Michigan State Tax Return

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

2023 Michigan Tax Rates

* 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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Michigan	Services Available
Preparation	Preparation of a state tax return for Michigan is available for $29.95.
E-File	E-File is available for Michigan.
Direct Deposit	Direct Deposit is available for Michigan.
Non-Resident Preparation	Non-resident MI state return's are available upon request.
Non-Resident E-File	E-Filing non-resident MI state returns is not available.
Filing Deadline	4/18/2023

MI Counties	MI Cities
Alcona	Barton City, Black River, Curran, Glennie, Greenbush, Harrisville, Lincoln, Mikado, Spruce
Alger	Au Train, Chatham, Deerton, Eben Junction, Grand Marais, Munising, Rumely, Shingleton, Trenary, Wetmore
Allegan	Allegan, Bradley, Burnips, Dorr, Douglas, Fennville, Glenn, Hamilton, Hopkins, Martin, Moline, Otsego, Plainwell, Pullman, Saugatuck, Shelbyville, Wayland
Alpena	Alpena, Herron, Hubbard Lake, Lachine, Ossineke
Antrim	Alba, Alden, Bellaire, Central Lake, Eastport, Elk Rapids, Ellsworth, Kewadin, Mancelona
Arenac	Alger, Au Gres, Omer, Standish, Sterling, Turner, Twining
Baraga	Baraga, Covington, L'Anse, Skanee, Watton
Barry	Cloverdale, Delton, Dowling, Freeport, Hastings, Hickory Corners, Middleville, Nashville, Woodland
Bay	Auburn, Bay City, Bentley, Essexville, Kawkawlin, Linwood, Munger, Pinconning, University Center
Benzie	Benzonia, Beulah, Elberta, Frankfort, Honor, Lake Ann, Thompsonville
Berrien	Baroda, 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
Branch	Bronson, Coldwater, Montgomery, Quincy, Sherwood, Union City
Calhoun	Albion, Athens, Battle Creek, Bedford, Burlington, Ceresco, East Leroy, Homer, Marshall, Tekonsha
Cass	Cassopolis, Dowagiac, Edwardsburg, Jones, Marcellus, Union, Vandalia
Charlevoix	Bay Shore, Beaver Island, Boyne City, Boyne Falls, Charlevoix, East Jordan, Walloon Lake
Cheboygan	Afton, Burt Lake, Cheboygan, Indian River, Mackinaw City, Mullett Lake, Topinabee, Tower, Wolverine
Chippewa	Barbeau, Brimley, Dafter, De Tour Village, Drummond Island, Eckerman, Goetzville, Hulbert, Kincheloe, Kinross, Paradise, Pickford, Rudyard, Sault Sainte Marie, Strongs, Trout Lake
Clare	Clare, Farwell, Harrison, Lake, Lake George
Clinton	Bath, Dewitt, Eagle, Elsie, Eureka, Fowler, Maple Rapids, Ovid, Saint Johns, Westphalia
Crawford	Frederic, Grayling
Delta	Bark River, Cornell, Escanaba, Garden, Gladstone, Nahma, Perkins, Rapid River, Rock, Wells
Dickinson	Channing, Felch, Foster City, Iron Mountain, Kingsford, Loretto, Norway, Quinnesec, Ralph, Sagola, Vulcan
Eaton	Bellevue, Charlotte, Dimondale, Eaton Rapids, Grand Ledge, Lansing, Mulliken, Olivet, Potterville, Sunfield, Vermontville
Emmet	Alanson, Brutus, Carp Lake, Conway, Cross Village, Good Hart, Harbor Springs, Levering, Oden, Pellston, Petoskey
Genesee	Atlas, Burton, Clio, Davison, Fenton, Flint, Flushing, Gaines, Genesee, Goodrich, Grand Blanc, Lennon, Linden, Montrose, Mount Morris, Otisville, Swartz Creek
