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Michigan Free Printable Schedule 1 Instructions for 2021 Michigan Schedule 1 Instructions (Additions and Subtractions)

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Schedule 1 Instructions (Additions and Subtractions)
Schedule 1 Instructions

A paid preparer must not engage in any fraudulent tax activity. Any concerns related to fraudulent activity of a paid preparer may be reported to the Michigan Department of Treasury, Fraud Unit, P.O. Box 30140, Lansing, MI 48909. Any tax-related identity theft concerns, see page 4 of the MI-1040 booklet. Signing a child’s return: If a return is prepared for a child who is too young to sign it, a parent or guardian should sign the child’s name, then add “by (your name) parent (or guardian) for minor child.” Attachments: Include all your credit claims and required Michigan and federal schedules (see Table 3 on page 59). If you owe tax: Payments can be made using Michigan’s e-Payments service by direct debit (e-Check) from your checking or saving account, or by using a credit or debit card. Visit www.michigan.gov/iit to make your payment electronically. Payments can also be mailed. Make your check payable to “State of Michigan.” Print the last four digits of your Social Security number and “2020 income tax” on the front of your check. If paying on behalf of another taxpayer, write the filer’s name and the last four digits of the filer’s Social Security number on the check. Enclose your payment but do not staple it to the return. The filing deadline to receive a refund for tax year 2020 is April 15, 2025. Line-by-Line Instructions for Additions and Subtractions (Schedule 1) Nonresidents, and part-year residents, complete Schedule NR (see page 49) before proceeding. If you have income or losses attributable to other states, you must include all relevant federal schedules and supporting statements (see page 59). Include Schedule K-1s which support your federal Schedules B, D, E and 4797. The type, source and location of the income or loss must be identified. For assistance conveying this information to Treasury, refer to the “Business, Rental & Royalty Activity Worksheet” and the instructions available on Treasury’s Web site. If you do not include the federal schedules and supporting statements, processing of your return may be delayed or your credit/subtraction may be denied. Additions to Income Line  1:  Residents enter nonbusiness gross interest, dividends, and income from obligations or securities of states and their political subdivisions other than Michigan. Residents and nonresidents report non-Michigan municipal business income from a partnership, S corporation, estate, or trust with Michigan business activity. Business income subject to apportionment must be included on the Michigan Schedule of Apportionment (MI-1040H). You may reduce this income by related expenses not allowed as a deduction by Section 265(a)(1) of the Internal Revenue Code (IRC). Line  2:  Enter the deduction taken for self-employment tax on your federal return and for other taxes on or measured by income, such as your share of city income tax paid by partnerships or S corporations, or your share of the taxes paid by an estate or trust. Line  3:  Use Michigan Adjustments of Capital Gains and Losses (MI-1040D) and related Michigan Sales and Other Dispositions of Capital Assets (MI-8949) only if you have capital gains or losses attributable to: (1) an election to use Section 271 treatment for property acquired before October 1, 1967; (2) the sale or exchange of U.S. obligations which cannot be taxed by Michigan; or (3) the sale or exchange of property located in other states. If you reported gains on U.S. Form 4797 on property acquired before October 1, 1967, or located in other states, adjust the gain on the Michigan Adjustments of Gains and Losses From Sales of Business Property (MI‑4797). 12 Enter gains from the Michigan column of MI-1040D, line 12, and MI-4797, line 18b. Instructions are with each form. Line  4:  Enter losses from a business or property located in another state which you own as a sole proprietor, a partner in a partnership, a shareholder in an S corporation, or as a member of a pass-through entity. If your business is taxed by both Michigan and another state, the loss must be apportioned. You must include a Michigan Schedule of Apportionment (MI-1040H). Line  5:  Enter the net loss from the federal column of your MI-1040D, line 13, or MI‑4797, line 18b as a positive number. Line 6: Enter gross expenses from the production of oil and gas or extraction of nonferrous metallic minerals subject to Michigan severance tax to the extent deducted from AGI. Subtract the related gross income on line 19. Line  7: Residents, enter the amount of the federal NOL deduction to the extent included in AGI. Nonresidents and part-year residents see instructions for Schedule NR, line 11. Line 8: Enter the total of the following (include an additional