TAXPAYER’S GUIDE TAXPAYER’S GUIDE MICHIGAN for the 2025 tax year

Dear Taxpayer: This booklet contains information for your 2026 Michigan property taxes and 2025 individual income taxes, homestead property tax credits, farmland and open space tax relief, and home heating credit program. For the 2025 income tax returns, the individual income tax rate for Michigan taxpayers is 4.25 percent, and the personal exemption is $5,800 for each taxpayer and dependent. An additional personal exemption is available if you are the parent of a stillborn child delivered in 2025. The state also provides an additional $3,400 exemption for each tax filer or dependent in the household who is deaf, paraplegic, quadriplegic, hemiplegic, totally and permanently disabled, or blind. An additional $500 exemption is available for each disabled veteran in the household. This year, federal and state income tax returns are due April 15, 2026. Most taxpayers may request that their income tax refund be directly deposited into a U.S. financial account of their choice. To request direct deposit, fill out the direct deposit portion of the MI-1040, MI-1040CR, or MI-1040CR-2 or file Form 3174 and attach it to the state income tax form. The information contained in this booklet may ease the burden of filling out state tax forms and may even save some taxpayers money. However, this booklet is not designed to provide line-by-line instructions for filling out state income tax forms. Please refer to the Michigan Department of Treasury’s income tax instruction booklets for line-by-line guidance. You may also want to consult with a tax professional for further assistance.

TABLE OF CONTENTS

Michigan Property Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Property Tax Assessment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Appealing a Tax Assessment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Property Tax Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Tax Deferments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Significant 2026 Property Tax Dates . . . . . . . . . . . . . . . . . . . . . . . . 5

Michigan Individual Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Tax Information for Tax Year 2025 . . . . . . . . . . . . . . . . . . . . . . . . . 8 State Income Tax Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Additions and Subtractions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Tax Calculation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 State Income Tax Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Homestead Property Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . 10 Examples of Computing the Credit . . . . . . . . . . . . . . . . . . . . . 13 Filing the Homestead Property Tax Credit . . . . . . . . . . . . . . . 13 Home Heating Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Standard Method . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Alternative Method . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Receiving the Home Heating Credit . . . . . . . . . . . . . . . . . . . . 15 Earned Income Tax Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Farmland Preservation Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . 16 Voluntary Contributions Schedule . . . . . . . . . . . . . . . . . . . . . . . . 16 Filing Income Tax Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

2025 Individual Income Tax Forms Individual Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 Schedule 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 Pension Schedule Voluntary Contributions Schedule Homestead Property Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 Homestead Property Tax Credit for Veterans and Blind People . . . 52 Farmland Preservation Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . 48 Home Heating Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56

The assistance of the Michigan Depart­ment of Treasury is acknowledged for its role in the preparation of this publication. This information is provided free to Michigan citizens and is not for resale or profit. Prepared by the Michigan Legislature January 2026