Gladwin	Beaverton, Gladwin, Rhodes
Gogebic	Bessemer, Ironwood, Marenisco, Ramsay, Wakefield, Watersmeet
Grand Traverse	Acme, Grawn, Interlochen, Kingsley, Mayfield, Old Mission, Traverse City, Williamsburg
Gratiot	Alma, Ashley, Bannister, Breckenridge, Elm Hall, Elwell, Ithaca, Middleton, North Star, Perrinton, Pompeii, Riverdale, Saint Louis, Sumner, Wheeler
Hillsdale	Allen, Camden, Frontier, Hillsdale, Jerome, Jonesville, Litchfield, Moscow, Mosherville, North Adams, Osseo, Pittsford, Reading, Somerset, Somerset Center, Waldron
Houghton	Atlantic Mine, Calumet, Chassell, Copper City, Dodgeville, Dollar Bay, Hancock, Houghton, Hubbell, Kearsarge, Lake Linden, Nisula, Painesdale, Pelkie, Sidnaw, South Range, Toivola
Huron	Bad Axe, Bay Port, Caseville, Elkton, Filion, Harbor Beach, Kinde, Owendale, Pigeon, Port Austin, Port Hope, Ruth, Sebewaing, Ubly
Ingham	Dansville, East Lansing, Haslett, Holt, Lansing, Leslie, Mason, Okemos, Onondaga, Stockbridge, Webberville, Williamston
Ionia	Belding, Clarksville, Hubbardston, Ionia, Lake Odessa, Lyons, Muir, Orleans, Palo, Pewamo, Portland, Saranac, Smyrna
Iosco	East Tawas, Hale, Long Lake, National City, Oscoda, Tawas City, Whittemore
Iron	Alpha, Amasa, Caspian, Crystal Falls, Gaastra, Iron River, Stambaugh
Isabella	Blanchard, Mount Pleasant, Rosebush, Shepherd, Weidman, Winn
Jackson	Brooklyn, Clarklake, Concord, Grass Lake, Hanover, Horton, Jackson, Michigan Center, Munith, Napoleon, Norvell, Parma, Pleasant Lake, Rives Junction, Spring Arbor, Springport
Kalamazoo	Augusta, Climax, Comstock, Fulton, Galesburg, Kalamazoo, Nazareth, Oshtemo, Portage, Richland, Schoolcraft, Scotts, Vicksburg
Kalkaska	Fife Lake, Kalkaska, Rapid City, South Boardman
Kent	Ada, Alto, Belmont, Byron Center, Caledonia, Cannonsburg, Cedar Springs, Comstock Park, Gowen, Grand Rapids, Grandville, Kent City, Lowell, Rockford, Sand Lake, Sparta
Keweenaw	Ahmeek, Allouez, Copper Harbor, Mohawk
Lake	Baldwin, Chase, Idlewild, Irons, Luther
Lapeer	Almont, Attica, Clifford, Columbiaville, Dryden, Hadley, Imlay City, Lapeer, Metamora, North Branch, Otter Lake
Leelanau	Cedar, Empire, Glen Arbor, Lake Leelanau, Leland, Maple City, Northport, Omena, Suttons Bay
Lenawee	Addison, Adrian, Blissfield, Britton, Cement City, Clayton, Clinton, Deerfield, Hudson, Jasper, Manitou Beach, Morenci, Onsted, Palmyra, Ridgeway, Riga, Rollin, Sand Creek, Seneca, Tecumseh, Tipton, Weston
Livingston	Brighton, Cohoctah, Fowlerville, Gregory, Hamburg, Hartland, Howell, Lakeland, Oak Grove, Pinckney
Luce	McMillan, Newberry
Mackinac	Cedarville, Curtis, Engadine, Gould City, Hessel, Mackinac Island, Moran, Naubinway, Pointe aux Pins, Saint Ignace
Macomb	Armada, 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
Manistee	Arcadia, Bear Lake, Brethren, Copemish, Eastlake, Filer City, Kaleva, Manistee, Onekama, Wellston
Marquette	Arnold, Big Bay, Champion, Gwinn, Ishpeming, Little Lake, Marquette, Michigamme, National Mine, Negaunee, Palmer, Republic, Skandia