schedule if necessary): • Add, to the extent not included in AGI, the amount of money withdrawn in the tax year from a Michigan Education Savings Program (MESP) account, including the Michigan 529 Advisor Plan (MAP), or a Michigan Achieving a Better Life Experience Program (ABLE) account, if the withdrawal was not a qualified withdrawal as provided in the MESP or ABLE Acts. You may first exclude any amount that represents a return of contributions for which no deduction was claimed in any prior tax year. • Refund received from a Michigan Education Trust (MET) contract. If you deducted the cost of a MET contract in previous years and received a refund from MET during 2020 because the MET contract was terminated, enter the smaller of: (1) the refund you received or (2) the amount of the original MET contract price including fees which you deducted in previous years. NOTE: Michigan treatment of bonus depreciation conforms with federal law. Adjustments for bonus depreciation are not required. Subtractions From Income NOTE:  Nonresidents and part-year residents, subtract only income attributable to Michigan (Schedule NR, column B) that is not included on line 13. Line  10:  Enter income from U.S. government obligations (e.g., Series EE bonds, Treasury notes), including income from U.S. government obligations received through a partnership, S corporation, or other pass-through entity. This subtraction must be reduced by related expenses used to arrive at AGI. Investment companies that invest in U.S. obligations are permitted to pass the tax-free exemption to their shareholders. If income from U.S. government obligations exceeds $5,000, include a copy of your U.S. Schedule B and a supporting statement listing the amounts received, the source, and the issuing agency. Capital gains from the sale of U.S. government obligations must be adjusted on your MI‑1040D. Line  11:  Include military retirement benefits due to service in the U.S. Armed Forces or Michigan National Guard or taxable Tier 1 and Tier 2 railroad retirement benefits here and on Schedule W, Table 2. Other qualifying public or private retirement benefits must be reported on the Michigan Pension Schedule (Form 4884) and Schedule 1, line 25. Line  12:  Enter the gains from the federal column of your MI‑1040D, line 12, and MI-4797, line 18b. See instructions for Schedule 1, line 3. Line 13: Income Attributable to Another State. Nonresidents and part-year residents, complete Schedule NR. See instructions on page 50. Include federal schedules. Michigan residents cannot subtract salaries and wages or other compensation earned outside Michigan. However, they may be entitled to a tax credit for income tax imposed by government units outside Michigan (see page 10). Residents may subtract, to the extent included in AGI: • Net business income earned in other states, and • Net rents and royalties from real property or tangible personal property located or used in another state. Business income that is taxed by Michigan and another state must be apportioned, including interest, dividends and capital gains. You must include Form MI-1040H. Income reported on the MI-4797 and carried to the MI-1040D is business income, potentially subject to apportionment. Capital gains from the sale of real property or tangible personal property located outside of Michigan must be adjusted on the MI-1040D. Line  14:  Compensation received for active duty in the U.S. Armed Forces included in AGI should be entered here and on Schedule W, Table 1. Enter only the taxable portion of Social Security and Military pay included on your U.S. Form 1040. Do not include total Social Security benefits or any Tier 1 and Tier 2 railroad retirement benefits. NOTE:  Compensation from the U.S. Public Health Service, contracted employee pay and civilian pay are not considered military pay. Line  15:  Renaissance Zone deduction. To be eligible you must meet all the following requirements: • Be a permanent resident of a Renaissance Zone designated prior to January 1, 2012, for at least 183 consecutive days • Be approved by your local assessor’s office • Not be delinquent for any State or local taxes abated by the Renaissance Zone Act • File an MI-1040 each year • Have gross income of $1 million or less. If you were a full-year resident of a Renaissance Zone, you may subtract all income earned or received. Unearned income, such as capital gains, may have to be prorated. If you lived in the Zone at least 183 consecutive days during 2020, subtract the portion of income earned while a resident of the Zone. If you are a part-year resident of a Zone, complete and include a Schedule NR with your MI-1040. (See “Note” on the bottom of the Schedule NR instructions, page 50.) Certain Renaissance Zones began to phase out in 2007. The tax exemption is reduced in increments of 25 percent during the Zone’s final three years of existence. If you are a resident of a Zone that is phasing out (check with your local unit of