2018 MICHIGAN€¦ · MI-1040 UNCLAIMED PROPERTY. The Michigan Department of Treasury is holding...

E-filingyourreturniseasy,fast,andsecure!

84%(morethan4million)ofallMichigantaxpayerschoosee-file. E-filedreturnsareusuallyprocessedwithin14businessdays(seepage3).Allow14daysbeforecheckingthestatusofyoure-filedreturn.

Taxpreparerswhocomplete11ormoreMichiganIndividualIncomeTaxreturnsarerequiredtoe-filealleligiblereturnssupportedbytheirsoftware(seepage3).

Freee-fileisavailable.Doyouqualify?

VisitTreasury’sWebsiteatwww.MIfastfile.orgforalistofe-fileresources,howtofindane-fileprovider,andmoreinformationonfreee-fileservices.

This booklet is intended as a guide to help complete your return. It does not take the place of the law.

Individual Income Tax FORMS AND INSTRUCTIONS

FILING DUE DATE: APRIL 15, 2019

W W W. M I C H I G A N . G OV/ TA X E S

W W W. M I FA S T F I L E .O R G

2018 MICHIGAN MI-1040

UNCLAIMED PROPERTY.TheMichiganDepartmentofTreasuryisholdingmillionsofdollarsinabandonedandunclaimedpropertybelongingtoMichiganresidents.In the past three years nearly $270 million has been returned to rightful owners.TocheckifTreasuryisholdingfundsforyouoryourfamilyvisitwww.michigan.gov/unclaimedproperty andexperiencethenewonlineclaimsprocess.

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Help With Your Taxes New for 2018Federal 2017 Tax Cuts and Jobs Act. Under the federal2017 Tax Cuts and Jobs Act, personal and dependentexemptions were suspended at the federal level. However,Michigan enacted legislation to restore the personal anddependent exemptions. See the instructions for line 9 todetermineyourexemptionamount.Homestead Property Tax Credit Updates. For 2018, thehomesteadpropertytaxcreditwasexpanded:• Thepercentageofgrossrentpaidincreasesto23%• Thelimitontotalhouseholdresourcesincreasesto$60,000• Thepercentageof totalhousehold resourcesdecreases to

3.2%• Themaximumcreditincreasesto$1,500.Formore information and to check your eligibility for thiscredit,seepage25.Michigan Standard Deduction. If theolderofyouoryourspouse(ifmarriedfilingjointly)wasbornduringtheperiodJanuary 1, 1946 through January 1, 1952, and reached theageof67onorbeforeDecember31,2018,youmaydeduct$20,000 for single or married filing separately filers or$40,000 for joint filers against all income, rather thansolely against retirement and pension income. Taxpayersthat qualify for the Michigan Standard Deduction are noteligible to deduct retirement and pension income on theMichigan Pension Schedule(Form4884).Expanded Subtraction for Retirement Benefits:Beginning January 1, 2018, those born after 1952 whoreceived retirement benefits from employment thatwas notcovered by the Social Security Act and were retired as ofJanuary 1, 2013,may deduct $35,000 for single ormarriedfilingseparatelyfilersor$55,000forjointfilersofretirementand pension benefits. If both spouses on a joint returnqualify,themaximumdeductionincreasesto$70,000.If the older of you or your spouse (if married filingjointly) was born on or after January 1, 1953 but before January 2, 1957, have reached age 62 and receive SocialSecurityexemptretirementbenefitsduetoemploymentwithagovernmentalagency,youmaybeeligibleforaretirementand pension deduction. Formore information seeMichigan Pension Schedule(Form4884).

Amended Return. Beginning with tax year 2017, usethe Michigan Individual Income Tax Return (MI-1040)and Michigan Amended Return Explanation of Changes (ScheduleAMD)tofileanamendedMI-1040.Seepage7formoredetails.City of DetroitIn January 2016, the Michigan Department of Treasurybegan processing City of Detroit Individual Income TaxReturns.YourCityofDetroitreturnmaybefiledwithyourMichiganreturn.Formoreinformationandinstructionsvisit www.michigan.gov/citytax.

Tax AssistanceThe Michigan Department of Treasury (Treasury) offersa variety of services designed to assist you, and most areavailable24hoursaday,sevendaysaweek.

IMPORTANT: To obtain information about youraccount using the Internet and Telephone Options youwillneedthefollowinginformationfromyourreturn:• SocialSecuritynumber(SSN)oftheprimaryfiler(the

filerlistedfirstonthereturn)• Taxyearofthereturn• Adjusted gross income (AGI) or total household

resources• Filing status (single, married filing jointly, married

filingseparately).

Internet Optionswww.michigan.gov/incometaxFindthefollowinginformationonthisWebsite:• Currentyearformsandinstructions• Answerstomanytaxpreparationquestions• Mostcommonlyusedtaxforms• Freeassistanceinpreparingyourreturn• Retirement, Pension, Interest, Dividends, Capital Gain

Estimators• Pay your tax due on the MI-1040, and make quarterly

estimatedincometaxandindividualincometaxextensionpayments

• Othertaxresources.Select“CheckYourTaxRefundStatus”whereyoucan:• Checkthestatusofyourreturn• Checkestimatedpaymentsyoumadeduringtheyear• CheckthestatusoflettersyouhavesenttoTreasury• Changeyouraddress• Askaspecificquestionaboutyouraccount.Telephone Options517-636-4486Automated Information ServiceWithTreasury’sautomatedphonesystem,youcan:• Requestthestatusofyourrefund• CheckthestatusoflettersyouhavesenttoTreasury• Requestinformationonestimatedpayments• Ordercurrenttaxyearforms.While most questions can be answered by the AutomatedInformation Service, customer service representatives areavailablefrom8a.m.to4:45p.m.,MondaythroughFriday.Assistance is available using TTY through the MichiganRelayServicebycalling711.Printedmaterialinanalternateformatmaybeobtainedbycalling517-636-4486.

FormsFind tax forms using the Internet and Telephone Optionslistedonthispage.Commonlyusedformsarealsoavailableat Treasury offices (see back cover), most public libraries,NorthernMichigan post offices, andMichigan DepartmentofHealthandHumanServices(MDHHS)countyoffices.

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General InformationAdjusted Gross Income (AGI)Throughout this booklet, Treasury refers to adjusted grossincome as AGI. When AGI is asked for, copy your AGIdirectlyfromyourU.S.Form 1040.Tax Rate, Exemption Allowances, and Deductions for Retirees and SeniorsTheincometaxratefor2018is4.25percent.For tax year 2018, the personal exemption allowance is$4,050, the special exemption allowance for deaf, blind,hemiplegic, paraplegic, quadriplegic, or totally andpermanentlydisabledis$2,700andtheexemptionallowanceforqualifieddisabledveteransis$400.Seepage9formoreinformation.Retirement and pension benefits included in AGI from apension or an Individual Retirement Account (IRA) maybe deductible. See Form 4884 instructions beginning on page15forfurtherdetailsregardingretirementandpensionbenefitdeductionsbasedonyearofbirthandfilingstatus.Seniorcitizensbornbefore1946maybeabletodeductpartoftheirinterest,dividends,andcapitalgainsthatareincludedin AGI. For 2018, the deduction is limited to a maximumof $11,495 for single filers and $22,991 for joint filers. SeeMichigan Schedule 1 (Schedule1)instructionsbeginningonpage12forfurtherdetailsregardingdividend/interest/capitalgainsdeductions.Filing Extension Granted for Military Personnel Serving in a Combat ZoneUnited States military personnel serving in a combat zoneonApril 15, 2019,will be given 180 days after leaving thecombat zone to file their federal and State tax returns andwill be exempt from penalties and interest.When e-filing,service men and women serving in combat zones shouldenterthewords“Combat Zone”inthepreparernotes.Whenfilingapaperreturn,print“Combat Zone”ininkonthetopofpage1oftheMI-1040.Appeals of Adjusted Refunds or CreditsTaxpayershave60daysfromtheissuanceofrefunddenials,refund adjustments, or Treasury decisions (other than finalassessment), that may be appealed under Section 21 of theRevenueAct,torequestinformalconferences.Choose e-file Instead of Paper Returns. Get Your Refund Fast!E-filing eliminates many of the errors that lengthenprocessing times. E-filed returns are usually processedwithin 14 days. Tax preparers who complete 11 or moreindividual income tax returns are required to e-file alleligible returns. Visit www.MIfastfile.org for a list ofe-file resources, how to find an e-file provider, and moreinformationonfreee-fileservices.Whene-filing,donotmailapapercopyofyourreturn.Property Tax Credits/RefundsA reminder from the Internal Revenue Service (IRS): Michigan homestead property tax credits and PrincipalResidence Exemption refunds received in 2018 may betaxable on your 2018 U.S. Form 1040. If you claimed an

itemized deduction for property taxes on your 2017 U.S.Form 1040 and then received a refund in 2018 from theStateoryourlocalunitofgovernmentforaportionofthosetaxes,youmust include thatrefundas incomeonyour2018U.S. Form 1040. If you have questions about the taxability(for federal tax purposes) of the refunds, call the IRS at1-800-829-1040.What You Should Know About Your Michigan 1099-G If you claimed itemized deductions on your 2017 federalincome tax return and received a Michigan tax refundin 2018, you will be mailed a 2018 Michigan 1099-G inearly 2019 that shows the amount of your 2017 refund thatwas issued in 2018. The refund amount will include anyamounts credited forward to 2018 estimated tax, prior yearrefundsissuedin2018,refundamountsinterceptedforbacktax assessments or other debts (such as child support orcourt-ordered garnishments), and any portion of a refundassigned topayuse taxoranyamountyoucontributedasavoluntarycontribution. Therefundamountwillnot includehomesteadpropertytaxcredits,earnedincometaxcredits,orother refundable tax credits claimed on yourMI-1040.The 1099-G is not a bill. Visitwww.michigan.gov/taxesformoreinformationaboutyourMichigan1099-G.A Note About DebtsBy law, any money you owe to the State and other stateagenciesmustbedeductedfromyourrefundorcreditbeforeitisissued.Debtsincludemoneyyouoweforpast-duetaxes,student loans, child support due to theFriendof theCourt,an IRS levy,money due to a state agency, a court-orderedgarnishment, or other court orders. Taxpayers who aremarried filing jointlymay receive an Income Allocation for Non-Obligated Spouse (Form 743) after the return is filed.Completingandfilingthisformmaylimittheportionoftherefundthatcanbeappliedtoadebt.IfTreasuryappliesallorpartofyourrefundtoanyofthesedebts,youwillreceivealetterofexplanation.Who Must File a ReturnFilea return ifyouowe tax, areduea refund,oryourAGIexceeds your exemption allowance. You should also file aMichigan return if you file a federal return, even if youdonot owe Michigan tax. This will eliminate unnecessarycorrespondencefromTreasury.If your parents (or someone else) can claim you as adependenton their return andyourAGI is$1,500or less ifsingleormarriedfilingseparatelyor$3,000orlessiffilingajointreturn,youdonotneedtofileareturnunlessyouareclaimingarefundofwithholding.Important:Ifyourincomesubjecttotax(MI-1040,line14)islessthanyourpersonalexemptionallowance(line15)andMichiganincometaxwaswithheldfromyourearnings,youmustfileareturntoclaimarefundofthetaxwithheld.

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Who Must File a Joint ReturnIfyouareconsideredmarriedforfederaltaxpurposes,youmustfileyourMichiganreturnusingeitherthemarriedfilingjointlyor married filing separately filing status. This applies to allcoupleswhoaremarriedunderthelawsoftheStateofMichiganor under the lawsof another state. If you filed a joint federalincome tax return, youmust file a jointMichigan income taxreturn.Ifyouandyourspousefiledseparatefederalreturns,youmayfileseparateorjointMichiganreturns.When to File Your ReturnAlwayscompleteyour federal taxreturnbeforeyourMichiganreturn. You may file a Michigan return even if you are notrequiredtofileafederalreturn.YourreturnmustbepostmarkednolaterthanApril15,2019,toavoidpenaltyandinterest.Paymentmustbeincludedwithyourreturn. Make your check payable to “State of Michigan” andwrite the lastfourdigitsofyourSocialSecuritynumber(s)and“2018incometax”onthefrontofthecheck.If you cannot file before the due date and you owe tax, youmayfileanApplication for Extension of Time to File Michigan Tax Returns (Form 4) with your payment. This allows anextensionoftimetofile,butnottopay.PaymentisduenolaterthanApril15,2019,otherwisepenaltyandinterestmayapply.Seepage5.Inordertoobtainarefund,youmustfileareturnclaimingtherefundwithinfouryearsof theduedate.Keepacopyofyourreturnandallsupportingschedulesforsixyears.Penalty and Interest Added for Filing and Paying LateIf you file and pay late, Treasury will add a penalty of5percentofthetaxdue.Afterthesecondmonth,penaltywillincrease by an additional 5 percent per month, or fractionthereof,uptoamaximumof25percentofthetaxdue.Ifyoupaylate,youmustaddpenaltyandinteresttotheamountdue.Visitwww.michigan.gov/taxes forthelatestinterestrates.

Identity TheftTax-related identity theft occurs when someone uses yourSocial Security number to file a tax return claiming afraudulent refund. Victims of tax-related identity theft canassist the Department of Treasury by following the stepslistedbelow:• Paperfileyourreturnandincludeallrequiredschedules.• Sendcopies,notoriginals,ofthefollowingdocuments: 1.Federalreturnandschedules(ifapplicable). 2.Identitytheftaffidavits(ifapplicable). 3.Governmentissuedphotoidentification. 4.W-2sand/or1099s.Even if the above steps are followed, the Department ofTreasurymayrequireadditionalidentityverificationandyoumaybeasked:• Tocomplete an identity confirmationquiz,which is a tool

Treasuryusestoassistintheprotectionoftaxpayersagainsttax-relatedidentitytheft.

• To provide additional supporting documentation asneeded.

Visitwww.michigan.gov/identitytheft formore informationregardingtax-relatedidentitytheft.Foreign AddressesEnter your street address and city on the “Home Address”line. Enter your province or state name, country code andforeignpostalcodeonthe“CityorTown”line in thatorder.Refertotheexamplebelow.

1. Filer’s First Name M.I. Last Name JESSICA B SMITHIf a Joint Return, Spouse’s First Name M.I. Last Name

Home Address (Number, Street, or P.O. Box)123MAINST.MONTREALCity or Town State ZIP Code QUEBECCAA1B2C3

How to Complete and File Paper ReturnsCompleting Michigan FormsTreasury captures the information from paper income taxreturns using an Intelligent Character Recognition (ICR)process. If completing a paper return, avoid unnecessarydelays by following the guidelines below so your return isprocessedquicklyandaccurately.• Use black or blue ink. Donotusepencil,redink,orfelttip

pens.Donothighlightinformation.• Print using capital letters (UPPERCASE).Capitalletters

areeasiertorecognize.• Print numbers like this: 0123456789

Donotputaslashthroughthezero( )orseven( ).• Fill check boxes with an [X]. Donotuseacheckmark.• Leave lines/boxes blank if they do not apply or if the

amountiszerounlessotherwisedirected.• Do not write extra numbers, symbols, or notes on the

return, such as cents, dashes, decimal points, commas, ordollar signs. Enclose any explanations on a separate sheetunless you are instructed to write explanations on thereturn.

• Stay within the lines whenenteringinformationinboxes.• If a form is multiple pages, allpagesmustbefiled.• Report all amounts in whole dollars. Round down

amountsof49centsorless.Roundupamountsof50centsor more. If cents are entered on the form, they will betreatedaswholedollaramounts.

When You Have FinishedIf the tax preparer is someone other than the taxpayer, he orshe must enter the business name, address, and telephonenumber of the firm he or she represents and Preparer TaxIdentificationNumber(PTIN),FederalEmployerIdentificationNumber (FEIN), or Social Security number. Check the boxto indicate ifTreasurymaydiscussyour returnwithyour taxpreparer.Assemble your returns and attachments.Donotstapleyourcheck to your return. A sequence number is printed in theupper-rightcornerofthefollowingMichiganformstohelpyouassembletheminthecorrectorderbehindyourMI-1040:• Additions and Subtractions (Schedule1)• Nonresident and Part-Year Resident (ScheduleNR)

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• Farmland Preservation Tax Credit(MI-1040CR-5)• Schedule of Taxes and Allocation to Each Agreement

(ScheduleCR-5)• Property Tax Credit(MI-1040CRorMI-1040CR-2)• Schedule of Apportionment(MI-1040H)• Underpayment of Estimated Income Tax(MI-2210)• Withholding Tax Schedule (ScheduleW)• Adjustments of Capital Gains and Losses(MI-1040D)• Adjustments of Gains and Losses From Sales of Business

Property(MI-4797)• Voluntary Contributions Schedule(4642)• Sales and Other Dispositions of Capital Assets(MI-8949)• Pension Schedule (4884)• Pension Continuation Schedule(4973)• Married Filing Separately and Divorced or Separated

Claimants Schedule(5049)• Michigan Amended Return Explanation of Changes

(ScheduleAMD)• Michigan Excess Business Loss (MI-461)• Michigan Excess Business Loss Continuation Schedule

(Form5606)• FederalSchedules(seeTable3,page59)If you are also filing a Home Heating Credit Claim (MI-1040CR-7), do not attach it to your return; fold it andleaveitlooseintheenvelope.IfyouarealsofilingaCityofDetroitreturn,donotstapleittoyourStateofMichiganreturn;folditandleaveit looseintheenvelope.Where to Mail Your ReturnMailrefund, credit, or zero duereturnsto:

MichiganDepartmentofTreasuryLansing,MI48956

Ifyouowe tax,mailyourreturnto:MichiganDepartmentofTreasuryLansing,MI48929

Make your check payable to “State of Michigan” andprint the last four digits of your Social Security number and“2018 income tax” on the front of your check. To ensureaccurate processing of your return, send one check for eachreturn.Donotstapleyourchecktoyourreturn.Do not mail your 2018 return in the same envelope with a return for years prior to 2018; mail your 2018 return in a separate envelope.Important Reminders• Missing pages. TheMI-1040,MI-1040CR,MI-1040CR-2,

andMI-1040CR-7aremultiple-page forms.Allpagesmustbe completed and submitted for Treasury to process thereturntimely.

• Use correct tax year forms. Forexample,donotusea2017formtofileyour2018return.

• Required attachments. If you do not include all therequired attachments with your return, your refundmaybe reduced, denied, or delayed. Send original forms.Donotsendphotocopies.

• Schedules received alone. Only the MI-1040, MI-1040CR,MI-1040CR-2andMI-1040CR-7formsmaybe filed alone. All other forms must be filed with acompletedMI-1040.

• Missing, incomplete, or applied for Social Security number. If you don’t have an SSN or an IndividualTaxpayer Identification Number (ITIN), apply for onethrough the IRS.Do not file yourMichigan return untilyouhavereceivedyourSSNorITIN.

Special SituationsExtensionsTorequestmoretimetofileyourMichigantaxreturn,sendapaymentofyourremainingestimatedtaxtoTreasurywithacopyofyourfederalextension(U.S.Form 4868)onorbeforetheoriginalduedateofyourreturn.Treasurywillextendtheduedate toyournewfederalduedate. Ifyoudonothaveafederal extension, file anApplication for Extension of Time to File Michigan Tax Returns (Form4)withyourpayment.Treasury will not notify you of approval. Do not file an extension if you will be claiming a refund.An extension of time to file is not an extension of time to pay. Ifyoudonotpayenoughwithyourextension request,you must pay interest on the unpaid amount. Computeinterest from the original due date of the return. Interestis 1 percent above the prime rate and is adjusted on July 1and January 1. Visit www.michigan.gov/taxes for helpcalculatingthepenaltyandinterest.Youmaybe charged a penaltyof 10percent ormore if thebalancedueisnotpaidwithyourextensionrequest.

WhenyoufileyourMI-1040,includeonline30theamountoftaxyoupaidwithyourextensionrequest.Includeacopyofyourfederalorstateextensionwithyourreturn. 2019 Estimated PaymentsUsually, youmust make estimated income tax payments ifyouexpect toowemore than$500whenyoufileyour2019MI-1040.This is after crediting theproperty tax, farmland,anyother refundableornonrefundablecredits,andamountsyoupaidthroughwithholding.Common income sources which make estimated paymentsnecessary are self-employment income, salary, wages, orretirementbenefits ifyoudonothaveenough taxwithheld,tips, lump sumpayments, unemployment benefits, dividendand interest income, income from the sale of property(capitalgains),businessincomeandrentalincome.Youmayaskyouremployertoincreaseyourwithholdingtocoverthetaxesonothertypesofincome.Estimated payments are dueApril 15, 2019; June 17, 2019;September 16, 2019; and January 15, 2020. If you are afiscal year filer, the due dates are the same as your federalestimatedpaymentduedates.

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If you made estimated payments for 2018 Treasury willsend you personalized vouchers for 2019, unless youused a tax preparer. Do not use vouchers intended foranother taxpayer. If you do not receive personalizedvouchers, use a tax preparer, or use tax preparationsoftware to complete your return, you can obtain aMichigan Estimated Individual Income Tax Voucher (MI-1040ES)fromTreasury’sWebsite.Exceptions. Ifyouexpect toowemore than$500,youmaynothavetomakeestimatedpaymentsifyouexpectyour2019withholdingtobeatleast:• 90percentofyourtotal2019tax,or• 100percentofyourtotal2018tax.• 110percentofyour total2018 tax if2018AGIwasmore

than$150,000iffilingjointorsingle($75,000ifyour2018filingstatusismarriedfilingseparately).

Total2018 tax is theamountonyour2018MI-1040, line21,lesstheamountonlines25,26,27band28.Farmers, fishermen or seafarers may have to makeestimated payments, but have different filing options. Ifat least two-thirds of your gross income is from farming,fishing,orseafaring,youmay:• Delay paying your first 2019 quarterly installment

(MI-1040ES)untilaslateasJanuary15,2020,andpaytheentireamountofyour2019estimatedtaxdue,or

• Fileyour2019MI-1040returnandpaytheentireamountoftaxdueonorbeforeMarch1,2020.

Ifyouarea farmeror fishermanyouwillhave filedaU.S.Schedule F,Schedule C,orSchedule Etoreportincomefromtheseactivities.Wagesearnedasafarmemployeeorfromacorporatefarmdonot qualifyyouforthisexception.YouareconsideredaseafarerifyourwagesareexemptfromincometaxwithholdingunderTitle46,Shipping,USC,Sec.11108.Failure to make payments or underpayment of estimated payments. Ifyoufailtomakerequiredestimatedpayments,pay late, or underpay in any quarter, Treasurymay chargepenalty and interest. Penalty is 25 percent of the tax due(with a minimum of $25) for failing to make estimatedpaymentsor10percent(withaminimumof$10)forfailingto pay enough estimated payments or making estimatedpayments late. Interest is one percent above the prime rateandiscomputedmonthly.TherateisadjustedonJuly1andJanuary1.ResidencyResident. You are aMichigan resident ifMichigan is yourpermanent home. Your permanent home is the place youintend to return to whenever you go away. A temporaryabsence from Michigan, such as spending the winter in asouthernstate,doesnot makeyouapart-yearresident.Income earned by a Michigan resident in a nonreciprocalstate(see“ReciprocalStates”)orCanadianprovinceistaxedbyMichigan,andmayalsobetaxedbytheotherjurisdiction.If you pay tax to both, you can claim a credit on yourMichigan return. See instructions forMI-1040, line 18 andtheexampleonpage10.Part-year resident. You are a part-year resident if, duringthe year, you move your permanent home into or out ofMichigan. You must pay Michigan income tax on incomeyouearned,received,oraccruedwhilelivinginMichigan.

UseMichigan Nonresident and Part-Year Resident Schedule (Schedule NR) and the following guidelines to help figureyourtax:• Allocateyourincomefromthedateyoumovedintoorout

ofMichigan• Bonuspay,severancepay,deferredincome,andanyother

amount accruedwhile aMichigan resident are subject toMichigan tax no matter where you lived when youreceivedit

• Deferred compensation reported to you onU.S. Form 1099-R and dividend and interest income areallocatedtothestateofresidencewhenreceived

• Part-year residents who lived in Michigan at least sixmonths of the tax year may qualify for a homesteadpropertytaxcredit(seepage27)

NOTE: Out-of-state students who live in Michigan whilethey are attending school are not considered Michiganresidents or part-year residents and should file asnonresidents.Nonresident. Use Schedule NR to figure your Michigantaxable income.Youmust payMichigan income tax on thefollowingtypesofincome:• Salary,wages,andotheremployeecompensationforwork

performedinMichigan,unlessyouliveinastatecoveredbyareciprocalagreement(see“ReciprocalStates”)

• Net rents and royalties from real and tangible personalpropertyinMichigan

• Capital gains from the sale or exchange of real propertylocated in Michigan, or of tangible personal propertylocatedinMichigan

• Patent or copyright royalties if the patent or copyright isusedinMichiganorifyouhaveacommercialdomicileinMichigan

• Income(includingdividendand interest income)fromanScorporation,partnershiporanunincorporatedbusiness,orotherbusinessactivityinMichigan

• Lotterywinnings• Prizeswon fromcasinosor licensedhorse tracks located

in Michigan. Nonresidents from reciprocal states mustalsodeclaretheseprizesastaxable.

Reciprocal StatesIllinois, Indiana, Kentucky, Minnesota, Ohio, and Wisconsin have reciprocal agreements with Michigan.Michigan residents pay only Michigan income taxon their salaries and wages earned in any of thesestates. A Michigan resident may file a withholdingform with an employer in a reciprocal state to claimexemption from that state’s income tax withholding. The out-of-state incomemaymakeMichigan individual incometax estimated payments necessary. Residents of reciprocalstates working in Michigan do not have to pay Michigantaxonsalariesorwagesearned inMichiganbutdohave topayMichigan taxonbusiness incomeearnedfrombusinessactivity in Michigan. A resident of a reciprocal state whoclaims a refund of Michigan withholding tax must file aScheduleNRalongwithanMI-1040.

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Deceased TaxpayersA personal representative for the estate of a taxpayer whodied in2018 (or2019before filinga2018 return)must file ifthetaxpayerowestaxorisduearefund.Afull-yearexemptionisallowedforadeceasedtaxpayeronthe2018MI-1040.Usethedecedent’sSocialSecuritynumberandyour address.IfthetaxpayerdiedafterDecember31,2017,enterthedateofdeathinthe“DeceasedTaxpayer”boxonpage2onthe2018MI-1040.Thesurviving spouse isconsideredmarried for theyear inwhich thedeceased spousedied andmay file a joint returnfor that year. Write your name and the decedent’s nameand both Social Security numbers on the MI-1040. Write“DECD” after the decedent’s last name. You must reportthe decedent’s income. Sign the return. In the deceased’ssignature line, write “Filing as surviving spouse.” If thetaxpayer died after December 31, 2017, enter the date ofdeath in the “Deceased Taxpayer” box on page 2 of theMI-1040. Refer to example A in the “Deceased TaxpayerChartofExamples”below.If filing as a personal representative or claimant andyou are claiming a refund for a single deceased taxpayer,you must include a U.S. Form 1310 or Michigan Claim for Refund Due a Deceased Taxpayer (MI-1310). Enterthe decedent’s name in the Filer’s Name lines and therepresentative’s or claimant’s name, title, and addressin theHomeAddress line. Refer to exampleB orC in the“DeceasedTaxpayerChartofExamples”below.If filing as a personal representative or claimant of adeceased taxpayer(s) for a jointly filed return, you must include a U.S. Form 1310 or Michigan Claim for Refund Due a Deceased Taxpayer (MI-1310). Enter the names ofthedeceasedpersonsintheFiler’sandSpouse’sNamelinesandtherepresentative’sorclaimant’sname,title,andaddressin theHomeAddress line. Refer to exampleD or E in the“DeceasedTaxpayerChartofExamples”below.For information about filing a credit claim, see “DeceasedClaimant’sCredit”onpage28.

Amended ReturnsBeginning with tax year 2017, if you need to make acorrection to your return, file a new complete MI-1040.Check the Amended Return box at the top of page 1 ofthe form, and file the Schedule AMD and all applicableschedules and supporting documentation to amend yourreturn. If you are amending for tax year 2016or prior, youmustuseFormMI-1040X-12.Ifyouareduearefundonyouramendedreturn,youmustfileitwithinfouryearsoftheduedateoftheoriginalreturn.Once you file a joint return, you cannot choose to fileseparatereturnsforthatyearaftertheduedateofthereturn.If a changeonyour federal return affectsMichigan taxableincome,youmustfileanamendedreturnwithin120daysofthechange.Youmustincludeacopyofyouramendedfederalreturnandallsupportingschedules.Includepaymentofanytaxandinterestdue.To amend only a homestead property tax or homeheating credit, file a new MI-1040CR, MI-1040CR-2, or MI-1040CR-7 respectively, for the appropriate year. ChecktheAmendedReturnboxonthetopofpage1ofeachcreditclaim; do not file a new MI-1040 or Schedule AMD. Ifapplicable, includeacopyofyourproperty taxstatement(s),and/orleaseagreementandacopyofyourheatstatement.Net Operating Losses (NOL)If you have a federal NOL deduction, remove the federalNOLdeductionfromMichigantaxableincome,totheextentincluded in federalAGI.Residents accomplish this throughan addition on Michigan Schedule 1, line 7. If you arerequired tofile aMichiganScheduleNR, the entire federalNOL deduction, no matter where earned, is allocated toColumnC. AMichiganNOL deduction in a carryforwardyearmaybeclaimedonMichiganSchedule1,line21.Page1ofMichigan Net Operating Loss(MI-1045)isusedtocalculatetheMichiganNOLforthelossyear,acopymustbeincludedwithfuturereturnswhenthelossiscarriedforward.A refund from carrying back an NOL generated by afarminglossisclaimedonPage2oftheMI-1045.Aseparateworksheet showing how the loss has been absorbed shouldalwaysbesubmittedtodocumenttheclaimedcarryforward.ForassistancetrackinganNOL,refertothe“MichiganNOLCarryoverWorksheet”availableonTreasury’sWebsite.

