Are conversions from a regular IRA to a Roth IRA subject to Michigan individual income tax?

Yes. Conversions from a regular IRA to a Roth IRA that are included in adjusted gross income are subject to Michigan individual income tax. However, the rollover distribution from a regular IRA qualifies for the pension subtraction, within the limitations of the statute, if the individual
is at least 59 1/2 years of age when the rollover occurs.