1 MICHIGAN PROPERTY TAX The general property tax has traditionally been an important part of our state’s tax structure. Money raised through property taxes goes toward financing local services, such as police and fire protection; public education; the operation of city, village, township, and county governments; and special projects such as sewers, streets, and parks. All property taxes collected by local units of government, other than the state education tax which is sent to the state School Aid Fund for distribution, are kept locally, and no other part of that revenue is sent to or used by the state. PROPERTY TAX ASSESSMENT Property subject to taxation by local units of government is classified as either real or personal property. Real property consists of land and any improvements to the land, such as buildings or water and sewer facilities. Personal property includes tangible items such as furniture, machines, and equipment belonging to a business, and those items not permanently attached to land or buildings. Generally, residential personal property is exempt from taxation. The process for determining a property owner’s tax bill begins with calculating the property’s assessed value. The “assessed value” of real property is the value placed upon the property by the local assessment officer. Each parcel of real property in Michigan has three valuations: assessed value, state equalized value, and taxable value. The Michigan Constitution requires that property be assessed uniformly at a rate not to exceed 50 percent of true cash value. True cash value is the usual selling price that the property would bring on the local market. Property assessment is an annual, three-step process. • First, the local assessor determines the assessed value of property based on the condition of the property on December 31 of the previous year. This is 50 percent of what the assessor determines to be the market price. If the property is covered by a conservation easement, the local assessor may take the easement into account in determining the assessed value. Conservation easements are voluntary restrictions on future development on the property. • Second, the board of commissioners in each county equalizes, or applies an adjustment factor, to ensure that property owners in all cities, townships, villages, or school districts in the county pay their fair share of that unit’s taxes. Equalization serves to bring the total valuation across assessing units as close to the 50 percent level as possible. • Third, the State Tax Commission applies an adjustment factor to the county assessments to bring the total valuation across counties as close to the 50 percent level as possible. This process produces the property’s state equalized value, or SEV. While equalization results in the determination of the property’s state equalized value, the taxable value is what is used to calculate property taxes. For property acquired in the previous year, the SEV is the property’s taxable value. For each continued year of ownership, taxable value is the lesser of (1) the previous year’s taxable value minus losses, adjusted for inflation or 5 percent, whichever is less, plus new property improvements or (2) that year’s SEV. In other words, any increase in taxable value from one year to the next is capped at the rate of inflation or 5 percent, whichever is less, except for new construction. The inflation rate for 2025 was 2. 7 percent so the inflation rate used to calculate 2026 taxable values is 2. 7 percent. When a property is transferred, the cycle starts anew, and the following year’s SEV becomes the property’s taxable value, eliminating the cap of the rate of inflation or 5 percent. This often triggers a “pop-up” in taxes due. A transfer of ownership occurs when a title or present interest in the property is transferred through conveyance by deed, land contract, trust, distribution under a will, certain leases, or other mechanisms. Transfers of property from one spouse to the other or from a decedent to a surviving spouse, among other exceptions, are not considered a transfer of ownership. In addition, transfers of residential property to an immediate family member are exempted from the pop-up if the property is not used for any commercial purpose following conveyance. The pop-up from taxable value to SEV does not apply when eligible farmland is transferred to new owners. When someone purchases eligible farmland and files an affidavit testifying that the property will remain in agricultural use, the transfer will not trigger the pop-up. Transfers of land subject to a conservation easement are also exempted from the pop-up. A TAXPAYER’S GUIDE

2 A TAXPAYER’S GUIDE PRINCIPAL RESIDENCE EXEMPTION A principal residence is exempt from taxes levied by a local school district for operating purposes of up to 18 mills. A homeowner’s principal residence is defined as “the 1 place where an owner of the property has his or her true, fixed, and permanent home to which, whenever absent, he or she intends to return and that shall continue as a principal residence until another principal residence is established. ” Property owners may claim only one exemption. A married couple, filing income tax returns jointly, are generally entitled to no more than one principal residence exemption. However, there are exceptions to these rules. The law allows a temporary, additional exemption for up to three years on an unoccupied homestead listed for sale. Homeowners with a principal residence exemption currently residing in a nursing home, assisted living facility, or other location while convalescing and members of the armed services absent on active duty may maintain the exemption so long as they continue to own and maintain the property, they do not establish a new primary residence, and the property is not used for most commercial and business purposes. A homeowner who vacates their home because of damage or destruction may maintain the exemption for up to three years as long as they demonstrate an intent to move back in. To be eligible for the homeowner’s principal residence property exemption, a taxpayer must file an affidavit with the local tax collecting unit on or before June 1 for an exemption from the immediately succeeding summer tax levy and November 1 for an exemption from the immediately succeeding winter tax levy. Once filed, exemptions are valid in future years until rescinded. A denial of this exemption may be appealed to the Michigan Tax Tribunal. The appeal must be filed within 35 days from date of notice. FARMLAND (QUALIFIED AGRICULTURAL) PROPERTY EXEMPTION Farmland may be exempt from taxes levied by a local school district for operating purposes of up to 18 mills. Farmland must be determined to be Qualified Agricultural Property. The state has defined Qualified Agricultural Property as “unoccupied property and related buildings classified as agricultural, or other unoccupied property and related buildings located on that property devoted primarily to agricultural use. ” If a property is classified as agricultural for assessment purposes, a property owner does not need to take any action to receive the exemption, unless requested by the local assessor. Otherwise, a property owner must claim an exemption by filing an affidavit with the local tax collecting unit on or before May 1. In some cases, a partial exemption may be approved if part of the property is used for non-agricultural purposes. An exemption remains in place unless withdrawn or until rescinded. A denial of an exemption may be appealed to the local Board of Review. A Board of Review decision may be appealed to the Michigan Tax Tribunal within 35 days from the decision. POVERTY EXEMPTION A person may be eligible to request a poverty exemption from property taxes if they, at a minimum, own and occupy the property as their homestead, demonstrate evidence of ownership and identification, and meet poverty income standards. The local Board of Review makes the determination if the exemption should be granted or denied based on the guidelines for both income and asset levels adopted by the local unit of government. To be eligible for an exemption for the current year, a homeowner must apply to the local assessing unit after January 1 but before the day prior to the last day of the Board of Review. Homeowners may also claim a poverty exemption for the prior year, if eligible. Local assessing units can pass resolutions allowing taxpayers on a fixed income to maintain their exemption first claimed in 2021, 2022, or 2023 without annual reapplications for three additional years. Taxpayers should check with their local taxing unit to determine whether this applies to their tax bill. March Board of Review denials may be appealed to the Michigan Tax Tribunal. July and December Board of Review denials must be appealed to the Michigan Tax Tribunal within 35 days of the July or December Board of Review’s decision. DISABLED VETERANS EXEMPTION Property owned and used as a homestead by a disabled and honorably discharged veteran is exempt from Michigan property taxes. To be eligible for this exemption, a disabled veteran must be determined by the U. S. Department of Veterans Affairs to be permanently or totally disabled as a result of military service and entitled to veterans’ benefits at the 100 percent rate, have a certificate from the U. S. Veterans Administration certifying that they are receiving or have received pecuniary assistance due to disability for special adaptive housing, or be