JOHN A BROWN

JANE C BROWN DECD

C. Single Filer with Claimant

D. Joint Filers with Personal Representative1. Filer’s First Name M.I. Last Name

If a Joint Return, Spouse’s First Name M.I. Last Name

Home Address (Number, Street, or P.O. Box)

A. Joint Filers with Surviving Spouse1. Filer’s First Name M.I. Last Name

If a Joint Return, Spouse’s First Name M.I. Last NameJOHN A BROWN ESTOF

JANE C BROWN ESTOF

SAMW.JONES REP123MAINST.

E. Joint Filers with Claimant

JOHN A BROWN DECD

JANE C BROWN DECD

SAMW.JONES CLAIMANT123MAINST.

1. Filer’s First Name M.I. Last Name



B. Single Filer with Personal Representative

JOHN A BROWN ESTOF

SAMW.JONES REP123MAINST.




JOHN A BROWN DECD

SAMW.JONES CLAIMANT123MAINST.




Deceased Taxpayer Chart of Examples

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Repayments of Income Reported in a Prior YearIf you had to repay money in 2018 that you claimed asincomeinapreviousyear(e.g.,unemploymentbenefits),youmay be entitled to a credit on your 2018 return for the taxpaidinanearlieryear.If you subtracted the repayment in arriving at AGI, noadditional credit is allowedon theMichigan returnbecauseyourincomefortheyearhasbeenreducedbytherepaymentamount. If the amount of the repayment was deducted onU.S. Schedule A oracreditwasclaimedonU.S.Form 1040,acreditwillbeallowedontheMichiganreturn.

To compute yourMichigan credit,multiply the amount yourepaid in 2018 by the tax ratewhichwas in effect the yearyou paid the tax. Then add the amount of the credit to theMichigantaxwithheldonMI-1040,line29.Write“ClaimofRight/Repayment”nexttoline29.Include a schedule showing the computation of the credit,proof of the repayment, U.S. Form 1040 and applicablefederalschedules.

Use TaxEvery state that has a sales tax has a companion tax forpurchasesmade outside that state by catalog, telephone, orInternet.InMichigan,thatcompaniontaxiscalled“usetax,”butmightbedescribedasaremotesalestaxbecauseitisa6percenttaxowedonpurchasesmadeoutsideofMichigan.Use tax is due on catalog, telephone, or Internet purchasesmade from out-of-state sellers as well as purchases whiletraveling in foreign countries when the items are to bebrought into Michigan. Use tax must be paid on the totalprice(includingshippingandhandlingcharges).Many Internet retailers charge tax on sales to Michiganresidents. Beginning October 1, 2018, additional InternetretailerswillberequiredtopayMichigansalestaxandmaycollect tax on sales toMichigan residents.However, buyersusingthird-partyplatformsormarketplacesarelesslikelytohavepaid taxat the timeofpurchaseandmaystilloweusetax.Taxpayersshouldreviewtheirrecordstodetermineiftheretailer charged tax at the timeof sale. If theMichigan taxwaspaidat6percent,noadditionaltaxwouldbedue.How to Report Use TaxUse Worksheet 1 to calculate your use tax and enter theamountofusetaxdueonMI-1040,line23.Worksheet CalculationLine 1: For purchases of $0 to $1,000, multiply your totalpurchases times 6 percent (0.06) and enter the amount on Line 1,or, if you have incomplete or inaccurate receipts tocalculateyourpurchases,youmayuse“Table1-UseTax”toestimateyourtaxes(seethefollowingexample).

Line 1 should contain a number unless you made nopurchasesunder$1,000subjecttotheusetax.Line 2: In all cases, if a single purchase is $1,000ormoreandtaxisnotcollectedbytheseller,youmustpay6percentusetaxonthatpurchase.Example: Edordered a computer froma catalog retailer inNew York for $1,437.50. Ed also purchased items over theInternet for less than $1,000 during the year, but lost hisreceipts.He is surehedidnotpayMichigansales tax.Ed’s AGIis$46,500.EdwouldcompleteWorksheet1asfollows:Line 1: Edselects$32fromTable1................................... $32Line 2: Edenters$1,437.50x6percent........................ $86.25Line 3:Totalusetaxdue..............................................$118.25Edwouldenter$118 (roundingdownbecause theamount is49centsorless)onhisMI-1040,line23.Estimating your taxes does not preclude Treasury fromauditing your account. If additional tax is due, you mayreceive an assessment for the amount of the taxowed, plusapplicablepenaltyandinterest.Use Tax on the DifferenceIf you paid at least 6 percent to another state on yourpurchase, you do not owe use tax toMichigan. If you paidlessthan6percent,youowethedifference.NOTE:Thefull6percentusetaxisalsoowedonpurchasesmadeinaforeigncountry.Formoreinformation,visitwww.michigan.gov/taxes.

TABLE 1 - USE TAX

AGI* Tax$0-$10,000...................................................... $4$10,001-$20,000............................................$11$20,001-$30,000............................................$18$30,001-$40,000............................................$25$40,001-$50,000............................................$32$50,001-$75,000............................................$44$75,001-$100,000..........................................$61Above$100,000..........................MultiplyAGIby 0.07%(0.0007)*AGIfromMI-1040,line10.

WORKSHEET 1 - USE TAX

Line 1: Itemizedpurchasesof$0to$1,000x6percent(0.06)OR “Table1-UseTax”amount.......... $

Line 2:Singlepurchases$1,000ormorex6percent(0.06)............. $

Line 3:TotalUseTaxDue(addLines1and2)................................ $

EnteramountfromLine3aboveonyour2018 MI-1040,line23.IftheamountonLine3is0,enter“0”onyour2018MI-1040,line23.

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Line-by-Line Instructions for Individual Income Tax Return (MI-1040)Lines not listed are explained on the form. Amended Return box: If amending your 2018 return,check the box at the top of the form, include a completed ScheduleAMDandsupportingdocumentation.Line 1: Onlymarried filersmay file joint returns. Includenameandaddress.Lines 2 and 3: Enter your full nine-digit Social Securitynumber(s). Failure to provide a complete Social Securitynumbermayresultinprocessingdelays.Line 5: State Campaign Fund. Thesefundsaredisbursedonly to candidates for governor, regardless of politicalparty, who agree to limit campaign spending andmeet thecampaignfundrequirements.Checkingtheboxwillnotraiseyourtaxorreduceyourrefund.Line 6: Farmers, fishermen, or seafarers may have tomakeestimatedpayments,andhavedifferentfilingoptions.Ifat least two-thirdsofyourgross income is fromfarming,fishing, or seafaring, check this box. (For estimate filinginformation,seepage5.)Line 7: Filing Status. Check the box to identify yourfiling status. If you filed a joint federal return, you mustalso file a joint Michigan return. Married couples whofile separate federal returns may file a separate or jointMichigan return. If your status is married filing separately(box c), enter your spouse’s full name in the spaceprovided and enter his or her Social Security number on line3. Ifyoufiledyourfederal returnasheadofhouseholdorqualifyingwidow(er),youmustfileyourMichiganreturnassingle.NOTE: Ifyouareclaimingahomesteadproperty taxcreditorhomeheatingcreditandyoulivedwithyourspouse,itmaybe easier to file a jointMichigan return because joint totalhouseholdresourcesarethebasisforcomputingthesecredits.Line 8: Residency. Check the box that describes yourMichigan residency for 2018. If you and your spouse hada different residency status during the year, check a boxfor each of you. Both part-year residents and nonresidentsmust file Nonresident and Part-Year Resident Schedule (ScheduleNR).Fordefinitionofresidency,seepage6.Line 9: Exemptions. Use this line to compute yourMichigan exemption amount plus your Michigan specialexemptions.Line 9a: Enter the number of exemptions for you, yourspouse (if filing jointly), and your dependents. Dependentsinclude both qualifying children and qualifying relativesunder the Internal Revenue Code. You may claim anexemption for these dependents even if your AGI exceedsthe limits to claim federal tax credits for these dependents.Multiply the number of exemptions by your exemptionallowanceof$4,050andenterthatamount.Line 9b: Michigan Special Exemptions: Deaf, Blind, or Certain Disabilities. You qualify for this exemption if youaredeaf,blind,hemiplegic,paraplegic,quadriplegic,ortotallyand permanently disabled.Complete this line, claiming onlyone exemption per person as it applies to you, your spouseand your dependents. If your dependent files a return, youor your dependent, but not both,may claim the dependent’sspecialexemption.

• Deaf means the primary way you receive messages isthrough a sense other than hearing (e.g., lip reading orsignlanguage).

• Blind means your better eye permanently has 20/200vision or less with corrective lenses, or your peripheralfieldofvisionis20degreesorless.

• Totally and permanently disabled means disabled asdefinedunderSocialSecurityGuidelines42USC416.If you are age 66 or older, you may not claim an exemption as totally and permanently disabled.

Line 9c: Qualified Disabled Veterans. A taxpayer mayclaim an exemption of $400 in addition to the taxpayer’sotherexemptions if (a) the taxpayerorspouse isaqualifieddisabled veteran, or (b) a dependent of the taxpayer is aqualified disabled veteran. To be eligible for the additionalexemption an individual must be a veteran of the activemilitary, naval, marine, coast guard, or air service whoreceived an honorable or general discharge and has adisability incurred or aggravated in the line of duty asdescribedin38USC101(16).Thisadditionalexemptionmaynotbeclaimedonmorethanonetaxreturn.Line 9d: If someone else can claim you as a dependent,check the box, enter 0 on line 9a and enter $1,500 on line 9d. If your AGI is less than $1,500 and you had noMichiganincometaxwithheldfromyourwages,youdonot needtofilethisform.Line 10: Adjusted Gross Income. Enter your AGIfrom your U.S. Form 1040. You must include copiesof federal schedules that apply to you (see Table 3, page 59). For Michigan adjustments to AGI, see Schedule 1, page 41. Instructions for completing Schedule1 begin on page 12. If your AGI has an excess businessloss limitation, complete Michigan Excess Business Loss (FormMI-461).Line 17: Tax. Multiply the amount on line 16 by 4.25percent(0.0425).Line 18: Income Tax Imposed by Government Units Outside Michigan. Includetheamountofincometaxpaidto:• Anonreciprocalstate(seepage6)• A local governmentunit outsideMichigan, including tax

paidtolocalunitslocatedinreciprocalstates• TheDistrictofColumbia• ACanadianprovince.Includeonly income taxpaid to anothergovernmentunit(s)on income earnedwhile youwere aMichigan resident andtaxed by Michigan. For assistance with calculating thiscredit,gotowww.michigan.gov/incometax.Include a copy of the return filed with the other government unit(s) with your MI-1040. If you do not include the return filed with the other government unit(s) when claiming this credit, processing of your return may be delayed or your credit may be denied.Donotincludetaxespaidonincomeyousubtractedonlines10through26ofSchedule1(e.g.,rentalorbusinessincomefromanotherstate,part-yearresidentwages).IfyouclaimcreditforCanadian provincial tax, you must file a Michigan Resident Credit for Tax Imposed by a Canadian Province (Form777).

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Include copies of your Canadian Federal Individual Tax Return (Form T-1), Canadian Statement of Remuneration Paid (Form T-4), U.S. Form 1116, and U.S. Form 1040 andapplicable federal schedules. Your credit is limited to theportionofyourCanadianprovincialtaxnotusedasacreditonyourU.S.Form1040.Thecreditisnotavailablefortaxpaidtootherforeigncountries.Line 18a: Enter the total income tax paid to othergovernmentunitsonincomealsotaxedbyMichigan.Includea schedule if tax was paid to more than one source.Also include a copy of the return(s).Line 18b: Creditamount.Ifmorethanonegovernmentunitisinvolved,computethecreditamountforeachgovernmentunit separately.Thenadd the individual credit amounts andenterthetotalonline18b.Computeyourallowablecreditasfollows:Step 1:Divideyourout-of-stateincomethatissubjecttotaxinboth statesbyyour total incomesubject toMichigan tax (MI-1040,line14);thenStep 2: Multiply the amount of tax shown on MI-1040, line17,bytheresultingpercentage.Your credit cannot exceed the smaller of: (1) the amountof tax imposed by another government; or (2) the amountofMichigan tax due on salaries,wages, and other personalcompensationearnedinanotherstate.Example: Computing Michigan resident’s credit for tax imposed by another state. Hunter isaMichiganresidentandhas$40,000ofMichiganwages,$10,000ofwagesearnedinanotherstate,and$3,000in interest and dividends. Hunter’s federal AGI is $53,000.He has noMichigan adjustments (additions or subtractions)toAGI.Aftersubtractinghis$4,050exemptionfrom$53,000income subject to tax, Hunter’s taxable income is $48,950(MI-1040,line16).Thisresultsinataxof$2,080($48,950x0.0425)that isreportedonMI-1040,line17.Theotherstateimposed$700taxonthe$10,000Hunterearnedinthatstate.Tocomputethecredit,determinethefollowing:Step 1: Calculate the percentage of out-of-state income tototalincomesubjecttoMichigantax($10,000/$53,000)=19%Step 2:MultiplyMichigantaxof$2,080by19%=$395Step 3: On MI-1040, line 18a, enter $700, the taximposed by the other state. On MI-1040, line 18b,enter $395 (the credit is the lesser of $700 or $395). Line 19: Michigan Historic Preservation Tax Credit. Taxpayers eligible for this credit receive a certificate fromthe State Historic Preservation Office indicating theireligibility. To claim this credit you must submit all of thesupportingdocumentation.ForalistofsupportingformsandschedulesseetheForm3581instructions.Line 19a: Entertheamountfromyour2018Form3581,line9.Line 19b: Entertheamountfromyour2018Form3581,line14.Line 19: Small Business Investment Tax (Venture Investment) Credit. The Small Business Investment Tax(Venture Investment) Credit provides Qualified Investorsa25percent taxcreditovera twoyearperiodonQualifiedInvestmentsinQualifiedBusinesses.Toqualify,investments

had to be made after December 31, 2010 and beforeJanuary1,2012.Taxpayerseligibleforthiscreditreceivedacertificate from theMichigan Strategic Fund Board, SmallBusiness Investment Tax Credit Program. The certificatemustbeincluded withthetaxpayer’sreturn.Line 19a: Enter the contribution amount or investmentamountfromtherequiredcertificate.Line 19b: Enter the income tax credit amount from therequiredcertificate.Line 20: Income Tax. Carrythisamounttoline21.Line 22: Voluntary Contributions. Contributions can bemadeon theVoluntary Contribution Schedule (Form4642).IncludeForm4642 toensureyourcontributionsareappliedto the fund(s) of your choice. Contributions will increaseyourtaxdueorreduceyourrefund. When filing an amendedMI-1040, you cannot amend yourvoluntarycontributionsamount.Youmustentertheamountfromyouroriginalreturn.Line 23: Use Tax. Enter use tax due from Worksheet 1, line3,onpage8.When filing an amendedMI-1040, you cannot amend youruse tax amount. You must enter the amount from youroriginal return. To amend your use tax, write a letter toMichiganDepartmentofTreasury,BusinessTaxesDivision,P.O.Box30427,Lansing,MI48909.Line 25: Propertytaxcreditinformationbeginsonpage25. Line 26: Farmland preservation credit applies to farmersonly.SeeMI-1040CR-5instructionsforinformation.Line 27: Michigan Earned Income Tax Credit (EITC). Taxpayers who are eligible to claim an EITCon their federal return may claim a Michigan EITCequal to 6 percent of the taxpayer’s federal credit. Enteryour federal EITC amount on line 27a and 6 percent of line27aonline27b.Line 28: Michigan Historic Preservation Tax Credit. Enter the amount from your 2018 Historic Preservation Tax Credit (Form3581), line16aor16b,whichever applies.Include a completed Form 3581 and U.S. Form 3581, ifapplicable.Line 29: Enter the totalMichigan taxwithheld(fromyourScheduleW).Ifapplicable,includeanycreditforrepaymentsunder the “Claim of Right.” See “Repayments of IncomeReportedinaPriorYear”onpage8.Line 30: Enter the total estimated tax paidwith your 2018 MI-1040ES,theamountpaidwithaForm4,andtheamountof your 2017 credit forward (2017MI-1040, line 35) to thisyear’stax.Do not include a prior year’s refund amount.Line 31: This line is for amended returns only. If youchecked box 31a to indicate you received a refund and/orcredit forward from your original return, enter the refundamount received as a negative number. If you checked box31b to indicateyoupaidwithyouroriginal return,enter theamountofyourpaymentasapositivenumber.Donotincludeanyinterestorpenaltypaidwithyouroriginalreturn.Whenfilinganamendedreturn,youmustincludeScheduleAMD.

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Example 1: Tina is amending her return. Tina received a$100refundonheroriginal return.Tinachecksbox31aandenterstherefundasanegativenumber.Tinareports-$100online31c.Example 2: Tom is also amending his return. Tom paid atotalof$275withhisoriginalreturn;$250wasfor taxdue,$5wasforinterestand$20wasforpenalty.Tomchecksbox31bandenterstheamountpaidasapositivenumberbutdoesnotincludeinterestorpenalty.Tomenters$250online31c.Line 33: You Owe. If line 32 is less than line 24, enterthe difference. This is the tax you owe with your return.If line 32 is negative, treat it as a positive amount andadd it to the amount on line 24. Enter the result on line 33. Payments can now be made electronically. Go to www.michigan.gov/iitformoreinformation.Ifthebalancedue is less than $1, no payment is required, but you muststill file your return. See “Pay” address on page 2 of your MI-1040.If you pay after the due date of the return, penalty andinterestforlatepaymentisalsodue.Penaltyaccruesmonthlyat 5 percent of the tax due, and increases by an additional5 percent per month, or fraction thereof, after the secondmonth,up toamaximumof25percentof the taxdue (e.g.,penaltyona$500taxduewillbe$125ifthetaxisunpaidforsixmonths).See“PenaltyandInterestAddedforFilingandPayingLate”onpage4.Addpenaltyandinteresttoyourtaxdueandenterthetotalonline33.Generally, if you owemore than $500, you are required tomake estimated payments. Taxpayers required to makeestimated payments may owe penalty and interest forunderpayment,latepayment,orforfailingtomakeestimatedtaxpayments.UsetheMichigan Underpayment of Estimated Income Tax (FormMI-2210)tocomputepenaltyandinterest.If you do not file anMI-2210, Treasurywill compute yourpenalty and interest and send you a bill. If you annualizeyour income, you must complete and include an MI-2210.Enterthepenaltyandinterestamountsonthelinesprovided.Line 35: Credit Forward. Credit forward is only availableon an original return andwill not be accepted as away toclaimyouroverpaymentonanamendedreturn.Line 36: Refund. This includes any tax you overpaid andanycreditsyouclaimed.Thestatedoesnot refundamountslessthan$1.Mailyourreturntothe“Refund,credit,orzeroreturns”addressonpage2ofyourMI-1040.Direct DepositDirect Deposit is only available on an original return andmaynotbeusedtoissuearefundonanamendedreturn.Checkwithyourfinancialinstitutionto(1)makesureitwillacceptDirectDeposit,(2)obtainthecorrectRoutingTransitNumber (RTN) and account number, and (3) if applicable,verifythatyourfinancialinstitutionwillallowajointrefundtobedepositedintoanindividualaccount.Direct Deposit requests associated with a foreign bankaccount are classified as International ACH Transactions(IAT). IfyourDirectDeposit is forwardedor transferred toa bank account in a foreign country, it will be returned to

Treasury. If this occurs, your refundwill be converted to acheckandmailedtotheaddressonyourtaxreturn.Contactyourfinancialinstitutionforquestionsregardingthestatusofyouraccount.a. RTN. Enterthenine-digitRTN.TheRTNisusuallyfoundbetween the symbols |: and |: on the bottomof your check.Thefirsttwodigitsmustbe01through12or21through32.b. Account Number. Enteryourfinancialinstitutionaccountnumberup to17characters (bothnumbersand letters).TheaccountnumberisusuallyfoundimmediatelytotherightoftheRTNon thebottomofyour check. Includehyphensbutomit spaces and special symbols.Donot include the checknumber.c. Type of Account. Checktheboxforcheckingorsavings.When You Are Finished Sign Your Return: Eachspousemustsignajointreturn.Ifthe tax preparer is someone other than the taxpayer, he orshemustincludethenameandaddressofthefirmheorsherepresentsandpreparertaxidentificationorfederalemployeridentificationnumber.ChecktheboxtoindicateifTreasurymaydiscussyourreturnwithyourpreparer. Signing a child’s return: Ifareturnispreparedforachildwho is too young to sign it, a parent or guardian shouldsign the child’s name, then add “by (your name) parent (orguardian)forminorchild.”Attachments: Include all your credit claims and requiredMichiganandfederalschedules(seeTable3onpage59).If you owe tax: Payments can be made using Michigan’se-Payments service by direct debit (e-Check) from yourchecking or saving account, or by using a credit or debitcard. Visit www.michigan.gov/iit to make your paymentelectronically.Payments can also be mailed. Make your check payableto “State of Michigan.” Print the last four digits of your Social Security number and“2018 income tax”onthefrontofyourcheck.Ifpayingonbehalfofanothertaxpayer,writethe filer’s name and the last four digits of the filer’sSocialSecuritynumberonthecheck.Encloseyourpaymentbutdonotstapleittothereturn.Thefiling deadline to receive a refundfortaxyear2018isApril15,2023.

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Line-by-Line Instructions for Additions and Subtractions (Schedule 1) Part-year and nonresidents, complete Schedule NR (see page49)beforeproceeding.Ifyouhaveincomeorlossesattributabletootherstates,youmust include all relevant federal schedules and supportingstatements (see page 59). Include Schedule K-1s whichsupport your federal Schedules B, D, E and 4797. The type, source and location of the income or loss must be identified. For assistance conveying this information toTreasury, refer to the “Business,Rental&RoyaltyActivityWorksheet” and its instructions available on Treasury’sWeb site. If you do not include the federal schedules andsupporting statements, processing of your return may bedelayedoryourcredit/subtractionmaybedenied.Additions to IncomeLine 1: Enter gross interest, dividends, and incomefrom obligations or securities of states and their politicalsubdivisionsother thanMichigan.Add this incomeeven if itcomes toyou throughapartnership,Scorporation,estate,ortrust. You may reduce this income by related expenses notallowed as a deduction by Section 265(a)(1) of the InternalRevenueCode(IRC).Donotcompletethislineifyouwereanonresidentforthefullyear.Line 2: Enter the deduction taken for self-employment tax on your federal return and for other taxes on or measuredby income, such as your share of city income tax paid bypartnershipsorScorporations,oryourshareofthetaxespaidbyanestateortrust.Line 3: Use Michigan Adjustments of Capital Gains and Losses (MI-1040D) and related Michigan Sales and Other Dispositions of Capital Assets (MI-8949) only if you havecapital gains or losses attributable to: (1) an election touse Section 271 treatment for property acquired before October 1, 1967; (2) the sale or exchange ofU.S. obligationswhichcannotbetaxedbyMichigan;or(3)thesaleorexchangeofpropertylocatedinotherstates.IfyoureportedgainsonU.S.Form4797 onpropertyacquiredbeforeOctober 1, 1967, or located in other states, adjust thegainontheMichigan Adjustments of Gains and Losses From Sales of Business Property (MI-4797).Enter gains from theMichigan column ofMI-1040D, line 12, andMI-4797,line18b(2).Instructionsarewitheachform.Line 4: Enter losses from a business or property located inanotherstatewhichyouownasasoleproprietor,apartnerinapartnership,ashareholderinanScorporation,orasamemberofapass-throughentity.IfyourbusinessistaxedbybothMichiganandanotherstate,the loss must be apportioned. Youmust include aMichigan Schedule of Apportionment(MI-1040H).Ifyouhaveafederalexcessbusinesslosslimitation,youmustcompleteFormMI-461.FollowinstructionsprovidedonFormMI-461todetermineifanyamountistobeincludedhere.Line 5: Enter the net loss from the federal column of yourMI-1040D, line 13, or MI-4797, line 18b(2) as a positivenumber.Line 6: Entergross expenses from theproductionofoil andgas or extraction of nonferrous metallic minerals subjecttoMichigan severance tax to the extent deducted fromAGI.Subtracttherelatedgrossincomeonline19.

Line 7: Residents, enter the amount of the NOL deductiontotheextentincludedinAGI.Part-yearandnonresidents,seeinstructionsforScheduleNR,line11.Line 8:Enterthetotalofthefollowing(includeanadditional scheduleifnecessary):• Add, to the extent not included in AGI, the amount of

money withdrawn in the tax year from a MichiganEducationSavingsProgram(MESP)account,includingtheMichigan 529 Advisor Plan (MAP), or a MichiganAchieving a Better Life Experience Program (ABLE)account, if thewithdrawalwasnot aqualifiedwithdrawalas provided in the MESP or ABLE Acts. You may firstexcludeanyamountthatrepresentsareturnofcontributionsforwhichnodeductionwasclaimedinanypriortaxyear.

• Refund received fromaMichiganEducationTrust (MET)contract. If you deducted the cost of a MET contract inprevious years and received a refund from MET during2018because theMETcontractwas terminated, enter thesmallerof:(1)therefundyoureceivedor (2)theamountofthe originalMETcontract price including feeswhichyoudeductedinpreviousyears.

NOTE: Michigan treatment of bonus depreciation conformswith federal law.Adjustments for bonus depreciation are notrequired.Subtractions From IncomeNOTE: Part-year and nonresidents, subtract only incomeattributabletoMichigan(ScheduleNR,columnB)thatisnotincludedonline13.Line 10: Enter income from U.S. government obligations(e.g.,SeriesEEbonds,Treasurynotes),includingincomefromU.S. government obligations received through a partnership,S corporation, or other pass-through entity. This subtractionmustbereducedbyrelatedexpensesusedtoarriveatAGI.Investment companies that invest in U.S. obligations arepermittedtopassthetax-freeexemptiontotheirshareholders.If income fromU.S. government obligations exceeds$5,000,include a copy of your U.S. Schedule B and a supportingstatement listing the amounts received, the source, and theissuingagency.CapitalgainsfromthesaleofU.S.governmentobligationsmustbeadjustedonyourMI-1040D.Line 11: Include military and Michigan National Guardretirement benefits here and on Schedule W, Table 2. Alsoreport any taxable Tier 1 and Tier 2 railroad retirementbenefits. Other qualifying public or private retirementbenefitsmustbe reportedon theMichigan Pension Schedule (Form4884)andSchedule1,line25.Line 12: Enter the gains from the federal column of yourMI-1040D,line12,andMI-4797,line18b(2).SeeinstructionsforSchedule1,line3.Line 13: Income Attributable to Another State. Nonresidents and part-year residents, complete ScheduleNR.Seeinstructionsonpage50.Includefederalschedules.MichiganresidentscannotsubtractsalariesandwagesorothercompensationearnedoutsideMichigan.However,theymaybeentitledtoataxcreditforincometaximposedbygovernmentunitsoutsideMichigan(seepage9).

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Residents may subtract, to the extent included in AGI:• Netbusinessincomeearnedinotherstates,and• Net rents and royalties from real property or tangible

personalpropertylocatedorusedinanotherstate.Business income that is taxedbyMichiganandanother statemustbeapportioned,includinginterest,dividendsandcapitalgains.YoumustincludeFormMI-1040H.IncomereportedontheMI-4797andcarriedtotheMI-1040Disbusinessincome,potentiallysubjecttoapportionment.Capital gains from the sale of real property or tangiblepersonal property located outside of Michigan must beadjustedontheMI-1040D.Ifyouhaveafederalexcessbusinesslosslimitation,youmustcompleteFormMI-461.FollowinstructionsprovidedonFormMI-461todetermineifanyamountistobeincludedhere.Line 14: Compensation received for active duty in theU.S.ArmedForcesincludedinAGIshouldbeenteredhereandonScheduleW,Table1. EnteronlythetaxableportionofSocialSecurityandMilitarypay includedonyourU.S.Form1040.DonotincludetotalSocialSecuritybenefitsoranyTier1andTier2railroadretirementbenefits.NOTE: CompensationfromtheU.S.PublicHealthService,contractedemployeepayandcivilianpayarenotconsideredmilitarypay.Line 15: Renaissance Zone deduction.Tobe eligible youmustmeetallthefollowingrequirements:• BeapermanentresidentofaRenaissanceZonedesignated

priortoJanuary1,2012,foratleast183consecutivedays• Beapprovedbyyourlocalassessor’soffice• Not be delinquent for any State or local taxes abated by

theRenaissanceZoneAct• FileanMI-1040eachyear• Havegrossincomeof$1millionorless.Ifyouwerea full-year residentof aRenaissanceZone,youmay subtract all income earned or received. Unearnedincome, such as capital gains, may have to be prorated.If you lived in the Zone at least 183 consecutive daysduring 2018, subtract the portion of income earned whilea resident of the Zone. If you are a part-year resident ofa Zone, complete and include a Schedule NR with your MI-1040. (See “Note” on the bottom of the Schedule NRinstructions,page50.)CertainRenaissanceZonesbegantophaseout in2007.Thetaxexemptionisreducedinincrementsof25percentduringtheZone’sfinalthreeyearsofexistence.Ifyouarearesidentof aZone that isphasingout (checkwithyour localunitofgovernment),youmustreduceyourdeductionasfollows:• 25 percent for the tax year that is two years before the

finalyearofdesignationasaRenaissanceZone• 50 percent for the tax year immediately preceding the

finalyearofthedesignationasaRenaissanceZone• 75 percent for the tax year that is the final year of the

designationasaRenaissanceZone.For additional information regarding qualifications for theRenaissance Zone deduction, contact your local assessor’soffice.Line 16: Subtract Michigan state and city income taxrefundsandhomesteadpropertytaxcreditrefundsthatwereincludedinAGI.

