Michigan Form MI-1040 (2025)

Your 2025 federal return, carried into Michigan as a full-year resident. Every figure is computed in your browser from the return you have already entered, and anything this engine cannot yet figure says so at the line rather than printing a number that would be wrong.

This is a hypothetical Michigan return, so the official layout is not offered for it. A page that looked exactly like the printed form would be mistaken for one.

Federal — Form 1040

Total income—

Adjusted gross income—

Taxable income—

Total tax—

Michigan — Form MI-1040

State income—

Taxable income—

Total tax—

Refund or amount owednot computed — not your resident state

Federal starting figure

Additions

Subtractions

State income

Deduction

Exemptions

Taxable income

Tax before credits

Nonrefundable credits

Total tax

Refundable credits

Payments, refund and amount owed

not figured

This engine does not yet figure Michigan’s withholding, estimated payments or settlement. Form MI-1040 has those lines; they are missing from this page, not from the form.

Worksheets and schedules behind these figures

Exemption personal

Exemption special

Muni interest addition

Retirement deduction

not figured

Michigan’s pension and retirement deduction depends on the older filer’s year of birth and on which kind of plan paid the benefit, and this calculator does not yet work that out — so the Michigan figure shown is higher than what you would owe.

Social security subtraction

Michigan Department of Treasury · Form MI-1040 (2025)NOT AN OFFICIAL MICHIGAN FORM MI-1040HYPOTHETICAL RETURN — FILER DOES NOT LIVE IN MICHIGAN

What this Michigan return is missing

Retirement and pension deduction (Form 4884) and the Tier 2/Tier 3 Michigan Standard Deduction, where the return has retirement benefits in AGI or the older filer was born 1946–1959too high
MCL 206.30(9) · up to $29,376 of deduction for a filer born before 1946, at 4.25% — up to $1,249
Special exemption triggers other than blindnesstoo high
MCL 206.30(3) · $3,400 per deaf, hemiplegic, paraplegic, quadriplegic or totally disabled filer
Qualified disabled veteran exemptiontoo high
MCL 206.30(3)(b) · $500 per qualifying veteran, at 4.25%
Homestead property tax credit (MI-1040CR)too high
MCL 206.520 · up to the published maximum for a qualifying household; refundable
U.S. government obligation interest and the other Schedule 1 subtractionstoo high
MCL 206.30(1) · Treasury interest, military retirement, MESP contributions and their siblings
Michigan-issued and territory municipal interest inside the Schedule 1 line 1 additiontoo high
MCL 206.30(1)(a) · the Michigan- and territory-issued share of tax-exempt interest, at 4.25%
Credit for income tax paid to another statetoo high
MCL 206.255 · out of scope by NG7 — this engine computes no multi-state allocation

Not included: City income taxes (Detroit and 23 other cities) — filed on a separate local return (Detroit charges residents 2.4% on a separate return; 23 other cities charge 1%–2%). MCL 141.501 et seq.

What this Michigan return is not telling you

blankmi1040.base_start could not be figured.
blankmi1040.muni_interest_addition could not be figured.
blankmi1040.additions could not be figured.
blankmi1040.social_security_subtraction could not be figured.
not yet builtMichigan’s pension and retirement deduction depends on the older filer’s year of birth and on which kind of plan paid the benefit, and this calculator does not yet work that out — so the Michigan figure shown is higher than what you would owe.
blankmi1040.subtractions could not be figured.
blankmi1040.state_agi could not be figured.
n/aMichigan grants no standard deduction; it gives a $5,800 exemption for each person on the return instead.
blankmi1040.exemption_personal could not be figured.
blankmi1040.exemption_special could not be figured.
blankmi1040.exemptions could not be figured.
blankmi1040.taxable_income could not be figured.
blankmi1040.tax_before_credits could not be figured.
blankmi1040.nonrefundable_credits could not be figured.
blankmi1040.total_tax could not be figured.
blankmi1040.refundable_credits could not be figured.