{ "batch": "6685-michigan-state-creator-tax-deductions", "articles": [ { "id": "learn_r6685_michigan_state_creator_tax_deductions_michigan_6685_c1", "category": "Business", "title": "Michigan: anchor", "summary": "ANCHOR: Michigan's individual income tax is the Income Tax Act of 1967, Act 281 of 1967, MCL Chapter 206, on the Michigan Legislature's MCL site.", "body": "ANCHOR: Michigan's individual income tax is the Income Tax Act of 1967, Act 281 of 1967, MCL Chapter 206, on the Michigan Legislature's MCL site.\n\nWhat Michigan Legislature (Michigan Compiled Laws) actually says:\n\n“AN ACT to meet deficiencies in state funds by providing for the imposition, levy, computation, collection, assessment, reporting, payment, and enforcement by lien and otherwise of taxes on or measured by net income”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-Act-281-of-1967", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Michigan Legislature (Michigan Compiled Laws)", "evidence_quote": "AN ACT to meet deficiencies in state funds by providing for the imposition, levy, computation, collection, assessment, reporting, payment, and enforcement by lien and otherwise of taxes on or measured by net income", "volatility": "low", "from_batch": "6685-michigan-state-creator-tax-deductions", "subject": "Michigan", "topic": "anchor", "applies_to_country": "US", "applies_to_scope": "MI", "tags": { "lane": "any", "stage": "any", "region": [ "us-mi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6685_michigan_state_creator_tax_deductions_michigan_6685_c2", "category": "Business", "title": "Michigan: IRC conformity", "summary": "MCL 206.12(3) defines the Internal Revenue Code as the IRC in effect on January 1, 2025, or, at the taxpayer's option, in effect for the tax year.", "body": "MCL 206.12(3) defines the Internal Revenue Code as the IRC in effect on January 1, 2025, or, at the taxpayer's option, in effect for the tax year.\n\nWhat Michigan Legislature (Michigan Compiled Laws) actually says:\n\n“(3) \"Internal revenue code\" means the United States internal revenue code of 1986 in effect on January 1, 2025 or at the option of the taxpayer, in effect for the tax year.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-12", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Michigan Legislature (Michigan Compiled Laws)", "evidence_quote": "(3) \"Internal revenue code\" means the United States internal revenue code of 1986 in effect on January 1, 2025 or at the option of the taxpayer, in effect for the tax year.", "volatility": "low", "from_batch": "6685-michigan-state-creator-tax-deductions", "subject": "Michigan", "topic": "IRC conformity", "applies_to_country": "US", "applies_to_scope": "MI", "tags": { "lane": "any", "stage": "any", "region": [ "us-mi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6685_michigan_state_creator_tax_deductions_michigan_6685_c3", "category": "Business", "title": "Michigan: conformity intent", "summary": "MCL 206.2(3) states the intent that Michigan income subject to tax equal federal taxable income except as the act provides otherwise.", "body": "MCL 206.2(3) states the intent that Michigan income subject to tax equal federal taxable income except as the act provides otherwise.\n\nWhat Michigan Legislature (Michigan Compiled Laws) actually says:\n\n“(3) It is the intention of this part that the income subject to tax be the same as taxable income as defined and applicable to the subject taxpayer in the internal revenue code, except as otherwise provided in this act.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-2", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Michigan Legislature (Michigan Compiled Laws)", "evidence_quote": "(3) It is the intention of this part that the income subject to tax be the same as taxable income as defined and applicable to the subject taxpayer in the internal revenue code, except as otherwise provided in this act.", "volatility": "low", "from_batch": "6685-michigan-state-creator-tax-deductions", "subject": "Michigan", "topic": "conformity intent", "applies_to_country": "US", "applies_to_scope": "MI", "tags": { "lane": "any", "stage": "any", "region": [ "us-mi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6685_michigan_state_creator_tax_deductions_michigan_6685_c4", "category": "Business", "title": "Michigan: starting point / federal AGI", "summary": "MCL 206.30(1) starts Michigan taxable income from federal adjusted gross income, subject only to listed adjustments; federal Schedule C business deductions therefore flow through.", "body": "MCL 206.30(1) starts Michigan taxable income from federal adjusted gross income, subject only to listed adjustments; federal Schedule C business deductions therefore flow through.\n\nWhat Michigan Legislature (Michigan Compiled Laws) actually says:\n\n“(1) \"Taxable income\" means, for a person other than a corporation, estate, or trust, adjusted gross income as defined in the internal revenue code subject to the following adjustments under this section:”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-30", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Michigan Legislature (Michigan Compiled Laws)", "evidence_quote": "(1) \"Taxable income\" means, for a person other than a corporation, estate, or trust, adjusted gross income as defined in the internal revenue code subject to the following adjustments under this section:", "volatility": "low", "from_batch": "6685-michigan-state-creator-tax-deductions", "subject": "Michigan", "topic": "starting point / federal AGI", "applies_to_country": "US", "applies_to_scope": "MI", "tags": { "lane": "any", "stage": "any", "region": [ "us-mi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6685_michigan_state_creator_tax_deductions_michigan_6685_c5", "category": "Business", "title": "Michigan: home office", "summary": "CONFORMITY: MCL 206.30 lists no home-office adjustment, so Michigan follows the federal home-office deduction as reflected in federal AGI; no state difference exists.", "body": "CONFORMITY: MCL 206.30 lists no home-office adjustment, so Michigan follows the federal home-office deduction as reflected in federal AGI; no state difference exists.