The gross income from extraction of nonferrous metallic
minerals (subject to Michigan severance tax) to the extent
included in AGI. You must also add back the related
expenses on line 8. You must attach copies of your federal
schedules to substantiate your subtraction.
• Any portion of a qualified withdrawal from an MESP
account, including the MAP, to the extent included in
federal AGI. NOTE: Any amounts not included in AGI or
that are already deducted on the U.S. Form 1040 to arrive
at the AGI do not qualify for this subtraction. Attach a
copy of your federal return.
• Benefits from a discriminatory self-insured medical
expense reimbursement plan, to the extent these
reimbursements are included in AGI.
• Losses from the disposal of property reported in the
Michigan column of MI-1040D, line 13, or MI-4797,
• Amount used to determine the credit for elderly or totally
and permanently disabled from U.S. Form 1040
Schedule R. Attach a copy.
• Holocaust victim payments.