Emergency-related state tax relief available for taxpayers located in two counties of Michigan impacted by severe weather.
Unsupported Browser Detected
The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
Supported Browsers
2023 Joint Filer Scenarios
2023 Joint Filer Scenarios
Scenario 1
Older spouse is:
- born prior to January 1, 1946, and
- receiving private and public retirement and pension benefits.
Scenario 2
Filers are:
- born during the period January 1, 1946, through December 31, 1952.
Older spouse is:
- born in 1948, and
- receiving surviving spouse benefits from a deceased spouse.
Scenario 3
Filers are:
- born after December 31, 1958,
- receiving retirement and pension benefits, and
- receiving surviving spouse benefits from a deceased spouse born in 1944.
Scenario 4
Older spouse is:
- born in 1958.
Scenario 5
Filers are:
- born between January 1, 1946, and January 1, 1957.
Older spouse has:
- has reached the age of 67.
Scenario 6
Filers are:
- born during the period January 1, 1946, through December 31, 1952.
Older spouse is:
- born in 1948, and
- receiving benefits from Qualified Fire, Police, and County Corrections Service from a deceased spouse born in 1952.