Mason	Branch, Custer, Fountain, Free Soil, Ludington, Scottville, Walhalla
Mecosta	Barryton, Big Rapids, Chippewa Lake, Mecosta, Morley, Paris, Remus, Rodney, Stanwood
Menominee	Carney, Cedar River, Daggett, Harris, Hermansville, Ingalls, Menominee, Nadeau, Perronville, Powers, Spalding, Stephenson, Wallace, Wilson
Midland	Coleman, Edenville, Hope, Midland, Sanford
Missaukee	Falmouth, Lake City, McBain, Merritt
Monroe	Azalia, Carleton, Dundee, Erie, Ida, La Salle, Lambertville, Luna Pier, Maybee, Milan, Monroe, Newport, Ottawa Lake, Petersburg, Samaria, South Rockwood, Temperance
Montcalm	Carson City, Cedar Lake, Coral, Crystal, Edmore, Fenwick, Greenville, Howard City, Lakeview, McBrides, Pierson, Sheridan, Sidney, Six Lakes, Stanton, Trufant, Vestaburg
Montmorency	Atlanta, Hillman, Lewiston
Muskegon	Bailey, Casnovia, Fruitport, Holton, Montague, Muskegon, Ravenna, Twin Lake, Wabaningo, Whitehall
Newaygo	Bitely, Brohman, Fremont, Grant, Newaygo, White Cloud
Oakland	Auburn 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
Oceana	Hart, Hesperia, Mears, New Era, Pentwater, Rothbury, Shelby, Walkerville
Ogemaw	Lupton, Prescott, Rose City, South Branch, West Branch
Ontonagon	Bergland, Bruce Crossing, Ewen, Greenland, Mass City, Ontonagon, Rockland, Trout Creek, White Pine
Osceola	Evart, Hersey, Leroy, Marion, Reed City, Sears, Tustin
Oscoda	Comins, Fairview, Luzerne, Mio
Otsego	Elmira, Gaylord, Johannesburg, Vanderbilt, Waters
Ottawa	Allendale, Conklin, Coopersville, Ferrysburg, Grand Haven, Holland, Hudsonville, Jamestown, Jenison, Lamont, Macatawa, Marne, Nunica, Spring Lake, West Olive, Zeeland
Presque Isle	Hawks, Millersburg, Onaway, Posen, Presque Isle, Rogers City
Roscommon	Higgins Lake, Houghton Lake, Houghton Lake Heig, Prudenville, Roscommon, Saint Helen
Saginaw	Birch Run, Brant, Bridgeport, Burt, Carrollton, Chesaning, Frankenmuth, Freeland, Hemlock, Merrill, Oakley, Saginaw, Saint Charles
Saint Clair	Algonac, 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 Joseph	Burr Oak, Centreville, Colon, Constantine, Leonidas, Mendon, Nottawa, Sturgis, Three Rivers, White Pigeon
Sanilac	Applegate, Argyle, Brown City, Carsonville, Croswell, Decker, Deckerville, Forestville, Lexington, Marlette, Melvin, Minden City, Palms, Peck, Port Sanilac, Sandusky, Snover
Schoolcraft	Cooks, Germfask, Gulliver, Manistique, Seney
Shiawassee	Bancroft, Byron, Corunna, Durand, Henderson, Laingsburg, Morrice, New Lothrop, Owosso, Perry, Shaftsburg, Vernon
Tuscola	Akron, Caro, Cass City, Deford, Fairgrove, Fostoria, Gagetown, Gilford, Kingston, Mayville, Millington, Reese, Richville, Silverwood, Tuscola, Unionville, Vassar
Van Buren	Bangor, Bloomingdale, Breedsville, Covert, Decatur, Gobles, Grand Junction, Hartford, Kendall, Lacota, Lawrence, Lawton, Mattawan, Paw Paw, South Haven
Washtenaw	Ann Arbor, Bridgewater, Chelsea, Dexter, Manchester, Salem, Saline, Whitmore Lake, Whittaker, Willis, Ypsilanti
Wayne	Allen 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
Wexford	Boon, Buckley, Cadillac, Harrietta, Manton, Mesick