3 A TAXPAYER’S GUIDE rated by the U. S. Department of Veterans Affairs as individually unemployable. This exemption is also available to an unremarried surviving spouse of a disabled veteran. The unremarried surviving spouse of a qualified disabled veteran can also claim this exemption even after they move to a new homestead following the passing of their spouse. The local assessor will either approve or reject the exemption. If a taxpayer’s claim is rejected due to a qualified error, the July or December Board of Review may grant an exemption. A written denial by the local assessor may be appealed by completing and submitting a petition to the Michigan Tax Tribunal within 35 days of the date of the denial. A decision by the July or December Board of Review may be appealed by completing and submitting a petition to the Michigan Tax Tribunal within 35 days of the July or December Board of Review’s written decision. FARMLAND DEVELOPMENT RIGHTS AGREEMENT OR EASEMENT EXEMPTION Property owners who own farmland covered by a development rights agreement or easement with the state are exempt from special assessments for sanitary sewers, water, lights, and nonfarm drainage on land covered by the agreement or easement. The exemption does not apply to assessments in place prior to entering into an agreement or easement. In addition, the property owner cannot take advantage of the services financed through the assessment on the exempted land and may be required to pay the assessment if the agreement or easement is ended. APPEALING A TAX ASSESSMENT THE LOCAL BOARD OF REVIEW If a taxpayer disagrees with the assessed value, taxable value, or taxable status of property, he or she may appeal to the local Board of Review. Each city or township may have its own Board of Review or appoint a joint Board of Review with neighboring communities. Township Boards of Review are comprised of three, six, or nine voters who are appointed by the township board. The size, composition, and appointment of city Boards of Review vary according to requirements of their respective city charters. Boards of Review meet in the week containing the second Monday in March to hear protests. Boards of Review also meet in July and December to correct qualified errors in the roll, including adjustments for property incorrectly listed as having had a transfer of ownership or certain other errors regarding the taxable status of the property. These meeting dates are also used for disputes over claims for the homeowner’s poverty exemption, disabled veterans status, and initial farmland property exemptions. Denied principal residence exemptions are appealed directly to the Michigan Tax Tribunal, which must be filed within 35 days of denial. Corrections may be made for the year in which the appeal was filed and, in some cases, for up to three immediately preceding years. Places and times of Board of Review meetings should be posted in the local newspaper. THE MICHIGAN TAX TRIBUNAL To make an appeal at the state level, a taxpayer must have first locally appealed an assessment of residential or agricultural property. If not satisfied with the judgment of the Board of Review, a taxpayer may appeal the decision to the Michigan Tax Tribunal, an independent body which has the power to hear appeals of judgments of the local Boards of Review. (Assessment classifications are appealed to the State Tax Commission. ) The tribunal has seven members appointed by the Governor and confirmed by the Michigan Senate. To appeal a 2026 assessment to the Michigan Tax Tribunal, an appeal must be filed on or by July 31, 2026 for residential or agricultural property and on or by May 31, 2026 for other property. The Residential and Small Claims Division of the Michigan Tax Tribunal hears appeals of valuation of residential and agricultural property and appeals of agricultural and homeowner’s principal residence exemptions. An appeal must be filed within 35 days after the assessor, county treasurer, or county equalization director denies a claim for an exemption. An appeal of a claim for a poverty exemption must be filed by July 31, if the claim was denied at the March Board of Review. A claim must be filed within 35 days if the July or December Board of Review (meetings held to correct errors in the roll) denies a claim of exemption.

