A Revenue Administrative Bulletin (RAB) is a directive issued by the Bureau of Tax Policy. Its purpose is to promote uniform application of tax laws throughout the State by the Bureau of Tax Policy personnel and provide information and guidance to taxpayers. A Revenue Administrative Bulletin states the official position of the Department, has the status as precedent in the disposition of cases unless and until revoked or modified, and may be relied on by taxpayers in situations where the facts, circumstances and issues presented are substantially similar to those set forth in the Bulletin. A taxpayer must consider the effects of subsequent legislation, regulations, court decisions and Bulletins when relying on a Revenue Administrative Bulletin. See RAB 2016-20 for further information.
Number |
Title |
Replaces |
Replaced by |
| 2026-1 | Individual Income Tax - Treatment of Retirement Income Under Public Act 4 of 2023 | 2023-22 | |
| 2024-24 | Alternative Apportionment for the Michigan Business Tax, Corporate Income Tax, and Income Tax | 2018-28 | |
| 2023-22 | Individual Income Tax - Treatment of Retirement Income Under Public Act 4 of 2023 | 2026-1 | |
| 2023-14 | Impact of COVID-19 Extensions and Penalty and Interest Waivers on the Statute of Limitations | ||
| 2022-22 | Income Tax - Taxability of Gambling Gains, Losses and Expenses | 2016-3 | |
| 2021-26 | Individual Income Tax and Michigan Business Tax Farmland Preservation Tax Credit Eligibility | ||
| 2021-25 | Individual Income Tax Homestead Property Tax Credit Calculation When Prior Year Property Taxes are Adjusted | 1990-12 | |
| 2021-24 | Part 1 of the Michigan Income Tax Act: The Retirement and Pension Benefits Deduction for a Surviving Spouse | ||
| 2021-23 | Individual Income Tax Treatment of Motor Vehicle Insurance Premium Refunds | ||
| 2021-19 | Part 1 of the Michigan Income Tax Act: Treatment of Alimony and Separate Maintenance | ||
| 2021-17 | Estimated Payments for Individuals and Fiduciaries Under the Michigan Income Tax Act | 1988-49 | |
| 2020-23 | Individual and Fiduciary Income Tax Net Operating Loss | 2017-14 | |
| 2020-22 | Part 1: Income Tax - Tax Exempt Status of Income From United States Obligations for Individuals and Fiduciaries | 1989-10 | |
| 2018-28 | Alternative Apportionment for the Michigan Business and Income Taxes | 2024-24 | |
| 2018-27 | Income Tax - Taxability of Personal Service Income Received by a Nonresident Professional Athlete | 1988-48 | |
| 2018-26 | List of Education Foundations for Tax Year 2018 Michigan Business Tax Credit and Income Tax Credit | ||
| 2018-25 | List of Certified Community Foundations for Tax Year 2018 Michigan Business Tax Credit and Income Tax Credit | ||
| 2018-21 | Individual Income Tax Deduction of Retirement and Pension Benefits Received from a Public Retirement System of Another State | 1988-25 | Supplemented with 2026-1 |
| 2018-8 | Individual Income Tax - Eliminating the Income and Expenses of Producing Oil and Gas | 2001-5 | |
| 2017-25 | Individual Income Tax - Tax Treatment of Retirement Income From IRC 403(b) Plans | 1988-30 | Supplemented with 2026-1 |
| 2017-21 | Individual Income Tax - Individual Retirement Arrangements | 1988-22 | Supplemented with 2026-1 |
| 2017-16 | Income Tax - Treatment of Rental Income as Business or Nonbusiness Income | ||
| 2017-14 | Income Tax - Computing and Using a Net Operating Loss for Michigan Income Tax and Household Income Purposes | 1998-3 | 2020-23 |
| 2017-13 | Individual Income Tax - Reciprocal Agreements | 1988-17 | |
| 2017-8 | Individual Income Tax - Homestead Property Tax Credit for Permanent Resident of Special Housing | 2002-2 | |
| 2016-13 | Individual Income Tax - Railroad Employee Benefits | 1991-13 | |
| 2016-3 | Income Tax - Treatment of Gambling Gains, Losses, and Expenses | 1987-3 | 2022-22 |
| 2015-18 | Income Tax - Total Household Resources Defined | 1988-46 | |
| 2015-15 | Taxability of Income to Estates, Trusts, or Beneficiaries | 1988-19 | |
