What are examples of Other Subtractions?
- Any part of a qualified withdrawal from an Michigan Education Savings Program (MESP) account included in AGI
- 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.
- Net income from Michigan gas and oil royalty interest or working interest that is subject to Michigan severance tax.
- Holocaust victim payments
You may NOT subtract:
- 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
- Both the gross income and related expenses from oil and gas production if the gross income was subject to severance tax
- Distributions from a retirement or pension plan contributed to a qualified charitable organization
- 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.