4 A TAXPAYER’S GUIDE A filling fee may be required for an appeal. There is no fee for the filing of an appeal of a poverty exemption denial or contesting a property’s SEV or taxable value if the property is covered by a principal residence exemption of at least 50 percent. The fees for filing other property tax appeals vary depending on the type of appeal and the amount of SEV or taxable value in contention, whichever is greater, with a minimum of $25. 00. To initiate an appeal to the Michigan Tax Tribunal, the property owner must file a petition with the Tribunal’s Small Claims Division. Petition forms can be found on the Michigan Tax Tribunal’s Small Claims Division website, michigan. gov/taxtrib/small-claims. The Tribunal no longer accepts letters to initiate appeals. PROPERTY TAX RATES The tax rate, or millage, is the number of tax dollars the taxpayer must pay for each $1,000 of taxable value. This rate varies by local unit, but certain statewide constitutional and statutory restrictions exist. The rate may not exceed 15 mills ($15 per $1,000), split between a taxpayer’s county, township, and intermediate school district, except in counties in which voters have approved rates of up to 18 mills. Excluded from these limitations are: • Debt service taxes for all debts of local units approved by the electorate; • For general law counties, townships, and school districts, extra-voted millage rates up to 50 mills not to exceed 20 years; and • Taxes imposed by those units having tax limitations provided by charter or general law (cities, villages, charter townships, charter counties, community colleges, intermediate school districts (for special education and vocational education mills only), and other charter authorities). Property taxes are determined by multiplying the total local millage rate by the taxable value of property. A mill equals one one-thousandth of a dollar ($1 of tax for each $1,000 of taxable value). For example, if the local millage rate is 32 mills ($32 per $1,000 of taxable value) and the taxable value is $100,000, the formula would be $32 x 100, for a property tax of $3,200. The Michigan Department of Treasury has a property tax estimator on its website, treas-secure. state. mi. us/ptestimator/ptestimator. asp. COLLECTION Property taxes may be collected in the summer or the winter, or in some combination. Townships traditionally collect property taxes in the winter, but most cities collect property taxes in the summer. The six- mill state education tax is collected in the summer. School boards or intermediate school districts can request that a city or township collect half or all of their school taxes in the summer. County-allocated millages are collected in the summer and county extra-voted millages are collected in the winter. If a taxpayer has a monthly mortgage payment, it is likely that the annual property tax is included in the monthly mortgage payment. Typically, lenders prefer to include property taxes in the mortgage payment to avoid requiring the taxpayer to make one or two large tax payments during the year in addition to their monthly mortgage payment. If a taxpayer does not have a mortgage, they will likely receive a property tax bill in the summer and winter. For more information regarding property tax collection, please contact your local tax collecting unit. TAX DEFERMENTS Sometimes, a taxpayer cannot meet their tax liability for the year. There are several instances in which a taxpayer may have their payments for special assessments, summer property taxes, or winter property taxes deferred. SPECIAL ASSESSMENTS A homeowner who is 65 years of age or older or who is totally and permanently disabled, and who is a citizen of the United States, a resident of this state for five or more years, the sole owner of a homestead for five or more years, and who meets household income standards, is eligible to defer special assessments on that homestead that, per 2020 PA 331, were assessed before October 1, 2020. The total amount of the special assessment to be deferred, exclusive of interest, cannot be less than $300.