government), you must reduce your deduction as follows: • 25 percent for the tax year that is two years before the final year of designation as a Renaissance Zone • 50 percent for the tax year immediately preceding the final year of the designation as a Renaissance Zone • 75 percent for the tax year that is the final year of the designation as a Renaissance Zone. For additional information regarding qualifications for the Renaissance Zone deduction, contact your local assessor’s office. Line  16:  Subtract Michigan state and city income tax refunds and homestead property tax credit refunds that were included in AGI. If you did not itemize on your federal return for tax year 2019, your 2019 refunds should not be included in your AGI and should not be subtracted here. Note  to  farmers:  Subtract (to the extent included in AGI) the amount that your state or city income tax refund and homestead property tax credit exceeds the business portion of your homestead property tax credit. Line  17:  Michigan Education Savings Program (MESP). You may deduct, to the extent not deducted in calculating AGI, the total of all contributions less qualified withdrawals and rollovers (compute the contributions, withdrawals and rollovers separately for each account) made during 2020 by the taxpayer in the tax year to accounts established through the MESP (529 direct-sold program), including the MI 529 Advisor Plan (MAP). The deduction may not exceed $5,000 for a single return or $10,000 for a joint return per tax year. There are many 529 savings/investment programs nationwide, but Michigan only allows a tax deduction for contributions to the Michigan 529 programs: MESP, MAP and MET. Line  18:  Michigan Education Trust (MET). You may deduct the following: • If you purchased a MET 529 prepaid tuition contract during 2020, you may deduct the total contract price (including the processing fee). • If you made a charitable contribution to the MET Charitable Tuition Program during 2020, you may deduct the total contribution amount. You should have received a receipt from MET to confirm the amount. All charitable donations will go toward providing scholarships to former foster care students attending Michigan colleges. 13 • I f you purchased a MET payroll deduction, monthly purchase or pay-as-you-go contract, you may deduct the amount paid on that contract during 2020 (not including fees for late payments or insufficient funds). You will receive an annual statement from MET specifying this amount. • If you have terminated a MET contract, you may deduct the amount included in AGI as income to the purchaser. Line  19: Subtract the gross income subject to Michigan severance tax from the Michigan production of oil and gas or extraction of nonferrous metallic minerals to the extent included in AGI. Add back the related expenses on line 6. Include copies of applicable federal schedules. Line  20: Tax Agreement Tribes: A “Resident Tribal Member” (Member must be on the list submitted by their Tribe to the State of Michigan) of a federally recognized Indian tribe that has an active tax agreement with the State of Michigan may subtract certain income that is included in his or her AGI identified on line 10 of the MI-1040. Such exempt income may include income derived from wages, interest, and pension income. For a list of agreement tribes, go to www.michigan.gov/taxes and select “Individual Income Tax.” Under Special Filing Situations, select “Tax Information for Native Americans.” A list of tribes’ names will be available; click to access the tax agreement and proceed to Section IV. Non-Tax Agreement Tribes: If your tribe is not listed, your tribe does not have an active tax agreement with Michigan. Non-agreement members, see Revenue Administrative Bulletin 1988-47 for guidelines in determining exempt income that may be subtracted on line 20. NOTE: Michigan income earned while living outside of your Agreement Area (see your tribe’s agreement for a description of your Agreement Area) or Indian Country (as defined under 18 U.S.C. 1151 for Non-Agreement Tribes) may not be subtracted from Michigan AGI. Line  21:  Miscellaneous subtractions only include: • Any portion of a qualified withdrawal from an MESP account, including the MAP, or ABLE account to the extent included in federal AGI. NOTE: Any amounts not included in AGI or that are already deducted on the U.S. Form 1040 to arrive at AGI do not qualify for this subtraction. • Benefits from a discriminatory self-insured medical expense reimbursement plan, to the extent these reimbursements are included in AGI. • Losses from the disposal of property reported in the Michigan column of MI-1040D, line 13, or MI-4797, line 18b. • Amount used to determine the credit for elderly or totally and permanently disabled from U.S. Form 1040 Schedule R, line 19. Include a copy. • Holocaust victim payments. • Ordinary and necessary expenses not deducted in determining AGI and for carrying out a trade or business licensed as a recreational marihuana establishment under the Michigan Regulation and Taxation of Marihuana Act. Only subtract expenses that would have been deductible had section 280E of the Internal Revenue Code not been in effect. Expenses related to a trade or business licensed as a medical marihuana establishment may not be subtracted. 