Michigan State Tax Return

Michigan's Official Website http://www.michigan.gov/treasury
Refund Status Hotline1-517-636-4486
General Information1-517-373-3200
Michigan

Michigan Individual Income Tax Provision

When a state choses to tax their residents' individual incomes, they have a choice between three different filing systems to adopt state-wide: joint, combined, or a combination of the two. Michigan opts for a joint filing system, which allows both parties of a married couple to file their incomes together as a single amount. This is similar to the federal government's tax system, which is based off the concept of a family being a single economic unit.

While also following the federal guidelines, Michigan's tax base starts with the federal adjusted gross income and configures what income is taxed on the state level. However there are certain differences between the federal and state income taxes.

Exemptions

Some sources of income are exempt from inclusion in Michigan's tax base as follows:

  • U.S. Government bonds interest
  • Interest, dividends, and capital gains for taxpayers born prior to 1946 up to $10,766/person
  • Taxpayers born before 1946 receive exemption for up to $48,302 single or married filing separate ($96,605 married, joint) in private, public or civil service pension income
  • Taxpayers born between 1946 and 1952 are exempt up to $20,000/person in private, public, or civil service pension
  • Military pensions
  • Active Duty Military income
  • Social Security benefits

Deductions

While Michigan doesn't have a standard deduction like the federal government does, there are other deductions that state residents can take to save a bit of cash. Deductions exist for:

  • Elderly and disabled
  • Residents in a renaissance zone
  • Education trust contracts
  • State education savings program contributions
  • Gas and oil interest income
  • Self-insured medical expense reimbursement plan

2017 Michigan Tax Rates

If taxable income more than - but not over - the tax is:
$0 - 4.25% of the amount over $0
* Some cities in Michigan also collect their own income taxes. These range from 1% up to 2.4% for residents.

eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.