5 A TAXPAYER’S GUIDE For those who qualify for a special assessment deferment, the payment of the deferred special assessment by the owner, or the owner’s estate, will include an interest charge of 1 percent per month or fraction of a month. Special assessments will be deferred until 1 year after the owner’s death or until the homestead is sold, conveyed, or transferred to someone else. Death of a spouse, however, will not terminate the deferment for the surviving spouse, unless the surviving spouse remarries. SUMMER PROPERTY TAX A taxpayer who is 62 years of age or older (including the unremarried surviving spouse of a person who was 62 years of age or older at the time of death), a paraplegic, a quadriplegic, a hemiplegic, an eligible serviceperson, an eligible veteran, an eligible widow or widower, or who is totally and permanently disabled, or blind, may be able to delay paying summer taxes on his or her homestead if total household income in the prior taxable year did not exceed $40,000. Summer taxes on farms may also be deferred in certain situations where gross receipts in previous years are not less than household income in the preceding calendar year. If deferred, summer taxes may be paid on or before February 14 without any penalty or interest. Applications for deferment of summer taxes must be filed with the city, village, or township treasurer by September 14, or before the date summer taxes are due, whichever is later. WINTER PROPERTY TAX A taxpayer who is 65 years of age or older (including the unremarried surviving spouse of a person who was 65 years of age or older at the time of death), a paraplegic, a quadriplegic, a hemiplegic, an eligible serviceperson, an eligible veteran, an eligible widow or widower, or who is totally and permanently disabled, or blind, may be able to delay paying the winter taxes on his or her homestead, without penalty, until May 1 of the first year of delinquency. Winter tax deferral is only available if approved by the county board of commissioners and is subject to certain conditions. Taxpayers can contact the county treasurer to determine if the winter tax deferment is available and to check qualifications. SIGNIFICANT 2026 PROPERTY TAX DATES December 31, 2025 Tax day for 2026 property tax assessments. February 17, 2026 Last day to pay 2025 property taxes without the imposition of a late penalty charge equal to 3 percent of the tax in addition to the property tax administration fee, if any.

The governing body may waive the penalty for the homestead property of a senior citizen (62 years of age or older), paraplegic, quadriplegic, hemiplegic, eligible serviceperson, eligible veteran, eligible widow or widower, totally and permanently disabled person, or blind person, if that person has filed a claim for a homestead property tax credit with the state treasurer before February 15. Also applies to a person whose property is subject to a farmland/development rights agreement if they present a copy of the development rights agreement or verification that the property is subject to the development rights agreement before February 15. If statements are not mailed by December 31, the local unit may not impose the 3 percent late penalty charge. February 17 A local unit of government shall defer the collection of 2025 summer property tax until this date for property which qualifies. March 2 Last day for local treasurers to collect 2025 property taxes. March 3 Properties with delinquent 2024 taxes forfeit to the county treasurer.

County property tax administration fee of 4 percent added to unpaid 2025 taxes and interest at 1 percent per month.

Local units to turn over 2025 delinquent taxes on real property to the county treasurer. March 9 The local Board of Review meets. This meeting must start not earlier than 9 a. m. and not later than 3 p. m. The Board of Review must meet one additional day during this week and shall hold at least three hours of its required sessions during this week after 6 p. m.

 Note: The governing body of a city or township may authorize March 11 or 12 as an alternative starting date for the second meeting of the March Board of Review.

6 A TAXPAYER’S GUIDE SIGNIFICANT 2026 PROPERTY TAX DATES (CONTINUED) March 31 Last day to pay all forfeited 2024 delinquent property taxes, interest, penalties, and fees, unless an extension has been granted by the circuit court. If unpaid, title to properties foreclosed for 2024 real property taxes vests solely in the foreclosing governmental unit. April 6 The March Board of Review must complete their review of protests of assessed value, taxable value, property classification, or denial by assessor of continuation of Qualified Agricultural Property Exemption. April 30 Last day of deferral period for winter (December 1) property tax levies, if the deferral for qualified taxpayers was authorized by the County Board of Commissioners. May 1 Deadline for filing a Principal Residence Exemption Active Duty Military Affidavit (Form 4660) to allow military personnel to retain an exemption for up to three years if they rent or lease their principal residence while away on active duty.

Deadline for filing the Farmland (Qualified Agricultural) Exemption from some School Operating Taxes (Form 2599) with the local assessor if the property is NOT classified agricultural or if the assessor asks an owner to file it to determine whether the property includes structures that are not exempt. June 1 Last day to send first notice to all properties that are delinquent on 2025 taxes.

