Michigan Subtractions

Article ID: 59905  

Michigan Subtractions



The following subtractions are claimed on your Schedule 1; total subtractions are carried forward to your MI-1040. The Schedule 1 line reference follows the subtraction listed below.

Income from U.S. government obligations (Series EE Bonds, Treasury notes, etc.) 

Military, Michigan National Guard and taxable Tier 1 and Tier 2 railroad retirement benefits here and on Schedule W, Table 2.

Gains from federal column of Michigan MI-1040D and MI-4797 

Income attributable to another state 

Compensation received for active duty in U.S. Armed Forces and taxable Social Security 

Renaissance zone deduction 

Michigan state and city income tax refunds and homestead property tax credit refunds 

Contributions made to accounts established through MESP 

Contract price for a MET contract 

Charitable contributions to MET programs 

Gross income from Michigan oil and gas activity and nonferrous metallic minerals extraction 

Exempted Resident tribal member income 

Amount used to determine the credit for elderly or totally and permanently disabled from U.S. Form 1040 Schedule R 

Holocaust victim payments 

Michigan Standard Deduction 

Qualifying retirement and pension benefits (24). See Pension Schedule (Form 4884)

Dividends, interest, and capital gains for senior citizens 

Michigan NOL 

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