2019 Form 3423, Page 2 of 2
2019 MICHIGAN Schedule 1 Additions and Subtractions
Filer’s First Name M.I. Last Name
Filer’s Full Social Security No. (Example: 123-45-6789)
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 benets due to service in the
U.S. Armed Forces or Michigan National Guard, or taxable railroad retirement benets
............. 11.
12. Gains from federal column of Michigan MI-1040D and MI-4797.............................................. 12.
13. Income attributable to another state. Explain type and source:________________________ 13.
14. Taxable Social Security benets or military pay (not retirement) included on MI-1040, line 10 .. 14.
15. Income earned while a resident of a Renaissance Zone (see instructions). ............................... 15.
16.
Michigan state and local income tax refunds received in 2019 and included
on MI-1040, line 10...................................................................................................................... 16.
17.
Michigan Education Savings Program, MI 529 Advisor Plan, and Michigan Achieving a Better
Life Experience Program............................................................................................................ 17.
18. Michigan Education Trust . ......................................................................................................... 18.
19. Oil, gas, and nonferrous metallic minerals income (Michigan sourced) included in AGI............ 19.
20.
Resident Tribal Member income exempted under a State/Tribal tax agreement or
pursuant to Revenue Administrative Bulletin 1988-47................................................................ 20.
21. Miscellaneous subtractions (see instructions). Describe:______________________________ 21.
Deduction Based on Year of Birth
00
00
00
00
00
00
00
00
00
00
00
00
Complete 22A through 22F if claiming the Michigan Standard Deduction, the retirement benets deduction or the senior investment income
deduction on lines 23, 24 or 25. Check box(es) 22C and/or 22F only if you or your spouse received retirement benets from employment with
a governmental agency not covered by the federal Social Security Act (SSA exempt employment). See instructions before continuing.
22.
23.
Michigan Standard Deduction. Complete this line ONLY 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 on or before December 31, 2019. Do not complete lines 24 and 25.............
24.
Retirement benets. Enter amount from line 16, 27, 28 or 29 of Form 4884, Michigan
Pension Schedule. Include Form 4884.....................................................................................
25.
Dividend/interest/capital gains deduction for taxpayers 74 years and older. Deduction is
limited to $11,771 for single or married ling separately lers and $23,542 for joint lers, less
FILER
A.
Year of Birth
(19xx)
B.
Age
(as of 12-31-2019)
C.
Check if ler received
benets from SSA exempt
employment
SPOUSE
D.
Year of Birth
(19xx)
E.
Age
(as of 12-31-2019)
F.
Check if spouse received
benets from SSA exempt
employment
23.
24.
25.
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.
26. Subtotal. Add lines 10 through 25 ............................................................................................. 26.
27.
2019 Michigan NOL Deduction. Enter amount from line 11 or 12 of Form 5674, Michigan Net
Operating Loss Deduction. Include Form 5674 ........................................................................ 27.
28. Total Subtractions. Add lines 26 and 27. Enter here and on MI-1040, line 13......................... 28.
If additions do not apply, only submit page 2 of the Schedule 1 with your return.
any deduction for retirement benets (see instructions)..............................................................
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00
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