To enter your Michigan Special Exemptions, please go to:
- State
- Edit your Michigan Return
- Basic Information
On this page, you will select any special exemption for taxpayer or spouse and then include the number of dependents that qualify for special exemptions.
What are Michigan's Special Exemptions?
Michigan allows taxpayers to claim special exemptions if they qualify. You may qualify for one of these special exemptions if you, your spouse, or one of your dependents are one of the following:
- Deaf
- Blind
- Hemiplegic
- Paraplegic
- Quadriplegic
- Totally or Permanently Disabled
You may only claim one special exemption per person if it applies to you, your spouse, and your dependents; the special exemption allowance is $2,900.
NOTE: For the 2022 tax year, the exemption allowances for the personal and stillbirth exemptions are $5,000.
What if I am a Qualified Disabled Veteran?
If the taxpayer, spouse or dependent of the taxpayer is a qualified disabled veteran, they may claim a $400 exemption in addition to the other exemptions. The exemption for a disabled veteran cannot be claimed on another tax return.
You can enter these special exemptions within your account by going to:
- State Section
- Michigan Return
- Edit
- Basic Information
For additional information please refer to the instructions for Form MI-1040.