14 Miscellaneous subtractions do not include the following (this is not an all-inclusive list): • Retirement and pension benefits. See Form 4884 • Itemized deductions from U.S. Schedule A • Sick pay (except railroad sick pay included in AGI), disability benefits, and wage continuation benefits paid to you by your employer or by an insurance company under contract with your employer • Unemployment benefits included in AGI, except railroad unemployment benefits • Contributions to national or Michigan political parties or candidates • Proceeds and prizes won in State of Michigan regulated bingo, raffle, or charity games • Distributions from a deferred compensation plan received while a resident of Michigan • Lottery winnings. (Exception: installment payments from prizes won on or before December 30, 1988, may be subtracted.) Include installment gross winnings as reported on your Form W-2G, box 1, and enter on your Schedule W, Table 1. • Adjustments for bonus depreciation not included in AGI. Lines 22C and 22G: Benefits From Employment with a Governmental Agency Not Covered by the Federal Social Security Act (SSA). SSA exempt employment is not covered by the federal SSA, which means the worker did not pay Social Security taxes and is not eligible for Social Security benefits based on that employment. Almost all employment is covered by the federal SSA. The most common instances of retirement and pension benefits from employment that is not covered by Social Security are police and firefighter retirees, some federal retirees covered under the Civil Service Retirement System and hired prior to 1984, and a small number of other state and local government retirees. Federal retirees hired since 1984 and those covered by the Federal Employees’ Retirement System are covered under the SSA. A recipient who qualifies under both of the following conditions is entitled to a greater retirement or pension deduction or Tier 2 Michigan Standard Deduction. • Born between January 1, 1946 and January 1, 1959, or is born after December 31, 1952 and retired as of January 1, 2013 and • Receives, or whose spouse receives, retirement or pension benefits from employment with a governmental agency that was not covered by the federal SSA. Line 22C: Answer the following questions to determine if you should check box 22C. 1. W  as the older of the filer or spouse born between January 1, 1946 and January 1, 1959 and did they reach age 62? Yes: Continue to question 4. No: Continue to question 2. 2. Did the filer receive retirement or pension benefits from a deceased spouse born between January 1, 1946 and December 31, 1952? Yes: Continue to question 4. No: Continue to question 3. 3. Did the filer retire as of January 1, 2013? Yes: Continue to question 4. No: Stop. You are not eligible to check box 22C. 4. Did the filer receive retirement benefits from SSA exempt employment? Yes: Check box 22C. No: Continue to question 5. 5. Did the filer receive retirement benefits from SSA exempt employment as a surviving spouse? Yes: Check box 22C. No: Stop. You are not eligible to check box 22C. Line 22D: Check the box if you were born after 1952, were retired as of January 1, 2013 and also received retirement benefits from SSA exempt employment. Line 22G: Answer the following questions to determine if you should check box 22G. 1. Was the older of the filer or spouse born between January 1, 1946 and January 1, 1959 and did they reach age 62? Yes: Continue to question 4. No: Continue to question 2. 2. D  id the spouse receive retirement or pension benefits from a deceased spouse born between January 1, 1946 and December 31, 1952? Yes: Continue to question 4. No: Continue to question 3. 3. Did the spouse retire as of January 1, 2013? Yes: Continue to question 4. No: Stop. You are not eligible to check box 22G. 4. Did the spouse receive retirement benefits from SSA exempt employment? Yes: Check box 22G. No: Continue to question 5. 