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Is the State of Michigan following the tax year 2020 federal exclusion of unemployment income up to $10,200 per qualified individual (based on income limits), or is the excluded amount added back to Michigan taxable income?

Per the American Rescue Plan Act, Michigan taxpayers receive the benefit of the federal Unemployment Compensation Exclusion on their 2020 Michigan income tax return. There is no requirement to add back the amount excluded by the 2020 Unemployment Compensation Exclusion on your Michigan income tax return.