Note to farmers: Subtract (to the extent included inAGI) the amount that your state or city income tax refundand homestead property tax credit exceeds the businessportionofyourhomesteadpropertytaxcredit.Line 17: Michigan Education Savings Program (MESP). You may deduct, to the extent not deducted in calculatingAGI, the total of all contributions less qualifiedwithdrawalsand rollovers (compute the contributions, withdrawals androllovers separately for each account) made during 2018 bythe taxpayer in the tax year to accounts established throughthe MESP (529 direct-sold program), including the MI 529Advisor Plan (MAP). The deductionmay not exceed $5,000for a single returnor $10,000 for a joint returnper taxyear.Therearemany529savings/investmentprogramsnationwide,butMichiganonlyallowsataxdeductionforcontributionstotheMichigan529programs:MESP,MAPandMET.Line 18: Michigan Education Trust (MET). You maydeductthefollowing:• IfyoupurchasedaMET529prepaidtuitioncontractduring

2018,youmaydeductthetotalcontractprice(includingtheprocessingfee).

• If you made a charitable contribution to the METCharitableTuitionProgramduring2018,youmaydeductthetotalcontributionamount.Youshouldhavereceivedareceipt fromMET to confirm the amount.All charitabledonationswillgotowardprovidingscholarshipstoformerfostercarestudentsattendingMichigancolleges.

• If you purchased a MET payroll deduction, monthlypurchase or pay-as-you-go contract, youmay deduct theamount paid on that contract during 2018 (not includingfees for late payments or insufficient funds). You willreceive an annual statement from MET specifying thisamount.

• If youhave terminatedaMETcontract, youmaydeducttheamountincludedinAGIasincometothepurchaser.

Line 19: Subtract the gross income subject to Michiganseverance tax from theMichigan production of oil and gasor extraction of nonferrous metallic minerals to the extentincluded in AGI. Add back the related expenses on line 6.Includecopiesofapplicablefederalschedules.Line 20: Tax Agreement Tribes: A “Resident TribalMember” (Member must be on the list submitted by theirTribe to the State of Michigan) of a federally recognizedIndiantribethathasanactivetaxagreementwiththeStateofMichiganmaysubtractcertainincomethatisincludedinhisorherAGIidentifiedonline10oftheMI-1040.Suchexemptincome may include income derived from wages, interest,and pension income. For a list of agreement tribes, go to www.michigan.gov/taxes and select “Individual IncomeTax.” Under Special Filing Situations, select “TaxInformation forNativeAmericans.”A list of tribes’ nameswill be available; click to access the tax agreement andproceed to Section IV. Non-Tax Agreement Tribes: Ifyour tribe is not listed, your tribe does not have an activetax agreement with Michigan. Non-agreement members,seeRevenue Administrative Bulletin 1988-47 for guidelinesin determining exempt income that may be subtracted on line20.

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NOTE: MichiganincomeearnedwhilelivingoutsideofyourAgreementArea(seeyourtribe’sagreementforadescriptionof your Agreement Area) or Indian Country (as definedunder18U.S.C.1151forNon-AgreementTribes)maynotbesubtractedfromMichiganAGI.Line 21: Net Operating Loss (NOL). YoumayonlydeducttheMichiganNOL.YourMichiganNOL carryforwardmustbe reducedas requiredunder IRC172 if the adjustments areattributabletoMichigan(seeMI-1045instructions).Youmustinclude Form MI-1045 and all required documentation foreach lossyear, including theU.S.Form1040 and supportingfederalschedulesandstatements.Line 22: Miscellaneous subtractions only include:• Any portion of a qualified withdrawal from an MESP

account, including the MAP, or ABLE account to theextentincludedinfederalAGI.NOTE:Anyamountsnotincluded inAGIor thatarealreadydeductedon theU.S.Form 1040 to arrive at AGI do not qualify for thissubtraction.

• Benefits from a discriminatory self-insured medicalexpense reimbursement plan, to the extent thesereimbursementsareincludedinAGI.

• Losses from the disposal of property reported in theMichigan column of MI-1040D, line 13, or MI-4797, line18b(2).

• Amount used to determine the credit for elderly or totallyandpermanentlydisabledfromU.S.Form 1040 Schedule R, line19. Includeacopy.

• Holocaustvictimpayments.You may not subtract:• Retirement and pension benefits on line 22. See Form

4884• ItemizeddeductionsfromU.S.Schedule A• Sick pay (except railroad sick pay included in AGI),

disabilitybenefits,andwagecontinuationbenefitspaidtoyoubyyouremployerorbyaninsurancecompanyundercontractwithyouremployer

• Unemployment benefits included inAGI, except railroadunemploymentbenefits

• Contributions tonationalorMichiganpolitical partiesorcandidates

• Proceeds and prizeswon in State ofMichigan regulatedbingo,raffle,orcharitygames

• DistributionsfromadeferredcompensationplanreceivedwhilearesidentofMichigan

• Lotterywinnings.(Exception:installmentpaymentsfromprizes won on or before December 30, 1988, may besubtracted.) Include installment gross winnings asreported on your FormW-2G, box 1, and enter on yourScheduleW,Table1.

• AdjustmentsforbonusdepreciationnotincludedinAGI.Lines 23C and 23F: Benefits From Employment with a Governmental Agency Not Covered by the Federal Social Security Act (SSA). SSA exempt employment is not covered by the federalSSA, which means the worker did not pay Social Securitytaxes and is not eligible for Social Security benefits basedon that employment. Almost all employment is covered by

the federalSSA.Themost common instancesof retirementand pension benefits from employment that is not coveredby Social Security are police and firefighter retirees, somefederal retirees covered under the Civil ServiceRetirementSystemandhiredpriorto1984,andasmallnumberofotherstate and local government retirees. Federal retirees hiredsince 1984 and those covered by the Federal Employees’RetirementSystemarecoveredundertheSSA.A recipient who qualifies under both of the followingconditions is entitled to a greater retirement or pensiondeductionorMichiganStandardDeduction.• BornbetweenJanuary1,1946andJanuary1,1957,or is

bornafterDecember31,1952andretiredasofJanuary1,2013and

• Receives,orwhosespousereceives,retirementorpensionbenefits from employment with a governmental agencythatwasnotcoveredbythefederalSSA.

Answerthequestionsbelowtodetermineifyoushouldcheckboxes23Cand/or23F.Line 23C:1. WastheolderofthefilerorspousebornbetweenJanuary1,

1946andJanuary1,1957anddidtheyreachage62?Yes: Continuetoquestion4.No: Continuetoquestion2.2. Didthefilerreceiveretirementorpensionbenefitsfroma

deceased spouse born between January 1, 1946 andDecember31,1952?

Yes: Continuetoquestion4.No: Continuetoquestion3.3. DidthefilerretireasofJanuary1,2013? Yes: Continuetoquestion4.No: Stop.Youarenoteligibletocheckbox23C.4. DidthefilerreceiveretirementbenefitsfromSSAexemptemployment?

Yes: Checkbox23C.No: Continuetoquestion5.5. DidthefilerreceiveretirementbenefitsfromSSAexemptemploymentasasurvivingspouse?

Yes: Checkbox23C.No: Stop.Youarenoteligibletocheckbox23C.Line 23F:1. WastheolderofthefilerorspousebornbetweenJanuary1,

1946andJanuary1,1957anddidtheyreachage62? Yes: Continuetoquestion4.No: Continuetoquestion2.2. Didthespousereceiveretirementorpensionbenefitsfrom

a deceased spouse born between January 1, 1946 andDecember31,1952?

Yes: Continuetoquestion4.No: Continuetoquestion3.3. DidthespouseretireasofJanuary1,2013?Yes: Continuetoquestion4.No: Stop.Youarenoteligibletocheckbox23F.4. Did the spouse receive retirement benefits from SSA

exemptemployment?Yes: Checkbox23F.No: Continuetoquestion5.

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5. Did the spouse receive retirement benefits from SSAexemptemploymentasasurvivingspouse?

Yes: Checkbox23F.No: Stop.Youarenoteligibletocheckbox23F.Line 24: Michigan Standard Deduction.Iftheolderofyouor your spouse (if married filing jointly) was born duringthe period January 1, 1946 through January 1, 1952, andreached the ageof67onorbeforeDecember31, 2018,youare eligible for a deduction against all income and will nolongerdeductretirementandpensionbenefits.Thedeductionis $20,000 for a return filed as single or married filingseparately, or $40,000 for amarried filing jointly return. Ifyoucheckedeitherbox23Cor23Fyourstandarddeductionis increasedby$15,000.Ifyoucheckedbothboxes23Cand23Fyourstandarddeductionisincreasedby$30,000.Thestandarddeductionisreducedbyanyamountsreportedonline11andanymilitarypayincludedonline14.Inmostcases,taxpayerswhoareeligibletocompleteline24shouldnotcompletelines25or26.However,ifataxpayeristhe unremarried surviving spouse of a decedent born priorto 1946who also died after reaching age 65, check the boxbelow line 26 to claim theMichigan standard deduction online24andadeductionforinvestmentincomeonline26(ifapplicable).

Line 25: Qualifying retirement and pension benefitsincluded in your AGI may be subtracted from income.Retirement and pension benefits are taxed differentlydependingon theageof the recipient.See“WhichBenefitsareTaxable”below.Youmust include Form 4884. If youwere born during theperiodJanuary1,1946throughJanuary1,1952,seeline24.Line 26: Senior citizens born prior to 1946 (or theunremarried surviving spouse of a decedent born prior to1946 who also died after reaching age 65) may subtractinterest, dividends, and capital gains included inAGI. Thissubtraction is limited to amaximumof $11,495on a singlereturnor$22,991onajointreturn.Themaximumisreducedbyanydeductionfor:• Military (includingMichiganNationalGuard) retirement

benefitsfromline11• Railroadretirementbenefitsfromline11• Public andprivate retirement andpension benefits from

line25• Amount used for the federal credit for the elderly and

totallyandpermanentlydisabledfromline22.Forfurtherassistance,gotowww.michigan.gov/incometax.

General Information - Pension Schedule (Form 4884)What are Retirement and Pension BenefitsUnder Michigan law, qualifying retirement and pensionbenefits include most payments that are reported on a 1099-R for federal tax purposes. This includes definedbenefit pensions, IRA distributions, and most paymentsfrom defined contribution plans. Payments received beforethe recipient could retireunder theprovisionsof theplanorbenefits from 401(k), 457, or 403(b) plans attributable toemployeecontributionsalonearenot retirementandpensionbenefits underMichigan law, are taxable, and are subject towithholding.Qualifying benefits include distributions from the following sources:• Pensionplansthatdefineeligibilityforretirementandset

contributionandbenefitamountsinadvance• Qualifiedretirementplansfortheself-employed• Retirement distributions from a 401(k) or 403(b) plan

attributable to employer contributions or attributable toemployeecontributions that result in additional employercontributions(e.g.,matchingcontributions)

• IRAdistributionsreceivedafterage59½ordescribedbySection72(t)(2)(A)(iv)oftheIRC(seriesofequalperiodicpaymentsmadeforlife)

• Benefitsfromanyofthepreviousplansreceivedduetoadisability, or as a surviving spouse if the decedentqualifiedfor thesubtractionat thetimeofdeathandwasbornpriortoJanuary1,1953

• Benefitspaid toa senior citizen (age65orolder) fromaretirementannuitypolicythatarepaidforlife(asopposedtoaspecifiednumberofyears)

• Foreign retirement and pension benefits that meetMichigan’squalificationsmayalsobeeligible.

Qualifying public benefits include distributions from the following sources:• TheStateofMichigan• Michigan local governmental units (e.g., Michigan

counties,cities,andschooldistricts)• Federalcivilservice.Retirement and pension benefits that are transferred fromoneplantoanother(rolledover)continuetobe treatedas iftheyremainedintheoriginalplan.For public and private retirement or pension benefits, you may not subtract (do not include on Form 4884):• Amountsreceivedfromadeferredcompensationplanthat

letstheemployeesettheamounttobeputasideanddoesnotsetretirementageorrequirementsforyearsofservice.These plans include, but are not limited to, plans underSections401(k),457,and403(b)oftheIRC

• Amounts received before the recipient could retire undertheplanprovisions,includingamountspaidonseparation,withdrawal,ordiscontinuanceoftheplan

• Amounts received as early retirement incentives, unlesstheincentiveswerepaidfromapensiontrust.

Which Benefits are TaxableRetirement and pension benefits are taxed differentlydependingontheageoftherecipient.Marriedcouplesfilinga joint returnshouldcompleteForm4884basedon theyearofbirthoftheolderspouse.MilitaryandMichiganNationalGuard pensions, railroad retirement benefits and SocialSecuritybenefitsareexemptfromtaxandshouldbereportedontheSchedule1,line11orline14.

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Who May Claim a Pension Subtraction Tier 1• Recipients born before 1946 maysubtractallqualifyingretirement and pension benefits received from federal orMichiganpublicsources,andmaysubtractqualifyingprivateretirement and pension benefits up to $51,570 if single ormarried filingseparate,or$103,140 ifmarried filinga jointreturn.Ifyourpublicretirementbenefitsaregreaterthanthemaximumamountyouarenotentitledtoclaimanadditionalsubtractionforprivatepensions.NOTE: In addition to the public retirement benefits listedabove, the private pension limits are also reduced by thefollowingfromSchedule1,line11:

• MilitaryretirementfromtheU.S.ArmedForces• RetirementfromtheMichiganNationalGuard• Railroadretirement.

Tier 2• Recipients born during the period January 1, 1946

through January 1, 1952, do not complete Form 4884.SeeSchedule1,line24.

• Recipients born after January 1, 1952 through December 31, 1952 willbeable todeductup to$20,000inqualifying retirementandpensionbenefits if singleormarriedfilingseparate,orupto$40,000ifmarriedfilingajointreturn.Generally,allretirementorpensionbenefits(public and private) are treated the same unless therecipientalsohassignificantbenefits fromservice in theU.S. Armed Forces or Michigan National Guard, orreceives taxable railroad retirement benefits. Recipientswhodeductmilitaryretirementbenefitsduetoservice inthe U.S. Armed Forces or Michigan National Guard, ortaxablerailroadretirementbenefitsonSchedule1,line11mayhavelowerdeductionlimits if thesedeductionstotalmorethan$31,570onasinglereturnor$63,140onajointreturn.Seetheinstructionsforline17or28ofForm4884,whicheverapplies,formoreinformation.

Tier 3• Recipients born on or after January 1, 1953 but before

January 2, 1957 who have reached age 62 and receive retirement benefits from employment exempt from Social Security may deduct up to $15,000 in qualifying

retirementandpensionbenefits. Ifbothspousesona jointreturn receive Social Security exempt retirement benefits,the maximum deduction increases to $30,000. SeeForm4884,line29instructionsformoreinformation.

• Recipients born after 1952, received retirement benefits from SSA exempt employment, and were retired as of January 1, 2013 may deduct up to $35,000 in qualifyingretirement andpensionbenefits if singleormarried filingseparatelyor$55,000ifmarriedfilingajointreturn.Ifbothspousesonajointreturnqualify, themaximumdeductionincreasesto$70,000.

• All other recipients born after 1952, all retirementandpensionbenefitsare taxableandyouarenotentitled toapensionsubtraction.

Forhelpcalculatingtheretirementandpensionsubtraction,see“Which Section of Form 4884 Should I Complete?”onpage17.Retirement Benefits from a Deceased SpouseCalculatetheamountofdeductibleretirementbenefitsreceivedasasurvivorofadeceasedspousebasedonthebirthyearofthe deceased spouse and the filing status of the survivingspouse.IfthefilerisinTier2andhasreachedtheageof67,the deceased spouse’s benefits cannot be claimed on Form4884andthetaxpayeriseligiblefortheStandardDeduction. Retirement benefits received as a survivor generally have adistributioncodeof4onthefederalForm1099-R.The1099-R reportsretirementbenefitstotheInternalRevenueServiceanditissentbythepensionadministratorpayingthebenefits.Example 1:Amarriedfilerwhoreceivesretirementbenefitsasthesurvivingspouseofadecedentbornin1942(Tier1)wouldbeabletosubtractallpublicretirementbenefitsreceivedfromthedeceasedspouseandprivate retirementbenefits receivedupto$103,140,reducedbyanypublicbenefitsreceivedfromthedeceasedspouse.Generally, any retirement benefits deducted as a survivorreduce the amount of other retirement benefits thatmay bededucted.Example 2:A single filer who receives retirement benefitsas the surviving spouseof adecedentborn in1952 (Tier2)wouldbeabletosubtractupto$20,000inqualifiedretirementbenefitsreceivedfromthedeceasedspouse.

Filing Status Birth Year Retirement BenefitsTier

Retirement Benefits Deduction Limits

Single/Separate Before1946 Tier1 Allpublicplusprivatebenefitsupto$51,570combined

Single/Separate **1946through1952 Tier2 $20,000

Single/Separate After1952 Tier3 ***Nodeduction

*Joint Before1946 Tier1 Allpublicplusprivatebenefitsupto$103,140combined

*Joint **1946through1952 Tier2 $40,000

*Joint After1952 Tier3 ***Nodeduction

* On a joint return, determine the eligibility for deducting retirement benefits using the age of the older spouse.** Taxpayers born during the period January 1, 1946 through January 1, 1952 should not deduct retirement benefits; you are eligible for the Michigan Standard Deduction. See Schedule 1, line 24 instructions. ***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 28 and line 29.

17

Example 3: If the filer in Example 2 was born in 1952 (Tier 2), any retirementbenefits received from thedeceasedspouse that are deductible will reduce the filer’s maximum deductionforretirementbenefitsof$20,000.

NOTE: Filers born after 1952 (Tier 3) receiving survivorbenefits from a deceased spouse born in Tier 1 completeSection B of Form 4884. Filers born after 1952 (Tier 3)receiving survivor benefits from a deceased spouse born inTier2completeSectionCofForm4884.

Line-by-Line Instructions for Pension Schedule (Form 4884)Visitwww.michigan.gov/incometax forhelpcalculatingtheretirementandpensionsubtraction.Before completing Form 4884, refer to “Which Section of Form 4884 Should I Complete?”NOTE: For purposes of this form, single limits apply totaxpayerswhoaremarriedfilingseparately.Lines not listed are explained on the form.Lines 1, 2, and 3: Enter your name(s) and Social Securitynumber(s). If you aremarried filing separate returns, enterbothSocialSecuritynumbers,butdonot enteryourspouse’sname.Lines 4 and 5:Enteryouryear(s)ofbirth.Ifyouaremarriedandfilingseparately,donotenteryourspouse’syearofbirth.Line 6: Checktheboxifallthreecriteriaaremet:• You and your spouse (if filing a joint return)were born

after1952. • Youoryourspouse(iffilingajointreturn)wereretiredas

ofJanuary1,2013.• You or your spouse (if filing a joint return) received

retirementbenefitsfromSSAexemptemployment.Line 7: Enter deceased spouse’s name, Social Securitynumberandyearofbirth.Ifyouarefilingyourfinaljointtaxreturnbecauseyourspousediedduring the taxyear,donotcompleteline7orcheckbox8B.NOTE: When completing Form 4884, surviving spousemeansthedeceasedspousediedpriortothecurrenttaxyear(e.g., when filing a 2018 return the spouse died in 2007).Deceased spouse benefits do not include benefits from aspousewhodiedin2018.Line 8:Ifyouhavemorethantenqualifyingentries,continuethose entries on the 2018 Michigan Pension Continuation Schedule(Form4973).Line 8B: Foreachqualifyingretirementandpensionbenefitattributable toadeceasedspouseputan“X” incolumn8B.Seeinstructionsforline7formoreinformationondeceasedspousebenefits.Line 8C: If an individual has multiple retirement andpensionbenefitsfromthesamePayerFEINanddistributioncode,combinethoseamountsonthesameline.Line 8D:Listthedistributioncodefrombox7ofthefederalForm1099-R.Line 8F: Include the taxableamountof retirementorpensionreported in federalAGI.Use theseamountswhencompletingtheapplicablesectioninPart3.Ifyouareapart-yearresidentonlyuse theportionfromtheMichiganScheduleNR, line10columnB.

Which Section of Form 4884 Should I Complete?

Using the information from line 8, complete Section A, Section B, Section C or Section D. To determine which section of the form to complete, answer the following questions.1. Were retirement or pension benefits received bya filer or spouse (if married filing jointly) bornpriortoJanuary1,1953,orweresurvivingspousebenefits received for a deceased spouse who wasborn prior to January 1, 1953 and died prior toJanuary1,2018?

Yes: Continuetoquestion2. No: Continuetoquestion5.2. Was theolderof fileror spouse (ifmarried filingjointly) born during the period January 1, 1946throughJanuary1,1952?

Yes: DonotfileForm4884.UseSchedule1,line24(seeinstructions,page15).

No: Continuetoquestion3.3. Was theolderof filer or spouse (ifmarried filingjointly)bornpriortoJanuary1,1946?

Yes: CompleteSectionAofForm4884. No: Continuetoquestion4.4. Is filer or spouse (if married filing jointly)receiving benefits from a deceased spouse whowasbornpriortoJanuary1,1946anddiedpriortoJanuary1,2018?

Yes: CompleteSectionBofForm4884. No: CompleteSectionCofForm4884.5. Were benefits from SSA exempt employmentreceived by a filer or spouse (if married filingjointly)whowasbornafter1952and retiredasofJanuary1,2013?

Yes: CompleteSectionCofForm4884. No: Continuetoquestion6.6.Were benefits from SSA exempt employmentreceived by a filer or spouse (if married filingjointly)whohasreachedage62?

Yes: CompleteSectionDofForm4884. No: You are not eligible for a retirement or

pension benefits subtraction. Do not fileForm4884.

18

Line 9: If you or your spouse reported any retirement andpensionbenefits fromservice in theU.S.ArmedForces, theMichiganNationalGuard or any taxable railroad retirementbenefitsreportedonSchedule1,line11,theseamountsshouldbe subtracted from the allowable private pension deductionlimits. For purposes of this line, single limits apply totaxpayerswhoaremarriedfilingseparately.AmountsdeductedonSchedule1, line11, arenotdeductedagain on Form 4884, and are only used to reduce theallowable deduction for private retirement and pensionbenefits. For example, if a joint filer born in 1945 received$30,000 in retirement benefits from service in the U.S.ArmedForcestheallowableprivatedeductionlimitreportedonline9wouldbe$103,140-$30,000=$73,140.Line 13:IfyoucheckedeitherSSAExemptbox23Cor23Ffrom Schedule 1, your maximum is increased by $15,000.If you checked both boxes 23C and 23F yourmaximum isincreasedby$30,000.Line 16: Carry thisamount toSchedule1, line25.DonotcompleteSectionB,SectionCorSectionD.Line 17: If you or your spouse received and reportedany retirement and pension benefits from service inthe U.S. Armed Forces or Michigan National Guard,or any taxable railroad retirement benefits reported onSchedule1,line11,theseamountsshouldbesubtractedfromtheallowableprivatepensiondeductionlimithere.AmountsdeductedonSchedule1, line11, arenotdeductedagain on Form 4884 and are only used to reduce theallowable deduction for private retirement and pensionbenefits.Line 23: Donot include benefits received from a deceasedspouse(whodiedpriorto2018).Line 24: IfyoucheckedeitherSSAExemptbox23Cor23Ffrom Schedule 1, your maximum is increased by $15,000.If you checked both boxes 23C and 23F yourmaximum isincreasedby$30,000.Line 27: Carry this amount toSchedule1, line25.DonotcompleteSectionA,SectionCorSectionD.Line 28: Taxpayers born after January 1, 1952, that arereceiving benefits from a deceased spouse who was bornduring the period January 1, 1946 through January 1, 1952shoulduseSectionCtocalculatethedeductionforretirementandpensionbenefits.If you checked either SSA Exempt box 23C or 23F fromSchedule 1, yourmaximum is increased by $15,000. If youcheckedbothboxes23Cand23Fyourmaximumisincreasedby$30,000.

Taxpayers born after 1952, that were retired as of January 1, 2013 and received retirement benefits fromSSA exempt employment should use Section C to calculatethe deduction for retirement and pension benefits. Thesetaxpayersmaydeductupto$35,000inqualifyingretirementandpensionbenefits ifsingleormarriedfilingseparatelyor$55,000ifmarriedfilinga joint return. Ifbothspousesonajoint return qualify, the maximum deduction increases to$70,000.If you deducted military retirement benefits, or taxablerailroad retirement benefits on Schedule 1, line 11, yourdeduction for retirementorpensionbenefits received fromaprivatesourcemaybereduced.Ifyouhavetaxablerailroadretirementbenefitsorqualifyingretirement and pension benefits from service in the U.S.ArmedForcesorMichiganNationalGuard,useWorksheet2todetermineyourallowablesubtraction.Carry this amount to Schedule 1, line 25.Do not completeSectionA,SectionB,orSectionD.Line 29: If you checked box 23C or 23F on Schedule 1and the older of you or your spouse was born on or after January 1, 1953 but before January 2, 1957, enter allqualifying retirement and pension benefits you received,up to $15,000. If you are receiving benefits as a survivingspouse,donotuseyourdeceasedspouse’syearofbirth. If23Cor23FonSchedule1 ischecked,deductallqualifyingretirementandpensionbenefitsupto$15,000.Ifbothboxes23Cand23FonSchedule1werecheckedona joint return,themaximumdeductionis$30,000.Recipients who deduct taxable railroad retirement benefitsor military retirement benefits due to service in the U.S.Armed Forces orMichigan National Guard on Schedule 1,line 11may have lower deduction limits on this line if theSchedule1, line11 totalsmore than$36,570.Foradditionalinformation and to determine your allowable subtraction,refer to the “Worksheet for Filers with Taxable RailroadRetirement Benefits or Qualifying Retirement and PensionBenefitsfromServiceintheU.S.ArmedForcesorMichiganNational Guard and Completing Section D of Form 4884”availableonTreasury’sWebsite.Carry this amount to Schedule 1, line 25. Do not completeSectionA,SectionB,orSectionC.

19

Form 4884 Various Scenarios

Worksheet 2 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 C 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 $51,570 if single or $103,140 if 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. 009. Enter $20,000 if single or $40,000 if filing jointly. Higher limits apply if you checked Schedule 1,

box 23C or 23F (see line 11 below). .............................................................................................. 9. 0010. Enter the smaller of line 8 or line 9 here and on Form 4884, line 28. ............................................ 10. 00

Calculation for filers with benefits from employment exempt from the Social Security Act11. Enter $20,000 if single or $40,000 if filing jointly. .......................................................................... 11. 0012. If you checked box 23C or 23F on Schedule 1, enter $15,000 for each box checked. ................. 12. 0013. Add line 11 and line 12. This is your maximum deduction for line 9 of this Worksheet. ............... 13. 00

Scenario 1: Single filer born after January 1, 1952 through December 31, 1952 (Tier 2) with retirement/pension benefits.Henryisfilingassingle.HewasbornonJanuary2,1952andisreceivingaprivatepensionof$25,000withadistributioncodeof7.

Step1: Aftercompletinglines1and2,Henryenters1952online4.Step2: Hecompletesrow1ofline8byenteringanXinPrivatefor8A,the

payerFEINin8C,thedistributioncode7in8D,thenameofthepayerin8E,and$25,000in8F......................................................................... Line8F,Row1........................ $25,000

Step3: Henryreferstothequestionnaireonpage17todeterminewhich SectionofForm4884istobecompleted.• Henryanswersyestoquestion1ashewasbornpriorto

January1,1953.• Heanswersnotoquestion2becausehewasnotbornduringthe

periodJanuary1,1946throughJanuary1,1952.• Heanswersnotoquestion3becausehewasnotbornpriorto

January1,1946.• Heanswersnotoquestion4becauseheisnotreceivingbenefits

fromadeceasedspouse.Basedonhisanswershecompletes SectionCofForm4884.

Step4: Sinceheissingleandhistotalpensionbenefitsareoverthemaximumallowed,Henryentersthemaximumof$20,000online28andontheSchedule1,line25..................................................................................

Line28......................................

Schedule1,Line25...................

$20,000

$20,000

20

Scenario 2: Joint filers, with the older spouse born prior to January 1, 1946 (Tier 1) who died during the tax year with private pension benefits.BobandMaryarefilingajointreturn.Bob,bornin1944,hasaprivatepensionof$55,000.BobdiedonOctober15,2018.Bobreceiveda1099-Rfor$50,000withadistributioncodeof7andMaryreceiveda1099-Rfor$5,000withadistributioncodeof4fortheremainderofBob’spension.Mary,bornin1952,isreceivingapublicpensionof$70,000withadistributioncodeof7.

Step1: Aftercompletinglines1through3,Maryenters1944online4and1952online5.Marydoesnotcompleteline7orcheck8BbecauseBobdiedduringthecurrenttaxyear.