| 2011-5 | List of Certified Community Foundations for Tax Year 2011 - Michigan Business Tax and Individual Income Tax Credit | ||
| 2010-9 | List of Certified Community Foundations for Tax Year 2010 - Michigan Business Tax and Individual Income Tax Credit | ||
| 2010-8 | Flow Through Entity Withholding Tax Issues on Composite Returns | ||
| 2010-7 | Flow Through Entity Withholding Tax | 2003-4 | |
| 2009-9 | List of Certified Community Foundations for Tax Year 2009 - Michigan Business Tax and Individual Income Tax Credit | ||
| 2008-6 | List of Certified Community Foundations for Tax Year 2008 | ||
| 2007-3 | List of Certified Community Foundations for Tax Year 2007 - Single Business Tax Credit and Income Tax Credit | ||
| 2006-5 | List of Certified Community Foundations for Tax Year 2006 - Single Business Tax Credit and Income Tax Credit | ||
| 2006-1 | List of Certified Community Foundations for Tax Year 2005 - Single Business Tax Credit and Income Tax Credit | ||
| 2004-5 | List of Certified Community Foundations for Tax Year 2004 - Single Business Tax Credit and Income Tax Credit | ||
| 2004-1 | Composite Income Tax Return Filing | ||
| 2002-5 | Michigan Residents Working Abroad | 1990-6 | |
| 2002-4 | Homestead Property Tax Credit When Adults Other Than Husband and Wife Share Homestead | 1988-24 | |
| 2002-3 | Property Tax Credit Partial Use of Homestead for Business Purposes | 1988-23 | |
| 2002-2 | Homestead Property Tax Credit Permanent Resident of a Nursing Home | 1988-21 | 2017-8 |
| 2001-6 | List of Certified Community Foundations for Tax Year 2001 - Single Business Tax Credit and Income Tax Credit |
||
| 2001-5 | Individual Income Tax - Severance Tax Paid in Lieu of Other Taxes | 1996-1 | |
| 2000-9 | Individual Income Tax Relief From Joint and Several Liability on Joint Returns | 1988-50 | |
| 2000-8 | List of Certified Community Foundations for Tax Year 2000 - Single Business Tax Credit and Income Tax Credit | ||
| 2000-5 | Michigan Income Tax Treatment of Federal Qualified Subchapter S Subsidiary (QSub) Election | ||
| 1999-7 | List of Certified Community Foundations for Tax Year 1999 - Single Business Tax Credit and Income Tax Credit | ||
| 1998-8 | List of Certified Community Foundations for 1998 | ||
| 1998-5 | Individual Income Tax Treatment of Motor Vehicle Insurance Premium Refunds | ||
| 1998-3 | Income Tax - Computing and Using a Net Operating Loss for Michigan Income Tax and Household Income Purposes | 1993-9 | |
| 1997-2 | Treatment of Deferred Compensation | 1988-15 | |
| 1996-7 | List of Certified Community Foundations for 1996 | ||
| 1996-1 | Severance Tax Paid In Lieu of Other Taxes | 2001-5 | |
| 1995-10 | Community Foundation Credit Extended | 1992-2 | |
| 1995-7 | List of Certified Community Foundations for 1995 | ||
| 1994-12 | Treatment of an Election Under IRC 338 | ||
| 1994-10 | Availability of Community Foundation Tax Credit for Tax Year 1994 and List of Certified Community Foundations for Tax Year 1994 | ||
| 1994-9 | Taxability of Repayments Made Under the Claim of Right | 1988-44 | |
| 1993-11 | Availability of Community Foundation Tax Credit for Tax Year 1993 and List of Certified Community Foundations for Tax Year 1993 |
||
| 1993-9 | Reporting and Utilizing a Net Operating Loss for Michigan Income Tax and Household Income Purposes | 1989-60 | 1998-3 |
| 1992-11 | Availability of Community Foundation Tax Credit for Tax Year 1992 and List of Certified Community Foundations for Tax Year 1992 | ||
| 1992-10 | Credit for Cash Donations to Eligible Shelters for the Homeless, Food Kitchens and Food Banks | ||
| 1992-2 | Community Foundation Credit Extended | 1989-4 | 1995-10 |
| 1991-17 | Updated Listing of Certified Community Foundations for Tax Year 1991 | 1991-7 | |
| 1991-14 | Income from Indian Treaty - Fishing Activities | 1989-2 | |
| 1991-13 | Railroad Employee Benefits | 1989-57 | |
