The Michigan Department of Treasury has been made aware that some "Reminder of Tax Due" letters sent to taxpayers contain an incorrect toll-free (1-800) TTY number, which may connect callers to a potential scam. Taxpayers with questions regarding unpaid individual income taxes are asked to contact the Treasury directly at 517-636-4486. We apologize for any confusion or concern this may have caused.
Worksheet 2 (Tier 3 Michigan Standard Deduction) Estimator
If the older of you or your spouse (if married filing jointly) was born during the period January 1, 1954 through January 1, 1956, and reached the age of 67 on or before December 31, 2022, you may deduct the personal exemption amount and taxable Social Security benefits, military compensation (including retirement benefits), Michigan National Guard retirement benefits and railroad retirement benefits included in adjusted gross income (AGI), or claim a deduction against all income, of $20,000 for a return filed as single or married filing separately, or $40,000 for a married filing joint return.
Nonresidents and part-year residents should complete Schedule NR before using this estimator.
Use the information from your MI-1040, Schedule 1, and Schedule NR (for nonresidents and part-year residents) to estimate your Tier 3 Michigan Standard Deduction.