Step2: Marycompletesrow1ofline8byenteringanXinPrivatefor8A, the payer FEIN in 8C, the distribution code 7 in 8D, thenameofpayerin8E,and$50,000in8F.......................................... Line8F,Row1......................... $50,000Shecompletesrow2ofline8byenteringanXinPrivatefor8A,thepayerFEINin8C,thedistributioncode4in8D,thenameofpayerin8E,and$5,000in8F......................................................... Line8F,Row2......................... $5,000Shecompletesrow3ofline8byenteringanXinPublicfor8A,thepayerFEINin8C,thedistributioncode7in8D,thenameofpayerin8E,and$70,000in8F....................................................... Line8F,Row3......................... $70,000

Step3: Mary refers to the questionnaire on page 17 to decide whichSection of Form4884 is to be completed. She answers yes toquestion 1, no to question 2, yes to question 3 and completesSectionAofForm4884.

Step4: Sheenters$103,140online9assheisfilingjointly..................... Line9........................................ $103,140Step5: Sheenters$70,000,herpublicpension,online10........................ Line10...................................... $70,000Step6: Shesubtractsline10fromline9andenters$33,140online11.... Line11...................................... $33,140Step7: Sheenters$55,000,thetotalprivatepensionbenefits,online12. Line12...................................... $55,000

Step8: Mary leaves line13blankasBob isnotconsideredadeceasedspouseforpurposesofthisreturn;Maryisfilingajointreturn... Line13...................................... leaveblank

Step9: Maryenters$55,000online14,thetotaloflines12and13......... Line14...................................... $55,000Step10: Sheenters$33,140,thesmalleroflines11or14........................... Line15...................................... $33,140

Step11: Sheaddslines10and15,enters$103,140online16andcarriesthisamounttoSchedule1,line25.................................................

Line16......................................Schedule1,Line25..................

$103,140$103,140

Scenario 3: Married filing separately with filer born after January 1, 1952 through December 31, 1952 (Tier 2) and separated spouse born prior to January 1, 1946 (Tier 1).JamesandPhyllisaremarriedfilingseparately.JameswasbornonJanuary2,1952andisreceivingapublicpensionof$50,000.Phylliswasbornin1941andisreceivingapublicpensionof$45,000.

Step1: As James is married filing separately, he completes lines 1and2, leaves the spouse’s name lineblank, and includes thespouse’sSocialSecuritynumberonline3.

Step2: Jamesenters1952online4andskipsline5.Step3: Hecompletes row1of line8byenteringanX inPublic for

8A, the payer FEIN in 8C, the distribution code in 8D, thenameofthepayerin8E,and$50,000in8F............................... Line8F,Row1......................... $50,000

Step4: Jamesrefers to thequestionnaireonpage17todecidewhichSection of Form 4884 is to be completed. He answers yestoquestion1,no toquestion2,no toquestion3because theseparatedspouse’syearofbirthisnotrelevant,notoquestion4andcompletesSectionCofForm4884.

Step5: Since he is married filing separately and his total pensionbenefits are over the maximum allowed, James enters themaximum of $20,000 on line 28 and on the Schedule 1, line25.........................................................................................

Line28...................................Schedule1,Line25...................

$20,000$20,000

21

Scenario 5: Single filer born after January 1, 1952 through December 31, 1952 (Tier 2) with benefits from SSA exempt employment.Moniqueisfilingassingle.ShewasbornonJanuary2,1952andisreceivingapensionof$25,000asaretiredfirefighter.

Step1: Aftercompletinglines1and2,Moniqueenters1952online4.

Step2: Shecompletes row1of line8byenteringanX inPublic for8A, the payer FEIN in 8C, the distribution code in 8D, thenameofthepayerin8E,andthe$25,000in8............................... Line8F,Row1............................ $25,000

Step3: She refers to the questionnaire on page 17 to decide whichSectionofForm4884 is tobecompleted.Sheanswersyes toquestion1,notoquestion2,notoquestion3,notoquestion4andcompletesSectionCofForm4884.

Step4: Since she is single and receiving benefits from SSA exemptemployment, her maximum allowable pension deductionis increased from $20,000 to $35,000. She would enter$25,000, the lesser of her total retirement and pensionbenefits or the maximum allowable pension deduction, on line28andontheSchedule1,line25..............................................NOTE: It is important for taxpayerswith benefits fromSSAexempt employment to check the box(es) on line 23 of theSchedule1.

Line28........................................Schedule1,Line2323A.............................................23B.............................................23C.............................................Schedule1,Line25....................

$25,000

195266X$25,000

Scenario 4: Joint filer with the older spouse born prior to January 1, 1946 (Tier 1) with private and public retirement/pension benefits.JerryandBeverlyarefilingajointreturn.Jerrywasbornin1943andisreceivingapublicpensionof$40,000withadistributioncodeof7.Beverlywasbornin1946andisreceivingaprivatepensionof$70,000withadistributioncodeof7.

Step1: Aftercompleting lines1 through3, JerryandBeverlyenter1943online4and1946online5.

Step2: Theycompleterow1ofline8byenteringanXinPublicfor8A,thepayerFEINin8C, thedistributioncode7 in8D, thenameofthepayerin8Eand$40,000in8F...................................................... Line8F,Row1........................ $40,000Theycompleterow2ofline8byenteringanXinPrivatefor8A,thepayerFEINin8C,thedistributioncode7in8D,thenameofthepayerin8Eand$70,000in8F..................................................... Line8F,Row2......................... $70,000

Step3: JerryandBeverly refer to thequestionnaireonpage17 todecidewhichSectionofForm4884istobecompleted.Theyansweryesto question 1, no to question 2, yes to question 3 and completeSectionAofForm4884.

Step4: Theyenter$103,140online9astheyaremarriedfilingjointly....... Line9....................................... $103,140

Step5: They enter $40,000 on line 10, the total of their public pensionbenefits............................................................................................... Line10..................................... $40,000

Step6: Theysubtractline10fromline9andenter$63,140online11........ Line11.................................... $63,140

Step7: They enter $70,000 on line 12, the total of their private pensionbenefits............................................................................................... Line12..................................... $70,000

Step8: Theyleaveline13blankasitdoesnotapplytothem....................... Line13..................................... leaveblank

Step9: Theyenter$70,000online14,thetotaloflines12and13............... Line14..................................... $70,000

Step10: Theyenter$63,140,thesmalleroflines11or14.............................. Line15..................................... $63,140

Step11: Theyaddlines10and15,enter$103,140online16andcarrythisamounttoSchedule1,line25...................................................................

Line16......................................Schedule1,Line25...................

$103,140$103,140

22

Scenario 6: Joint filers born after 1952 (Tier 3) with retirement/pension benefits and receiving surviving benefits from a deceased spouse born in 1944 (Tier 1).HowardandGeorgiaarefilingajointreturn.Howard,bornin1953,isreceivingaprivatepensionof$40,000.Georgiawasbornin1955.Howard’sdeceasedspouse,Edith,wasbornin1944anddiedin2006.Howardisreceiving$30,000insurvivingspousepensionbenefitsfromEdith’sprivatepension.

Step1: After completing lines 1 through 3, Howard and Georgiaenter1953online4and1955online5.Howardisreceivingpension benefits from a deceased spouse so he thencompletesline7.HeentersEdith’sfullnameonline7a,herSocialSecuritynumberonline7b,and1944online7c.

Step2: As Howard and Georgia were both born in Tier 3 theirpensionbenefitsarenotdeductibleandshouldnotbe listedonline8ofForm4884.Theycomplete row1of line8byenteringanX inPrivatefor8A,anX in8B, thepayerFEINin8C, thedistributioncodein8D,thenameofpayerin8E,and$30,000in8F......... Line8F,Row1...................... $30,000

Step3: They refer to thequestionnaireonpage17 todecidewhichSection of Form 4884 is to be completed. They answeryes toquestion1,no toquestion2,no toquestion3,yes toquestion4andcompleteSectionBofForm4884.

Step4: Theyenter$103,140online17astheyarefilingjointly........ Line17................................... $103,140

Step5: They leave line 18 blank because they are not receivingpublicbenefitsfromEdith....................................................... Line18.................................... leaveblank

Step6: Theysubtractline18fromline17andenter$103,140online19..................................................................................... Line19.................................... $103,140

Step7: Theyenter$30,000,privatebenefitsreceivedfromHoward’sdeceasedspouse,Edith,online20.......................................... Line20.................................... $30,000

Step8: Theyenterthesmalleroflines19or20,$30,000,online21. Line21.................................... $30,000

Step9: HowardandGeorgiaaddlines18and21andenter$30,000online22.................................................................................. Line22.................................... $30,000

Step10: Since Howard and Georgia are born in Tier 3 and do nothavedeductiblebenefitstheywouldleaveline23blank........ Line23.................................... leaveblank

Step11: Theyenter$40,000online24astheyarefilingjointly.......... Line24.................................... $40,000

Step12: Sinceline22islessthanline24theyenter$10,000online25...................................................................................... Line25.................................... $10,000

Step13: Theyenterthesmalleroflines23or25,zero,online26...... Line26.................................... $0

Step14: Theyaddlines22and26andenter$30,000online27andSchedule1,line25...................................................................

Line27....................................Schedule1,Line25................

$30,000$30,000

23

Scenario 7: Single filer born after January 1, 1952 through December 31, 1952 (Tier 2) receiving surviving benefits from a deceased spouse born in 1939 (Tier 1).Alice,bornonJanuary2,1952,isasurvivingspousefilingasinglereturn.HerdeceasedhusbandMiguelwasbornin1939anddiedin2010.Alicehaspublicpensionbenefitsof$37,500andisalsoreceivingsurvivingspousebenefitsfromMiguel’spublicpensionof$69,000.

Step1: Aftercompletinglines1and2,Aliceenters1952online4.Aliceis receivingpensionbenefits fromadeceasedspousesoshe thencompletes line 7. She entersMiguel’s full name on line 7a, hisSocialSecuritynumberonline7b,and1939online7c.

Step2: Shecompletesrow1ofline8byenteringanXinPublicfor8A,the payer FEIN in 8C, the distribution code in 8D, the name ofpayerin8E,and$37,500in8F.........................................................Shecompletesrow2ofline8byenteringanXinPublicfor8A,enteringanXin8B,thepayerFEINin8C,thedistributioncodeof4in8D,thenameofpayerin8E,and$69,000in8F....................

Line8F,Row1.......................

Line8F,Row2.......................

$37,500

$69,000

Step3: Alice refers to the questionnaire on page 17 to decide whichSection of Form 4884 is to be completed. She answers yes toquestion1, no to question2, no to question3, yes to question4andcompletesSectionBofForm4884.

Step4: Sheenters$51,570online17becausesheisfilingsingle................ Line17.................................... $51,570

Step5: She enters $69,000, public benefits received from her deceasedspouse,Miguel,online18................................................................ Line18.................................... $69,000

Step6: Sinceline18ismorethanline17,sheenterszeroonline17........... Line17.................................... $0

Step7: She leaves line 20 blank because she is not receiving privatebenefitsfromherdeceasedspouse................................................... Line20.................................... leaveblank

Step8: Sheentersthesmalleroflines19or20,sheenterszeroonline21. Line21..................................... $0

Step9: Aliceaddslines18and21andenters$69,000online22................ Line22.................................... $69,000

Step10: Sheenters$37,500online23,thetotalofherbenefits.................... Line23.................................... $37,500

Step11: Aliceenters$20,000online24assheisfilingsingle..................... Line24.................................... $20,000

Step12: Sinceline22ismorethanline24sheenterszeroonline25........... Line25.................................... $0

Step13: Sheentersthesmalleroflines23or25,zero,online26................. Line26.................................... $0

Step14: Alice adds lines 22 and 26 and enters $69,000 on line 27 andSchedule1,line25............................................................................

Line27....................................Schedule1,Line25................

$69,000$69,000

Scenario 8: 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 areMichigan residents and are filing a joint return.William, born in 1948, is receiving public pensionbenefits 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 spousepensionbenefitsfromJohanna’sprivatepension.

Step1: AstheolderofWilliamandBettywasbornin1948(age70in2018), they do not complete Form 4884 and instead completeSchedule 1, lines 23 and 24 for the Michigan StandardDeduction. OnceWilliamreachedtheageof67,WilliamandBettynolongerqualifyforapensiondeduction.This includesbenefits from an older deceased spouse. Instead, they qualifyforthestandarddeductionagainstallincome(pension,wages,interest,etc.)................................................................................. DonotfileForm4884.

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Scenario 11: Filer and spouse both born after December 31, 1952 (Tier 3).ScottandLisaarefilingajointreturn.Scott,bornin1954,isreceivingprivatepensionbenefitsof$30,000.Lisa,bornin1957,isreceivinganIRAdistribution(privatepension)of$20,000.

Step1: As both Scott and Lisawere born afterDecember 31, 1952and did not check box 23C or 23F on Schedule 1, they arenot entitled to apension subtraction.Donot completeForm4884.......................................................................................... DonotfileForm4884.

Scenario 10: Single filer born after 1952 (Tier 3), received retirement benefits from SSA exempt employment and was retired as of January 1, 2013. Mattisfilingassingle,wasbornin1960andretiredApril30,2012andisreceivingbenefitsfromSSAexemptemploymentof$12,000andaprivatepensionof$30,000.Step1: Aftercompletinglines1and2,Mattenters1960online4.

Step2: SinceMattwasborn after 1952,was retired asof January1,2013,andreceivedbenefitsfromSSAexemptemployment,hecheckstheboxonline6...................................................................... Line6.......................................... X

Step3: Mattcompletesrow1ofline8byenteringanXinPublicfor8A, the payer FEIN in 8C, the distribution code in 8D, thenameofthepayerin8Eand$12,000in8F.Matt completes row 2 of line 8 by entering an X in Privatefor8A,thepayerFEINin8C,thedistributioncodein8D,thenameofthepayerin8Eand$30,000in8F..................................

Line8F,Row1........................... $12,000

Line8F,Row2........................... $30,000Step4: Matt refers to the questionnaire on page 17 to decide which

sectionofForm4884 is tobecompleted.Mattanswersno toquestion1andcontinuestoquestion5.Afteransweringyestoquestion5,MattcompletesSectionCofForm4884.

Step5: Since Matt is single, he enters $35,000, which is the lesserof his total retirement and pension benefits ($42,000) or themaximum allowable pension deduction ($35,000) on line 28andontheSchedule1,line25....................................................NOTE: It is important for taxpayerswithbenefits fromSSAexempt employment to check the box(es) on line 23 of theSchedule1.


$35,000

196058X$35,000

Scenario 9: Joint filers born after 1952 (Tier 3) with retirement/pension benefits and receiving surviving benefits from a deceased spouse born in 1949 (Tier 2).MarkandNancyarefilingajointreturn.Mark,bornin1953,isreceivingaprivatepensionof$25,000.Nancywasbornin1953.Nancy’sdeceasedspouse,Eduardo,wasbornin1949anddiedin2008.Nancyisreceiving$35,000insurvivingspousepensionbenefitsfromEduardo’sprivatepension.Step1: After completing lines 1 through 3, Mark and Nancy enter

1953online4and1953online5.Nancyisreceivingpensionbenefitsfromadeceasedspousesoshethencompletesline7.SheentersEduardo’sfullnameonline7a,hisSocialSecuritynumberonline7b,and1949online7c.

Step2: AsMarkandNancywerebothborninTier3Mark’spensionis not deductible and should not be listed on line 8 of Form4884.Theycompleterow1ofline8byenteringanXinPrivatefor8A,anXin8B,thepayerFEINin8C,thedistributioncodein8D,thenameofpayerin8E,and$35,000in8F.......................... Line8F,Row1........................... $35,000

Step3: They refer to the questionnaire on page 17 to decide whichSectionofForm4884istobecompleted.Theyansweryestoquestion1,notoquestion2,notoquestion3,notoquestion4andcompleteSectionCofForm4884.

Step4: They are married filing jointly and enter the total of theirbenefits from line 8 of $35,000, since it is less than themaximum of $40,000, on line 28 and on the MichiganSchedule1,line25.....................................................................

Line28........................................Schedule1,Line25...................

$35,000$35,000

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Scenario 12: Single filer born on or after January 1, 1953 but before January 2, 1957 (Tier 3) with benefits from SSA exempt employment and who retired after January 1, 2013Leighisfilingassingle,wasbornin1953,andisreceivingpensionof$8,000fromSSAexemptemploymentandaprivatepensionof$10,000.Sheretiredin2014.

Step1: Aftercompletinglines1and2,Leighenters1953online4.Step2: Leigh completes row 1 of line 8 by entering an X in Public

for8A,thepayerFEINin8C,thedistributioncodein8D,thenameofthepayerin8Eand$8,000in8F.Leigh completes row 2 of line8 by entering anX in Privatefor8A,thepayerFEINin8C,thedistributioncodein8D,thenameofthepayerin8Eand$10,000in8F......................................

Line8F,Row1............................ $8,000

Line8F,Row2............................ $10,000Step3: Leigh refers to the questionnaire on page 17 to decide which

section of Form 4884 is to be completed. She answers no toquestion1andskips toquestion5. Sheanswersnotoquestion5because shedidnot retireonorbefore January1, 2013. Sheanswersyestoquestion6andcompletesForm4884,SectionD.

Step4: Since Leigh is single, she enters $15,000,which is the lesserof her total retirement and pension benefits ($18,000) or themaximum allowable pension deduction ($15,000) on line 29andontheSchedule1,line25............................................................NOTE: It is important for taxpayerswith benefits fromSSAexempt employment to check the box(es) on line 23 of theSchedule1.


$15,000

195365X$15,000

General Information - Homestead Property Tax Credit (MI-1040CR)The request for your Social Security number is authorizedunderUSCSection42.SocialSecuritynumbersareusedbyTreasurytoconductmatchesagainstbenefitincomeprovidedby the Social Security Administration and other sourcesto verify the accuracy of the home heating and propertytax credit claims filed for mandatory federal reportingrequirementsandtodeterfraudulentfilings.Who May Claim a Property Tax CreditYoumay claim a property tax credit if all of the followingapply:• YourhomesteadislocatedinMichigan• YouwereaMichiganresidentatleastsixmonthsof2018• You own your Michigan homestead and property taxes

were levied in 2018, or you paid rent under a rentalcontract.

Youcanhaveonlyonehomesteadatatime,andyoumustbetheoccupantaswellastheownerorrenter.Yourhomesteadcan be a rented apartment or a mobile home on a lot in amobile home park.A vacation home or income property isnot consideredyourhomestead.Yourhomesteadisinyourstateofdomicile.Domicileistheplacewhere youhaveyour permanent home. It is the placetowhichyouplan toreturnwheneveryougoaway.Collegestudents and others whose permanent homes are not inMichigan are not Michigan residents. Domicile continuesuntilyouestablishanewpermanenthome.Property tax credit claims may not be submitted onbehalf of minor children. Filers claimed as a dependenton someone else’s return see instructions for line 24 onpage31tocorrectlyreportsupportreceived.

You may not claim a property tax credit if your total household resources are over $60,000. In addition, youmay not claim a property tax credit if your taxable valueexceeds $135,000 (excluding vacant farmland classified asagricultural).The computed credit is reducedby10percentfor every $1,000 (or part of $1,000) that total householdresources exceed $51,000. If filing a part-year return, youmustannualizetotalhouseholdresourcestodetermineiftheincomelimitationapplies.See“AnnualizingTotalHouseholdResources”onpage28.Which Form to FileMostfilersshouldusetheMI-1040CRinthisbooklet.Ifyouareblindandownyourhomestead,areintheactivemilitary,are an eligible veteran, or an eligible veteran’s survivingspouse, complete forms MI-1040CR and MI-1040CR-2(availableonTreasury’sWebsite.)Use the form that gives you a larger credit. If you are blind and rent your homestead, you cannot usetheMI-1040CR-2.ClaimyourcreditontheMI-1040CRandcheckbox5b ifyouareage65oryounger.Checkboxes5aand5bifyouareblindandage65orolder.When to FileIf you are not required to file an MI-1040, you mayfile your credit claim as soon as you know your 2018total household resources and property taxes levied in2018. If you file a Michigan income tax return, yourcredit claim should be included with your MI-1040return and filed by April 15, 2019 to be consideredtimely. To avoid penalty and interest, if you owe tax,postmark your return no later than April 15, 2019. Thefiling deadline to receive a 2018 property tax credit is April15,2023.

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Amending Your Credit ClaimFileanewclaimformandchecktheAmendedReturnboxatthetopofpage1oftheform.If applicable, include a copy of your property tax statement(s) and/or lease agreement. Youmustfilewithinfouryearsofthedatesetforfilingyouroriginalincometaxreturn.Delaying Payment of Your Property TaxesSeniorcitizens,disabledpeople,veterans,survivingspousesof veterans, and farmers may be able to delay payingproperty taxes. Contact your local or county treasurer formoreinformation.Total Household ResourcesTotal household resources are the total income (taxable andnontaxable)ofbothspousesorofasinglepersonmaintainingahousehold.TheyareAGI,excludingnetbusinessandfarmlosses,netrentandroyaltylosses,andanycarryoverofanetoperatingloss,plusallincomeexemptorexcludedfromAGI.Total household resources include the following items not listed on the form:• Capitalgainson thesaleofyourresidenceregardless if thegainsareexemptfromfederalincometax

• Compensation for damages to character or for personalinjuryorsickness

• Aninheritance(exceptaninheritancefromyourspouse)• Proceedsofalifeinsurancepolicypaidonthedeathofthe

insured(exceptbenefitsfromapolicyonyourspouse)• Deathbenefitspaidbyoronbehalfofanemployer• Minister’shousingallowance• Forgiveness of debt, even if excluded from AGI (e.g.,

mortgageforeclosure)• Reimbursement fromdependentcareand/ormedicalcare

spendingaccounts• Scholarships, stipends, grants, and payments, except

governmentpayments,madedirectlytothirdpartiessuchasaneducationalinstitutionorsubsidizedhousingproject.

Total household resources do NOT include:• Netoperatinglossdeductionstakenonyourfederalreturn• Payments received by participants in the foster

grandparentorseniorcompanionprogram• Energyassistancegrants• Governmentpaymentsmadedirectlytoathirdparty(e.g.,

paymentstoadoctor,GIBillbenefitsandpaymentsfromaPELLgrant).NOTE: If payment is made from money withheld fromyour benefit, the payment is part of total householdresources. (For example, theMDHHSmaypayyour rentdirectlytothelandlord.)

• Money received from a government unit to repair orimproveyourhomestead

• Surplusfoodorfoodassistanceprogrambenefits• Stateandcityincometaxrefundsandhomesteadproperty

taxcredits• Choreservicepayments(thesepaymentsareincometothe

provideroftheservice)• The first $300 from gambling, bingo, lottery, awards, or

prizes

• Thefirst$300ingiftsofcashormerchandisereceived,orexpenses paid on your behalf (rent, taxes, utilities, food,medicalcare,etc.)byparents,relatives,orfriends

• Amounts deducted from Social Security or RailroadRetirementbenefitsforMedicarepremiums

• Life, health, and accident insurance premiums paid byyouremployer

• Loanproceeds• Inheritancefromaspouse• Lifeinsurancebenefitsfromaspouse• Paymentsfromalong-termcarepolicymadetoanursing

homeorothercarefacility• MostpaymentsfromTheStepForwardMichiganprogram.Visit www.michigan.gov/taxtotalhouseholdresources formoreinformationontotalhouseholdresources.Special Provisions for FarmersIf you received a farmland preservation tax credit in 2018,you must include it in total household resources. You maysubtractthebusinessportionofyourhomesteadpropertytaxcreditifyouincludeditintaxablefarmincome.Property Taxes Eligible for CreditAd valorem property taxes that were levied on yourhomestead in 2018, including administrative collectionfeesup to1percent of the taxes, canbe claimednomatterwhen you pay them. You may add to your 2018 taxes theamount of property taxes billed in 2018 from a correctedor supplemental tax bill. Youmustdeduct from your 2018propertytaxesanyrefundofpropertytaxesreceivedin2018thatwasaresultofacorrectedtaxbillfromapreviousyear.Do not include: • Delinquent property taxes (e.g., 2017property taxes paid

in2018)• Penaltyandinterestonlatepaymentsofpropertytax• Delinquentwaterorsewerbills• Propertytaxesoncottagesorsecondhomes• Associationduesonyourproperty• Mostspecialassessmentsfordrains,sewers,androadsdo

notmeetspecifictestsandmaynotbeincluded.Youmayincludespecialassessmentsonlyiftheyareleviedusingauniformmillagerate,arebasedontaxablevalue,andareeither levied in the entire taxing jurisdiction or they areused to provide police, fire, or advanced life supportservicesandareleviedtownship-wide,exceptforalloraportionofavillage.

NOTE: School operating taxes are generally only leviedon the non-homestead portion of the property and may notbe included in taxes leviedwhencomputing theproperty taxcreditonanyportionofthehomenotusedasyourhomestead.Home used for business. If you use part of your home forbusiness,youmayclaimthepropertytaxesonthelivingareaofyourhomestead,butnot theproperty taxeson theportionusedforbusiness.IncludeacopyofU.S.Form8829 withyourMichiganreturn.Owner-occupied duplexes. When both units are equal,you are limited to 50 percent of the tax on both units, aftersubtracting the school operating taxes from the total taxesbilled.

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Owner-occupied income property. Apartmentbuildingandduplex ownerswho live in one of the units or single familyhomeownerswhorentaroom(s)toatenant(s)mustcompletetwocalculationstofigurethetaxtheycanclaimandbasetheircredit on the lower amount. First, subtract 23 percent of therentcollectedfromthetaxclaimedforcredit.Second,reducethe tax claimed for credit by the amount of tax claimed asrentalexpenseonyourU.S.Form1040, Schedule 1. IncludeacopyoftheU.S.Schedule E withyourMichiganreturn.Example:Yourhomehasanupstairsapartmentthatisrentedtoatenantfor$395permonth. Totalpropertytaxesonyourhome are $2,150. Of this amount, $858 is claimed as rentalexpense.Thecalculationsareasfollows:Step 1: $395x12=$4,740annualrent$4,740x0.23=$1,090taxesattributabletotheapartment$2,150totaltaxes-$1,090=$1,060taxesattributabletoowner’shomesteadStep 2:$2,150 total taxes - $858 taxes claimed as a businessdeduction=$1,292taxesattributabletohomesteadStep 3:Theowner’s taxesthatcanbeclaimedforcreditare$1,060,thesmallerofthetwocomputations.Farmers. Includefarmlandtaxesinyourpropertytaxcreditclaimifanyofthefollowingconditionsapply:• Ifyourgrossreceiptsfromfarmingaregreaterthanyour

totalhouseholdresources,youmayclaimallofyourtaxesonunoccupiedfarmlandclassifiedasagricultural.Donot include taxes on farmland that is not adjacent orcontiguous to your home and that you rent or lease toanotherperson.

• If gross receipts from farming are less than your totalhousehold resources and you have lived in your homemore than ten years, you may claim the taxes on yourhome and the farmland adjacent and contiguous to yourhome.

• If gross receipts from farming are less than your totalhouseholdresourcesandyouhavelivedinyourhomeless thantenyears,youmayclaimthetaxesonyourhomeandfive acres of farmland adjacent and contiguous to yourhome.

You may not claim rent paid for vacant farmland whencomputingyourpropertytaxcreditclaim.FarmlandownedbyaLimitedLiabilityCompany(LLC)maynotbeclaimedforahomesteadpropertytaxcreditbyoneoftheindividualmembers.Include any farmland preservation tax credit in your totalhouseholdresources.Entertheamountofcredityoureceivedin2018online20orincludeitinnetfarmincomeonline16.Homestead property tax credits are not included in totalhousehold resources. If you included this amount in yourtaxable farm income, subtract it from total householdresources.

Rent Eligible for CreditYoumustbeunderaleaseorrentalcontracttoclaimrentforcredit. Inmost cases, 23 percent of rent paid is consideredproperty tax that can be claimed for credit. The followingareexceptions:• Ifyourentorleasehousingsubjecttoaservice charge or

fees paidinsteadofpropertytaxes,youmayclaimacreditbasedupon10percentofthegrossrentyoupaid.Enterthisamounton line55and10percentof rentpaidon line56,andfollowinstructions.

• If your housing is exempt from property tax and noservice fee ispaid,youarenoteligible foracredit.This includes university- or college-owned housing.

• Ifyour housing costs are subsidized,baseyourclaimonthe amount you pay. Do not include the federal subsidyamount.

• Ifyouareamobile home park resident,claimthe$3permonthspecifictaxonline10,andthebalanceofrentpaidonline11.

• If you are a cooperative housing corporation resident member, claim your share of the property taxes on thebuilding.Ifyoulive inacooperativewhereresidentspayrent on the land under the building, youmay also claim23 percent of that land rent. NOTE: Do not take 23percentofyourtotalmonthlypayment.

• If you are a resident of a special housing facility (notnotedabove),baseyourclaimonrentonly.Do notincludeotherservices.Ifyoupayrentwithotherservicesandyouare unable to determine the portion that constitutes rentonly, you may determine your portion of the propertytaxes that can be claimed for credit based on squarefootage,or,dividethetaxesbythenumberofresidentsforwhomthehomeislicensedtocare.Thisinformationmaybe obtained from your housing facility. Visit www.michigan.gov/iit for more information aboutclaimantslivinginspecialhousingfacilities.