| 1991-7 | Availability of Community Foundation Tax Credit for Tax Year 1991 and List of Certified Community Foundations for Tax Year 1991 | 1991-17 | |
| 1991-2 | Income Tax Exemption, Household Income and Income Tax Collection Deferment for Military Personnel Serving in Operation Desert Storm - Determination, Filing Requirements | ||
| 1990-28 | Updated Listing of Certified Community Foundations for Tax Year 1990 | 1990-19 | |
| 1990-27 | Certified Community Foundations for 1991 | ||
| 1990-23 | Nonresident Credit for Tax Imposed by State of Residence | ||
| 1990-22 | Income Tax Treatment of a Child's Unearned Income | ||
| 1990-19 | Availability of Community Foundation Tax Credit for Tax Year 1990 and List of Certified Community Foundations for Tax Year 1990 | 1989-59 | 1990-28 |
| 1990-12 | Homestead Property Tax Credit When Property Taxes Are Adjusted for Prior Years | 2021-25 | |
| 1990-8 | Treatment of Passive Activity Losses | ||
| 1990-6 | Michigan Residents Working Abroad | 2002-5 | |
| 1989-60 | Reporting and Utilizing a Net Operating Loss for Michigan Income Tax and Household Income Purposes | 1993-9 | |
| 1989-59 | Certification of Community Foundations for 1990 | ||
| 1989-58 | List of Certified Community Foundations for 1989 | 1989-55 | |
| 1989-57 | Railroad Employee Benefits | 1988-18 | 1991-13 |
| 1989-55 | List of Certified Community Foundations for 1989 | 1989-58 | |
| 1989-12 | Filing Requirements, Deductions, and Exemptions for Dependent Individuals | ||
| 1989-11 | Taxability of Discharge of Indebtedness, Inclusion in Household Income | ||
| 1989-10 | Tax Exempt Status of Income from US Obligations | 2020-22 | |
| 1989-9 | Capital Gains and Losses | ||
| 1989-8 | Deductibility of Expenses Incurred to Carry Obligations of States Other than Michigan | ||
| 1989-4 | Certification Procedures for Michigan Community Foundations - Single Business Tax Credit and Income Tax Credit | 1992-2 | |
| 1989-2 | Income from Indian Treaty - Fishing Activities | 1991-14 | |
| 1988-50 | Innocent Spouse Relief | 2000-9 | |
| 1988-49 | Underpayment of Estimated Income Tax | 2021-17 | |
| 1988-48 | Taxability of Personal Service Income Received by a Nonresident Professional Athlete | 2018-27 | |
| 1988-47 | Taxability of Income Derived on an Indian Reservation | ||
| 1988-46 | Household Income Defined | 2015-18 | |
| 1988-45 | Municipal Bonds - Original Issue Discount | ||
| 1988-44 | Income Under the Claim of Right Doctrine IRC 1341 | 1994-9 | |
| 1988-43 | Capital Gains and Losses Reported on Schedule D | ||
| 1988-31 | Taxability of Partner's Guaranteed Payments | ||
| 1988-30 | Taxability of Teachers Insurance and Association of American College Retirement Equity Found Annuity Plans (TIAA-CREF) | 2017-25 | |
| 1988-29 | Taxability of Interest Income Derived From Bonds Issued by the Commonwealth of Puerto Rico or Its Authority | ||
| 1988-28 | Taxability of Foster Care Payments | ||
| 1988-27 | Taxability of Cafeteria Plan Benefits | ||
| 1988-26 | Allocation of Interest Income | ||
| 1988-25 | Deduction of Retirement and Pension Benefits Received From a Public Retirement System of Another State | 2018-21 | |
| 1988-24 | Homestead Property Tax Credit When Adults Other Than Husband and Wife Share Homestead | 2002-4 | |
| 1988-23 | Property Tax Credit Partial Use of Homestead for Business Purposes | 2002-3 | |
| 1988-22 | Individual Retirement Accounts (IRA) | 2017-21 | |
| 1988-21 | Homestead Property Tax Credit, Permanent Resident of a Nursing Home | 2002-2 | |
| 1988-20 | Statute of Limitations for Issuing an Assessment or Refund Based on a Federal Audit | ||
| 1988-19 | Taxability of Income as a Beneficiary of a Turst | 2015-15 | |
| 1988-18 | Railroad Employee Benefits | 1989-57 | |
| 1988-17 | Reciprocal Agreements | ||
| 1988-16 | S Corporation Distributive Income and Losses | ||
| 1988-15 | Taxability of Deferred Compensation | 1997-2 | |
| 1987-3 | Full Time Gambler Considered a Trade or Business | 2016-3 |