\n\nWhat Michigan Legislature (Michigan Compiled Laws) actually says:\n\n“(1) \"Taxable income\" means, for a person other than a corporation, estate, or trust, adjusted gross income as defined in the internal revenue code subject to the following adjustments under this section:”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-30", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Michigan Legislature (Michigan Compiled Laws)", "evidence_quote": "(1) \"Taxable income\" means, for a person other than a corporation, estate, or trust, adjusted gross income as defined in the internal revenue code subject to the following adjustments under this section:", "volatility": "low", "from_batch": "6685-michigan-state-creator-tax-deductions", "subject": "Michigan", "topic": "home office", "applies_to_country": "US", "applies_to_scope": "MI", "tags": { "lane": "any", "stage": "any", "region": [ "us-mi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6685_michigan_state_creator_tax_deductions_michigan_6685_c6", "category": "Business", "title": "Michigan: Section 179 / depreciation", "summary": "CONFORMITY: MCL 206.30 contains no Section 179 or bonus-depreciation addback for individuals, so federal depreciation in AGI carries over (IRC as defined in MCL 206.12(3)); no separate state Section 179 amount.", "body": "CONFORMITY: MCL 206.30 contains no Section 179 or bonus-depreciation addback for individuals, so federal depreciation in AGI carries over (IRC as defined in MCL 206.12(3)); no separate state Section 179 amount.\n\nWhat Michigan Legislature (Michigan Compiled Laws) actually says:\n\n“(2) \"Gross income\" means gross income as defined in the internal revenue code.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-12", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Michigan Legislature (Michigan Compiled Laws)", "evidence_quote": "(2) \"Gross income\" means gross income as defined in the internal revenue code.", "volatility": "low", "from_batch": "6685-michigan-state-creator-tax-deductions", "subject": "Michigan", "topic": "Section 179 / depreciation", "applies_to_country": "US", "applies_to_scope": "MI", "tags": { "lane": "any", "stage": "any", "region": [ "us-mi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6685_michigan_state_creator_tax_deductions_michigan_6685_c7", "category": "Business", "title": "Michigan: self-employed health insurance", "summary": "CONFORMITY: the federal self-employed health-insurance deduction is an above-the-line adjustment in federal AGI, which MCL 206.30(1) adopts; Michigan has no separate state rule.", "body": "CONFORMITY: the federal self-employed health-insurance deduction is an above-the-line adjustment in federal AGI, which MCL 206.30(1) adopts; Michigan has no separate state rule.\n\nWhat Michigan Legislature (Michigan Compiled Laws) actually says:\n\n“(1) \"Taxable income\" means, for a person other than a corporation, estate, or trust, adjusted gross income as defined in the internal revenue code subject to the following adjustments under this section:”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-30", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Michigan Legislature (Michigan Compiled Laws)", "evidence_quote": "(1) \"Taxable income\" means, for a person other than a corporation, estate, or trust, adjusted gross income as defined in the internal revenue code subject to the following adjustments under this section:", "volatility": "low", "from_batch": "6685-michigan-state-creator-tax-deductions", "subject": "Michigan", "topic": "self-employed health insurance", "applies_to_country": "US", "applies_to_scope": "MI", "tags": { "lane": "any", "stage": "any", "region": [ "us-mi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6685_michigan_state_creator_tax_deductions_michigan_6685_c8", "category": "Business", "title": "Michigan: filing deadline", "summary": "MCL 206.315(1): individual returns are due on or before the 15th day of the fourth month after the close of the tax year (April 15 for calendar-year filers).", "body": "MCL 206.315(1): individual returns are due on or before the 15th day of the fourth month after the close of the tax year (April 15 for calendar-year filers).\n\nWhat Michigan Legislature (Michigan Compiled Laws) actually says:\n\n“shall render on or before the fifteenth day of the fourth month following the close of that taxable period to the department a return setting forth all of the following:”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-315", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Michigan Legislature (Michigan Compiled Laws)", "evidence_quote": "shall render on or before the fifteenth day of the fourth month following the close of that taxable period to the department a return setting forth all of the following:", "volatility": "low", "from_batch": "6685-michigan-state-creator-tax-deductions", "subject": "Michigan", "topic": "filing deadline", "applies_to_country": "US", "applies_to_scope": "MI", "tags": { "lane": "any", "stage": "any", "region": [ "us-mi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6685_michigan_state_creator_tax_deductions_michigan_6685_c9", "category": "Business", "title": "Michigan: extension", "summary": "MCL 206.311(4): a federal extension automatically extends the Michigan due date for an equivalent period, but estimated tax must be remitted.", "body": "MCL 206.311(4): a federal extension automatically extends the Michigan due date for an equivalent period, but estimated tax must be remitted.\n\nWhat Michigan Legislature (Michigan Compiled Laws) actually says:\n\n“if the taxpayer has been granted an extension or extensions of time within which to file a final federal return for a taxable year, the filing of a copy of the extension or extensions automatically extends the due date of the final return under this part for an equivalent period.