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Michigan Additions and Subtractions
Extracted from PDF file 2022-michigan-schedule-1.pdf, last modified November 2012Additions and Subtractions
Reset Form Michigan Department of Treasury 3423 (Rev. 09-22), Page 1 of 2 2022 MICHIGAN Schedule 1 Additions and Subtractions Issued under authority of Public Act 281 of 1967, as amended. Attachment 01 Include with Form MI-1040. Type or print in blue or black ink. Filer’s First Name M.I. Last Name Filer’s Full Social Security No. (Example: 123-45-6789) Additions to Income (all entries must be positive numbers) 1. Gross interest and dividends from obligations issued by states (other than Michigan) or their political subdivisions..................................................................... 2. Deduction for taxes on or measured by income, including self-employment tax, taken on your federal return, and allocated share of tax paid by an electing flow-through entity (see instructions) 1. 00 2. 00 3. Gains from Michigan column of MI-1040D and MI-4797 ............................................................. 3. 00 4. Losses attributable to other states (see instructions) .................................................................. 4. 00 5. Net loss from federal column of your Michigan MI-1040D or MI-4797 ........................................ 6. Oil, gas, and nonferrous metallic mineral expenses (Michigan sourced) deducted to arrive at Adjusted Gross Income (AGI)...................................................................................................... 5. 00 6. 00 7. Federal Net Operating Loss deduction included in AGI............................................................... 7. 00 8. Other (see instructions). Describe: ___________________________________________ 8. 00 9. Total additions. Add lines 1 through 8. Enter here and on MI-1040, line 11......................... 9. 00 Subtractions from Income (all entries must be positive numbers) 10. Income from U.S. government bonds and other U.S. obligations included in MI-1040, line 10. Include U.S. Schedule B if over $5,000....................................................................................... 10. 11. Amount included in MI-1040, line 10, from military retirement benefits due to service in the U.S. Armed Forces or Michigan National Guard, or taxable railroad retirement benefits ............. 11. 00 00 12. Gains from federal column of Michigan MI-1040D and MI-4797 ................................................. 12. 00 13. Income attributable to another state. Explain type and source:________________________ 13. 00 14. Taxable Social Security benefits or military pay (not retirement) included on MI-1040, line 10 .. 14. 00 15. Income earned while a resident of a Renaissance Zone (see instructions). ............................... 15. 16. Michigan state and local income tax refunds received in 2022 and included on MI-1040, line 10 (see instructions) ......................................................................................... 16. 17. Michigan Education Savings Program, MI 529 Advisor Plan, and Michigan Achieving a Better Life Experience Program. ............................................................................................................ 17. 00 18. Michigan Education Trust . .......................................................................................................... 18. 00 19. Oil, gas, and nonferrous metallic minerals income (Michigan sourced) included in AGI ............. 19. 20. Resident Tribal Member income exempted under a State/Tribal tax agreement or pursuant to Revenue Administrative Bulletin 1988-47................................................................. 20. 21. First-Time Home Buyer Savings Program. Enter amount from line 3 of Form 5792, Michigan First-Time Home Buyer Savings Program. Include Form 5792. ................................................ 21. 00 22. Miscellaneous subtractions (see instructions). Describe:______________________________ 22. 00 + 0000 2022 09 01 27 6 00 00 00 00 Continue on page 2. 2022 Form 3423, Page 2 of 2 2022 MICHIGAN Schedule 1 Additions and Subtractions Filer’s First Name M.I. Last Name Filer’s Full Social Security No. (Example: 123-45-6789) Deduction Based on Year of Birth Complete 23A through 23H if claiming the Michigan Standard Deduction, the retirement benefits deduction or the senior investment income deduction on lines 24, 25, 26, or 27. Check box(es) 23C and/or 23G only if you or your spouse received retirement benefits from employment with a governmental agency not covered by the federal Social Security Act (SSA exempt employment). See instructions before continuing. 23. A. Year of Birth (19xx) B. Age as of 12-31-2022 FILER C. Check if filer received benefits from SSA exempt employment D. Check if filer retired as of 01-01-2013 and born after 1952 E. Year of Birth (19xx) F. Age SPOUSE as of 12-31-2022 24. Tier 2 Michigan Standard Deduction. Complete this line if the older of you or your spouse (if married) was born during the period January 1, 1946 through December 31, 1952, and reached age 67. Do not complete lines 25, 26 or 27................................................................ 24. 25. Tier 3 Michigan Standard Deduction. Complete this line if the older of you or your spouse (if married) was born during the period January 1, 1953 through January 1, 1956, and reached age 67 on or before December 31, 2022. Do not complete lines 24, 26 or 27. Enter amount from line 6 of Worksheet 2........................................................................................................... 25. 26. Retirement benefits. Enter amount from line 16, 17 or 18 of Form 4884, Michigan Pension Schedule. Include Form 4884 ................................................................................................... 26. 27. Dividend/interest/capital gains deduction for taxpayers 77 years and older. Deduction is limited to $12,697 for single or married filing separately filers and $25,394 for joint filers, less any deduction for retirement benefits (see instructions).............................................................. 27. G. Check if spouse received benefits from SSA exempt employment H. Check if spouse retired as of 01-01-2013 and born after 1952 00 00 00 00 Check this box if you are the unremarried surviving spouse claiming a dividend, interest or capital gains deduction for someone born before 1946 who was at least age 65 at the time of death. 28. Subtotal. Add lines 10 through 27 .............................................................................................. 28. 29. 2022 Michigan NOL Deduction. Enter amount from line 11 or 12 of Form 5674, Michigan Net Operating Loss Deduction. Include Form 5674 ......................................................................... 29. 00 30. Total Subtractions. Add lines 28 and 29. Enter here and on MI-1040, line 13.......................... 30. 00 + 0000 2022 09 02 27 4 00
2022 Michigan Schedule 1 Additions and Subtractions
More about the Michigan Schedule 1 Individual Income Tax TY 2022
We last updated the Additions and Subtractions in February 2023, so this is the latest version of Schedule 1, fully updated for tax year 2022. You can download or print current or past-year PDFs of Schedule 1 directly from TaxFormFinder. You can print other Michigan tax forms here.
Related Michigan Individual Income Tax Forms:
TaxFormFinder has an additional 97 Michigan income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Michigan Schedule 1.
| Form Code | Form Name |
|---|---|
| Schedule 1 Instructions | Schedule 1 Instructions (Additions and Subtractions) |
View all 98 Michigan Income Tax Forms
Form Sources:
Michigan usually releases forms for the current tax year between January and April. We last updated Michigan Schedule 1 from the Department of Treasury in February 2023.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Michigan Schedule 1
We have a total of eleven past-year versions of Schedule 1 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2022 Schedule 1
2022 Michigan Schedule 1 Additions and Subtractions
2020 Schedule 1
2020 Michigan Schedule 1 Additions and Subtractions
2019 Schedule 1
2019 Michigan Schedule 1 Additions and Subtractions
2018 Schedule 1
2018 Michigan Schedule 1 Additions and Subtractions
2017 Schedule 1
2017 Michigan Schedule 1 Additions and Subtractions
2016 Schedule 1
2016 Michigan Schedule 1 Additions and Subtractions
2015 Schedule 1
2015 Michigan Schedule 1 Additions and Subtractions
2014 Schedule 1
2014 Michigan Schedule 1 Additions and Subtractions
2013 Schedule 1
2013 Michigan Schedule 1 Additions and Subtractions
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