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Michigan Additions and Subtractions
Extracted from PDF file 2023-michigan-schedule-1.pdf, last modified November 2012Additions and Subtractions
Reset Form Michigan Department of Treasury 3423 (Rev. 09-23), Page 1 of 2 Issued under authority of Public Act 281 of 1967, as amended. 2023 MICHIGAN Schedule 1 Additions and Subtractions 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 expense. Enter amount from line 20 of Form 5889, Michigan Report of Oil, Gas, and Nonferrous Metallic Minerals Extraction - Income and Expenses 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 2023 and included on MI-1040, line 10 including your allocated share of refund received from an electing flow-through entity .............. 16. 17. Michigan Education Savings Program, MI 529 Advisor Plan, and Michigan Achieving a Better Life Experience Program. ............................................................................................................ 17. 00 18. Michigan Education Trust . .......................................................................................................... 19. Oil, gas, and nonferrous metallic minerals income. Enter amount from line 7 of Form 5889, Michigan Report of Oil, Gas, and Nonferrous Metallic Minerals Extraction - Income and Expenses 20. Resident Tribal Member income exempted under a State/Tribal tax agreement or pursuant to Revenue Administrative Bulletin 1988-47................................................................. 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. ................................................ 18. 00 19. 00 20. 00 21. 00 22. MRTMA/marihuana expense subtraction. ................................................................................... 22. 00 23. Miscellaneous subtractions (see instructions). Describe:______________________________ 23. 00 + 0000 2023 09 01 27 4 00 00 Continue on page 2. 2023 Form 3423, Page 2 of 2 2023 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 24A through 24H if claiming the Michigan Standard Deduction, the retirement benefits deduction or the senior investment income deduction on lines 25, 26, 27, or 28. Check box(es) 24C and/or 24G 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. 24. A. Year of Birth (19xx) B. Age as of 12-31-2023 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 12-31-2023 25. 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 26, 27 or 28................................................................ 25. 26. 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, 1957, and reached age 67 on or before December 31, 2023. Do not complete lines 25, 27 or 28......................... 26. 27. Retirement benefits. Enter amount from line 16, 17, 18 or 19 of Form 4884, Michigan Pension Schedule. Include Form 4884 ..................................................................................... 27. 28. Dividend/interest/capital gains deduction for taxpayers 78 years and older. This deduction is limited to $13,712 on a single return or $27,424 on a joint return, and must be reduced by any deduction for retirement benefits (see instructions)..................................................................... 28. 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. 29. Subtotal. Add lines 10 through 28 .............................................................................................. 29. 30. 2023 Michigan NOL Deduction. Enter amount from line 11 or 12 of Form 5674, Michigan Net Operating Loss Deduction. Include Form 5674 ......................................................................... 30. 00 31. Total Subtractions. Add lines 29 and 30. Enter here and on MI-1040, line 13.......................... 31. 00 + 0000 2023 09 02 27 2 00
2023 Michigan Schedule 1 Additions and Subtractions
More about the Michigan Schedule 1 Individual Income Tax TY 2023
We last updated the Additions and Subtractions in January 2024, so this is the latest version of Schedule 1, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule 1 directly from TaxFormFinder. You can print other Michigan tax forms here.
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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 January 2024.
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 twelve 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:
2023 Schedule 1
2023 Michigan Schedule 1 Additions and Subtractions
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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