Appeals of property classified as commercial real, industrial real, developmental real, commercial personal, industrial personal, or utility personal must be made by filing a written petition with the Michigan Tax Tribunal.

Deadline for filing Homeowner’s Principal Residence Exemption Affidavit (Form 2368) for

exemption from the summer tax levy of 18-mill school operating tax.

Deadline for filing the initial request (first year) of a Conditional Rescission of Principal Residence Exemption (Form 4640) for the summer tax levy.

Deadline for notifying protesting taxpayer in writing of Board of Review action. June 30 Deadline for classification appeals to the State Tax Commission. A classification appeal must be filed with the State Tax Commission in writing on or before June 30 (Form 2167). July 1

Taxes due and payable in those jurisdictions authorized to levy a summer tax. (Charter units may have a different due date. ) July 21 The July Board of Review may be convened.

 Note: The governing body of a city or township may authorize, by adoption of an ordinance or resolution, an alternative meeting date during this week. July 31

Appeals of property classified as agricultural real, residential real, timber-cutover real or agricultural personal must be made by filing a written petition with the Michigan Tax Tribunal. August 17

Deadline for taxpayer to file appeal directly with the Michigan Tax Tribunal if final equalization multiplier exceeds tentative multiplier and a taxpayer’s assessment, as equalized, is in excess of 50 percent of true cash value. September 1 Last day for county to send second notice by first-class mail to all properties that are delinquent on 2025 taxes. September 14 Summer taxes due, unless property is located in a city with a separate charter due date. September 15 Last day for qualified taxpayers to file intent for 2026 summer tax deferral. September 16 Interest of 1 percent per month will accrue if the payment is late for the state education tax and county taxes that are part of the summer tax collection.

Note: Date may be different depending on the city charter. October 1

County treasurer adds $15 for each parcel of property for which the 2024 real property taxes remain unpaid.

7 A TAXPAYER’S GUIDE SIGNIFICANT 2026 PROPERTY TAX DATES (CONTINUED) November 1

Deadline for filing Homeowner’s Principal Residence Exemption Affidavit (Form 2368) for exemption from the winter tax levy of 18-mill school operating tax.

Deadline for filing the initial request (first year) of a Conditional Rescission of Principal Residence Exemption (Form 4640) for the winter tax levy. December 1

2026 winter taxes due and payable to local unit treasurer are a lien on real property. Charter cities or villages may provide for a different day. December 15 December Board of Review meeting may be convened.

 Note: The governing body of a city or township may authorize, by adoption of an ordinance or resolution, an alternative meeting date during this week. December 31 Deadline for an owner that had claimed a Conditional Rescission of Principal Residence Exemption to verify to the assessor that the property still meets the requirements for the conditional rescission through a second and third year annual verification of a Conditional Rescission of Principal Residence Exemption (Form 4640).

Tax day for 2027 property taxes.

