How does my SSA Exempt status affect my deduction?

A recipient who qualifies under both of the following conditions is entitled to increase the retirement or pension deduction or Michigan Standard Deduction up to $15,000 per eligible taxpayer.

     •  Born between January 1, 1946 and January 1, 1957, or born after December 31, 1952 and retired as of
        January 1, 2013 and
     •  Receives, or whose spouse receives (if filing jointly), retirement or pension benefits from employment with a
        governmental agency that was not covered by the federal SSA.

Answer the questions below to determine if you qualify to check the SSA Exempt box on Schedule 1, lines 23C and/or 23F.

Line 23C:

1. Was the older of the filer or spouse born between January 1, 1946 and January 1, 1957 and did they reach age 62?

    Yes: Continue to question 4.

    No: Continue to question 2.

 

2. Did the filer receive retirement or pension benefits from a deceased spouse born between January 1, 1946 and December 31, 1952?

    Yes: Continue to question 4.

    No: Continue to question 3.

 

3. Did the filer retire as of January 1, 2013?

    Yes: Continue to question 4.

    No: Stop. You are not eligible to check box 23C.

 

4. Did the filer receive retirement benefits from SSA exempt employment?

    Yes: Check box 23C.

    No: Continue to question 5.

 

5. Did the filer receive retirement benefits from SSA exempt employment as a  surviving spouse?

  

    Yes: Check box 23C.

    No: Stop. You are not eligible to check box 23C.
 

Line 23F:

1. Was the older of the filer or spouse born between January 1, 1946 and January 1, 1957 and did they reach age 62?

    Yes: Continue to question 4.

    No: Continue to question 2.

 

2. Did the spouse receive retirement or pension benefits from a deceased spouse born between January 1, 1946 and December 31, 1952?

    Yes: Continue to question 4.

    No: Continue to question 3.

 

3. Did the spouse retire as of January 1, 2013?

    Yes: Continue to question 4.

    No: Stop. You are not eligible to check box 23F.

 

4. Did the spouse receive retirement benefits from SSA exempt employment?

    Yes: Check box 23F.

    No: Continue to question 5.

 

5. Did the spouse receive retirement benefits from SSA exempt employment as a surviving spouse?

    Yes: Check box 23F.

    No: Stop. You are not eligible to check box 23F.