Below is a list of income that should be added to your Michigan return if applicable:
Interest and Dividend Obligations from States other than Michigan:
Residents must report 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.
Program Entry
- State Section
- Michigan Return
- Edit
- Additions to Income
For additional information pertaining to Michigan Additions to Income, please click here.