How do I enter my Michigan's Special Exemptions?

Michigan allows certain taxpayers to claim additional exemptions beyond the standard personal exemptions. These special exemptions are entered in the Basic Information section of the Michigan return and may reduce Michigan taxable income.

Program Entry

Michigan Return → Basic Information

Blind, Deaf, Disabled, Hemiplegic, paraplegic, quadriplegic or Totally and Permanently Disabled Exemptions

Michigan provides an additional exemption for taxpayers and spouses who are:

• Blind
• Deaf
• Disabled
• Totally and permanently disabled

Taxpayer

Select Yes if the taxpayer qualifies for one or more of these conditions.

Spouse

If filing a joint return, select Yes if the spouse qualifies.

Note: If you reached age 66 by February 28 of the tax year, you generally may not claim both the senior exemption and the totally and permanently disabled exemption.

Dependents Qualifying for a Special Exemption

Number of Dependents Who Qualify for the Special Exemption

Enter the number of dependents listed on the return who qualify for Michigan's special exemption.

The dependent must meet Michigan's requirements for the additional exemption.

Qualified Disabled Veterans

Number of Qualified Disabled Veterans Listed on Your Return

Michigan allows an additional exemption for qualifying disabled veterans.

Enter the number of taxpayers on the return who qualify for this exemption.

Supporting documentation should be retained with your tax records.

Certificates of Stillbirth

Number of Certificates of Stillbirth from MDHHS

Michigan provides an exemption for a qualifying stillbirth for which a Certificate of Stillbirth has been issued by the Michigan Department of Health and Human Services (MDHHS).

Enter the number of qualifying certificates.

How Does This Affect My Return?

Special exemptions may:

• Reduce Michigan taxable income.
• Lower Michigan tax liability.
• Increase a Michigan refund.

The amount of the benefit depends on the number and type of exemptions claimed.

Notes

• Most personal information transfers automatically from the federal return.
• Only claim exemptions for which you meet Michigan's eligibility requirements.
• Keep documentation supporting any disability, veteran, dependent, or stillbirth exemption claimed.
• Additional exemptions may be available for both the taxpayer and spouse when filing a joint return.