Breakdown of Tax Year 2012 Changes by Form

Form Number Form Description Tax Years 2011 & Prior Tax Year 2012 Change – MI-1040
MI-1040 Individual Income Tax Return Income tax rate = 4.35% Income tax rate = 4.33% (annualized)
Checkboxes for:
Farmers, Fishermen or Seafarers
Checkboxes for:
Farmers, Fishermen, Seafarers or Retiree
Exemptions available:
  • Personal Exemption ($3,700)
  • Age 65 and over ($2,400)
  • Disabled ($2,400)
  • Children Under 18 ($600)
  • Qualified Disabled Veteran ($300)
  • Unemployment ($2,400)
  • Claimed Dependent
Exemption changes:
  • Personal Exemption (annualized $3,763)
  • Age 65 and over ($0)
  • Disabled ($2,400) – No Change
  • Children Under 18 ($0)
  • Qualified Disabled Veteran ($300) – No Change
  • Unemployment ($0)
  • Claimed Dependent – No Change
Schedule 2 non-refundable credits:
 
  • City Income Tax Credit
  • Public Contribution Credit
  • Community Foundation Credit
  • Homeless Shelter/Food Bank Credit
  • Credit for Income Tax Imposed by Government Units Outside Michigan
  • Michigan Historic Preservation Tax Credit (non-refundable) 
  • College Tuition and Fees Credit
  • Vehicle Donation Credit
  • Individual or Family Development Account Credit
  • Small Business Investment Tax Credit
  • Renewable Energy Surcharge Credit
Certain non-refundable credits moved to the
MI-1040 as the Schedule 2 has been discontinued:
  • City Income Tax Credit * No longer available
  • Public Contribution Credit * No longer available
  • Community Foundation Credit * No longer available
  • Homeless Shelter/Food Bank Credit * No longer available
  • Credit for Income Tax Imposed by Government Units Outside Michigan (see MI-1040 line 18)
  • Michigan Historic Preservation Tax Credit (see MI-1040 line 19). No credit for plans certified after December 31, 2011
  • College Tuition and Fees Credit * No longer available
  • Vehicle Donation Credit * No longer available
  • Individual or Family Development Account Credit * No longer available
  • Small Business Investment Tax Credit (see MI-1040 line 19)
  • Renewable Energy Surcharge Credit * No longer available
Refundable credits:
  • Qualified Adoption Expenses
  • Stillbirth Credit
  • Energy Efficient Home Improvement Credit
Refundable credits no longer available:
  • Qualified Adoption Expenses
  • Stillbirth Credit
  • Energy Efficient Home Improvement Credit
Michigan Earned Income Tax Credit: (EITC):
  • 20% of Federal Credit
Michigan Earned Income Tax Credit: (EITC):
  • 6% of Federal Credit
Form Number Form Description Tax Years 2011 & Prior  Tax Year 2012 Change - Schedule W
Schedule W Withholding Tax Schedule Table 2 includes 1099 and Flow Through Withholding Table 2 includes 1099 income and a new Table 3 includes Michigan Flow-Through Withholding.
Form Number Form Description Tax Years 2011 & Prior  Tax Year 2012 Change - Schedule 1
Schedule 1 Additions and Subtractions One page Two pages - Page for Additions and Page for Subtractions
Not Applicable Retirement or pension subtraction requires inclusion of new Form 4884.
Dividend/Interest/Capital Gains deductions:
  • Age requirement 65 and older, or unremarried surviving spouse of a person who was 65 or older at the time of death
Dividend/Interest/Capital Gains deductions:
  • Age requirement changed to 67 or older.
  • Added checkbox for unremarried surviving spouse for someone born before 1946 and was at least age 65 at the time of death.  ( line 13).
  • Added lines for Year of Birth and Age of Filer and Spouse
    (line 13).
Pension Estimator (2011 and Prior Years) Pension Estimator (2012) (coming in late February)
Description lines for:
  • Retirement or Pension
  • Renaissance Zone
Removed description lines for:
  • Retirement or Pension
  • Renaissance Zone
  Changes to ‘Miscellaneous Subtractions’
Form Number Form Description Tax Years 2011 & Prior Tax Year 2012 Change
MI-1040CR
MI-1040CR-2
MI-1040CR-7
Household Income / Total Household Resources Household Income Total Household Resources
Form Number Form Description Tax Years 2011 & Prior Tax Year 2012 Change - MI-1040CR
MI-1040CR Homestead Property Tax Credit Claim Two pages Three pages - be sure to complete and file all pages
No Filing Status Filing Status added (line 6)
No Homestead Status checkbox Homestead Status checkbox added
(if taxable value included unoccupied agricultural farmland)
(line 8)
Household Income
  • Maximum of $82,650
Total Household Resources
No Senior Credit Reduction Senior Credit Reduction percentage based on Total Household Resources (see Table A)
No maximum taxable value Homesteads with a taxable value over $135,000 are not eligible for this credit (exception when taxable value includes unoccupied agricultural farmland - see MI-1040CR line 9)
Form Number Form Description Tax Years 2011 & Prior  Tax Year 2012 Change - Schedule NR
Schedule NR Nonresident and Part-Year Resident Schedule Refer to 2011 Schedule NR Calculation change in exemption allowance portion:
  • No longer subtract out portion for children exemption (no longer part of the MI-1040)
Form Number Form Description Tax Years 2011 & Prior  Tax Year 2012 Change - Form 4884
Form 4884 Pension Schedule Not Applicable New Form!
Form 4973 Pension Continuation Schedule Not Applicable New Form! (if you have more than six entries)
Form Number Form Description Tax Years 2011 & Prior  Tax Year 2012 Change - Form 4642
Form 4642 Voluntary Contributions Schedule Contributions Available:
Animal Welfare Fund
Children of Veterans Tuition Grant Program
Children's Trust Fund (Preventing Child Abuse in Michigan)

