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Michigan Standard Deduction

A taxpayer born after 1946 who has reached the age of 67, is allowed a deduction against all income (including, but not limited to, retirement and pension income). This deduction is referred to as the Michigan Standard Deduction:

  • $20,000 for a single or married filing separate return, or
  • $40,000 for a married filing joint return
  • These amounts may have additional limitations for retirement and pension beneficiaries using the Tier Structure Subtraction

Note: Per federal guidelines, you are considered to have reached the age of 67 the day before your 67th birthday.