Michigan Worksheet for Married, Filing Separately and Divorced 5049

Worksheet for Married, Filing Separately and Divorced 5049
Worksheet for Married, Filing Separately and Divorced 5049Reset Form
Michigan Department of Treasury
5049 (Rev. 02-23)

Attachment 25
Issued under authority of Public Act 281 of 1967, as amended.

MICHIGAN Married Filing Separately and Divorced
or Separated Claimants Schedule, Form 5049
Filer’s First Name

M.I.

Tax Year (YYYY)

Last Name

Filer’s Full Social Security No. (Example: 123-45-6789)

PART 1: MARRIED FILING SEPARATELY AND SHARED A HOMESTEAD DURING THE YEAR
Skip to PART 3 if you are not including income from your spouse.

Enter dates as MM-DD-YYYY. (Example: 04-15-2023)
FROM:

TO:

1. Provide the dates you and your spouse shared a homestead
during the tax year.

PART 2: INCOME BREAKDOWN

Include only the portion of your income in column A and your spouse’s income in
column B for the period of time the homestead was shared.

A. Filer

B. Spouse

2. Wages, salaries, tips, sick, strike and SUB pay, etc. .......................................................

3. All interest and dividend income (including nontaxable interest).....................................

4. Net business income (including net farm income). If negative, enter “0”.........................

5. Net royalty or rent income. If negative, enter “0”. ............................................................

6. Retirement, pension, annuity, and IRA benefits...............................................................

7. Capital gains less capital losses......................................................................................

8. Alimony and other taxable income. Describe: _________________________________

9. Social Security, SSI, and/or railroad retirement benefits. ................................................

10. Child support and foster parent payments.......................................................................

10.

11. Unemployment compensation. ........................................................................................

11.

12. Gifts received or expenses paid on your behalf ..............................................................

12.

13. Other nontaxable income. Describe: ________________________________________

13.

14. Workers’/veterans’ disability compensation/pension benefits..........................................

14.

15. FIP and other MDHHS benefits (do not include food assistance). ..................................

15.

16. Other adjustments. Describe: ____________________________________________

16.

17. Medical insurance/HMO premiums you paid for you and your family .............................

17.

18. Total. For each column, add lines 2 through 15 then subtract lines 16 and 17..............

18.

PART 3: EXPLANATION (If you did not include income from your spouse, provide an explanation.)

Instructions for Married Filing Separately
and Divorced or Separated Claimants Schedule (Form 5049)
This form is intended to assist you to correctly calculate
total household resources for the Homestead Property
Tax Credit (MI-1040CR or MI-1040CR-2) or Home
Heating Credit (MI-1040CR-7) when married filing
separately or divorced during the tax year.
Instructions for the income breakdown can be found
in the following booklets: MI-1040, MI-1040CR-2 or
MI-1040CR-7.
Example 1
Jackie and John are married filing separately and
maintained separate homesteads all year. Jackie is filing
for a Homestead Property Tax Credit. Since they did not
share a homestead during the year she would not need to
include John’s income and would skip to Part 3 of Form
5049. She would complete the explanation box in Part 3
indicating that she maintained a separate homestead all
year.
Example 2
Karl and Cathy separated on October 2, 2023. Cathy
continued to live in the home and Karl moved to an
apartment on October 2. They file federal and State
returns as married filing separately.
• Cathy earned $20,000 of wages evenly throughout the
year.
• Karl earned $25,000 of wages evenly throughout the
year.
• They lived together for 274 days.
Step 1: Calculate the prorated total household resources
for each spouse for the 274 days they lived together.
Divide each spouse’s total income by 365 days, then
multiply that figure by 274.
Cathy ($20,000/365) x 274 = $15,014
Karl ($25,000/365) x 274 = $18,767

Karl’s Form 5049

When completing Part 1, Karl would enter 01-01-2023
in the FROM box and enter 10-01-2023 in the TO box.
He would continue to Part 2 and would enter his income
for the period the homestead was shared on line 2 in
column A, which would be $18,767. He would enter
Cathy’s income for the period the homestead was shared
on line 2 in column B, which would be $15,014. Karl
would total columns A and B on line 18.

Cathy’s Form 5049

When completing Part 1, Cathy would enter
01-01-2023 in the FROM box and enter 10-01-2023 in the
TO box. She would continue to Part 2 and would enter
her income for the period the homestead was shared on
line 2 in column A, which would be $15,014. She would
enter Karl’s income for the period the homestead was
shared on line 2 in column B, which would be $18,767.
Cathy would total columns A and B on line 18.
Step 2: Before continuing to their Homestead Property
Tax Credit claims, Karl and Cathy would review the
example under “Separated or Divorced in 2023” in
the MI-1040 Instruction Book as well as Michigan
Homestead Property Tax Credits for Separated or
Divorced Taxpayers (Form 2105).
Example 3
Ron and Tabatha are married filing separately and shared
a homestead for the entire year. The couple decides that
Ron will claim the Homestead Property Tax Credit and
Tabatha will not.
• Ron earned $25,000 of wages for the year.
• Tabatha earned $7,000 of wages for the year and $500
of interest.
When completing Part 1 of Form 5049, Ron would enter
01-01-2023 in the FROM box and 12-31-2023 in the TO
box.
In column A, Ron would enter $25,000 on line 2,
representing the income he earned while they shared a
homestead (the entire year), and $25,000 on line 18. In
column B, he would report $7,000 of Tabatha’s wages on
line 2 and $500 of her interest on line 3, representing the
income she earned while they shared a homestead (the
entire year). Ron would total column B and enter $7,500
on line 18. He would carry the amount from line 18,
column B, to the “Other nontaxable income” line on his
MI-1040CR with a description of “Form 5049.” He would
check the box for “Married filing separately” on his
MI-1040CR.

Extracted from PDF file 2023-michigan-form-5049.pdf, last modified January 2014

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More about the Michigan Form 5049 Individual Income Tax TY 2023

This form is to be filled out by those who are married and filing separately and for those who are divorced. Form 5049 requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Worksheet for Married, Filing Separately and Divorced 5049 in January 2024, so this is the latest version of Form 5049, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 5049 directly from TaxFormFinder. You can print other Michigan tax forms here.

Other Michigan Individual Income Tax Forms:

TaxFormFinder has an additional 97 Michigan income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form MI-1040CR	Homestead Property Tax Credit Claim Tax Credit
Form MI-1040CR-7	Home Heating Credit Claim Tax Credit
Form MI-1040	Individual Income Tax Return Tax Return
Schedule W	Withholding Tax Schedule
Form MI-1040ES	Estimated Individual Income Tax Voucher Estimated

Download all MI tax forms 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 Form 5049 from the Department of Treasury in January 2024.

Show Sources >

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 Form 5049

We have a total of ten past-year versions of Form 5049 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 5049