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-311", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Michigan Legislature (Michigan Compiled Laws)", "evidence_quote": "if the taxpayer has been granted an extension or extensions of time within which to file a final federal return for a taxable year, the filing of a copy of the extension or extensions automatically extends the due date of the final return under this part for an equivalent period.", "volatility": "low", "from_batch": "6685-michigan-state-creator-tax-deductions", "subject": "Michigan", "topic": "extension", "applies_to_country": "US", "applies_to_scope": "MI", "tags": { "lane": "any", "stage": "any", "region": [ "us-mi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6685_michigan_state_creator_tax_deductions_michigan_6685_q1", "category": "Business", "title": "Michigan: Treasury guidance pages", "summary": "The Michigan Legislature provides guidance on the definition of taxable income and various deductions under Section 206.30 of the Michigan Compiled Laws.", "body": "The Michigan Legislature provides guidance on the definition of taxable income and various deductions under Section 206.30 of the Michigan Compiled Laws.\n\nWhat Michigan (official) actually says:\n\n“MCL - Section 206.30 - Michigan Legislature”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program", "source_type": "official", "source_link": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-30", "last_verified": "2026-10-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Michigan (official)", "evidence_quote": "MCL - Section 206.30 - Michigan Legislature", "volatility": "low", "from_batch": "6685-michigan-state-creator-tax-deductions", "subject": "Michigan", "topic": "Treasury guidance pages", "applies_to_country": "US", "applies_to_scope": "Michigan", "tags": { "lane": "any", "stage": "any", "region": [ "us-mi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6685_michigan_state_creator_tax_deductions_michigan_6685_q2", "category": "Business", "title": "Michigan: Treasury guidance pages", "summary": "Taxable income for individuals is defined as adjusted gross income with specific additions and deductions outlined in the statute.", "body": "Taxable income for individuals is defined as adjusted gross income with specific additions and deductions outlined in the statute.\n\nWhat Michigan (official) actually says:\n\n“\"Taxable income\" means, for a person other than a corporation, estate, or trust, adjusted gross income as defined in the internal revenue code subject to the following adjustments under this section:”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program", "source_type": "official", "source_link": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-30", "last_verified": "2026-10-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Michigan (official)", "evidence_quote": "\"Taxable income\" means, for a person other than a corporation, estate, or trust, adjusted gross income as defined in the internal revenue code subject to the following adjustments under this section:", "volatility": "low", "from_batch": "6685-michigan-state-creator-tax-deductions", "subject": "Michigan", "topic": "Treasury guidance pages", "applies_to_country": "US", "applies_to_scope": "Michigan", "tags": { "lane": "any", "stage": "any", "region": [ "us-mi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6685_michigan_state_creator_tax_deductions_michigan_6685_q3", "category": "Business", "title": "Michigan: Treasury guidance pages", "summary": "A personal exemption of $3,700.00 is subtracted for each personal and dependency exemption allowed.", "body": "A personal exemption of $3,700.00 is subtracted for each personal and dependency exemption allowed.\n\nWhat Michigan (official) actually says:\n\n“a personal exemption of $3,700.00 multiplied by the number of personal and dependency exemptions shall be subtracted in the calculation that determines taxable income.”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program", "source_type": "official", "source_link": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-30", "last_verified": "2026-10-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Michigan (official)", "evidence_quote": "a personal exemption of $3,700.00 multiplied by the number of personal and dependency exemptions shall be subtracted in the calculation that determines taxable income.", "volatility": "low", "from_batch": "6685-michigan-state-creator-tax-deductions", "subject": "Michigan", "topic": "Treasury guidance pages", "applies_to_country": "US", "applies_to_scope": "Michigan", "tags": { "lane": "any", "stage": "any", "region": [ "us-mi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6685_michigan_state_creator_tax_deductions_michigan_6685_q4", "category": "Business", "title": "Michigan: Treasury guidance pages", "summary": "Taxpayers may deduct retirement or pension benefits subject to limitations based on their date of birth.", "body": "Taxpayers may deduct retirement or pension benefits subject to limitations based on their date of birth.\n\nWhat Michigan (official) actually says:\n\n“Deduct the following to the extent included in adjusted gross income subject to the limitations and restrictions set forth in subsection (9), (10), or (11), as applicable:”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program", "source_type": "official", "source_link": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-30", "last_verified": "2026-10-24", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Michigan (official)", "evidence_quote": "Deduct the following to the extent included in adjusted gross income subject to the limitations and restrictions set forth in subsection (9), (10), or (11), as applicable:", "volatility": "low", "from_batch": "6685-michigan-state-creator-tax-deductions", "subject": "Michigan", "topic": "Treasury guidance pages", "applies_to_country": "US", "applies_to_scope": "Michigan", "tags": { "lane": "any", "stage": "any", "region": [ "us-mi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } } ] }