5. Did the spouse receive retirement benefits from SSA exempt employment as a surviving spouse? Yes: Check box 22G. No: Stop. You are not eligible to check box 22G. Line 22H: Check the box if your spouse was born after 1952, was retired as of January 1, 2013 and also received retirement benefits from SSA exempt employment. Line 23: Tier 2 Michigan Standard Deduction. If the older of you or your spouse (if married filing jointly) was born during the period January 1, 1946 through December 31, 1952, and reached the age of 67 before December 31, 2020, you are eligible for a deduction against all income and will no longer deduct retirement and pension benefits. The deduction is $20,000 for a return filed as single or married filing separately, or $40,000 for a married filing jointly return. If you checked either box 22C or 22G your standard deduction is increased by $15,000. If you checked both boxes 22C and 22G your standard deduction is increased by $30,000. The standard deduction is reduced by any amounts reported on line 11 and any military pay included on line 14. If you are a surviving spouse who has reached the age of 67, has not remarried, and claimed a subtraction for retirement and pension benefits on a return jointly filed with the decedent in the year they died, you are eligible for your standard deduction. However, you may elect to take the retirement and pension benefits subtraction based on your older deceased spouse’s year of birth subject to the limits available for a single filer. To elect the retirement and pension benefits subtraction instead of your standard deduction, see “Retirement Benefits Election for Tier 2 and Tier 3 Surviving Spouses” on page 18. You may also claim the Tier 2 Michigan Standard Deduction if the older of you or your spouse (if filing a joint return) was born during the period January 1, 1953 through January 1, 1954 and you or your spouse was retired as of January 1, 2013 and also received retirement benefits from SSA exempt employment. In most cases, taxpayers who are eligible to complete line 23 do not complete lines 24, 25 or 26. However, if a taxpayer is the unremarried surviving spouse of a decedent born prior to 1946 who also died after reaching age 65, check the box below line 26 to claim both the Tier 2 Michigan standard deduction on line 23 and a dividend/interest/capital gains deduction for investment income on line 26 (if applicable). Line 24: Tier 3 Michigan Standard Deduction. If the older of you or your spouse (if married filing jointly) was born during the period January 1, 1953 through January 1, 1954, and reached the age of 67 on or before December 31, 2020, you may deduct the personal exemption amount and taxable Social Security benefits, military compensation (including retirement benefits), Michigan National Guard retirement benefits and railroad retirement benefits included in adjusted gross income (AGI), or claim a deduction against all income, WORKSHEET 2: TIER 3 MICHIGAN STANDARD DEDUCTION Nonresidents and part-year residents, see instructions. 1. Enter $20,000 if single or married filing separately or $40,000 if married filing a joint return............................... 2. Military retirement benefits due to service in the U.S. Armed Forces or Michigan National Guard or taxable railroad retirement benefits included in AGI from Schedule 1, line 11.............. 3. Taxable Social Security benefits or military pay included in AGI from Schedule 1, line 14............................. 4. Enter the amounts from MI-1040, lines 9a and 9d........................................... 5. Add lines 2 through 4...................... 6. Subtract line 5 from line 1. If line 5 is greater than line 1, enter “0.” Enter the result here and carry to Schedule 1, line 24................................................. Note: Worksheet 2 has been set up such that a taxpayer claiming the Tier 3 Michigan Standard Deduction will still complete the personal exemption and applicable subtractions normally. 15 of $20,000 for a return filed as single or married filing separately, or $40,000 for a married filing joint return. To determine your deduction, complete Worksheet 2 and enter the result on this line. This worksheet ensures the taxpayer receives the maximum benefit allowed. Worksheet 2 has been set up such that a taxpayer claiming the Tier 3 Michigan Standard Deduction will still complete the personal exemption and applicable subtractions normally. If you are a surviving spouse who has reached the age of 67, has not remarried, and claimed a subtraction for retirement and pension benefits on a return jointly filed with the decedent in the year they died, you are eligible for your standard deduction. However, you may elect to take the retirement and pension benefits subtraction based on your older deceased spouse’s year of birth subject to the limits available for a single filer. To elect the retirement and pension benefits subtraction instead of your standard deduction, see “Retirement Benefits Election for Tier 2 and Tier 3 Surviving Spouses” on page 18. In most cases, taxpayers who are eligible to complete line 24 do not complete lines 23, 25 or 26. However, if a taxpayer is the unremarried surviving spouse of a decedent born prior to 1946 who also died after reaching age 65, check the box below line 26 to claim both the Tier 3 Michigan standard deduction on line 24 and a dividend/interest/capital gains deduction on line 26 (if applicable). Note: Nonresidents and part-year residents, complete Worksheet 2 as follows: Line 2: Enter total military retirement benefits due to service in the U.S. Armed Forces or Michigan National Guard or taxable railroad retirement benefits included in