Example:Youpay$750permonthforroomandboard.Youoccupy 600 square feet of a 62,000 square foot apartmentbuilding. The landlord pays $54,000 in taxes per year.Step 1: 600/62,000=0.0097Step 2: $54,000x0.0097=$524taxesyoucanclaimforcreditHome used for business. Ifyouusepartofyourapartmentor rentedhome forbusiness,youmayclaim the renton thelivingareaofyourhomestead,butnottherentontheportionusedforbusiness.If You Moved in 2018Residents who temporarily lived outside Michigan mayqualify for a credit if Michigan remained their state ofdomicile. Personal belongings and furnishings must haveremained in the Michigan homestead and the homesteadmustnot have been rented or sublet during the temporaryabsence. (See the definitions of resident on page 6 anddomicileonpage25.)If you bought or sold your home or moved during 2018, you must prorate your taxes. CompleteMI-1040CR, Part 3, to determine the taxes that can be claimed for

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credit.Useonly the taxes levied in2018oneachMichiganhomestead, thenprorate taxesbasedondaysofoccupancy.Donot includetaxesonout-of-stateproperty.Donotincludeproperty taxes for property with a taxable value greaterthan$135,000.Excludedfromthisrestrictionisunoccupiedfarmlandclassifiedasagriculturalbyyourassessor.Part-Year ResidentsIfyoulivedinMichiganatleastsixmonthsduringtheyear,youmaybeentitledtoapartialcredit.Ifyouareapart-yearresident,youmustincludeallincomereceivedasaMichiganresident in total household resources (line 33). Complete MI-1040CR, Part 3, to determine the taxes eligible to beclaimedforcreditonyourMichiganhomestead.Deceased Claimant’s CreditThe estate of a taxpayer who died in 2018 (or 2019 beforefiling a claim) may be entitled to a credit for 2018. Thesurviving spouse, other authorized claimant, or personalrepresentativecanclaimthiscredit.Usethedecedent’sSocialSecuritynumberandthepersonalrepresentative’saddress.Ifthe taxpayerdiedafterDecember31,2017,enter thedateofdeathinthe“DeceasedTaxpayer”boxonpage3.Thesurviving spouse isconsideredmarried for theyear inwhich the deceased spouse died andmay file a joint creditforthatyear.EnterbothnamesandSocialSecuritynumberson theform,andwrite“DECD”after thedecedent’s name.Sign the return and write “filing as surviving spouse” inthedeceased’s signature line.Enter thedateofdeath in the“DeceasedTaxpayer”boxon thebottomofpage3. Includethedecedent’sincomeintotalhouseholdresources.If filing as a personal representative or claimant for therefund of a single deceased taxpayer, you must include a U.S. Form 1310 or Michigan Claim for Refund Due a Deceased Taxpayer (MI-1310). Enter the decedent’s nameintheFiler’sNamelineandtherepresentative’sorclaimant’sname, title and address in theHomeAddress line. See the“Deceased Taxpayer Chart of Examples” on page 7. A claimant must prorate to the date of death as noted in thefollowingparagraph.Thepersonal representative or claimant claimingacreditfor a single deceased person or on a jointly filed creditif both filers became deceased during the 2018 tax year,must prorate taxes to the date of death. Complete lines 47through 51 to prorate the property taxes. Annualize totalhouseholdresources(seeinstructionsbelow).Includeacopyof the taxbillsor leaseagreements. If filingasapersonal representative or claimant of deceased taxpayers for ajointly filed return, you must include a U.S. Form 1310 or Michigan Claim for Refund Due a Deceased Taxpayer (MI-1310). Enter the names of the deceased persons in theFiler’s and Spouse’s Name lines and the representative’s orclaimant’sname,title,andaddressintheHomeAddressline.See“DeceasedTaxpayerChartofExamples”onpage7.Annualizing Total Household ResourcesIfyouarefilingapart-yearcredit(foradeceasedtaxpayerorapart-yearresident),youmustannualizethetotalhouseholdresources to determine if the credit reduction applies.(Exception:thesurvivingspousefilingajointclaimdoesnothavetoannualizethedeceasedspouse’sincome.)

• Ifyouhavecheckedaboxonline5andyourannualizedtotal household resources are less than $6,000 use yourannualized total household resources to determine yourpercentage of taxes not refundable from MI-1040CRTable2onpage32.

• A senior, age 65 or older, filing a part-year credit mustcalculate annualized total household resources beforeusingMI-1040CRTableAonpage32.

• If the annualized income is more than $51,000 for anyclaimant, use annualized total household resources todetermine the percentage allowable in MI-1040CR TableBonpage32.

To annualize total household resources (project what it would have been for a full year):Step 1: Divide365bythenumberofdaysthetaxpayerwasaMichiganresidentin2018.Step 2: Multiply the answer from step 1 by the taxpayer’stotalhouseholdresources(MI-1040CR,line33).Theresultistheannualizedtotalhouseholdresources.Married During 2018Ifyoumarriedduring2018,combineeachspouse’sshareoftaxesorrentfortheperiodoftimeyouoryourspouselivedin separate homesteads prior to getting married. Then addthistotheproratedtaxesorrentforyourmaritalhomeafteryourmarriage.YouareonlyallowedtoclaimrentandtaxesonhomesteadslocatedinMichigan.Filing a Joint Return and Maintaining Separate HomesteadsYour claimmust bebasedon the taxor rent for 12monthsononlyonehome.Thetotalhouseholdresourcesmustbethecombinedincomeofbothyouandyourspousefortheentireyear.Married Filing Separately and Divorced or Separated Claimants Schedule (Form 5049)This form can be found at www.michigan.gov/taxes.SubmitForm5049withFormMI-1040CR,MI-1040CR-2or MI-1040CR-7ifanyofthefollowingsituationsapplytoyou:• You filed asmarried filing separately, and you and your

spousemaintainedseparatehomesteadsallyear.CompleteonlyPart3ofForm5049.

• You filed asmarried filing separately, and you shared ahomesteadwithyourspouseallyear.

• You filed asmarried filing separately, and you and yourspouse maintained separate homesteads at the end oftheyear.

Filing Separate State Returns and Maintaining Separate HomesteadsSpouseswho file separateMichigan income tax returns anddidnotshareahouseholdduringthetaxyearmayeachclaimacredit.Eachcreditisbasedontheindividualtaxesorrentandindividual total household resources for each person. Thisonly applies to homes located inMichigan. They eachmustcompleteForm5049andprovideanexplanationinPart3.

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Married Filing Separately and Shared a HomesteadSpouseswho file separateMichigan income tax returnsbutshared a homestead for the entire year are entitled to oneproperty tax credit. The credit claimmust be based on thetotal household resources of both spouses during the timethe homestead was shared. A spouse claiming the creditmust complete Form 5049 and include the total householdresources for both spouses. A spouse filing the creditshould also include the other spouse’s income on theOtherNontaxable Income line of the Homestead Property TaxCredit Claim. You and your spouse may choose how youwanttodividethecredit.Ifeachspouseclaimsaportionofthecredit,includeacopyoftheclaimshowingeachspouse’sshare of the creditwith each income tax return.Enter onlyyourportionofthecreditonyourMI-1040CR,line44.Separated or Divorced in 2018Figure your credit based on the taxes you paid togetherbefore your separation plus the taxes you paid individuallyafter your separation. Complete and include Form 5049and include a schedule showing your computation. Formore information or to help you calculate a proratedshare of taxes, see Michigan Homestead Property Tax Credits for Separated or Divorced Taxpayers (Form2105).Example: Karl andCathy separatedonOctober2, 2018.Theannual taxes on the home they owned were $1,860. CathycontinuedtoliveinthehomeandKarlmovedtoanapartmentonOctober2andpaid$350permonthrentfor therestof theyear. Cathy earned $20,000 and Karl earned $25,000. Theylivedtogetherfor274days.Step 1: Calculatetheproratedtotalhouseholdresourcesforeachspouseforthe274daystheylivedtogether.Divideeachspouse’stotalhouseholdresourcesby365days,thenmultiplythatfigureby274.Cathy($20,000/365)x274=$15,014Karl($25,000/365)x274=$18,767Cathy and Karl must each complete Form 5049 and listincomeearnedduringtheperiodtheylivedtogether.Step 2: Add both prorated total household resourcestogether to determine the total for the time they livedtogether.$15,014+$18,767=$33,781Step 3: Divide each individual’s prorated share of totalhouseholdresourcesbythetotalfromStep2todeterminethepercentageattributabletoeach.Cathy$15,014/$33,781=44%Karl$18,767/$33,781=56%Step 4: Calculatetheproratedtaxeseligibleforcreditforthetimetheylivedtogether.Dividethe$1,860by365days,thenmultiplyby274days.($1,860/365)x274=$1,396

Step 5: Calculate each individual’s share of the proratedtaxes.Multiply the$1,396by thepercentagesdetermined inStep3.Cathy$1,396x44%=$614Karl$1,396x56%=$782EntertheseamountsonMI-1040CR,line50,columnB.Cathy uses lines 47 through 50, columnA, to compute hershareoftaxesfortheremaining91days.Karluseslines52and53tocomputehisshareofrent.Eachcompletes the remaining lines of MI-1040CR according totheforminstructions.Residents of Adult Care Homes Including Assisted Living FacilitiesIf you are a resident of a nursing home, adult foster carehome, or home for the aged; including assisted livingfacilities, that facility is considered your homestead. If thefacility provides an itemized statement that separates rentfromother services, baseyour credit on rent. If the facilitydoes not provide an itemized statement and pays localpropertytaxes(manydonot),youmayclaimyourportionofthosetaxesforcredit.Askthefacilitymanagerforyourshareofthetaxes.Ifyouwishtodetermineyourshareofthetaxesyourself:• Foralicensedfacility,dividetheamountofpropertytaxes

levied in 2018 by the number of residents for which thefacilityislicensed.

• For an unlicensed facility, divide the square footage theclaimantoccupiesbythesquarefootageofthefacilityandmultiplytheresultbythetotalpropertytaxesleviedonthefacility.

If both you and your spouse live in the facility, add yourshares together. If you lived in the facility only part of theyear, multiply this amount by the portion of the year youlivedatthefacility.Exception: Creditisnotallowedifyourcarefacilitychargesarepaiddirectlytothefacilitybyagovernmentagency.If you maintain a homestead and your spouse lives in anadultcarehome,youmayfilea jointcreditclaim.Computeyour claim using the tax on your homestead and yourspouse’srentorshareofthefacility’spropertytax.If you are single and maintain a homestead (that is not rented)while living in an adult care home, youmay claimeitheryourhomesteadoryourshareofthefacility’spropertytax,butnotboth.Usetheonethatgivesyouthelargercredit.Single Adults Sharing a HomeWhentwoormoresingleadultsshareahome,eachmayfilea credit claim if each has contracted to pay rent or owns ashareofthehome.Eachadultshouldfileanindividualclaimbased on his or her total household resources and proratedshare of taxes or rent paid. Additional information can befoundonTreasury’sWebsite.

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Line-by-Line Instructions for Homestead Property Tax Credit (MI-1040CR)Lines not listed are explained on the form.Amended Return box:Ifamendingyour2018credit,checktheboxatthetopoftheform.Seepages7and26.Lines 1, 2, and 3: Enter your name(s), address, and fullnine-digitSocialSecuritynumber(s). If youaremarried filingseparately,enterbothSocialSecuritynumbers,butdonotenteryourspouse’sname.Line 5: ChecktheboxthatappliestoyouoryourspouseasofDecember31,2018,ifany.Ifbothboxes5aand5bapply,checkboth.Line 5a: Age 65 or older. This includes the unremarriedsurvivingspouseofapersonwhowas65orolderatthetimeofdeath.Youareconsidered65thedaybeforeyour65thbirthday.Line 5b: Deaf, blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled. • Deaf means the primary way you receive messages is

through a sense other than hearing (e.g., lip reading orsignlanguage)

• Blindmeansyourbettereyepermanentlyhas20/200visionor less with corrective lenses, or your peripheral field ofvisionis20degreesorless.

• TotallyandpermanentlydisabledmeansdisabledasdefinedunderSocialSecurityGuidelines42USC416.If you are age 66 or older, you may not file a claim as totally and permanently disabled.

Line 6: Filing Status. Check the box to identify your filingstatus.AllcoupleswhoaremarriedunderthelawsoftheStateofMichigan,orunderthelawsofanotherstate,andaretreatedasmarried for federal taxpurposesmust claimeithermarriedfilingjointlyormarriedfilingseparatelystatusonthepropertytaxcredit.Ifyoufileajointfederalreturn,youmustfileajointproperty taxcredit. Ifyoufiledmarriedfilingseparately,youmust include the total household resources of both spousesunless youmaintained separate homesteads. If you filed yourfederalreturnasheadofhouseholdorqualifyingwidow(er),fileyourpropertytaxcreditassingle.Line 7: Residency. Check the box that describes yourMichigan residency for 2018. If you and your spouse had adifferent residency status during the year, check a box foreachofyou.Ifyoucheckedboxc,enterthedatesofMichiganresidencyin2018.Property TaxLine 8: Homestead Status. Check this box if the taxablevalue of your homestead includes unoccupied farmlandclassifiedasagriculturalbyyourassessor.Line 9: If the taxable value of your homestead is greater than $135,000, STOP; you are not eligible for the homestead property tax credit. If your taxable value isless than $135,000, enter the 2018 taxable value from your2018 property tax statement or assessment notice. If you donot know your taxable value, contact your local assessor.Farmers should include the taxable value of all land thatqualifies for this credit (see instructions for farmers onpage 26).Farmers should note that the $135,000 limit on taxable value does not apply to the taxable value of their homestead attributable to unoccupied farmland classified as agricultural.

Line 10: Read “Property Taxes Eligible for Credit” on page26beforeyoucompletethisline.Line 11: Read“RentEligible forCredit”onpage27beforeyoucompletethisline.Total Household ResourcesInclude all taxable and nontaxable income you and yourspouse received in 2018. If your family lived in Michiganand one spouse earned wages outside Michigan, includethe income earned both in and out-of-state in your totalhousehold resources. (See “Total Household Resources,” page26.)Line 14: Enter all compensation received as an employee.Include strike pay, supplemental unemployment benefits(SUB pay), sick pay, or long-term disability benefits,including income protection insurance, and any otheramountsreportedtoyouonFormW-2.Line 15: Do not include business dividend and interestincome reported as a distributive share on Form Schedule K-1.Seeline16instructions.Line 16: Enter amounts to the extent included in AGIfrom:• U.S.Schedule C(ProfitorLossfromBusiness).• PartII(OrdinaryGainsandLosses)oftheU.S.Form4797.• Part II (Income or Loss from Partnerships and

SCorporations)andPartIII(IncomeorLossfromEstatesandTrusts)oftheU.S.Schedule E.

• U.S.Schedule F(ProfitorLossfromFarming).• Includeincomeitemsreportedasadistributiveshare.If the total is negative enter “0.” Include amounts from sources outside Michigan. Include the above federal schedules with your claim.Line 17: Enter amounts to the extent included in AGIfrom:• Part I (Income or Loss from Rental Real Estate and

Royalties)oftheU.S.Schedule E.• Part IV (Income or Loss from Real Estate Mortgage

Investment Conduits (REMIC)) of the U.S. Schedule E (rents,royalties).

• PartV(Netfarmrentalincomeor(loss)fromForm4835)oftheU.S.Schedule E.

If the total is negative enter “0.” Include amounts from sources outside Michigan. Include the above federal schedules with your claim.Line 18: Enterallannuity,retirement,pensionandindividual retirementaccount(IRA)benefits.Thisshouldbethetaxableamount shown on your U.S. Form 1099-R. If no taxableamountisshownonyourU.S.Form1099-R,usetheamountrequired to be included in AGI. Enter “0” if all of yourdistribution is from your contributions made with incomepreviouslyincludedinAGI.IncludereimbursementpaymentssuchasanincreaseinapensiontopayforMedicarecharges.Also include the totalamountofany lumpsumdistributionincluding amounts reported on your U.S. Form 4972. Donot include recoveriesof after-taxcontributionsor amountsrolled over into another plan (amounts rolled over into aRoth IRAmust be included to the extent included inAGI).

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You must include any part of a distribution from a RothIRA that exceeds your total contributions to the RothIRA regardless ofwhether this amount is included inAGI.Assume all contributions to the Roth IRA are withdrawnfirst.NOTE:LossesfromRothIRAscannotbededucted. Line 19: Enternetcapitalgainsandlosses.Thisisthetotalofshort-termandlong-termgains, lessshort-termandlong-termlossesfromyourU.S.Schedule D(lossescannotexceed$3,000ifsingleormarriedfilingjointly,or$1,500ifmarriedfilingseparately). Includegains realizedon thesaleofyourresidencewhetherornotthesegainsareexemptfromfederalincometax.Line 20: Enteralimonyreceivedandother taxable income.Describe other taxable income. This includes: awards,prizes, lottery, bingo, and other gambling winnings over$300;farmlandpreservationtaxcreditsifnotincludedinnetfarmincomeonline16;andforgivenessofdebttotheextentincludedinfederalAGI(e.g.,mortgageforeclosure).Line 21: Enter all Social Security, Supplemental SecurityIncome (SSI), and/or Railroad Retirement benefits. Includedeathbenefitsandamounts received for minor children or other dependent adultswholivewithyou.Reporttheamountactuallyreceivedfortheyear.MedicarepremiumsreportedonyourSocialSecurityorRailroadRetirementstatementshouldbededucted.Line 22: Enterchildsupportandallpaymentsreceivedasafosterparent.NOTE:Ifyoureceiveda2018 Custodial Party End of Year Statement (FEN-851) showing child supportpayments paid to the Friend of the Court, enter the childsupport portion here and include a copy of the statement. Seeline27instructions.Line 23: Enter all unemployment compensation receivedduring2018.Line 24: Enter the value over $300 in gifts of cash ormerchandisereceived,orexpensespaidonyourbehalf(rent,taxes,utilities,food,medicalcare,etc.)byparents,relatives,or friends. This includes the amount of financial supportyoureceived ifyouareclaimedasadependentonsomeoneelse’s return. Do not include government payments madedirectlytothirdpartiessuchasaneducationalinstitutionorsubsidizedhousingproject.Line 25: Enterothernontaxableincome.Thisincludes:• Nongovernmental scholarship, stipend or grant payments

paiddirectlytoaneducationalinstitution• Compensation for damages to character or for personal

injuryorsickness• Aninheritance(exceptaninheritancefromyourspouse)• Proceedsofalifeinsurancepolicypaidonthedeathofthe

insured(exceptbenefitsfromapolicyonyourspouse)• Deathbenefitspaidbyoronbehalfofanemployer• Minister’shousingallowance• ForgivenessofdebttotheextentnotincludedinfederalAGI

(e.g.,mortgageforeclosure)• Reimbursement fromdependentcareand/ormedicalcare

spendingaccounts• Ifyouaremarriedfilingseparately,includeyourspouse’s

income unless you maintained separate homesteadsduringtheyear.CompleteandincludeForm5049.

Line 26: Enter workers’ compensation, service-connecteddisability compensation and pension benefits from theVeterans Administration. Veterans receiving retirementbenefitsshouldenterthebenefitsonline18.Line 27: Enter the total paymentsmade to your householdby MDHHS and all other public assistance paymentssuch as state adoption subsidies. Your 2018 Client Annual Statement (DHS-1241)mailed byMDHHS in January 2019will show your totalMDHHS payments. Your statement(s)may include the following: Family Independence Program(FIP)assistance,StateDisabilityAssistance(SDA),RefugeeAssistance,RepatriateAssistance, and vendor payments forshelter,heat,andutilities.NOTE: If you received a 2018 FEN-851 (include a copy),subtract the amount of child support payments entered online 22 from the total MDHHS payments and enter thedifferencehere.Line 30: Enter total adjustments from your U.S. Form1040, Schedule 1. Describe adjustments to income. Theseadjustments reduce total household resources and includesomeofthefollowing:• PaymentstoIRAs,SEP,SIMPLE,orqualifiedplans• Studentloaninterestdeduction• Moving expenses incurred by members of the Armed

Forcesonactiveduty and,due to amilitaryorder,moveinto or within Michiganbecauseofapermanentchangein station. Moving expenses when moving out ofMichigan cannot be included in “Other Adjustments” toreducetotalhouseholdresources

• Deductionforself-employmenttax• Self-employedhealthinsurancededuction• Penaltyonearlywithdrawalofsavings• Alimonypaid• Jurydutypayyougavetoyouremployer• ArcherMedicalSavingsAccount(MSA)deduction• HealthSavingsAccount(HSA)deduction• Anyotheradjustments togross income includedonyour

2018U.S.Form1040, Schedule 1.Line 31: Enter health insurance premiums, HealthMaintenance Organization (HMO) premiums, or otherinsurance premiums you paid for yourself and your family.Includethefollowingpremiums:• Medicalinsurance• Dentalinsurance• Visioninsurance• Prescriptiondrugplan• Automobileinsurance(medicalcareportiononly).Donotincludeanyinsurancepremiumsdeductedonlines21or 30, amounts paid for income protection insurance (long-term disability), long-term care insurance, or amounts paidbyanemployerwithpre-taxpayrollcontributions.You must reduce an insurance premium by the federalpremiumtaxcreditreceivedunderthePatientProtectionandAffordableCareAct.Usethe2018U.S.PremiumTaxCreditForm 8962 to calculate the net insurance premium. Theannualtotalinsurancepremium(line11AofU.S.Form8962 orthesumoflines12Athrough23AofU.S.Form8962)lessthetotalpremiumtaxcredit(line24ofU.S.Form8962)maybeclaimed.

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Property Tax CreditLine 34: Multiply line 33 by 3.2 percent (0.032) or thepercentage from MI-1040CR Table 2. This is the amount that will not be refunded. The personal representativeclaimingacreditforadeceasedtaxpayerwithtotalhouseholdresources of $6,000 or less must annualize the decedent’sincome and use the annualized figure to determine thenonrefundable percentage from Table 2. Then use theactual total household resources to compute the credit. See“AnnualizingTotalHouseholdResources”onpage28.

PART 1: Allowable Computation Based on Claimant StatusCompleteonlySectionA,B,orC,whicheverappliestoyou.Senior claimantswho checkedonly 5a completeSectionA.Claimants who checked only 5b or checked both boxes 5aand 5b complete Section B. All other claimants completeSectionC.

Line 37:Enter thepercentagefromMI-1040CRTableAthatapplies to your total household resources from line 33. Asenior,age65orolder,filingapart-yearcreditmustcalculateannualized total household resources to determine thereductionpercentageusingMI-1040CRTableA.

Line 42: If you checked only 5a enter the amount fromline 38. If you checked only 5b or checked both 5a and 5benter the amount from line 39.All others enter the amountfromline41.IfyoureceivedFIPassistanceorotherMDHHSbenefits in 2018, prorate your credit to reflect the ratio ofincomefromothersourcestototalhouseholdresources. Toprorate your credit use the information from your form tocompleteMI-1040CRWorksheet3.

Line 43: The computed credit is reduced by 10 percent forevery $1,000 (or part of $1,000) that your total householdresources exceed $51,000. Enter the percentage fromMI-1040CR Table B that applies to your total householdresourcesfromline33.NOTE: If you are filing a part-year credit and theannualized income is more than $51,000, use annualizedtotal household resources to determine the percentageallowableinMI-1040CRTableB.

MI-1040CR TABLE B: HOMESTEAD PROPERTY TAX CREDIT PHASE OUT

Total Household Resources Percentage

$51,000 or less ...............................100% (1.00)$51,001 - $52,000 ............................90% (0.90)$52,001 - $53,000 ............................80% (0.80)$53,001 - $54,000 ............................70% (0.70)$54,001 - $55,000 ............................60% (0.60)$55,001 - $56,000 ............................50% (0.50)$56,001 - $57,000 ............................40% (0.40)$57,001 - $58,000 ........................... 30% (0.30)$58,001 - $59,000 ........................... 20% (0.20)$59,001 - $60,000 ............................10% (0.10)$60,001 - above .................................0% (0.00)

MI-1040CR WORKSHEET 3: FIP/MDHHS BENEFITS

A. Enter amount from line 27 (FIP and other MDHHS benefits) .....................

B. Enter amount from line 33 (Total Household Resources) ......................

C. Subtract line A from line B (if amount is a negative value, enter “0”)

D. Divide line C by line B and enter percentage here ................................

E. If you checked only box 5a, enter the amount from line 38. If you checked box 5b, enter the amount from line 39. All others, enter the amount from line 41 here (maximum $1,500) ..............................................

F. Multiply line E by line D. If you are age 65 or older and you rent your home, enter amount here and on line A of Worksheet 4. Otherwise, enter here and on your MI-1040CR, line 42

MI-1040CR TABLE A: SENIOR CREDIT REDUCTION

Total Household Resources Percentage

$21,000 or less ........................... 100% (1.00)$21,001 - $22,000 ........................ 96% (0.96)$22,001 - $23,000 ........................ 92% (0.92)$23,001 - $24,000 ........................ 88% (0.88)$24,001 - $25,000 ........................ 84% (0.84)$25,001 - $26,000 ........................ 80% (0.80)$26,001 - $27,000 ....................... 76% (0.76)$27,001 - $28,000 ....................... 72% (0.72)$28,001 - $29,000 ........................ 68% (0.68)$29,001 - $30,000 ........................ 64% (0.64)$30,001 - $60,000 ........................ 60% (0.60)

MI-1040CR TABLE 2:PERCENT OF TAXES NOT REFUNDABLE

ALL GENERAL CLAIMANTS

Income % of Income$0-$60,000..................................... 3.2%

OTHER CLAIMANTS *Income % of Income$3,000orless................................... 0%$3,001-$4,000................................ 1%$4,001-$5,000................................ 2%$5,001-$6,000................................ 3%Morethan$6,000............................. 3.2%

*Otherclaimantsareseniorcitizensorpeoplewhoareparaplegic,hemiplegic,quadriplegic,deaf,ortotallyandpermanentlydisabledorunremarriedspouseofanindividual65orolder.

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Alternate Property Tax Credit for Renters Age 65 or OlderIf you are a senior renter age 65 or older you mayqualify for the Alternate Property Tax Credit. Complete MI-1040CRWorksheet 4 to determine if you qualify. Visit www.michigan.gov/incometax for help calculating theAlternatePropertyTaxCreditforRentersAge65orOlder.MI-1040CR Worksheet 4, Line B: Enter rent paidfrom line 53 and/or, if you live in service fee housing,enter amount from line 55. If you moved from one rentalhomestead toanotherduring the last twoyears(alsosee“IfYouMovedin2018”onpage27),entersmallerof:• Thefinalmonth’srentonyourpreviousrentedhomestead

multipliedby12,or• Theactualrentpaidfromline53and/orline55.

PART 4: RentersSee“RentEligibleforCredit”onpage27.Line 52: If you rented a Michigan homestead subject tolocal property taxes, enter the street number and name,city, landlord’s name and address, number of monthsrented, rent paid per month, and total rent paid. Do thisfor each Michigan homestead rented during 2018 and foreach time rental amountschanged. Ifyouneedmore space,include an additional sheet. Do not include more than 12months’ rent. If youmarried during 2018, see page 28.Donot includeamountspaiddirectly to the landowneronyourbehalf by a government agency, unless payment is madewithmoneywithheld fromyour benefit. If youpay lot renton your mobile home, subtract the $3 per month propertytax from the monthly rent amount. Claim the remainingbalance of rent on lines 52, 53 and on line 11. If you livedinaspecialhousingfacility(otherthancooperativehousing)and received an itemized statement fromyour landlord thatseparatesrentfromotherservices(suchasfood),reportrentonthisline.

MI-1040CR WORKSHEET 4: ALTERNATE PROPERTY TAX CREDIT FOR RENTERS AGE 65 AND OLDER

A. Enter the amount from line 42 or, if line 33 exceeds $51,000, line 42 multiplied by line 43. If you received FIP/MDHHS, enter the amount from Worksheet 3, line F ...............................

B. Enter rent paid from line 53 and/or line 55 ...................................................

C. Multiply amount on line 33 by 40% (0.40) and enter here ............................

D. Subtract line C from line B. If line C is more than line B, enter “0” ................

E. Enter the larger of line A or line D here and carry amount to your MI-1040CR, line 44 (maximum $1,500) ....................

PART 5: Alternate Housing FacilitiesIf you are completing lines 54 through 57, you must alsocompleteline58.Line 54: If your housing costs are subsidized, check box54aandenterthetotalamountofrentyoupaidonline55andon line11.Donot includeamountspaidonyourbehalfby a government agency. Complete lines 12 through 44 tocalculateyourcredit.IfyoulivedinServiceFeeHousing(evenifitwassubsidizedhousing), check box 54b and enter the amount of rent you paidonline55.Donotincludeamountspaidonyourbehalfby a government agency. Enter 10 percent of the rent on lines 56 and 10 (as property taxes), and complete lines 13through44tocalculateyourcredit.Line 57: Ifyoulivedinoneof thespecialhousingfacilitiesidentifiedandrentisnotitemized,checktheappropriateboxand calculate your prorated share of property taxes. If youlived in a special housing facility (other than cooperativehousing) and received an itemized statement from yourlandlord that separates rent from other services, do not completeline57sincerentisreportedonline52.See“RentEligible for Credit” and “Residents of Adult Care Homesincluding Assisted Living Facilities” on pages 27 and 29,respectively.

Michigan Department of Treasury (Rev. 07-18), Page 1 of 2 Issued under authority of Public Act 281 of 1967, as amended.

