Information for Senior Citizens and Retirees
Effective January 1, 2012, Michigan’s tax treatment of pension and retirement benefits will change
and these benefits will be subject to income tax for many recipients. Michigan law now requires
the administrators of pension and retirement benefits to withhold income tax on payments that will be subject to tax.
Pension and retirement benefits will be taxed differently depending on the age of the recipient.
For couples, the age of the oldest spouse determines the age category.
For more information select the applicable age group below.
The most commonly used information for senior citizens and retirees includes information
on income tax credits that many senior citizens can qualify for,
even if they do not file Michigan Income Tax (MI-1040) forms.
Most Commonly Used Forms and Instructions
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Income Tax Forms by Year
Frequently Asked Questions
Other Helpful Information