What are examples of Other Subtractions?

  • Any portion of a qualified withdrawal from an MESP account, including the MAP, 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 the 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
  • Amount used to determine the credit for elderly or totally and permanently disabled from U.S. Form 1040A or U.S. Form 1040 Schedule R
  • Holocaust victim payments

You may NOT subtract:
  • Pension and retirement benefits should not be subtracted here. We'll ask you about your retirement income separately.
  • Itemized deductions from U.S. Schedule A
  • Sick pay, 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 show on your Schedule W, Table 1, in the appropriate box.

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