Girl Scouts of Michigan Fund
Military Family Relief Fund
United Way
Contribution Changes:
Animal Welfare Fund - No Change
Children of Veterans Tuition Grant Program - No Change
Children's Trust Fund (Preventing Child Abuse in Michigan) – No Change
Girl Scouts of Michigan Fund - No Change
Military Family Relief Fund - No Change
United Way - No Change
Special Olympics - New for 2012
Form Number Form Description Tax Years 2011 & Prior Tax Year 2012 Change - MI-1040CR-2
MI-1040CR-2 Homestead Property Tax Credit Claim for Veterans and Blind People No Filing Status Filing Status added (line 5)
No maximum taxable value Homesteads with a taxable value over $135,000 are not eligible for this credit.
Household Income
  • Maximum of $82,650
Total Household Resources
  • Maximum of $50,000
    (Phase-Out may apply - will link to instructions)
Form Number Form Description Tax Years 2011 & Prior  Tax Year 2012 Change - MI-1040CR-5
MI-1040CR-5 Farmland Preservation Tax Credit Claim 1 page Two pages - be sure to complete and file all pages
Household income Household income is still used to compute the credit. However, you will begin with total household resources and then make the necessary adjustments to determine household income.
Form Number Form Description Tax Years 2011 & Prior  Tax Year 2012 Change - MI-1040CR-7
MI-1040CR-7 Home Heating Credit Claim No Filing Status Added Filing Status ( line 5)
Exemptions for:
  • Age 65 and older
  • Unemployment
Removed exemptions for:
  • Age 65 and older
  • Unemployment
Disabled Veteran shared line with Deaf, Disabled, Blind New exemption line for Disabled Veteran (line 13c)
Four claimed dependent lines on form Six claimed dependent lines on form
Household Income Total Household Resources
Form 4976 Home Heating Credit Supplemental Not Applicable New Form!
If you have more than six claimed dependents the additional dependent information is listed on this new Supplemental Form 4976
Form Number Form Description Tax Years 2011 & Prior  Tax Year 2012 Change - MI-1040H
MI-1040H Schedule of Apportionment Included Payroll, Property and Sales Factors Removed Property and Payroll Factors
E-file allows only one MI-1040H form E-file allows up to six MI-1040H forms
Form Number Form Description Tax Years 2011 & Prior Tax Year 2012 Change - MI-1040X-12
MI-1040X
MI-1040X-12
Amended Income Tax Return (paper file only) MI-1040X form (2011 and prior years) New Form! MI-1040X-12 (for 2012 only)
MI-1040X (for 2011 and prior years)
Tax Years 2011 & Prior
Form Number Form Description Tax Years 2011 & Prior  Tax Year 2012 Change
Schedule 2 Nonrefundable Credits Refer to 2011 Schedule 2 Form Discontinued
Schedule CT College Tuition and Fees Credit Refer to 2011 Schedule CT Form Discontinued
Form 4764 Energy Efficient Qualified Home Improvement Credit Refer to 2011 Form  4764 Form Discontinued
MI-8839 Qualified Adoption Expenses Refer to 2011 Form MI-8839 Form Discontinued