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Scenario 3

Joint filers born after December 31, 1958, receiving retirement and pension benefits, and receiving surviving spouse benefits from a deceased spouse born in 1944.

Mark and Nancy are filing a joint return. Mark, born in 1959, is receiving private retirement and pension benefits of $25,000. Nancy was born in 1960. Nancy’s deceased spouse, Eduardo, was born in 1944 and died in 2008. Nancy is receiving $35,000 in surviving spouse retirement and pension benefits from Eduardo’s private pension.

Step 1:

Mark and Nancy refer to the Form 4884 instructions in the MI-1040 Booklet and completes “Which Section of Form 4884 Should I Complete?”

They 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.