2018 MICHIGAN Individual Income Tax Return MI-1040 Amended Return(Include Schedule AMD)Return is due April 15, 2019.

0123456789 - NOT like this: 1 4 Type or print in blue or black ink. Print numbers like this:1. Filer’s First Name M.I. Last Name 2. Filer’s Full Social Security No. (Example: 123-45-6789)


3. Spouse’s Full Social Security No. (Example: 123-45-6789)Home Address (Number, Street, or P.O. Box)

City or Town State ZIP Code 4. School District Code (5 digits – see page 60)

5. STATE CAMPAIGN FUND 6. FARMERS, FISHERMEN, OR SEAFARERS Check if you (and/or your spouse, if filing a joint return) want $3 of your taxes to go to this fund. This will not increase your tax or reduce your refund.

a. FilerCheck this box if 2/3 of your income is from farming, fishing, or seafaring.b. Spouse

7. 2018 FILING STATUS. Check one. 8. 2018 RESIDENCY STATUS. Check all that apply.a. Single * If you check box “c,” complete

line 3 and enter spouse’s full name below:

a. Resident* If you check box “b” or “c,” you must complete and include Schedule NR.

b. Married filing jointly b. Nonresident *

c. Married filing separately* c. Part-Year Resident *

9. EXEMPTIONS. NOTE: If someone else can claim you as a dependent, check box 9d, enter 0 on line 9a and enter $1,500 on line 9d (see instr.).

00a. Number of exemptions (see instructions) ............................................................. 9a. x $4,050 9a.

b. Number of individuals who qualify for one of the following special exemptions: deaf, blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled 9b. x $2,700 9b. 00

c. Number of qualified disabled veterans ................................................................. 9c. x $400 9c. 00

d. Claimed as dependent, see line 9 NOTE above .................................................. 9d. 9d. 00

e. Add lines 9a, 9b, 9c and 9d. Enter here and on line 15 ................................................................................... 9e. 00

10. Adjusted Gross Income from your U.S. Forms 1040 or 1040NR (see instructions) ................................ 10. 00

11. Additions from Schedule 1, line 9. Include Schedule 1 ............................................................................ 11. 00

12. Total. Add lines 10 and 11 .......................................................................................................................... 12. 00

13. Subtractions from Schedule 1, line 27. Include Schedule 1 .................................................................... 13. 00

14. Income subject to tax. Subtract line 13 from line 12. If line 13 is greater than line 12, enter “0” ............ 14. 00

15. Exemption allowance. Enter amount from line 9e or Schedule NR, line 19............................................. 15. 00

16. Taxable income. Subtract line 15 from line 14. If line 15 is greater than line 14, enter “0” ...................... 16. 00

17. Tax. Multiply line 16 by 4.25% (0.0425) ..................................................................................................... 17. 00NON-REFUNDABLE CREDITS AMOUNT CREDIT

18. Income Tax Imposed by government units outside Michigan. Include a copy of the return (see instructions)........................ 18a. 00 18b. 00

19. Michigan Historic Preservation Tax Credit carryforward and/or Small Business Investment Tax Credit (see instructions) ....... 19a. 00 19b. 00

20. Income Tax. Subtract the sum of lines 18b and 19b from line 17. If the sum of lines 18b and 19b is greater than line 17, enter “0” ............................................................... 20. 00

+ 0000 2018 05 01 27 3 Continue on page 2. This form cannot be processed if page 2 is not completed and included.

2018 MI-1040, Page 2 of 2Filer’s Full Social Security Number

21. Enter amount of Income Tax from line 20. .................................................................................................. 21. 0022. Voluntary Contributions from Form 4642, line 10. Include Form 4642...................................................... 22. 00

23. USE TAX. Use tax due on Internet, mail order or other out-of-state purchases from Worksheet 1 (see instructions) ................................................................................................................... 23. 00

24. Total Tax Liability. Add lines 21, 22 and 23 ................................................................................... 24. 00REFUNDABLE CREDITS AND PAYMENTS

25. Property Tax Credit. Include MI-1040CR or MI-1040CR-2 ..................................................................... 25. 00

26. Farmland Preservation Tax Credit. Include MI-1040CR-5 ..................................................................... 26. 00FEDERAL MICHIGAN

27. Earned Income Tax Credit. Multiply line 27a by 6% (0.06) and enter result on line 27b. ........................................................... 27a. 00 27b. 00

28. Michigan Historic Preservation Tax Credit (refundable). Include Form 3581. ........................................... 28. 00

29. Michigan tax withheld from Schedule W, line 6. Include Schedule W (do not submit W-2s) ................. 29. 00

30. Estimated tax, extension payments and 2017 credit forward ..................................................................... 30. 0031. 2018 AMENDED RETURNS ONLY. Taxpayers completing an original 2018 return should skip to line 32.

Amended returns must include Schedule AMD (see instructions).

31c. 00

If you had a refund and/or credit forward on the original return, check box 31a and enter this amount as a negative number on line 31c.31a.

If you paid with the original return, check box 31b and enter the amount paid with the original return, plus any additional tax paid after filing, as a positive number on line 31c. Do not include interest or penalty.31b.

32. Total refundable credits and payments. Add lines 25, 26, 27b, 28, 29, 30 and 31c ........................ 32. 00REFUND OR TAX DUE

33. If line 32 is less than line 24, subtract line 32 from line 24. If applicable, see instructions.

33. 00Include interest 00 and penalty 00 ......................... YOU OWE

34. Overpayment. If line 32 is greater than line 24, subtract line 24 from line 32 ................................ 34. 00

35. Credit Forward. Amount of line 34 to be credited to your 2019 estimated tax for your 2019 tax return ... 35. 00

36. Subtract line 35 from line 34. ......................................................................................REFUND 36. 00DIRECT DEPOSIT Deposit your refund directly to your financial institution! See instructions and complete a, b and c.

a. Routing Transit Number b. Account Number c. Type of Account

1. Checking 2. Savings

Deceased Taxpayer. If Filer and/or Spouse died after December 31, 2017, enter dates below. ENTER DATE OF DEATH ONLY. Example: 04-15-2018 (MM-DD-YYYY)

Preparer Certification. I declare under penalty of perjury that this return is based on all information of which I have any knowledge.

Filer SpousePreparer’s PTIN, FEIN or SSN

Taxpayer Certification. I declare under penalty of perjury that the information in this return and attachments is true and complete to the best of my knowledge.

Preparer’s Name (print or type)

Filer’s Signature Date Preparer’s Business Name, Address and Telephone Number

Spouse’s Signature Date

By checking this box, I authorize Treasury to discuss my return with my preparer.

Refund, credit, or zero returns. Mail your return to: Michigan Department of Treasury, Lansing, MI 48956Pay amount on line 33 (see instructions). Mail your check and return to: Michigan Department of Treasury, Lansing, MI 48929

+ 0000 2018 05 02 27 1

Michigan Department of Treasury (Rev. 07-18), Page 1 of 2 Issued under authority of Public Act 281 of 1967, as amended.

2018 MICHIGAN Individual Income Tax Return MI-1040 Amended Return(Include Schedule AMD)Return is due April 15, 2019.

0123456789 - NOT like this: 1 4 Type or print in blue or black ink. Print numbers like this:1. Filer’s First Name M.I. Last Name 2. Filer’s Full Social Security No. (Example: 123-45-6789)


3. Spouse’s Full Social Security No. (Example: 123-45-6789)Home Address (Number, Street, or P.O. Box)

City or Town State ZIP Code 4. School District Code (5 digits – see page 60)

5. STATE CAMPAIGN FUND 6. FARMERS, FISHERMEN, OR SEAFARERS Check if you (and/or your spouse, if filing a joint return) want $3 of your taxes to go to this fund. This will not increase your tax or reduce your refund.

a. FilerCheck this box if 2/3 of your income is from farming, fishing, or seafaring.b. Spouse

7. 2018 FILING STATUS. Check one. 8. 2018 RESIDENCY STATUS. Check all that apply.a. Single * If you check box “c,” complete

line 3 and enter spouse’s full name below:

a. Resident* If you check box “b” or “c,” you must complete and include Schedule NR.

b. Married filing jointly b. Nonresident *

c. Married filing separately* c. Part-Year Resident *

9. EXEMPTIONS. NOTE: If someone else can claim you as a dependent, check box 9d, enter 0 on line 9a and enter $1,500 on line 9d (see instr.).

00a. Number of exemptions (see instructions) ............................................................. 9a. x $4,050 9a.

b. Number of individuals who qualify for one of the following special exemptions: deaf, blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled 9b. x $2,700 9b. 00

c. Number of qualified disabled veterans ................................................................. 9c. x $400 9c. 00

d. Claimed as dependent, see line 9 NOTE above .................................................. 9d. 9d. 00

e. Add lines 9a, 9b, 9c and 9d. Enter here and on line 15 ................................................................................... 9e. 00

10. Adjusted Gross Income from your U.S. Forms 1040 or 1040NR (see instructions) ................................ 10. 00

11. Additions from Schedule 1, line 9. Include Schedule 1 ............................................................................ 11. 00

12. Total. Add lines 10 and 11 .......................................................................................................................... 12. 00

13. Subtractions from Schedule 1, line 27. Include Schedule 1 .................................................................... 13. 00

14. Income subject to tax. Subtract line 13 from line 12. If line 13 is greater than line 12, enter “0” ............ 14. 00

15. Exemption allowance. Enter amount from line 9e or Schedule NR, line 19............................................. 15. 00

16. Taxable income. Subtract line 15 from line 14. If line 15 is greater than line 14, enter “0” ...................... 16. 00

17. Tax. Multiply line 16 by 4.25% (0.0425) ..................................................................................................... 17. 00NON-REFUNDABLE CREDITS AMOUNT CREDIT

18. Income Tax Imposed by government units outside Michigan. Include a copy of the return (see instructions)........................ 18a. 00 18b. 00

19. Michigan Historic Preservation Tax Credit carryforward and/or Small Business Investment Tax Credit (see instructions) ....... 19a. 00 19b. 00

20. Income Tax. Subtract the sum of lines 18b and 19b from line 17. If the sum of lines 18b and 19b is greater than line 17, enter “0” ............................................................... 20. 00

+ 0000 2018 05 01 27 3 Continue on page 2. This form cannot be processed if page 2 is not completed and included.

2018 MI-1040, Page 2 of 2Filer’s Full Social Security Number

21. Enter amount of Income Tax from line 20. .................................................................................................. 21. 0022. Voluntary Contributions from Form 4642, line 10. Include Form 4642...................................................... 22. 00

23. USE TAX. Use tax due on Internet, mail order or other out-of-state purchases from Worksheet 1 (see instructions) ................................................................................................................... 23. 00

24. Total Tax Liability. Add lines 21, 22 and 23 ................................................................................... 24. 00REFUNDABLE CREDITS AND PAYMENTS

25. Property Tax Credit. Include MI-1040CR or MI-1040CR-2 ..................................................................... 25. 00

26. Farmland Preservation Tax Credit. Include MI-1040CR-5 ..................................................................... 26. 00FEDERAL MICHIGAN

27. Earned Income Tax Credit. Multiply line 27a by 6% (0.06) and enter result on line 27b. ........................................................... 27a. 00 27b. 00

28. Michigan Historic Preservation Tax Credit (refundable). Include Form 3581. ........................................... 28. 00

29. Michigan tax withheld from Schedule W, line 6. Include Schedule W (do not submit W-2s) ................. 29. 00

30. Estimated tax, extension payments and 2017 credit forward ..................................................................... 30. 0031. 2018 AMENDED RETURNS ONLY. Taxpayers completing an original 2018 return should skip to line 32.

Amended returns must include Schedule AMD (see instructions).

31c. 00

If you had a refund and/or credit forward on the original return, check box 31a and enter this amount as a negative number on line 31c.31a.

If you paid with the original return, check box 31b and enter the amount paid with the original return, plus any additional tax paid after filing, as a positive number on line 31c. Do not include interest or penalty.31b.

32. Total refundable credits and payments. Add lines 25, 26, 27b, 28, 29, 30 and 31c ........................ 32. 00REFUND OR TAX DUE

33. If line 32 is less than line 24, subtract line 32 from line 24. If applicable, see instructions.

33. 00Include interest 00 and penalty 00 ......................... YOU OWE

34. Overpayment. If line 32 is greater than line 24, subtract line 24 from line 32 ................................ 34. 00

35. Credit Forward. Amount of line 34 to be credited to your 2019 estimated tax for your 2019 tax return ... 35. 00

36. Subtract line 35 from line 34. ......................................................................................REFUND 36. 00DIRECT DEPOSIT Deposit your refund directly to your financial institution! See instructions and complete a, b and c.











Refund, credit, or zero returns. Mail your return to: Michigan Department of Treasury, Lansing, MI 48956Pay amount on line 33 (see instructions). Mail your check and return to: Michigan Department of Treasury, Lansing, MI 48929

+ 0000 2018 05 02 27 1

Michigan Department of Treasury (Rev. 06-18), Page 1 Schedule W2018 MICHIGAN Withholding Tax ScheduleIssued under authority of Public Act 281 of 1967, as amended.

0123456789 - NOT like this: 1 4 Type or print in blue or black ink. Print numbers like this: Attachment 13INSTRUCTIONS: If you had Michigan income tax withheld in 2018, you must complete a Withholding Tax Schedule (Schedule W) to claim the withholding on your Individual Income Tax Return (MI-1040, line 29). Report military pay in Table 1 and military retirement benefits and taxable railroad retirement benefits in Table 2 even if no Michigan tax was withheld. Include your completed Schedule W with Form MI-1040 where applicable. See complete instructions on page 2 of this form. If you need additional space, include another Schedule W.

1. Filer’s First Name M.I. Last Name 2. Filer’s Full Social Security No. (Example: 123-45-6789)

If a Joint Return, Spouse’s First Name M.I. Last Name 3. Spouse’s Full Social Security No. (Example: 123-45-6789)

TABLE 1: MICHIGAN TAX WITHHELD OR MILITARY PAY REPORTED ON W-2, W-2G or CORRECTED W-2 FORMSA B C D E

Enter “X” for: Filer or Spouse

Employer’s identification number (Example: 38-1234567) Box c — Employer’s name

Box 1 — Wages, tips,other compensation

Box 17 — Michigan income tax withheld

00 00

00 00

00 00

00 00

00 00

Enter Table 1 Subtotal from additional Schedule W forms (if applicable). ...................................................... 00

4. SUBTOTAL. Enter total of Table 1, column E. ............................................................................... 4. 00

TABLE 2: MICHIGAN TAX WITHHELD OR MILITARY RETIREMENT BENEFITS AND RAILROAD RETIREMENT BENEFITS REPORTED ON 1099 FORMS

A B C D EEnter “X” for: Filer or Spouse

Payer’s federal identification number (Example: 38-1234567) Payer’s name

Taxable pension distribution, misc. income, etc. (see inst.)

Michigan incometax withheld

00 00

00 00

00 00

00 00

00 00

Enter Table 2 Subtotal from additional Schedule W forms (if applicable). ...................................................... 00

5. SUBTOTAL. Enter total of Table 2, column E. ............................................................................. 5. 00

6. TOTAL. Add lines 4 and 5. Enter here and carry to MI-1040, line 29. ....................................... 6. 00

+ 0000 2018 57 01 27 4

2018 Schedule W, Page 2

+ 0000 2018 57 02 27 2

Instructions for Schedule WWithholding Tax Schedule

Schedule W is designed to report State of Michigan income tax withholding. Schedule W enables us to process your individual income tax return more efficiently.Include the completed Schedule W with your return. An attachment number is listed in the upper right corner to help you assemble your forms in the correct order behind your Individual Income Tax Return (MI-1040).If a Schedule W is not included when required, the processing of your return will be delayed. Do not submit W-2 and/or 1099 forms with your return.If you are filing an amended return because you received a corrected W-2 you must complete a Schedule W. Keep copies of your W-2s with your tax records for six years and have them available if requested by the Department of Treasury.Michigan Residents. If you paid income tax to a governmental unit outside of Michigan, see instructions for MI-1040, line 18.

Completing the Withholding TablesLines not listed are explained on the form.Complete the withholding tables using information from your W-2 and 1099 forms, and any other documents that report Michigan tax withheld. If you need additional space, include another Schedule W.Table 1 Column D: Enter wages, tips, and other compensation from W-2 forms from which Michigan tax was withheld. Exception: Enter military pay even if no Michigan tax was withheld. Table 2 Column D: Enter unemployment compensation, taxable pension from federal return, and any other taxable income from any 1099 forms from which Michigan tax was withheld. Exception: Enter military retirement benefits and railroad retirement benefits from 1099-R, RRB-1099 and/or RRB-1099-R forms, even if no Michigan tax was withheld.Line 6: Total. Enter total of line 4 from Table 1 and line 5 from Table 2 and carry total to Form MI-1040, line 29.

Michigan Department of Treasury3423 (Rev. 08-18), Page 1 of 2

2018 MICHIGAN Schedule 1 Additions and Subtractions Issued under authority of Public Act 281 of 1967, as amended.

Type or print in blue or black ink. Print numbers like this: 0123456789 - NOT like this: 1 4 Include with Form MI-1040.

Attachment 01

Filer’s First Name M.I. Last Name Filer’s Full Social Security No. (Example: 123-45-6789)

Additions to Income (all entries must be positive numbers)

1. Gross interest and dividends from obligations issued by states (other than Michigan) or their political subdivisions. .................................................................... 1. 00

2. Deduction for taxes on, or measured by, income including self-employment tax taken on your federal return (see instructions) ........................................................................................... 2. 00

3. Gains from Michigan column of MI-1040D and MI-4797 ............................................................ 3. 00

4. Losses attributable to other states (see instructions) ................................................................. 4. 00

5. Net loss from federal column of your Michigan MI-1040D or MI-4797 ....................................... 5. 006. Oil, gas, and nonferrous metallic mineral expenses (Michigan sourced) deducted to arrive at

Adjusted Gross Income (AGI)..................................................................................................... 6. 00

7. Federal Net Operating Loss deduction included in AGI.............................................................. 7. 00

8. Other (see instructions). Describe: ___________________________________________ 8. 00

9. Total additions. Add lines 1 through 8. Enter here and on MI-1040, line 11. ....................... 9. 00

Continue on page 2. If subtractions do not apply, only submit page 1 of the Schedule 1 with your return.

+ 0000 2018 09 01 27 5

2018 Form 3423, Page 2 of 2

2018 MICHIGAN Schedule 1 Additions and Subtractions Filer’s First Name M.I. Last Name Filer’s Full Social Security No. (Example: 123-45-6789)

Subtractions from Income (all entries must be positive numbers)10. Income from U.S. government bonds and other U.S. obligations included in MI-1040, line 10.

Include U.S. Schedule B if over $5,000 ....................................................................................... 10. 0011. Amount included in MI-1040, line 10, from military retirement benefits due to service in the

U.S. Armed Forces or Michigan National Guard, or taxable railroad retirement benefits ............. 11. 00

12. Gains from federal column of Michigan MI-1040D and MI-4797 .............................................. 12. 00

13. Income attributable to another state. Explain type and source:________________________ 13. 00

14. Taxable Social Security benefits or military pay (not retirement) included on MI-1040, line 10 .. 14. 00

15. Income earned while a resident of a Renaissance Zone (see instructions). ............................... 15. 0016. Michigan state and local income tax refunds received in 2018 and included

on MI-1040, line 10. ..................................................................................................................... 16. 0017. Michigan Education Savings Program, MI 529 Advisor Plan, and Michigan Achieving a Better

Life Experience Program. ........................................................................................................... 17. 00

18. Michigan Education Trust . ......................................................................................................... 18. 00

19. Oil, gas, and nonferrous metallic minerals income (Michigan sourced) included in AGI ............ 19. 0020. Resident Tribal Member income exempted under a State/Tribal tax agreement or

pursuant to Revenue Administrative Bulletin 1988-47. ............................................................... 20. 00

21. Michigan Net Operating Loss ..................................................................................................... 21. 00

22. Miscellaneous subtractions (see instructions). Describe:______________________________ 22. 00

Deduction Based on Year of BirthComplete this section if you are eligible to claim the Michigan Standard Deduction, the deduction for retirement benefits or the deduction for senior investment income on lines 24, 25 or 26. If you complete line 24, 25 or 26, lines 23A through 23F must be completed for you and your spouse, if married. NOTE: See instructions before continuing with this section.23. FILER SPOUSE

A. B. Age C. D. E. Age F.Year of Birth (19xx) (as of 12-31-2018) Check if SSA Exempt Year of Birth (19xx) (as of 12-31-2018) Check if SSA Exempt

24. Michigan Standard Deduction. Complete this line ONLY if the older of you or your spouse (if married) was born during the period January 1, 1946 through January 1, 1952, and reached age 67 on or before December 31, 2018. Do not complete lines 25 and 26.. ......................... 24. 00

25. Retirement benefits. Enter amount from line 16, 27, 28 or 29 of Form 4884, Michigan Pension Schedule. Include Form 4884 ..................................................................................... 25. 00

26. Dividend/interest/capital gains deduction for taxpayers 73 years and older. Deduction is limited to $11,495 for single or married filing separately filers and $22,991 for joint filers, less any deduction for retirement benefits (see instructions). ............................................................. 26. 00

Check this box if you are the unremarried surviving spouse claiming a dividend, interest or capitalgains deduction for someone born before 1946 who was at least age 65 at the time of death.

0027. Total subtractions. Add lines 10 through 26. Enter here and on MI-1040, line 13 .............. 27.

If additions do not apply, only submit page 2 of the Schedule 1 with your return.+ 0000 2018 09 02 27 3

Michigan Department of Treasury (Rev. 05-18), Page 1 of 3 Amended Return2018 MICHIGAN Homestead Property Tax Credit Claim MI-1040CRIssued under authority of Public Act 281 of 1967, as amended.

Type or print in blue or black ink. Print numbers like this: 0123456789 - NOT like this: 1 4 Attachment 051. Filer’s First Name M.I. Last Name 2. Filer’s Full Social Security No. (Example: 123-45-6789)


3. Spouse’s Full Social Security No. (Example: 123-45-6789)Home Address (Number, Street, P.O. Box). If using a P.O. Box, you must complete line 45.

City or Town State ZIP Code 4. School District Code (5 digits - see page 60)

5. Check the box(es) for which you or your spouse qualify (excluding dependents). If you qualify for both, see instructions.a. Age 65 or older; or an unremarried spouse of a person

who was 65 or older at the time of death.b. Deaf, blind, hemiplegic, paraplegic, quadriplegic, or

totally and permanently disabled.6. 2018 FILING STATUS: 7. 2018 RESIDENCY STATUS: *If you checked box “c,” enter dates of Michigan residency in 2018.

Enter dates as MM-DD-YYYY (Example: 04-15-2018).Check one. Check all that apply.a. Single a. Resident FILER SPOUSE

FROM: 2018 2018b. Married filing jointly b. Nonresident

TO: 2018 2018c. Married filing separately(Include Form 5049)

c. Part-Year Resident *

8. Homestead StatusCheck here if the taxable value of your homestead includes unoccupied farmland classified as agricultural by your assessor.

9. Homeowners: Enter the 2018 taxable value of your homestead (see instructions). If you did not check box 8 above and your taxable value is greater than $135,000, STOP; you are not eligible. Farmers: enter the taxable value of your homestead, including eligible unoccupied farmland ............. 9. 00

10. Property taxes levied on your home for 2018 (see instructions) or amount from line 51, 56 and/or 57 10. 00

11. Renters: Enter rent you paid for 2018 from line 53 and/or 55 ............... 11. 00

12. Multiply line 11 by 23% (0.23) ................................................................................................................ 12. 00

13. Total. Add lines 10 and 12 .................................................................................................................... 13. 00

TOTAL HOUSEHOLD RESOURCES. If filing a joint return, include income from both spouses. If married filing separately, you must include Form 5049.

14. Wages, salaries, tips, sick, strike and SUB pay, etc. ......................... 14. 00

21. Social Security, SSI, and/or railroad retirement benefits. .. 21. 00

15. All interest and dividend income (including nontaxable interest)...... 15. 00

22. Child support and foster parent payments. .................. 22. 00

16. Net business income (including net farm income). If negative enter “0” 16. 00

23. Unemployment compensation. ...................... 23. 00

17. Net royalty or rent income. If negative enter “0”. ..................... 17. 00

24. Gifts or expenses paid on your behalf. ........................... 24. 00

18. Retirement pension, annuity, and IRA benefits. ................................. 18. 00

25. Other nontaxable income Describe: _______________ 25. 00

19. Capital gains less capital losses, (see instructions). ......................... 19. 00

26. Workers’/veterans’ disability compensation/pension benefits 26. 00

20. Alimony and other taxable income Describe: ___________________ 20. 00

27. FIP and other MDHHS benefits(Do not include food assistance) 27. 00

28. SUBTOTAL. Add lines 14 through 27 ............................................................................. SUBTOTAL 28. 00Continue on page 2. This form cannot be

processed if pages 2 and 3 are not completed and included.+ 0000 2018 25 01 27 1

2018 MI-1040CR, Page 2 of 3Filer’s Full Social Security Number

29. Enter subtotal from line 28.................................................................................................................... 29. 0030. Other adjustments (see instructions).

Describe: ________________________________________________ 30. 0031. Medical insurance/HMO premiums you paid for you and your family

(see instructions) ..................................................................................... 31. 00

32. Add lines 30 and 31. ............................................................................................................................. 32. 0033. TOTAL HOUSEHOLD RESOURCES. Subtract line 32 from line 29.

If more than $60,000, STOP; you are not eligible for this credit. ..................................................... 33. 00

34. Multiply line 33 by 3.2% (0.032) or by the percent in Table 2 (see instructions). If negative, enter “0”. 34. 0035. Subtract line 34 from line 13 and enter the amount here. If line 34 is more than line 13, enter “0”

and STOP; you are not eligible for this credit. ....................................................................................... 35. 00

PART 1: ALLOWABLE COMPUTATION Complete one of the sections below, either A, B, or C (see instructions).

SECTION A: SENIOR CLAIMANTS (if you checked only box 5a)

36. Enter amount from line 35 ..................................................................................................................... 36. 0037. Percentage from Table A (see instructions) that applies to the amount

on line 33 ................................................................................................ 37. %

38. Multiply line 36 by line 37. Enter amount here and on line 42 (maximum $1,500) ................................ 38. 00

SECTION B: DISABLED CLAIMANTS (if you checked only box 5b, or both boxes 5a and 5b)

39. Enter amount from line 35 here and on line 42 (maximum $1,500) ...................................................... 39. 00

SECTION C: ALL OTHER CLAIMANTS (if you did not check box 5a or 5b)

40. Enter amount from line 35. .................................................................................................................. 40. 00

41. Multiply amount on line 40 by 60% (0.60). Enter amount here and on line 42 (maximum $1,500). .... 41. 00

PART 2: PROPERTY TAX CREDIT CALCULATION All filers must complete this section.42. Enter amount from line 38, 39 or 41, or from Worksheet 3 (see instructions) for FIP/MDHHS

recipients.............................................................................................................................................. 42. 0043. Percentage from Table B (see instructions) that applies to the amount

on line 33 ................................................................................................. 43. %44. PROPERTY TAX CREDIT. Multiply amount on line 42 by percentage on line 43. Enter amount here

and if you file an MI-1040, carry this amount to MI-1040, line 25.. ....................................................... 44. 00

NOTE: Seniors who pay rent (including rent paid to adult care facilities): Complete Worksheet 4 in the MI-1040 book and enter amount from worksheet on line 44 (maximum $1,500).

+ 0000 2018 25 02 27 9Continue on page 3. This form cannot be

processed if pages 2 and 3 are not completed and included.

2018 MI-1040CR, Page 3 of 3Filer’s Full Social Security Number

PART 3: HOMEOWNERS WHO MOVED IN 2018. Report on lines 45 and 46 the addresses of the homesteads for which you are claiming a credit. Homesteads with a taxable value greater than $135,000 are not eligible for this credit.

45. Address where you lived on December 31, 2018, if different than reported on line 1 (Number, Street, City, State, ZIP Code). Taxable Value

0046. Address of homestead sold (moved from) during 2018 (Number, Street, City, State, ZIP Code). Taxable Value

00HOMESTEAD

Homeowners who moved during 2018, complete lines 47 through 51. A. Moved Into B. Moved From47. Number of days occupied (total cannot be more than 365)............................................48. Divide line 47 by 365 and enter percentage here .......................................................... % %49. Property taxes levied for calendar year 2018 ................................................................. 00 0050. Prorated property taxes. Multiply line 49 by the percentages on line 48 ..................... 00 0051. Taxes eligible for credit. Add line 50, columns A and B. Enter here and on line 10 ............................. 51. 00

PART 4: RENTERS52. A B C D E

Address of Homestead You Rented(Number, Street, Apt. #, City, State, ZIP Code)

Landowner’s Name and Address (City, State and ZIP Code)

# Months Rented

Monthly Rent

Total Rent Paid

00 00

00 0053. Total rent you paid (not more than 12 months). Add total rent for each period. Enter here and on line 11. ...... 53. 00

PART 5: ALTERNATE HOUSING FACILITIES (see instructions)54. If you lived in one of these types of facilities for all or part of 2018, check the appropriate box and see instructions.

a. Subsidized Housing: complete line 55. Enter result on line 11. b. Service Fee Housing: complete lines 55 and 56.55. Enter the total rent you paid in 2018 while a resident of an Alternate Housing Facility. Do not include

amounts paid on your behalf by a government agency ................................................................................ 0055.

0056. If you checked box 54b, multiply line 55 by 10% (0.10) (see instructions). Enter here and on line 10. ... 56.57. Special Housing: If you lived in one of these types of facilities for all or part of 2018, check the appropriate box

(see instructions).a. Cooperative Housing b. Home for the Aged c. Nursing Home

d. Adult Foster Care Home e. Paid Room and Board00Enter your prorated share of taxes from the type of facility checked on line 57 here and on line 10. ..... 57.

