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Public Act 4 of 2023 - Retirement State Tax Changes
Public Act (PA) 4 of 2023 (formerly House Bill 4001 of 2023) was recently signed by Gov. Gretchen Whitmer. The bill did not receive sufficient votes for immediate effect; thus, it won’t be effective until 90 days after the sine die adjournment, meaning 90 days after the adjournment of the current legislative session. We expect the session will adjourn around the end of the calendar year, so the law will take effect sometime in March 2024.PA 4 of 2023 phases in an income tax reduction over the course of four years for retirees who receive a pension, beginning with the 2023 tax year (filed in 2024). It allows retirees to choose between the limitations on the deductibility of retirement and pension income as outlined in the Income Tax Act of 1967, or the new limitations as outlined in PA 4 of 2023 (see comparison charts below). Retirees who want to use the limits of the new law should file their 2023 tax return after the law’s effective date. If filing before the law’s effective date, an amended return can be filed after PA 4 of 2023 takes effect.
For joint returns, the birth year of the older spouse can be used.
The Michigan Office of Retirement Services will continue to evaluate what the new law means for our members as the phase-in continues. Please consult a tax professional regarding any questions you may have. To learn more about PA 4 of 2023, see the Michigan Legislature page.
Published on March 7, 2023
Updated on May 2, 2023
The Michigan Office of Retirement Services (ORS) is not offering office visits. You can access the information and services you may need using these resources:
- miAccount is the fastest way to access and make changes to your account. When you log in, you have secure access to your account information, Message Board, and more.
- The Forms and Publications section of our website contains resources for those actively employed or retired.
- The prerecorded online presentation and e-learning modules provide valuable information regarding your retirement options and other specific topics at your convenience.
- ORS has installed a drop box in the lobby of the Stevens T. Mason Building, 530 W. Allegan St. in Lansing, for those who want to deliver forms or documents. The drop box is available Monday through Friday from 7 a.m. to 5 p.m. Eastern Time. Envelopes are provided at the box to avoid loose papers or documents from being separated.
- Use these resources when you need to contact ORS.
Should office visit availability change, we will provide updated information on our website.
Our new look online
Our website is getting a new look. As part of a project to modernize websites for all state of Michigan executive branch departments, we will be launching a new website in the coming weeks. The site will look a little different and you will need to update your bookmarks, if you have them, but the same services and content will still be available. For more details on the statewide project, check out www.Michigan.gov/WebsiteUpdate
Published on March 2, 2022
miAccount begins using MILogin on Nov. 20
Beginning on Nov. 20, the Michigan Office of Retirement Services (ORS) adopted the State of Michigan single sign-on standard, MILogin, for miAccount. MILogin is the same gateway used for other State of Michigan applications like renewing your license plate tags with the secretary of state or filing an unemployment claim.
This new standard requires authentication before you can log in to miAccount. It also provides stronger security for your personal information, including multifactor authentication (MFA). You will be able to set your preferences in MILogin to complete the MFA process with a text or call to the phone number on your account.
While the migration process is generally pretty straightforward there are some things you need to know before starting. Please also find the additional tools below.
To use MILogin you will need:
- A user ID that is unique within MILogin.
If your miAccount user name is already in use by someone else who uses MILogin, you will need to create a new user ID for MILogin.
- An email address that is unique to you.
If you and your spouse share an email address, create a new unique email address with your email provider.
- A phone number that you can respond to during MILogin registration.
You will receive a text message or call to a phone number during your MILogin registration. When asked for your phone number during the MILogin registration, supply a phone number where you can be reached within the next five minutes.
- If you are a retiree, the net amount of your last pension payment.
In miAccount, you will be asked to verify information about your account. If you are a retiree, you will be asked to supply the net amount of your last pension payment. The payment amount must be entered without a dollar sign or comma. If your last net pension payment amount was $1,234.56 you will enter 1234.56. You can find your net pension payment amount on your most recent bank statement. If your pension is deposited into more than one account, you will need to add up the amounts and then enter the total net amount.
Revised on Dec. 6, 2021
Pre-Retirement Orientation workshops now online
We have transitioned to online workshops to meet you where you are, when your schedule allows. Our five-step Pre-Retirement Orientation presentation is available 24/7 for state employees in the Defined Benefit Plan who are within five years of retirement. This electronic presentation covers eligibility requirements, pension payment options, insurance options, choosing a retirement date, and applying for retirement.
Revised on Nov. 2, 2021
Medicare Plan Update Effective Jan. 1, 2020
You may have heard that the State of Michigan retiree healthcare plan for Medicare-eligible retirees and covered dependents will be switching to a Medicare Advantage plan effective Jan. 1, 2020. For updated information go to the Michigan Civil Service Commission Employee Benefits website under the Retiree Information page.
Published on Nov. 6, 2019
Form 1095-B Mailing
Everyone enrolled in our retiree non-Medicare PPO healthcare plan (administered by Blue Cross Blue Shield of Michigan) at any time in 2018 will receive Form 1095-B in the mail from the Michigan Office of Retirement Services. The mailing of these statements for 2018 has been delayed. We're working to get them out as soon as possible, and customers can expect them to arrive mid-to-late February.
Health maintenance organizations (HMOs) and Medicare are responsible for providing Form 1095-B to anyone covered by either of those entities at any time during 2018.
Form 1095-B is a health coverage statement, required by the Internal Revenue Service (IRS). The form is used to report health coverage of individuals who meet minimum essential coverage standards to the IRS on income tax returns. It is your responsibility to make copies of the 1095-B form for your spouse and/or dependents. For specific guidance on information found on the 1095-B statement, contact your tax professional or the IRS.
The IRS has published some general questions and answers about the healthcare reporting forms, including what to do with them.
Published on Jan. 25, 2019