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Scenario 3

Scenario 3

Mark and Nancy

  • Filing Joint
  • Mark was born in 1959, and received private retirement and pension benefits of $25,000.
  • Nancy was born in 1960 and received $35,000 in surviving spouse retirement and pension benefits from her late husband Eduardo’s private pension.
  • Eduardo, Nancy's deceased husband, was born in 1944 and died in 2008.
     
Step 1 - Complete "Which Section of Form 4884 SHOULD I COMPLETE"

Mark and Nancy refer to the Form 4884 instructions in the MI-1040 Booklet and answer the questionnaire as follows:

  • Question 1 - Yes
  • Question 2 - No
  • Question 3 – Married filing jointly and identify Mark as the key person. Eduardo, Nancy’s deceased spouse, may not be the key person as Nancy has remarried since his death.
  • Question 4 – 1959, as Mark is the key person.
  • Question 5 - No
  • Question 6 - No 
  • Question 7 - No 
  • Question 8 - No, and they are instructed to not file Form 4884 as they are not eligible for a retirement and pension benefit subtraction.