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Filing Deadline 4/15/2018
MI Counties MI Cities
AlconaBarton City, Black River, Curran, Glennie, Greenbush, Harrisville, Lincoln, Mikado, Spruce
AlgerAu Train, Chatham, Deerton, Eben Junction, Grand Marais, Munising, Rumely, Shingleton, Trenary, Wetmore
AlleganAllegan, Bradley, Burnips, Dorr, Douglas, Fennville, Glenn, Hamilton, Hopkins, Martin, Moline, Otsego, Plainwell, Pullman, Saugatuck, Shelbyville, Wayland
AlpenaAlpena, Herron, Hubbard Lake, Lachine, Ossineke
AntrimAlba, Alden, Bellaire, Central Lake, Eastport, Elk Rapids, Ellsworth, Kewadin, Mancelona
ArenacAlger, Au Gres, Omer, Standish, Sterling, Turner, Twining
BaragaBaraga, Covington, L'Anse, Skanee, Watton
BarryCloverdale, Delton, Dowling, Freeport, Hastings, Hickory Corners, Middleville, Nashville, Woodland
BayAuburn, Bay City, Bentley, Essexville, Kawkawlin, Linwood, Munger, Pinconning, University Center
BenzieBenzonia, Beulah, Elberta, Frankfort, Honor, Lake Ann, Thompsonville
BerrienBaroda, Benton Harbor, Berrien Center, Berrien Springs, Bridgman, Buchanan, Coloma, Eau Claire, Galien, Hagar Shores, Harbert, Lakeside, New Buffalo, New Troy, Niles, Riverside, Saint Joseph, Sawyer, Sodus, Stevensville, Three Oaks, Union Pier, Watervliet
BranchBronson, Coldwater, Montgomery, Quincy, Sherwood, Union City
CalhounAlbion, Athens, Battle Creek, Bedford, Burlington, Ceresco, East Leroy, Homer, Marshall, Tekonsha
CassCassopolis, Dowagiac, Edwardsburg, Jones, Marcellus, Union, Vandalia
CharlevoixBay Shore, Beaver Island, Boyne City, Boyne Falls, Charlevoix, East Jordan, Walloon Lake
CheboyganAfton, Burt Lake, Cheboygan, Indian River, Mackinaw City, Mullett Lake, Topinabee, Tower, Wolverine
ChippewaBarbeau, Brimley, Dafter, De Tour Village, Drummond Island, Eckerman, Goetzville, Hulbert, Kincheloe, Kinross, Paradise, Pickford, Rudyard, Sault Sainte Marie, Strongs, Trout Lake
ClareClare, Farwell, Harrison, Lake, Lake George
ClintonBath, Dewitt, Eagle, Elsie, Eureka, Fowler, Maple Rapids, Ovid, Saint Johns, Westphalia
CrawfordFrederic, Grayling
DeltaBark River, Cornell, Escanaba, Garden, Gladstone, Nahma, Perkins, Rapid River, Rock, Wells
DickinsonChanning, Felch, Foster City, Iron Mountain, Kingsford, Loretto, Norway, Quinnesec, Ralph, Sagola, Vulcan
EatonBellevue, Charlotte, Dimondale, Eaton Rapids, Grand Ledge, Lansing, Mulliken, Olivet, Potterville, Sunfield, Vermontville
EmmetAlanson, Brutus, Carp Lake, Conway, Cross Village, Good Hart, Harbor Springs, Levering, Oden, Pellston, Petoskey
GeneseeAtlas, Burton, Clio, Davison, Fenton, Flint, Flushing, Gaines, Genesee, Goodrich, Grand Blanc, Lennon, Linden, Montrose, Mount Morris, Otisville, Swartz Creek
GladwinBeaverton, Gladwin, Rhodes
GogebicBessemer, Ironwood, Marenisco, Ramsay, Wakefield, Watersmeet
Grand TraverseAcme, Grawn, Interlochen, Kingsley, Mayfield, Old Mission, Traverse City, Williamsburg
GratiotAlma, Ashley, Bannister, Breckenridge, Elm Hall, Elwell, Ithaca, Middleton, North Star, Perrinton, Pompeii, Riverdale, Saint Louis, Sumner, Wheeler
HillsdaleAllen, Camden, Frontier, Hillsdale, Jerome, Jonesville, Litchfield, Moscow, Mosherville, North Adams, Osseo, Pittsford, Reading, Somerset, Somerset Center, Waldron
HoughtonAtlantic Mine, Calumet, Chassell, Copper City, Dodgeville, Dollar Bay, Hancock, Houghton, Hubbell, Kearsarge, Lake Linden, Nisula, Painesdale, Pelkie, Sidnaw, South Range, Toivola
HuronBad Axe, Bay Port, Caseville, Elkton, Filion, Harbor Beach, Kinde, Owendale, Pigeon, Port Austin, Port Hope, Ruth, Sebewaing, Ubly
InghamDansville, East Lansing, Haslett, Holt, Lansing, Leslie, Mason, Okemos, Onondaga, Stockbridge, Webberville, Williamston
IoniaBelding, Clarksville, Hubbardston, Ionia, Lake Odessa, Lyons, Muir, Orleans, Palo, Pewamo, Portland, Saranac, Smyrna
IoscoEast Tawas, Hale, Long Lake, National City, Oscoda, Tawas City, Whittemore
IronAlpha, Amasa, Caspian, Crystal Falls, Gaastra, Iron River, Stambaugh
IsabellaBlanchard, Mount Pleasant, Rosebush, Shepherd, Weidman, Winn
JacksonBrooklyn, Clarklake, Concord, Grass Lake, Hanover, Horton, Jackson, Michigan Center, Munith, Napoleon, Norvell, Parma, Pleasant Lake, Rives Junction, Spring Arbor, Springport
KalamazooAugusta, Climax, Comstock, Fulton, Galesburg, Kalamazoo, Nazareth, Oshtemo, Portage, Richland, Schoolcraft, Scotts, Vicksburg
KalkaskaFife Lake, Kalkaska, Rapid City, South Boardman
KentAda, Alto, Belmont, Byron Center, Caledonia, Cannonsburg, Cedar Springs, Comstock Park, Gowen, Grand Rapids, Grandville, Kent City, Lowell, Rockford, Sand Lake, Sparta
KeweenawAhmeek, Allouez, Copper Harbor, Mohawk
LakeBaldwin, Chase, Idlewild, Irons, Luther
LapeerAlmont, Attica, Clifford, Columbiaville, Dryden, Hadley, Imlay City, Lapeer, Metamora, North Branch, Otter Lake
LeelanauCedar, Empire, Glen Arbor, Lake Leelanau, Leland, Maple City, Northport, Omena, Suttons Bay