58. Name and Address (including City, State and ZIP Code) of Housing Facility, Landowner, or Care Facility if you completed Part 5.

DIRECT DEPOSIT Deposit your refund directly to your financial institution! See instructions and complete parts a, b and c.











If you are also filing Form MI-1040, include this form behind it. If not, mail this form to: Michigan Department of Treasury, Lansing, MI 48956

+ 0000 2018 25 03 27 7

Michigan Department of Treasury5049 (Rev. 05-18) Attachment 25

Issued under authority of Public Act 281 of 1967, as amended.

MICHIGAN Married Filing Separately and Divorced or Separated Claimants Schedule, Form 5049

Tax Year (YYYY)

Filer’s First Name M.I. Last Name Filer’s Full Social Security No. (Example: 123-45-6789)

PART 1: MARRIED FILING SEPARATELY AND SHARED A HOMESTEAD DURING THE YEARSkip to PART 3 if you are not including your spouse’s income. Enter dates as MM-DD-YYYY. (Example: 04-15-2018)

FROM: TO:

1. Provide the dates you and your spouse shared a homestead during the tax year.

PART 2: INCOME BREAKDOWNInclude only the portion of your income in column A and your spouse’s income in column B for the period of time the homestead was shared. A. Filer B. Spouse

2. Wages, salaries, tips, sick, strike and SUB pay, etc. ....................................................... 2. 00 00

3. All interest and dividend income (including nontaxable interest) ..................................... 3. 00 00

4. Net business income (including net farm income). If negative, enter “0”......................... 4. 00 00

5. Net royalty or rent income. If negative, enter “0”. ............................................................ 5. 00 00

6. Retirement, pension, annuity, and IRA benefits. .............................................................. 6. 00 00

7. Capital gains less capital losses. ..................................................................................... 7. 00 00

8. Alimony and other taxable income. Describe: _________________________________ 8. 00 00

9. Social Security, SSI, and/or railroad retirement benefits. ................................................ 9. 00 00

10. Child support and foster parent payments....................................................................... 10. 00 00

11. Unemployment compensation. ........................................................................................ 11. 00 00

12. Gifts or expenses paid on your behalf. ............................................................................ 12. 00 00

13. Other nontaxable income. Describe: ________________________________________ 13. 00 00

14. Workers’/veterans’ disability compensation/pension benefits.......................................... 14. 00 00

15. FIP and other MDHHS benefits (do not include food assistance). .................................. 15. 00 00

16. Other adjustments. Describe: ____________________________________________ 16. 00 00

17. Medical insurance/HMO premiums you paid for you and your family ............................. 17. 00 00

18. Total. For each column, add lines 2 through 15 then subtract lines 16 and 17 .............. 18. 00 00

PART 3: EXPLANATION (If you did not include your spouse’s income, provide an explanation.)

Instructions for Married Filing Separately and Divorced or Separated Claimants Schedule (Form 5049)

This form is intended to assist you to correctly calculate total household resources for the Homestead Property Tax Credit (MI-1040CR or MI-1040CR-2) or Home Heating Credit (MI-1040CR-7) when married filing separately or divorced during the tax year.

Instructions for the income breakdown can be found in the following booklets: MI-1040, MI-1040CR-2 or MI-1040CR-7.

Example 1Jackie and John are married filing separately and maintained separate homesteads all year. Jackie is filing for a Homestead Property Tax Credit. Since they did not share a homestead during the year she would not need to include John’s income and would skip to Part 3 of Form 5049. She would complete the explanation box in Part 3 indicating that she maintained a separate homestead all year.

Example 2Karl and Cathy separated on October 2, 2018. Cathy continued to live in the home and Karl moved to an apartment on October 2. They file federal and State returns as married filing separately.

• Cathy earned $20,000 of wages evenly throughout the year.

• Karl earned $25,000 of wages evenly throughout the year.

• They lived together for 274 days.Step 1: Calculate the prorated total household resources for each spouse for the 274 days they lived together. Divide each spouse’s total income by 365 days, then multiply that figure by 274.

Cathy ($20,000/365) x 274 = $15,014

Karl ($25,000/365) x 274 = $18,767

Karl’s Form 5049When completing Part 1, Karl would enter 01-01-2018 in the FROM box and enter 10-01-2018 in the TO box. He would continue to Part 2 and would enter his income for the period the homestead was shared on line 2 in column A, which would be $18,767. He would enter Cathy’s income for the period the homestead was shared on line 2 in column B, which would be $15,014. Karl would total columns A and B on line 18.

Cathy’s Form 5049When completing Part 1, Cathy would enter 01-01-2018 in the FROM box and enter 10-01-2018 in the TO box. She would continue to Part 2 and would enter her income for the period the homestead was shared on line 2 in column A, which would be $15,014. She would enter Karl’s income for the period the homestead was shared on line 2 in column B, which would be $18,767. Cathy would total columns A and B on line 18.

Step 2: Before continuing to their Homestead Property Tax Credit claims, Karl and Cathy would review the example under “Separated or Divorced in 2018” in the MI-1040 Instruction Book as well as Michigan Homestead Property Tax Credits for Separated or Divorced Taxpayers (Form 2105).

Example 3Ron and Tabatha are married filing separately and shared a homestead for the entire year. The couple decides that Ron will claim the Homestead Property Tax Credit and Tabatha will not.

• Ron earned $25,000 of wages for the year.• Tabatha earned $7,000 of wages for the year and $500

of interest.

When completing Part 1 of Form 5049, Ron would enter 01-01-2018 in the FROM box and 12-31-2018 in the TO box.

In column A, Ron would enter $25,000 on line 2, representing the income he earned while they shared a homestead (the entire year), and $25,000 on line 18. In column B, he would report $7,000 of Tabatha’s wages on line 2 and $500 of her interest on line 3, representing the income she earned while they shared a homestead (the entire year). Ron would total column B and enter $7,500 on line 18. He would carry the amount from line 18, column B, to the “Other nontaxable income” line on his MI-1040CR with a description of “Form 5049.” He would check the box for “Married filing separately” on his MI-1040CR.

Michigan Department of Treasury (Rev. 07-18) Schedule NR2018 MICHIGAN Nonresident and Part-Year Resident ScheduleIssued under authority of Public Act 281 of 1967, as amended.

0123456789 - NOT like this: 1 4 Type or print in blue or black ink. Print numbers like this:Include with Form MI-1040. Read all instructions before completing this form. Attachment 02



4. 2018 RESIDENCY STATUS:Check all that apply.

*Dates of Michigan residency in 2018 (Enter dates as MM-DD-YYYY, Example: 04-15-2018)FILER SPOUSE

a. NonresidentFROM: 2018 2018

b. Part-Year Resident of Michigan.Enter dates of Michigan residency in 2018* TO: 2018 2018

Income Allocation A. Total Income B. Michigan Income C. Other State(s) Income

5. Wages, salaries, other payments (tips, etc.) ..... 00 00 00

6. Interest and dividends ....................................... 00 00 007. Business and farm income (include U.S.

Schedules C and F) ........................................... 00 00 00

8. Gains/losses from MI-1040D or U.S. Schedule D, and/or MI-4797 or U.S Form 4797 .............................................. 00 00 00

9. Income reported on U.S. Schedule E (include U.S. Schedule E and supporting statements).... 00 00 00

10. Pensions, IRA distributions, annuitiesand Social Security (see Form 4884) ................ 00 00 00

11. Other (see instructions) ..................................... 00 00 00

12. Total income. Add lines 5 through 11 ................. 00 00 00

13. Enter the total adjustments from U.S. Form 1040. Describe: _____________________________ 00 00 00

14. Subtract line 13 from line 12. The amount in column A should equal MI-1040, line 10. Enter amount in column C on Schedule 1, line 13 or, if a negative amount, enter as a positive amount on Schedule 1, line 4. 00 00 00

Exemption Allowance (If one spouse is a full-year resident, and the other is not, see instructions.)

15. Enter amount from MI-1040, line 9e ............................................................................................................. 15. 00

16. Enter Michigan source income from line 14, column B ............... 16. 00

17. Enter total income from line 14, column A ................................... 17. 00

18. Divide line 16 by line 17 (if line 16 is greater than line 17, enter 100%) ....................................................... 18. %

19. If both spouses are part-year or nonresidents, multiply line 15 by the percentage on line 18 and enter here and on MI-1040, line 15. If one spouse is a full-year resident, complete Worksheet 5 and enter here and on MI-1040, line 15........................................................................................................................ 19. 00

+ 0000 2018 13 01 27 6

Part-year and nonresidents must pay income tax to Michigan on all income earned in Michigan or attributable to Michigan.List each type of income on Schedule NR and determine how much is attributable to Michigan. Each line in column A should equal the amount reported on your federal return to the extent included in adjusted gross income (AGI). Enter income attributable to Michigan in column B and the rest in column C. The column C total on line 14 is the amount you may subtract from AGI.The following definitions may help you determine Michigan income (column B): (1) Allocate: To assign or distribute to one state. (2) Apportion: To divide or share between two or more states. (3) Attribute: To assign income by use of allocation and/or apportionment. Income AllocationLine 5: Wages, salaries, tips, etc. Example: You reported $50,000 in wages on your U.S. Form 1040. Of this, $30,000 was earned in Michigan. Enter $50,000 in column A, $30,000 in column B, and $20,000 in column C.• Column B: Part-year residents enter salaries and wages

received for the period you were a Michigan resident plus any wages earned in Michigan after your residency changed. Nonresidents enter salaries and wages earned in Michigan. Non-qualified stock options earned in Michigan are allocated to Michigan.

• Column C: Residents of reciprocal states enter all wages earned in Michigan plus wages earned in another state. See "Reciprocal States" in instructions.

Line 6: Nonbusiness interest and dividend income is attributable to the state of residence when received.• Column B: Enter the total interest and dividend income

you received while a Michigan resident.Line 7: Enter income from U.S. Schedules C and F. Allocate business or farm income, including interest and dividends, to the state where the business operates no matter where it is registered. If the business activity is in Michigan and in another state, use a Schedule of Apportionment (Form MI-1040H) to apportion this income. If you have income from more than one business, the income from each must be allocated and apportioned separately. Do this on a separate schedule, then enter the totals in columns B and C. Include all schedules with your return and identify the state where the business or farm is located.• Column B: Enter the business or farm income earned in

Michigan.Line 8: If you are allocating your income, complete an Adjustments of Capital Gains and Losses (Form MI-1040D) and/or Adjustments of Gains and Losses From Sales of Business Property (Form MI-4797) to allocate gains/losses. Enter in column B the amount allocated to Michigan from MI-1040D, column G, line 12 (gains), or line 13 (losses). MI-4797 filers, include in column B the amount allocated to Michigan from column E, line 18b(2). If you are not allocating your income, enter in column 8A and 8B the gains/losses from the U.S. Schedule D or U.S. Form 4797.Line 9: Enter income from U.S. Schedule E. Allocate to Michigan net rents and royalties from real and tangible personal property located in Michigan. Allocate income or loss to the state where the business, estate, or trust operates, no matter where it is registered. If the business activity is in Michigan and in another state, use Form MI-1040H to apportion this income. Describe the business or property that is the source of the U.S. Schedule E income or loss and list the state where the income originates.• Column B: Enter the share of U.S. Schedule E income

attributable to Michigan.

Line 10: Pensions, annuities, IRA distributions, Social Security benefits, and income reported on Form 1099-R (e.g., deferred compensation) are allocated to the state where you were a resident when you received it.• Column B: Enter pensions, annuities, and IRA

distributions received as a Michigan resident here and on Form 4884. See Form 4884 and instructions.

Line 11: Enter other income subject to federal income tax, such as alimony, prizes, unemployment, state and local tax refunds, gambling winnings, or jury duty fees and identify the source. Except as noted below, this income is allocated to the state where you lived when you received it.• Column B: Enter “other income” received while a

Michigan resident. Nonresidents must include Michigan lottery winnings won after December 31, 1996, and winnings won from casinos or licensed horse tracks located in Michigan.

• Column C: Allocate a federal net operating loss (NOL) deduction entirely to Column C. If a Michigan NOL deduction is allowed, it will be taken on Schedule 1, line 21.

Line 13: Enter your total adjustments to income from U.S. Form 1040 or 1040A. Allocate or apportion these items in the following ways:• Contributions to IRAs, SEP, SIMPLE, and qualified

plans are apportioned by the ratio of Michigan wages or self-employment income to total wages or self-employment income.

• The deduction for self-employment tax is apportioned by the ratio of self-employment earned in Michigan to total self-employment income.

• The deduction for self-employed health insurance and penalty for early withdrawal are allocated to the state where you lived when it was paid.

• Bonus depreciation is allocated or apportioned in the same manner as the income or loss of the related business activity.

Describe these adjustments on the line given or include a detailed schedule.• Column B: Enter the amount of these adjustments

allocated or apportioned to Michigan.Line 14: Subtract line 13 from line 12 and enter totals in each column. The amount in column A should equal MI-1040, line 10. If the column C total is more than zero, enter it on Schedule 1, line 13. If the column C total is less than zero, enter it as a positive amount on Schedule 1 line 4. Out-of-state losses cannot reduce Michigan taxable income.Exemption AllowanceUse lines 15 through 19 to figure the prorated amount allowed for personal and dependent exemptions. NOTE: If one spouse was a full-year Michigan resident and the other a part-year or nonresident, and you are filing a joint return, complete Worksheet 5. Do not complete lines 15 through 18.NOTE: Part-year residents of a renaissance zone must use Schedule NR to determine their subtraction. Enter total income in column A, income received as a nonresident of the zone in column B, and income received as a resident of the zone in column C. Enter the total from line 14, column C on Schedule 1, line 15. Full-year Michigan residents should not prorate their exemption allowance. New for 2018Excess Business Loss Limitation. If you filed a U.S. Form 461 Limitation on Business Losses, file a Michigan Excess Business Loss (Form MI-461) and follow Form MI-461 instructions to report the affected income and loss on Schedule NR.

Instructions for Schedule NR, Nonresident and Part-Year Resident Schedule2018 Schedule NR, Page 2

Michigan Department of Treasury4884 (Rev. 05-18), Page 1 of 2 Include with Form MI-1040 and Schedule 1.

Issued under authority of Public Act 281 of 1967, as amended.2018 MICHIGAN Pension Schedule (Form 4884)If the filer and spouse (and deceased spouse from whom a surviving spouse is receiving benefits) were born after December 31, 1952, STOP; you are not entitled to a pension subtraction unless you receive retirement benefits from employment that was exempt from Social Security and meet additional conditions. Refer to the instructions for more details.If the older of you or your spouse was born during the period January 1, 1946 through January 1, 1952, and reached age 67 on or before December 31, 2018, do not complete this form. Instead, complete Schedule 1, line 24.Failure to complete this form in its entirety will result in your pension subtraction being denied.



PART 1: FILING INFORMATION4. Primary Filer Year of Birth (ex. 19xx) 5. If a Joint Return, Spouse Year of Birth (ex. 19xx)

6. Check here if you were born after 1952, were retired as of January 1, 2013, and received retirement benefits from SSA exempt employment.

7. If you are receiving retirement and pension benefits from a deceased spouse who was born prior to January 1, 1953, complete lines 7a through 7c.

7a. Deceased Spouse Name 7b. Deceased Spouse Full Social Security No. 7c. Deceased Spouse Year of Birth (ex. 19xx)

PART 2: RETIREMENT AND PENSION BENEFITS (see instructions)Do not enter Social Security, military or railroad retirement benefits here (see Schedule 1).8. Retirement and pension benefits. List all that apply for filer (and spouse if filing jointly) including benefits from a deceased spouse.

A B C D E F

Enter “X” forPrivate or Public

Enter “X” for Deceased Spouse

Payer FEIN (from 1099-R) (Example: 38-1234567)

(see instructions)

Distribution Code Name of Payer Pension Amount

Included in AGI

00

00

00

00

00

00

00

00

00

00

Check here and complete the Michigan Pension Continuation Schedule (Form 4973) if you have more than ten sources of Retirement and Pension Benefits.

Continue on page 2. This form cannot be processed if page 2 is not completed and included. You must also include a completed MI-1040 and Schedule 1 when filing Form 4884.

+ 0000 2018 04 01 27 5

2018 Form 4884, Page 2 of 2 Filer’s Full Social Security Number (Example: 123-45-6789)

PART 3: To determine which section below to complete, review the questionnaire: “Which Section of Form 4884 Should I Complete?” in the MI-1040 book. Complete only one of the sections below.SECTION A:

9. Enter $51,570 if single or $103,140 if filing jointly. Reduce this amount by any military or railroad retirement benefits from Schedule 1, line 11. .................................................................................. 9. 00

10. Enter total public retirement and pension benefits (including public benefits received from a deceased spouse if deceased spouse was born prior to January 1, 1946 and died prior to 2018) . 10. 00

11. Subtotal. Subtract line 10 from line 9. If line 10 is more than line 9, enter “0” .................................. 11. 0012. Enter total private retirement and pension benefits (including private benefits received from a

deceased spouse if deceased spouse was born prior to January 1, 1946 and died prior to 2018) . 12. 00

13. If deceased spouse was born between January 1, 1946 and December 31, 1952 and died prior to 2018, enter deceased spouse retirement and pension benefits (maximum $20,000 if single or $40,000 if filing jointly). ..................................................................................................................... 13. 00

14. Add lines 12 and 13. ......................................................................................................................... 14. 00

15. Enter the smaller of lines 11 or 14 .................................................................................................... 15. 0016. Total Retirement and Pension Benefits Subtraction. Add lines 10 and 15. Carry this amount to

Schedule 1, line 25. .......................................................................................................................... 16. 00SECTION B:

17. Enter $51,570 if single or $103,140 if filing jointly. Reduce this amount by any military or railroad retirement benefits from Schedule 1, line 11 ................................................................................... 17. 00

18. Enter public benefits received from a deceased spouse who died prior to 2018 ............................ 18. 00

19. Subtotal. Subtract line 18 from line 17. If line 18 is more than line 17, enter “0” ............................. 19. 00

20. Enter private benefits received from a deceased spouse who died prior to 2018 ........................... 20. 00

21. Enter the smaller of lines 19 or 20 .................................................................................................... 21. 00

22. Add lines 18 and 21 .......................................................................................................................... 22. 00

23. Enter total filer and spouse retirement and pension benefits ........................................................... 23. 0024. Maximum Allowable Pension Deduction. Enter $20,000 if single or $40,000 if filing jointly. If you

checked box 23C or 23F on Schedule 1, see instructions ............................................................... 24. 00

25. Subtract line 22 from line 24. If line 22 is more than line 24, enter “0” ............................................. 25. 00

26. Enter the smaller of lines 23 or 25 .................................................................................................... 26. 0027. Total Retirement and Pension Benefits Subtraction. Add lines 22 and 26. Carry this amount to

Schedule 1, line 25 ........................................................................................................................... 27. 00SECTION C:

28. Total Retirement and Pension Benefits Subtraction. Enter total retirement and pension benefits, including benefits received from a deceased spouse who died prior to 2018 (maximum $20,000 if single or $40,000 if filing jointly). If you checked box 23C and/or 23F on Schedule 1 or have military or railroad retirement benefits reported on Schedule 1, line 11, see instructions. Carry this amount to Schedule 1, line 25. ........................................................................................ 28. 00

SECTION D:29. Total Retirement and Pension Benefits Subtraction. If you checked box 23C and/or 23F on

Schedule 1 and the older of you or your spouse was born on or after January 1, 1953 but before January 2, 1957, enter retirement and pension benefits you received, up to $15,000 per eligible taxpayer. If you have military or railroad retirement benefits reported on Schedule 1, line 11, see instructions. Carry this amount to Schedule 1, line 25 ...................................................................... 29. 00

+ 0000 2018 04 02 27 3

Michigan Department of Treasury 4973 (Rev. 05-18)


2018 MICHIGAN Pension Continuation ScheduleINSTRUCTIONS: Complete this form if you have income from more than ten (10) retirement and pension benefits. This is a continuation of the Michigan Pension Schedule (Form 4884), Part 2, line 8. Do not enter Social Security, military or railroad retirement benefits here (see Schedule 1).



4. Retirement and pension benefits. List all additional benefits that apply for filer (and spouse if filing jointly) including benefits from a deceased spouse.

A B C D E F

Enter “X” forPrivate or Public

Enter “X” for Deceased Spouse

Payer FEIN (from 1099-R) (Example: 38-1234567)

(see instructions)

Distribution Code Name of Payer Pension Amount

Included in AGI

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

You must also include a completed MI-1040, Schedule 1 and Form 4884 when filing this form.

+ 0000 2018 06 01 27 1

Michigan Department of Treasury4642 (Rev. 11-18)


2018 MICHIGAN Voluntary Contributions Schedule

INSTRUCTIONS: Use this schedule to make a donation from your refund to any of the organizations listed below. If you are not receiving a refund, your donation will increase your tax due. Check the box associated with the dollar amount you wish to contribute in columns A or B or enter a specific dollar amount greater than $10 in the space provided in column C. Enter the total of your contribution for each line in column D. For detailed descriptions of each fund, see the reverse side of this form. Include with Form MI-1040.

0123456789 - NOT like this: 1 4 Type or print in blue or black ink. Print numbers like this: Attachment 18Filer’s First Name M.I. Last Name Filer’s Full Social Security No. (Example: 123-45-6789)

If a Joint Return, Spouse’s First Name M.I. Last Name Spouse’s Full Social Security No. (Example: 123-45-6789)

A. B. C. Other Amount(greater than $10)

D. Total Contribution

1. 00 00American Red Cross Michigan Fund .......... $5 $10 $ ................. 1.

2. 00 00Animal Welfare Fund ................................... $5 $10 $ ................. 2.

3. Children’s Trust Fund - Prevent Child Abuse Michigan ........................................... 00 3. 00$5 $10 $ .................

4. Fostering Futures Scholarship Trust Fund .. 00 00$5 $10 $ ................. 4.

5. Kiwanis Fund ............................................... 00 5. 00$5 $10 $ .................

6. Lions of Michigan Foundation Fund ............ 00 00$5 $10 $ ................. 6.

7. Michigan World War II Legacy Memorial Fund ............................................................ 00 00$5 $10 $ ................. 7.

8. Military Family Relief Fund .......................... 00 8. 00$5 $10 $ .................

9. United Way Fund ......................................... 00 9. 00$5 $10 $ .................

10. Add column D, lines 1 through 9. Enter total of column D here and carry amount to your MI-1040, line 22 ........ 10. 00

This form must be included with your MI-1040 to ensure your contributions are properly credited to the designated fund(s).

+ 0000 2018 82 01 27 1

American Red Cross Michigan FundThe American Red Cross is always there for you and your community, helping to alleviate suffering caused by disasters big and small. The Red Cross shelters, and provides emotional support to Michigan residents and beyond; supplies about 40 percent of the nation’s blood; teaches skills that save lives; provides international humanitarian aid; and supports military members and their families. By mobilizing the power of volunteers and the generosity of donors, the Red Cross responds to more than 60,000 disasters annually. In Michigan, last year more than 6,000 volunteers logged more than 200,000 hours assisting others. On average 91 cents of every dollar the Red Cross spends is invested in humanitarian services.

Animal Welfare FundThe outside world can be a harsh, scary place for homeless pets. And throughout Michigan, small towns and big cities alike struggle to find the resources they need to provide medical care to the animals they rescue. Through the Animal Welfare Fund, the Michigan Department of Agriculture and Rural Development (MDARD) offers grants to Michigan’s registered animal shelters to help support spaying and neutering programs for shelter dogs and cats up for adoption. Grants also help support many anti-cruelty and proper care programs around the state. Shelters also use grant monies from your generous donations to help care for animals that are seized as part of animal cruelty cases.Children’s Trust Fund - Prevent Child Abuse MichiganThe Children’s Trust Fund (CTF) supports services throughout Michigan to prevent child abuse and neglect. CTF funds home visitation services; respite care; services for families with incarcerated family members; and parenting education and support. CTF supports a statewide network of local Child Abuse and Neglect Prevention Councils. Examples of local Council work are teaching professionals about mandated reporting; teaching parents and caregivers about infant head trauma prevention and infant safe sleep practices; and establishing baby pantries to provide diapers, formula, and clothing. In the coming year, CTF and its local Councils will lead statewide efforts to build local responses to the opioid crisis. Fostering Futures Scholarship Trust FundFostering Futures Scholarship provides scholarships to young adults who have experienced foster care to help them achieve a college education. Approximately 13,500 students are in the Michigan foster care system and many students do not have family support after they age out of the system. Nationally, about 75 percent of students express a desire to attend college, less than 10 percent enroll in college and less than three percent graduate college. Scholarships are awarded via an application process and paid directly to the students’ college or university to assist with tuition, fees, room, board, books and supplies. For more information visit www.fosteringfutures-mi.com.

Michigan taxpayers can contribute $5, $10, or more to any of the following funds on the Voluntary Contributions Schedule (Form 4642). Contributions to these funds will increase your tax liability or reduce your refund.

Instructions for Form 4642, Voluntary Contributions Schedule2018 Form 4642, Page 2

Kiwanis FundKids need Kiwanis! Kiwanis clubs around the world, work to impact the lives of the children and families within their communities through leadership programs, hunger prevention, scholarships, reading programs, grants and so much more. Every Kiwanis club is unique because we cater our programs to the unique needs of the kids in our local communities. Your donation will be given to a club in your area and used entirely for our programs, keeping your contribution and its impact local. For more information about Kiwanis, go to www.MiKiwanis.org

Lions of Michigan Foundation FundThe Lions of Michigan Foundation is a Public Charity that was created in the early 1980’s to help Lions Clubs provide services in Michigan communities. The organization is dedicated to the improvement of the quality of life of people in Michigan with unmet needs.Lions of Michigan Foundation works together with Michigan Lions Clubs and other charities to deliver services aimed at helping children and adults with sight and hearing deficiencies excel in school, retain employment and maintain self-sufficiency.The Michigan WWII Legacy Memorial FundHonor Michigan residents who served in World War II. Officially recognized as the state’s tribute to its contributions during the war, the memorial will span three quarters of an acre and provide a year-round destination to tell Michigan’s unique story and educate future generations. More than 600,000 Michigan residents served on the war front while countless others served on the home front producing necessary planes, tanks Jeeps and K-rations. Help us pay tribute to the legacy of Michigan’s Greatest Generation who sacrificed so all are inspired by the values, ideals and deeds that ensured our freedom today. The goal for dedication is 2020. The time to support is now. Don’t let our heroes fade away. www.michiganww2memorial.orgMilitary Family Relief FundThe Military Family Relief Fund provides grants to qualifying families of military members in either the Michigan National Guard or Reserves who are called to active duty as a result of the national response to the September 11, 2001 terrorist attacks.United Way FundContributions to the United Way Fund (of America) will be used to improve the lives of Michigan residents by mobilizing the caring power of communities to provide for basic needs, including, but not limited to, food, clothing, and shelter.

Michigan Department of Treasury5530 (05-18) Schedule AMD

Attachment 26

MICHIGAN Amended Return Explanation of Changes Issued under authority of Public Act 281 of 1967, as amended.

Tax Year (YYYY)

Instructions: When the Amended Return box is checked on the Michigan Individual Income Tax Return (MI-1040), you must include the Amended Return Explanation of Changes (Schedule AMD) and all applicable schedules and supporting documentation for a complete filing. If the necessary documentation is not provided, the processing of your return may be delayed or your return may be denied.



4. Adjusted Gross Income (AGI) from original Michigan return 5. AGI from amended Michigan return

REASONS FOR AMENDING 6. Listed below are common reasons for amending your Michigan individual income tax return, credit claims and schedules. Check all boxes that apply. You must also provide an explanation of the reason for amending your return in the Explanation of Changes box below. See page 2 regarding supporting documentation to include in the amended return filing.

a. Federal Audit and/or Other Federal Adjustments (include a copy of the IRS audit report, notice or other documents)

h. Credit for Income Tax Imposed by Government Units Outside Michigan (include copies of other state return(s))

b. Filing Status i. Michigan Withholding (include Schedule W)

c. AGI (include federal amended return) j. Net Operating Loss CarryforwardNote: For carryback instructions see Form MI-1045

d. Additions (include Schedule 1) k. Homestead Property Tax Credit (include MI-1040CR)

e. Subtractions (include Schedule 1) l. Homestead Property Tax Credit for Veterans and Blind People (include MI-1040CR-2)

f. Retirement Benefits Subtractions (include Form 4884) m. Farmland Preservation Tax Credit (include MI-1040CR-5 and Schedule CR-5)

g. Number of Dependents or Exemptions n. Other (provide detail in Explanation of Changes box below)

DEPENDENT CHART 7. Complete only if amending to change the number of dependents. List your eligible dependents below and answer all questions for each. An eligible dependent is a qualifying child or qualifying relative under federal law. Include a separate sheet if necessary.

A B C D E F G H

NameFull Social Security

Number Relationship Age

Enter “X” if this person is a qualifying

child or qualifying relative under federal

law.

Enter “X” if the dependent

filed a federal return.

Enter “X” if the dependent lived

with you more than 6 months during the

year.

Enter “X” if thisdependent

was claimed on your original

return.

EXPLANATION OF CHANGES8. Use the space provided below to explain all reasons for amending your Michigan return. Identify the line(s) from the MI-1040 and/or supporting forms that have changed. Include all applicable schedules and supporting documentation to submit a complete filing. If a complete explanation and the necessary documentation is not provided, the processing of your return may be delayed or your return may be denied.

