Worksheet 2 (Tier 3 Michigan Standard Deduction) Estimator
If the older of you or your spouse (if married filing jointly) was born during the period January 1, 1954 through January 1, 1956, and reached the age of 67 on or before December 31, 2022, you may deduct the personal exemption amount and taxable Social Security benefits, military compensation (including retirement benefits), Michigan National Guard retirement benefits and railroad retirement benefits included in adjusted gross income (AGI), or claim a deduction against all income, of $20,000 for a return filed as single or married filing separately, or $40,000 for a married filing joint return.
Nonresidents and part-year residents should complete Schedule NR before using this estimator.
Use the information from your MI-1040, Schedule 1, and Schedule NR (for nonresidents and part-year residents) to estimate your Tier 3 Michigan Standard Deduction.