LenaweeAddison, Adrian, Blissfield, Britton, Cement City, Clayton, Clinton, Deerfield, Hudson, Jasper, Manitou Beach, Morenci, Onsted, Palmyra, Ridgeway, Riga, Rollin, Sand Creek, Seneca, Tecumseh, Tipton, Weston
LivingstonBrighton, Cohoctah, Fowlerville, Gregory, Hamburg, Hartland, Howell, Lakeland, Oak Grove, Pinckney
LuceMcMillan, Newberry
MackinacCedarville, Curtis, Engadine, Gould City, Hessel, Mackinac Island, Moran, Naubinway, Pointe aux Pins, Saint Ignace
MacombArmada, Center Line, Clinton Township, Eastpointe, Fraser, Harrison Township, Macomb, Mount Clemens, New Baltimore, New Haven, Ray, Richmond, Romeo, Roseville, Saint Clair Shores, Sterling Heights, Utica, Warren, Washington
ManisteeArcadia, Bear Lake, Brethren, Copemish, Eastlake, Filer City, Kaleva, Manistee, Onekama, Wellston
MarquetteArnold, Big Bay, Champion, Gwinn, Ishpeming, Little Lake, Marquette, Michigamme, National Mine, Negaunee, Palmer, Republic, Skandia
MasonBranch, Custer, Fountain, Free Soil, Ludington, Scottville, Walhalla
MecostaBarryton, Big Rapids, Chippewa Lake, Mecosta, Morley, Paris, Remus, Rodney, Stanwood
MenomineeCarney, Cedar River, Daggett, Harris, Hermansville, Ingalls, Menominee, Nadeau, Perronville, Powers, Spalding, Stephenson, Wallace, Wilson
MidlandColeman, Edenville, Hope, Midland, Sanford
MissaukeeFalmouth, Lake City, McBain, Merritt
MonroeAzalia, Carleton, Dundee, Erie, Ida, La Salle, Lambertville, Luna Pier, Maybee, Milan, Monroe, Newport, Ottawa Lake, Petersburg, Samaria, South Rockwood, Temperance
MontcalmCarson City, Cedar Lake, Coral, Crystal, Edmore, Fenwick, Greenville, Howard City, Lakeview, McBrides, Pierson, Sheridan, Sidney, Six Lakes, Stanton, Trufant, Vestaburg
MontmorencyAtlanta, Hillman, Lewiston
MuskegonBailey, Casnovia, Fruitport, Holton, Montague, Muskegon, Ravenna, Twin Lake, Wabaningo, Whitehall
NewaygoBitely, Brohman, Fremont, Grant, Newaygo, White Cloud
OaklandAuburn Hills, Berkley, Birmingham, Bloomfield Hills, Clarkston, Clawson, Commerce Township, Davisburg, Drayton Plains, Farmington, Ferndale, Franklin, Hazel Park, Highland, Holly, Huntington Woods, Keego Harbor, Lake Orion, Lakeville, Leonard, Madison Heights, Milford, New Hudson, Novi, Oak Park, Oakland, Ortonville, Oxford, Pleasant Ridge, Pontiac, Rochester, Royal Oak, South Lyon, Southfield, Troy, Union Lake, Walled Lake, Waterford, West Bloomfield, White Lake, Wixom
OceanaHart, Hesperia, Mears, New Era, Pentwater, Rothbury, Shelby, Walkerville
OgemawLupton, Prescott, Rose City, South Branch, West Branch
OntonagonBergland, Bruce Crossing, Ewen, Greenland, Mass City, Ontonagon, Rockland, Trout Creek, White Pine
OsceolaEvart, Hersey, Leroy, Marion, Reed City, Sears, Tustin
OscodaComins, Fairview, Luzerne, Mio
OtsegoElmira, Gaylord, Johannesburg, Vanderbilt, Waters
OttawaAllendale, Conklin, Coopersville, Ferrysburg, Grand Haven, Holland, Hudsonville, Jamestown, Jenison, Lamont, Macatawa, Marne, Nunica, Spring Lake, West Olive, Zeeland
Presque IsleHawks, Millersburg, Onaway, Posen, Presque Isle, Rogers City
RoscommonHiggins Lake, Houghton Lake, Houghton Lake Heig, Prudenville, Roscommon, Saint Helen
SaginawBirch Run, Brant, Bridgeport, Burt, Carrollton, Chesaning, Frankenmuth, Freeland, Hemlock, Merrill, Oakley, Saginaw, Saint Charles
Saint ClairAlgonac, Allenton, Anchorville, Avoca, Capac, Casco, Columbus, East China, Emmett, Fair Haven, Fort Gratiot, Goodells, Harsens Island, Jeddo, Marine City, Marysville, Memphis, North Street, Port Huron, Saint Clair, Smiths Creek, Yale
Saint JosephBurr Oak, Centreville, Colon, Constantine, Leonidas, Mendon, Nottawa, Sturgis, Three Rivers, White Pigeon
SanilacApplegate, Argyle, Brown City, Carsonville, Croswell, Decker, Deckerville, Forestville, Lexington, Marlette, Melvin, Minden City, Palms, Peck, Port Sanilac, Sandusky, Snover
SchoolcraftCooks, Germfask, Gulliver, Manistique, Seney
ShiawasseeBancroft, Byron, Corunna, Durand, Henderson, Laingsburg, Morrice, New Lothrop, Owosso, Perry, Shaftsburg, Vernon
TuscolaAkron, Caro, Cass City, Deford, Fairgrove, Fostoria, Gagetown, Gilford, Kingston, Mayville, Millington, Reese, Richville, Silverwood, Tuscola, Unionville, Vassar
Van BurenBangor, Bloomingdale, Breedsville, Covert, Decatur, Gobles, Grand Junction, Hartford, Kendall, Lacota, Lawrence, Lawton, Mattawan, Paw Paw, South Haven
WashtenawAnn Arbor, Bridgewater, Chelsea, Dexter, Manchester, Salem, Saline, Whitmore Lake, Whittaker, Willis, Ypsilanti
WayneAllen Park, Belleville, Canton, Dearborn, Dearborn Heights, Detroit, Ecorse, Flat Rock, Garden City, Grosse Ile, Grosse Pointe, Hamtramck, Harper Woods, Highland Park, Inkster, Lincoln Park, Livonia, Melvindale, New Boston, Northville, Plymouth, Redford, River Rouge, Rockwood, Romulus, Southgate, Taylor, Trenton, Wayne, Westland, Wyandotte
WexfordBoon, Buckley, Cadillac, Harrietta, Manton, Mesick