+ 0000 2018 80 01 27 5

General InstructionsUse this form to explain changes made to your individual income tax returns, credit claims and schedules for tax years 2017 and after. If you are amending for tax year 2016 or prior, you must use Michigan Amended Income Tax Return (MI-1040X-12). Visit www.michigan.gov/taxes to locate tax forms.

When to File an Amended Return:File an amended return only after your original return or claim has been filed and completed processing. If you are claiming a refund on your amended return, you must file it within four years of the due date of your original return. For example, if you wish to amend a 2018 return, the amended return must be postmarked by April 15, 2023.

Supporting DocumentationTo avoid processing delays, if the change to your income tax return is due to a change on your Michigan or federal schedules, include a copy of the corrected schedule(s) with your amended return. Include all applicable supporting documentation to substantiate the change. This may reduce the need for Treasury to contact you for additional information. Applicable supporting forms, schedules and documentation of the change(s) include, but are not limited to: • Forms or documentation corresponding to the box(es)

checked on page 1 of Schedule AMD• Copies of the Internal Revenue Service (IRS) audit report,

notice, federal transcripts or other supporting documents• Copies of your amended federal return and schedules• Copies of other state return(s)• Copies of your original or corrected W-2(s), 1099(s), and/or

U.S. Schedule K-1(s)• Copies of your property tax statement(s) and/or lease

agreement(s).

To Amend Credit ClaimsUse this form when the Amended Return box is checked on the Michigan Individual Income Tax Return (MI-1040) and you are amending the following credit claims: • Michigan Historic Preservation Tax Credit (include a

corrected Form 3581)• Small Business Investment Tax Credit (include a Michigan

Strategic Fund certificate)• Farmland Preservation Tax Credit Claim (include a corrected

MI-1040CR-5 and Schedule CR-5).

If you are amending the following credits and have no adjustments to your MI-1040, check the Amended Return box at the top of each credit claim; do not file a new MI-1040 or the Schedule AMD:• Michigan Homestead Property Tax Credit Claim

(MI-1040CR)• Michigan Homestead Property Tax Credit Claim for Veterans

and Blind People (MI-1040CR-2)• Michigan Home Heating Credit Claim (MI-1040CR-7).

NOTE: An amended MI-1040CR-7 claim requesting an additional refund will not be accepted after September 30 following the year of the claim.

Example 1John and June file their MI-1040. After filing, they received a corrected W-2 form which showed an increase in Michigan withholding. To amend, John and June complete a new MI-1040 with the corrected withholding amount and check the Amended Return box at the top of page 1. They also complete a Schedule AMD by checking box 6i to indicate the reason for amending and writing “Corrected W-2 received after filing original return” in the Explanation of Changes box on line 8. When filing their amended return, John and June must include the Michigan Schedule W with their MI-1040. They must also provide a copy of the corrected W-2 as applicable supporting documentation for the change.Example 2Albert files his MI-1040 with an MI-1040CR. After filing, Albert realizes the property taxes levied on his original claim were under reported. Albert only needs to amend the MI-1040CR. To amend, Albert completes a new MI-1040CR with the correct amount of property taxes levied and checks the Amended Return box at the top of page 1. Albert does not need to complete a new MI-1040 or the Schedule AMD; neither are needed to amend only a credit claim. When filing the amended credit claim, Albert includes copies of his 2018 summer and 2018 winter property tax statements as applicable supporting documentation.

Instructions for Schedule AMD, Amended Return Explanation of Changes

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WORKSHEET 5 - 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 Income1. MichiganTaxableIncomeofspousewhoisNOTafull-yearresident......................................................1. ________________________2. TotalTaxableIncomeofspousewhoisNOTafull-yearresident.............................................................2. ________________________3. Divideline1byline2andenterpercentagehere......................................................................................3. ________________________4. Michiganpersonalexemptionallowance...................................................................................................4. ________________________5.Numberofspouse’sspecialexemptionsfromMI-1040,line9b ______x$2,700......................................................................................................................................5. ________________________6. Spouse’squalifieddisabledveteranexemptionfromMI-1040,line9c_______x$400........................6. ________________________7. Addlines4,5,and6...................................................................................................................................7. ________________________8.Multiplyline7bythepercentageonline3................................................................................................8. ________________________Computing Amount of Prorated Exemption Amount for Dependents9.AmountfromScheduleNR,line14B.......................................................................................................9. ________________________10.AmountfromScheduleNR,line14A.....................................................................................................10. ________________________11.Divideline9byline10andenterpercentagehere.................................................................................. 11. ________________________12.Multiplyline11byexemptionallowanceof$4,050...............................................................................12. ________________________13.Multiplyline12bythenumberofdependentsclaimed...........................................................................13. ________________________14.Multiplyline11bythenumberofdependentsclaimedwhoarequalifieddisabledveterans(fromMI-1040,line9c)_______x$400........................................................................................14. ________________________15.Multiplyline11bythenumberofdependentsclaimedwithspecialexemptions fromMI-1040,line9b_______x$2,700...........................................................................................15. ________________________Computing Amount of Exemption for Michigan Resident Spouse16.Residentspouse’spersonalexemptionallowance...................................................................................16. ________________________17.Numberofresidentspouse’sspecialexemptionsfromMI-1040,line9b______x$2,700................17. ________________________18.Residentspouse’squalifieddisabledveteranexemptionfromMI-1040,line9c_______x$400.........18. ________________________19.Addlines16,17,and18..........................................................................................................................19. ________________________20.Addlines8,13,14,15,and19andcarrytoScheduleNR,line19.........................................................20. ________________________

%$4,050

%

$4,050

TABLE 3 - FEDERAL SCHEDULES IfyoufileanyofthefollowingschedulesorformswithyourfederalreturnyoumustincludeacopywithyourMichiganincometaxreturn:Schedule1.........................................................AdditionalIncomeandAdjustmentstoIncomeSchedule2......................................................... TaxSchedule3.........................................................NonrefundableCreditsSchedule4.........................................................OtherTaxesSchedule5.........................................................OtherPaymentsandRefundableCreditsSchedule6......................................................... ForeignAddressandThirdPartyDesigneeScheduleA......................................................... ItemizedDeductionsScheduleB......................................................... InterestandDividendIncome(ifover$5,000)ScheduleCorC-EZ........................................... ProfitorLossFromBusinessSchedulesDand4797........................................ CapitalandOrdinaryGainsandLossesScheduleE.......................................................... SupplementalIncomeandLossScheduleF.......................................................... FarmIncomeandExpensesScheduleR.......................................................... CreditfortheElderlyorDisabledForm1040NR.....................................................NonresidentAlienIncomeTaxReturnForm2555.......................................................... ForeignEarnedIncomeForm3903..........................................................MovingExpensesForm4868..........................................................ApplicationforAutomaticExtensionofTimetoFileU.S.IndividualIncomeTaxReturnsForm6198.......................................................... ComputationofDeductibleLossFromActivityDescribedinIRCSection465(c)Form8829.......................................................... ExpensesforBusinessUseofYourHomeIfyouhaveincomeorlossesattributabletootherstates,youmustincludeallrelevantfederalschedulesandsupportingstatementslistedaboveIncludeSchedule K-1swhichsupportyourfederalSchedules B, D, Eand4797.Thetype,sourceandlocationoftheincomeorlossmustbeidentified.ForassistanceconveyingthisinformationtoTreasury,refertothe“Business,Rental&RoyaltyActivityWorksheet”anditsinstructionsavailableonTreasury’sWebsite.Ifyoudonotincludethefederalschedulesandsupportingstatements,processingofyourreturnmaybedelayedoryourcredit/subtractionmaybedenied.

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Michiganpublic school districts are listed alphabeticallywith codenumbers to the left of thenames. Whenmore thanonedistrict has the samename, the countyor city name in parentheses helps you choose the right district. Residents, choose thecode for thedistrictwhereyou livedonDecember31,2018. Callyour localassessoror treasurer ifyoudonot knowyour school district name. Nonresidents, enter “10000” in the school district codebox.

School District Code List (See MI-1040 or MI-1040CR, line 4.)

73180 Bridgeport-Spaulding11340 Bridgman47010 Brighton17140 Brimley46050 BrittonDeerfield12020 Bronson76060 BrownCity11310 Buchanan28035 Buckley56020 BullockCreek75020 BurrOak02020 BurtTwp.78020 Byron41040 ByronCenter

83010 Cadillac41050 Caledonia31030 Calumet30010 Camden-Frontier74040 Capac25080 Carman-Ainsworth55010 Carney-Nadeau79020 Caro73030 Carrollton59020 CarsonCity-Crystal76070 Carsonville-Pt.Sanilac32030 Caseville79030 CassCity14010 Cassopolis41070 CedarSprings50010 CenterLine05035 CentralLake59125 CentralMontcalm75030 Centreville15050 Charlevoix23030 Charlotte31050 ChassellTwp.16015 Cheboygan81040 Chelsea73110 ChesaningUnion54025 ChippewaHills50080 ChippewaValley32040 Church18010 Clare63090 Clarenceville63190 Clarkston63270 Clawson39020 Climax-Scotts46060 Clinton50070 Clintondale25150 Clio12010 Coldwater56030 Coleman32260 ColfaxTwp.11330 Coloma75040 Colon38040 Columbia39030 Comstock41080 ComstockPark38080 Concord75050 Constantine70120 Coopersville78100 Corunna80040 Covert20015 CrawfordAuSable82230 Crestwood76080 Croswell-Lexington33040 Dansville25140 Davison82030 Dearborn82040 DearbornHeights

31020 AdamsTwp.46020 Addison46010 Adrian58020 Airport79010 Akron-Fairgrove24030 Alanson05010 Alba13010 Albion01010 Alcona74030 Algonac03030 Allegan82020 AllenPark70040 Allendale29010 Alma44020 Almont04010 Alpena50040 AnchorBay81010 AnnArbor06010 ArenacEastern50050 Armada07010 ArvonTwp.29020 Ashley13050 Athens25130 Atherton60010 Atlanta06020 AuGres-Sims02010 AuTrain-Onota63070 Avondale

32010 BadAxe43040 Baldwin80020 Bangor (VanBuren)80240 BangorTwp.09030 BangorTwp. (Bay)07020 Baraga21090 BarkRiver-Harris19100 Bath13020 BattleCreek09010 BayCity37040 BealCity51020 BearLake15010 Beaver Island26010 Beaverton58030 Bedford25240 Beecher34080 Belding05040 Bellaire23010 Bellevue25060 Bendle25230 Bentley11010 BentonHarbor10015 BenzieCountyCentral63050 Berkley34140 BerlinTwp.11240 BerrienSprings27010 Bessemer21065 BigBayDeNoc62470 Big Jackson54010 BigRapids73170 BirchRun63010 Birmingham46040 Blissfield63080 BloomfieldHills80090 Bloomingdale49020 BoisBlancPines15020 BoyneCity15030 BoyneFalls63180 Brandon11210 Brandywine29040 Breckenridge22030 BreitungTwp.

80050 Decatur76090 Deckerville46070 Deerfield08010 Delton-Kellogg17050 DeTour82010 Detroit19010 DeWitt81050 Dexter31100 DollarBay-TamarackCity14020 DowagiacUnion44050 Dryden58050 Dundee78030 Durand

74050 EastChina50020 EastDetroit41090 EastGrandRapids38090 East Jackson15060 East Jordan33010 EastLansing34340 EastonTwp.23050 EatonRapids11250 EauClaire82250 Ecorse14030 Edwardsburg05060 ElkRapids32050 Elkton-Pigeon-BayPortLaker05065 Ellsworth31070 ElmRiverTwp.49055 Engadine21010 Escanaba09050 Essexville-Hampton67020 Evart66045 Ewen-TroutCreek40060 Excelsior

68030 Fairview63200 Farmington18020 Farwell03050 Fennville25100 Fenton63020 Ferndale50090 Fitzgerald82180 FlatRock25010 Flint25120 Flushing40020 ForestArea41110 ForestHills36015 ForestPark19070 Fowler47030 Fowlerville73190 Frankenmuth10025 Frankfort-Elberta50100 Fraser73200 Freeland53030 FreeSoil62040 Fremont61080 Fruitport29050 Fulton

39050 Galesburg-Augusta11160 GalienTwp.82050 GardenCity69020 Gaylord25070 Genesee82290 Gibraltar21025 Gladstone26040 Gladwin45010 GlenLake03440 Glenn80110 Gobles41120 Godfrey-Lee

41020 GodwinHeights25050 Goodrich25030 GrandBlanc70010 GrandHaven23060 GrandLedge41010 GrandRapids41130 Grandville62050 Grant42030 GrantTwp.38050 GrassLake59070 Greenville82300 Grosse IleTwp.82055 GrossePointe39065 GullLake52040 Gwinn

11670 HagarTwp.35020 Hale03100 Hamilton82060 Hamtramck31010 Hancock38100 Hanover-Horton32060 HarborBeach24020 HarborSprings13070 HarperCreek82320 HarperWoods18060 Harrison64040 Hart80120 Hartford47060 Hartland33060 Haslett08030 Hastings63130 HazelPark73210 Hemlock62060 Hesperia82070 HighlandPark60020 Hillman30020 Hillsdale70020 Holland63210 Holly33070 Holt61120 Holton13080 Homer03070 Hopkins72020 HoughtonLake31110 Houghton-PortageTwp.47070 Howell46080 Hudson70190 Hudsonville82340 Huron63220 HuronValley

58070 Ida44060 ImlayCity82080 Inkster16050 InlandLakes34010 Ionia34360 IoniaTwp.22010 IronMountain27020 Ironwood52180 Ishpeming29060 Ithaca

38170 Jackson58080 Jefferson (Monroe)70175 Jenison69030 Johannesburg-Lewiston30030 Jonesville

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39010 Kalamazoo51045 KalevaNormanDickson40040 Kalkaska25110 Kearsley41140 Kelloggsville41145 KenowaHills41150 KentCity41160 Kentwood28090 Kingsley79080 Kingston

07040 L’Anse50140 L’AnseCreuse78040 Laingsburg57020 LakeCity25200 LakeFenton31130 LakeLinden-Hubbell63230 LakeOrion50120 LakeShore (Macomb)11030 Lakeshore (Berrien)13090 Lakeview (Calhoun)50130 Lakeview (Macomb)59090 Lakeview (Montcalm)25280 LakeVille34090 Lakewood63280 Lamphere33020 Lansing44010 Lapeer80130 Lawrence80140 Lawton45020 Leland49040 LesCheneaux33100 Leslie81070 Lincoln82090 LincolnPark25250 Linden30040 Litchfield82095 Livonia41170 Lowell53040 Ludington

49110 Mackinac Island16070 MackinawCity46090 Madison (Lenawee)63140 Madison (Oakland)05070 Mancelona81080 Manchester51070 Manistee77010 Manistique83060 Manton23065 MapleValley13095 MarLee14050 Marcellus67050 Marion76140 Marlette52170 Marquette13110 Marshall03060 Martin74100 Marysville33130 Mason (Ingham)58090 Mason (Monroe)53010 MasonCountyCentral53020 MasonCountyEastern80150 Mattawan79090 Mayville57030 McBain82045 Melvindale-NorthAllenPark74120 Memphis75060 Mendon55100 Menominee56050 Meridian73230 Merrill83070 Mesick38120 MichiganCenter21135 MidPeninsula56010 Midland81100 Milan79100 Millington68010 Mio-AuSable

61060 MonaShores58010 Monroe59045 Montabella61180 Montague25260 Montrose49070 MoranTwp.46100 Morenci54040 MorleyStanwood78060 Morrice50160 Mt.Clemens25040 Mt.Morris37010 Mt.Pleasant02070 Munising61010 Muskegon61020 MuskegonHeights

38130 Napoleon52090 Negaunee11200 NewBuffalo50170 NewHaven78070 NewLothrop62070 Newaygo52015 N.I.C.E. (Ishpeming)11300 Niles30050 NorthAdams-Jerome44090 NorthBranch55115 NorthCentral22045 NorthDickinson32080 NorthHuron61230 NorthMuskegon45040 Northport41025 Northview82390 Northville38140 Northwest22025 Norway-Vulcan75100 Nottawa63100 Novi

63250 OakPark61065 Oakridge33170 Okemos23080 Olivet71050 Onaway23490 OneidaTwp.51060 Onekama46110 Onsted66050 Ontonagon61190 OrchardView35010 Oscoda03020 Otsego19120 Ovid-Elsie32090 Owendale-Gagetown78110 Owosso63110 Oxford

34040 Palo39130 Parchment80160 PawPaw76180 Peck24040 Pellston13120 Pennfield64070 Pentwater78080 Perry24070 Petoskey19125 Pewamo-Westphalia17090 Pickford47080 Pinckney09090 Pinconning67055 PineRiver30060 Pittsford03010 Plainwell82100 Plymouth-Canton63030 Pontiac74010 PortHuron39140 Portage34110 Portland71060 Posen23090 Potterville52100 PowellTwp.

12040 Quincy

21060 RapidRiver61210 Ravenna30070 Reading82110 RedfordUnion67060 ReedCity79110 Reese61220 Reeths-Puffer52110 Republic-Michigamme50180 Richmond82120 RiverRouge11033 RiverValley82400 Riverview63260 Rochester41210 Rockford71080 RogersCity50190 Romeo82130 Romulus72010 Roscommon50030 Roseville63040 RoyalOak17110 Rudyard

73010 SaginawCity73040 SaginawTwp.81120 Saline46130 SandCreek76210 Sandusky34120 Saranac03080 Saugatuck17010 SaultSte.Marie39160 Schoolcraft64080 Shelby37060 Shepherd32610 SigelTwp. 3 (Adams)32620 SigelTwp. 4 (Eccles)32630 SigelTwp. 6 (Kipper)11830 SodusTwp.80010 SouthHaven50200 SouthLake63240 SouthLyon82140 SouthRedford63060 Southfield82405 Southgate41240 Sparta70300 SpringLake38150 Springport73240 St.Charles49010 St. Ignace19140 St. Johns11020 St. Joseph29100 St.Louis06050 Standish-Sterling31140 StantonTwp.55120 Stephenson33200 Stockbridge75010 Sturgis58100 Summerfield02080 SuperiorCentral45050 SuttonsBay73255 SwanValley25180 SwartzCreek

48040 Tahquamenon35030 Tawas82150 Taylor46140 Tecumseh13130 Tekonsha08050 ThornappleKellogg75080 ThreeRivers28010 TraverseCity82155 Trenton59080 TriCounty63150 Troy

32170 Ubly13135 UnionCity79145 Unionville-Sebewaing50210 Utica

82430 VanBuren50220 VanDyke

69040 Vanderbilt38020 VandercookLake79150 Vassar32650 VeronaTwp.59150 Vestaburg39170 Vicksburg

27070 Wakefield-Marenisco30080 Waldron64090 Walkerville63290 WalledLake50230 Warren50240 WarrenWoods63300 Waterford27080 WatersmeetTwp.11320 Watervliet33215 Waverly03040 WaylandUnion82160 Wayne-Westland33220 Webberville52160 WellsTwp.63160 WestBloomfield65045 WestBranch-RoseCity36025 West IronCounty70070 WestOttawa38010 Western82240 Westwood25210 WestwoodHeights62090 WhiteCloud75070 WhitePigeon17160 WhitefishTwp.58110 Whiteford61240 Whitehall81140 WhitmoreLake35040 Whittemore-Prescott33230 Williamston81150 WillowRun16100 Wolverine82365 Woodhaven-Brownstown82170 Wyandotte41026 Wyoming

74130 Yale81020 Ypsilanti

70350 Zeeland

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Summary of Income Tax Credits, Additions, and SubtractionsBelowisasummaryofincometaxcredits,additions,andsub-tractionsavailabletotaxpayers.Detailedinformationforeachisprovidedonthepagenumberindicatedbelow.CreditsThe following refundable credits may be claimed on your MI-1040. The line reference follows the credit listed below.MI-1040-NonrefundableCredits PageTaxespaidtogovernmentunitsoutsideMichigan(18)...............9HistoricPreservationTaxCredit(19)........................................10SmallBusinessInvestmentTaxCredit(19)...............................10MI-1040-RefundableCredits PageHomesteadPropertyTaxCredit(25).........................................25FarmlandPreservationTaxCredit(26).....................................10EarnedIncomeTaxCredit(27)..................................................10HistoricPreservationTaxCredit(28)........................................10The following credit is claimed on your MI-1040CR-7 Home Heating Credit Claim form.HomeHeatingCredit....... SeeMI-1040CR-7InstructionBooklet

AdditionsThe following additions are claimed on your Schedule 1; total additions are carried forward to your MI-1040, line 11. The Schedule 1 line reference follows the addition listed below. PageGross interest, dividends, and income fromobligationsor securities of states and their political subdivisionsotherthanMichigan (1)..................................................................... 12Deduction takenonyour federal return for self-employment taxor other taxes onormeasuredby income (2)................. 12Capital gains from theMichigan columnof theMI-1040D orMI-4797 (3)......................................................................... 12Certain losses fromabusiness or property located in another state (4)................................................................... 12Net loss from the federal columnof yourMichigan MI-1040DorMI-4797 (5)....................................................... 12Gross expenses fromMichiganoil andgas activity andnonferrousmetallicminerals extraction (6)............................ 12Net operating loss deductionused to reduceAGI (7)........... 12Moneywithdrawn in the taxyear fromaMichiganEducationSavingsProgram (MESP) account if thewithdrawalwasnot aqualifiedwithdrawal as provided in theMESPAct (8)........ 12Refund received fromaMichiganEducationTrust (MET)contract (8)............................................................................... 12

Subtractions The following subtractions are claimed on your Schedule 1; total subtractions are carried forward to your MI-1040, line 13. The Schedule 1 line reference follows the subtraction listed below. PageIncomefromU.S.governmentobligations (SeriesEEBonds,Treasurynotes,etc.)(10)............................12Military,MichiganNationalGuard and taxable railroad retirement benefits (11)...............................................12Gains from federal columnofMichigan MI-1040DandMI-4797 (12)...................................................12Incomeattributable to another state (13).................................12Compensation received for activeduty inU.S.ArmedForces and taxableSocialSecurity (14).............13Renaissance zonededuction (15).............................................13Michigan state and city income tax refunds and homesteadproperty tax credit refunds (16).............................13Contributionsmade to accounts established through MESP (17).................................................................................13Contract price for aMETcontract (18)..................................13Charitable contributions toMETprograms (18).....................13Gross income fromMichiganoil andgas activityandnonferrousmetallicminerals extraction (19)....................13ExemptedResident tribalmember income (20)......................13MichiganNOL (21)..................................................................14Amount used to determine the credit for elderly or totally andpermanentlydisabled fromU.S.Form1040 Schedule R (22).........................................................................14Holocaust victimpayments (22)...............................................14MichiganStandardDeduction (24)..........................................15Qualifying retirement andpensionbenefits (25).SeePension Schedule (Form4884)...............................................................15Dividends, interest, and capital gains for senior citizens (26)..15

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IndexIncome Tax PageAdditionstoincome..........................................................12Amending...........................................................................7Annualizingtotalhouseholdresources............................28Appeals...............................................................................3Blindexemption..................................................................9Canadianprovincialtaxcredit............................................9Deafexemption...................................................................9Deceased....................................................................... 7,28DirectDeposit................................................................... 11Disabled,defined................................................................9Duedate..............................................................................4Earnedincometaxcredit.................................................. 10Electronicfiling..............................................................1,3Estimatedpayments............................................................5Extensions...........................................................................5Federalschedules..............................................................59Filingrequirements.............................................................3Homesteadproperty.................................................... 10,25Interest................................................................................4Line-by-lineinstructions....................................................9MESP.......................................................................... 12,13MET............................................................................ 12,13Militarypay.................................................................. 3,13Netoperatinglosses................................................ 7,14,26Nonresidents,incomeallocation....................... 6,12,49,59Out-of-stateincometaxcredit............................................9Part-yearresidents,incomeallocation.............. 6,12,49,59Penalty.......................................................................... 4,11Pensionsandretirement................................... 15-25,51,53QualifiedDisabledVeteransexemption.............................9Reciprocalstates.................................................................6Renaissancezonededuction.............................................13Repaymentsofincomereportedinaprioryear.................8Residency........................................................................6,9Roundingnumbers..............................................................4SmallBusinessInvestmentTax(VentureInvestment)Credit.............................................10Schooldistrictcodelist............................................... 60-61Specialexemptions.............................................................9StandardDeduction..........................................................15StateCampaignFund..........................................................9Subtractionsfromincome.................................................12Taxcreditsavailable.........................................................62VoluntaryContributionsSchedule............................. 10,55Homestead Property Tax CreditAlternatecreditforseniorcitizens(renters).....................33Amending.........................................................................26Boughtorsoldahome......................................................27Cooperativehousing.........................................................27Deceasedclaimant............................................................28Delaypayingpropertytax................................................26Disabled,defined(line5instructions).............................30Divorced,creditcalculation..............................................28Duedate............................................................................25Duplexes............................................................................26Farmers.............................................................................26Homeusedforbusiness....................................................26

Homestead,defined............................................................25Incomeproperty..................................................................26Line-by-lineinstructions....................................................30Marriedfilingseparately....................................................28Marriedin2018...................................................................28Mobilehomes......................................................................27Moving................................................................................27Nursinghomes....................................................................29Part-yearresidents...............................................................28Propertytaxeseligibleforcredit........................................26Qualifyingforapropertytaxcredit...................................25Rent............................................................................... 27,33Schooldistrictcodelist................................................. 60-61Seniorcitizens,defined(line5instructions)......................30Separated,creditcalculation...............................................28Servicefeehousing.............................................................27Sharedhousing....................................................................29Specialhousing....................................................... 27,29,33Subsidizedhousing....................................................... 27,33Tax-exempthousing............................................................27TotalHouseholdResourcesdefined...................................26TotalHouseholdResourceslimits......................................26Forms, Worksheets and TablesForms4642,Michigan Voluntary Contributions Schedule......55-564884,Michigan Pension Schedule................................. 51-524973,Michigan Pension Continuation Schedule................535049,Michigan Married Filing Separately and Divorced or Separated Claimants Schedule................................ 47-48ScheduleAMD,Michigan Amended Return Explanation of Changes.....................................................................57-58MI-1040,Individual Income Tax Return.......................35-38MI-1040CR,Homestead Property Tax Credit Claim... 43-45Schedule1,Additions and Subtractions........................41-42ScheduleNR,Nonresident and Part-Year Resident Schedule..........................................................49-50ScheduleW,Withholding Tax Schedule....................... 39-40WorksheetsAlternatePropertyTaxCreditforRenters65andOlder........................................................................33ExemptionAllowanceforScheduleNR.............................59FIP/MDHHSBenefits.........................................................32TaxableRailroadRetirementBenefitsorQualifiedRetirementandPensionBenefits...................19UseTax.................................................................................8QuestionnaireWhichSectionofForm4884ShouldIComplete...............17TablesFederalSchedules...............................................................59HomesteadPropertyTaxCreditPhaseOut.........................32PercentofTaxesNotRefundable(MI-1040CR)................32SeniorCreditReduction(MI-1040CR)..............................32UseTax.................................................................................8MiscellaneousNewfor2018.........................................................................2TaxAssistance......................................................................2Other TaxesUseTax...........................................................................8,10

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State Revenues and Financing Sources (Millions of Dollars)

FinancingSource Amount %OtherRevenue&Taxes $25,884.6 47.8%IncomeTax 10,159.4 18.7%SalesandUseTaxes 9,037.7 16.7%MotorVehicle&FuelTaxes 2,572.9 4.7%StateEducationTax 2,278.1 4.2%Business,CorporateandIns.Taxes 1,798.5 3.3%LotteryProfits 1,315.6 2.4%Tobacco&LiquorTaxes 1,161.5 2.1% Total $54,208.3 100.0%

State Expenditures and Financing Uses (Millions of Dollars)

FinancingUse Amount %HealthServices $18,178.7 35.1%Education 16,114.1 31.1%HumanServices 4,842.2 9.3%Transportation 3,483.6 6.7%PublicSafety&Corrections 2,686.3 5.2%GeneralGovernment 2,595.2 5.0%EconomicDev.&EnvironmentalReg. 1,674.8 3.2%RevenueSharingtoLocalGovernments 1,259.0 2.4%Other 969.2 1.9%Total $51,803.0 100.0%

Financial Information for Fiscal Year 2017ThisinformationisintendedtoprovideanoverviewandbroadperspectiveoftheState’sfinancialoperations.ThesefigureswerederivedfromthelatestMichigan Comprehensive Annual Financial ReportforthefiscalyearendedSeptember30,2017.

Treasury OfficesTreasuryofficestaffdonotpreparetaxreturns.

DETROITCadillacPlace,SuiteL-3803060W.GrandBlvd.

DIMONDALE *7285ParsonsDrive(*NOTamailingaddress)

ESCANABAStateOfficeBuilding,1stFloor305LudingtonStreet(openM-W-F8-12only)

FLINTStateOfficeBuilding,5thFloor125E.UnionStreet

Michigan Department of TreasuryLansing, MI 48922 PRSRT STD

U.S. POSTAGE PAID Mich. Dept. of Treasury

GRAND RAPIDSStateOfficeBuilding,2ndFloor350OttawaAvenue,NW-Unit17

STERLING HEIGHTS41300DequindreRoad,Suite200

TRAVERSE CITY701S.ElmwoodAvenue,4thFloor(open8-12only)

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

2018 MICHIGAN€¦ · MI-1040 UNCLAIMED PROPERTY. The Michigan Department of Treasury is holding...

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