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Are unemployment benefits (including the extra weekly $600 received through the Coronavirus Aid, Relief, and Economic Security (CARES) Act) subject to tax in Michigan?

For a Michigan resident, any unemployment benefits (including the extra weekly $600 received through the CARES Act) that are included in federal adjusted gross income are subject to tax in Michigan.

Unemployment benefits (including the extra weekly $600 received through the CARES Act) must also be included in a claimant's Total Household Resources (THR) when filing a Homestead Property Tax Credit and/or a Home Heating Credit.