Michigan Additions

Article ID: 33382  

Michigan Additions



Gross interest, dividends, and income from obligations or securities of states and their political subdivisions other than Michigan.

The deduction taken for self-employment tax on your federal return and for other taxes on or measured by income, such as your share of city income tax paid by partnerships or S corporations, or your share of the taxes paid by an estate or trust.

Michigan Adjustments of Capital Gains and Losses (MI-1040D) and related Michigan Sales and Other Dispositions of Capital Assets.

Losses from a business or property located in another state.

The gross expenses of producing oil and gas (subject to Michigan severance tax) to the extent deducted in AGI.

The amount of NOL deduction (NOL carryforward) used to reduce AGI. 


MI also requires you to add, to the extent not included in AGI, the amount of money withdrawn in the tax year from a Michigan Education Savings Program (MESP) account, including the MI 529 Advisor Plan, if the withdrawal was not a qualified withdrawal as provided in the MESP Act. You may first exclude any amount that represents a return of contributions for which no deduction was claimed in any prior tax year.

Refund received from a Michigan Education Trust (MET) contract. If you deducted the cost of a MET contract in previous years and received a refund from MET during the prior tax year because the MET contract was terminated, enter the smaller of: (1) the refund you received or (2) the amount of the original MET contract price including fees which you deducted in previous years.


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