                                                                    Mich. Dept. of Treasury

                             Financial Information for Fiscal Year 2021
  This information is intended to provide an overview and broad perspective of the State’s financial operations. These figures were 
  derived from the latest Michigan Annual Comprehensive Financial Report for the fiscal year ended September 30, 2021.

    State Revenues and Financing Sources                              State Expenditures and Financing Uses                          
                            (Millions of Dollars)                                       (Millions of Dollars)
  Financing Source                               Amount    %      Financing Use                              Amount    %
  Other Revenue & Taxes         $ 36,321.1                 50.3%  General Government                $ 3,200.3          4.9%
  Income Tax                    13,508.8                   18.7%  Education                                  18,754.3  28.8%
  Sales and Use Taxes                            11,642.8  16.1%  Health and Human Services               29,794.5     45.7%
  Motor Vehicle & Fuel Taxes                      2,763.2  3.8%   Public Safety & Corrections                 3,221.8  4.9%
  State Education Tax                             2,756.2  3.8%   Conservation, Labor, Commerce &  
  Business, Corporate and Ins. Taxes   2,290.9             3.2%   Environmental Reg.                          2,739.9  4.2%
  Lottery Profits                        1,742.1           2.4%   Transportation                              4,908.2  7.5%
  Tobacco & Liquor Taxes         1,235.9                    1.7%  Tax Credits                                 884.6    1.4%
                                                                  Intergovernmental-Revenue Sharing     1,451.3        2.2%
  Total                        $72,260.9                   100.0% Interest on long-term debt                    255.2        0.4%
                                                                     Total                          $ 65,210.1         100.0%

  Figures represented in millions of dollars may not add to totals because of rounding. 

64

PDF file checksum: 2608205938

(Plugin #1/9.12/13.0)