Below is a list of income that should be added to your Michigan return if applicable:
Interest and Dividend Obligations Other than Michigan:
List any gross interest, dividends, and income from other obligations or securities from any other state besides Michigan. You must add this income even if it comes from a partnership, S Corporation, estate or trust. Not available to nonresidents.
Other Losses Attributable to Other States:
Losses from a business property not located in Michigan. If business is taxed by both Michigan and another state, you must allocate the loss.
Self-Employment Tax:
Add back the deduction for self-employment tax taken on the federal return and your share of city income tax paid on a K-1.
Federal Net Operation Loss Deduction:
Amount of Net Operating Loss (NOL) deduction (NOL carryforward) used to reduce AGI. (part year residents- see instructions)
Other Additions to Federal AGI:
- Nonqualified MESP withdrawals
- Refund received from a Michigan Education Trust (MET) contract.
Oil and Gas Expenses Deducted to Arrive at AGI:
Enter the amount claimed for expenses on the federal return related to the production of oil and gas or extraction of minerals.
To enter these additions on your Michigan return, follow the steps below:
- State Section
- Edit
- Additions to Income
For additional information pertaining to Michigan Additions to Income, please click here.