Emergency-related state tax relief available for taxpayers located in multiple counties of Michigan impacted by severe weather.
Learn About Disaster Relief
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2025 Joint Filer Scenarios
2025 Joint Filer Scenarios
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Scenario 1
Older spouse is:
- born prior to January 1, 1946, and
- receiving private and public retirement and pension benefits.
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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.
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Scenario 3
Filers are:
- born after December 31, 1962,
- receiving retirement and pension benefits, and
- receiving surviving spouse benefits from a deceased spouse born in 1944.
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Scenario 4
Older spouse is:
- born in 1958.
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Scenario 5
Filers are:
- born between January 1, 1946, and January 1, 1957.
Older spouse has:
- has reached the age of 67.
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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.