Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
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Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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Unemployment income is allocated to the state of residence at the time of receipt. If a taxpayer is a part-year Michigan resident, the federal 2020 Unemployment Compensation Exclusion is prorated at the same rate as the unemployment income.
For example, a taxpayer received 10 months of equal unemployment income on benefits of $1,200 beginning March 1, 2020 and received a maximum exclusion of $10,200 on his federal return. On the federal return, the taxpayer claimed unemployment income of $12,000 and reduced it by $10,200 for a net amount in Adjusted Gross Income (AGI) of $1,800. On a monthly basis the net amount in AGI is $180 ($1,800/10 months). The taxpayer moved into Michigan on July 1, 2020. For March, April, May and June the taxpayer allocates net unemployment income of $720 ($180 x 4 months) outside of Michigan on his Michigan Income Tax Return, Schedule NR.
Prorated unemployment calculation:
A taxpayer received 10 months of equal unemployment income on benefits of $1,200 beginning March 1, 2020 and received a maximum exclusion of $10,200 on his federal return. On the federal return, the taxpayer claimed unemployment income of $12,000 and reduced it by $10,200 for a net amount in Adjusted Gross Income (AGI) of $1,800. On a monthly basis the net amount in AGI is $180 ($1,800/10 months). The taxpayer moved into Michigan on July 10, 2020. For March, April, May, and June the taxpayer allocates net unemployment income of $720 ($180 x 4 months). The first nine days of July would be allocated to the other state (9 days/31 days in July x $180 = $52). The combined total ($720 + $52 = $772) would be allocated outside of Michigan on his Michigan Income Tax Return, Schedule NR.