AGI. Do not enter only the portion attributable to Michigan. Line 3: Enter total taxable social security benefits or military pay included in AGI. Do not enter only the portion attributable to Michigan. Line 4: Multiply MI-1040, lines 9a and 9d by the percentage from Schedule NR, line 18. Line  25:  Qualifying retirement and pension benefits included in your AGI may be subtracted from income. Retirement and pension benefits are taxed differently depending on the age of the recipient. See “Which Benefits are Taxable”. You must include Form 4884. If you were born during the period January 1, 1946 through January 1, 1954, see lines 23 or 24. Line  26:  Senior citizens born prior to 1946 (or the unremarried surviving spouse of a decedent born prior to 1946 who also died after reaching age 65) may subtract interest, dividends, and capital gains included in AGI. This subtraction is limited to a maximum of $11,983 on a single return or $23,966 on a joint return, which must be reduced by any deduction for: • Military (including Michigan National Guard) retirement benefits from line 11 • Railroad retirement benefits from line 11 • Public and private retirement and pension benefits from line 25 • Amount used for the federal credit for the elderly and totally and permanently disabled from line 21. For further assistance, go to www.michigan.gov/incometax. Line 28: Michigan Net Operating Loss. You may only deduct the Michigan NOL. Your Michigan NOL carryforward entered on this line for the current year must already be reduced by the prior year’s adjustments as required under IRC 172 if those adjustments are attributable to Michigan (see MI-1045 instructions). You must include Form MI-1045 and all required documentation for each loss year, including the U.S. Form 1040 and supporting federal schedules and statements. General Information - Pension Schedule (Form 4884) What are Retirement and Pension Benefits Under Michigan law, qualifying retirement and pension benefits include most payments that are reported on a 1099-R for federal tax purposes. This includes defined benefit pensions, IRA distributions, and most payments from defined contribution plans. Payments received before the recipient could retire under the provisions of the plan or benefits from 401(k), 457, or 403(b) plans attributable to employee contributions alone are not retirement and pension benefits under Michigan law, are taxable, and are subject to withholding. Qualifying benefits include distributions from the following sources: • Pension plans that define eligibility for retirement and set contribution and benefit amounts in advance • Qualified retirement plans for the self-employed • Retirement distributions from a 401(k) or 403(b) plan attributable to employer contributions or attributable to employee contributions that result in additional employer contributions (e.g., matching contributions) 16 • I RA distributions received after age 59½ or described by Section 72(t)(2)(A)(iv) of the IRC (series of equal periodic payments made for life) • Benefits from any of the previous plans received due to a disability, or as a surviving spouse if the decedent qualified for the subtraction at the time of death and was born prior to January 1, 1953. For exceptions see “Retirement Benefits from a Deceased Spouse” on page 17. • Benefits paid to a senior citizen (age 65 or older) from a retirement annuity policy that are paid for life (as opposed to a specified number of years) • Foreign retirement and pension benefits that meet Michigan’s qualifications may also be eligible. Qualifying public benefits include distributions from the following sources: • The State of Michigan • Michigan local governmental units (e.g., Michigan counties, cities, and school districts) • Federal civil service.
Extracted from PDF file 2020-michigan-schedule-1-instructions.pdf, last modified December 2020

More about the Michigan Schedule 1 Instructions Individual Income Tax TY 2020

We last updated the Schedule 1 Instructions (Additions and Subtractions) in March 2021, so this is the latest version of Schedule 1 Instructions, fully updated for tax year 2020. You can download or print current or past-year PDFs of Schedule 1 Instructions 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 Instructions.

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Schedule 1 Additions and Subtractions

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Form Sources:

Michigan usually releases forms for the current tax year between January and April. We last updated Michigan Schedule 1 Instructions from the Department of Treasury in March 2021.

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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 Instructions

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2020 Schedule 1 Instructions

Schedule 1 Instructions

2019 Schedule 1 Instructions

Schedule 1 Additions and Subtractions Instructions


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