8 A TAXPAYER’S GUIDE MICHIGAN INDIVIDUAL INCOME TAX The Michigan individual income tax was first adopted in 1967. It is a direct flat-rate tax, which means that everyone is assessed the same tax rate (4. 25 percent for 2024), regardless of their level of income. The basis, or starting point, of calculating the Michigan income tax is an individual’s adjusted gross income (AGI) as determined on federal income tax forms, such as the 1040, 1040-SR, or 1040-NR. Various amounts are subtracted from, or added to, the federal AGI before Michigan income taxes are determined. After all appropriate exemptions, subtractions, and additions are applied, an individual’s tax liability is determined by multiplying their remaining income by 4. 25 percent. After the tax is calculated, an individual’s tax liability may be reduced—sometimes even beyond zero—by various tax credits. Tax credits are subtracted after taxes are calculated, while tax deductions are subtracted from income before taxes are determined. TAX INFORMATION FOR TAX YEAR 2025 The following sections of the Taxpayer’s Guide provide general information on Michigan individual income tax exemptions, deductions, and credits for the 2025 tax year (i. e. , for tax returns filed by the April 2026 deadline). The information provided here is meant only to supplement information provided by the Michigan Department of Treasury. Taxpayers should still consult with the official tax instruction booklets when calculating their state individual income tax liability. STATE INCOME TAX EXEMPTIONS Michigan taxpayers are allowed to take a number of exemptions, depending on the number of people in the taxpayer’s household, their ages, and other factors. These exemptions include: • $5,800 personal exemption. • $5,800 for each dependent. Additional Exemptions • $5,800 if you were the parent of a stillborn child delivered in 2025 and have a certificate of stillbirth from the Michigan Department of Health and Human Services. • $3,400 for each person or dependent in the household who is deaf, paraplegic, quadriplegic, hemiplegic, totally and permanently disabled, or blind. • $500 for each disabled veteran in the household. ADDITIONS AND SUBTRACTIONS Michigan law provides that some things that are not counted as income at the federal level must be counted as income in Michigan. Similarly, some things counted as income at the federal level are not counted as income under Michigan law. To determine income subject to state income taxes, adjustments must be made to the federal AGI. These additions and subtractions from income are listed on the form entitled, “Michigan Schedule 1,” and a detailed description may be found in the instructions for Schedule 1. Potential additions to Michigan income include: • Gross interest and dividends from obligations issued by other states or their political subdivisions. • Federal deductions taken for taxes on, or measured by, income including self-employment tax. • Gains from Michigan related to certain capital gains and sales of certain business properties. • Losses from a business or property located in another state or the sale or exchange of obligations of the United States government. • Federal deductions taken for net operating losses, such as related to a business. • Nonqualified withdrawals from a Michigan Education Savings Program (MESP) or Achieving a Better Life Experience (ABLE) Program account. • Refunds from terminated Michigan Education Trust (MET) accounts.

9 A TAXPAYER’S GUIDE Potential subtractions from Michigan income include: • Social Security benefits included in federal AGI. • Retirement or pension benefits received for service in the U. S. Armed Forces or Michigan National Guard. • Retirement or pension benefits received under the federal Railroad Retirement Act. • 2023 PA 4 made significant changes to the deduction of retirement and pension benefits. Please consult the MI-1040 instructions for further information. * • Dividends, interest, and capital gains if you or your spouse were born before 1946. * • Income from U. S. government obligations (e. g. , Series EE bonds, Treasury notes). • Federal gains related to certain capital gains and sales of certain business properties. • Income attributable from another state. • Compensation received for active duty in the U. S. Armed Forces. • Income earned while a resident of a Renaissance Zone. • Refunds from state and city income taxes and homestead property tax credits included in federal AGI. • Contributions to a Michigan Education Savings Program (MESP) account or Achieving a Better Life Experience (ABLE) account. • Payments for a Michigan Education Trust (MET) prepaid tuition contract or a contribution to the MET Charitable Tuition Program. • Certain income earned as a member of a federally recognized tribe who lives in an area covered by an active tax agreement between the tribe and the state. • Michigan net operating losses, such as related to a business. • Benefits from a discriminatory self-insured medical expense reimbursement plan. • Settlement payments received as a Holocaust victim. • Wagering losses that were claimed on the federal return as an itemized deduction. • Contributions to a first-time home buyer account. *The amount of and eligibility for these subtractions depend on your age. Please see the appropriate official tax instruction booklet for a list of all the available additions and deductions that may be added or subtracted from a taxpayer’s adjusted gross income. TAX CALCULATION After all applicable exemptions, additions, and subtractions are applied, the Michigan individual income tax is calculated. The Michigan income tax rate is 4. 25 percent for the 2025 tax year. STATE INCOME TAX CREDITS Michigan offers a number of tax credits that allow taxpayers to reduce their tax bill. Tax credits are subtracted after calculating the amount of taxes due. Depending on whether or not the credit is considered refundable, tax credits may even result in the state making a payment to the individual. Non-refundable credits can only reduce a taxpayer’s tax bill to zero but cannot go beyond this point. Refundable credits, however, can go beyond zero. For example, a taxpayer calculates that they owe $500 in income taxes. However, they qualify for a non-refundable tax credit worth $700. Since the credit is non-refundable, the credit will reduce their tax liability to zero, and the state will not owe them any money. If, on the other hand, the tax credit is refundable, the state will pay, or refund, the difference between the tax bill (i. e. , $500), and the amount of the credit, (i. e. , $700). This will result in the state issuing the taxpayer a tax refund check for $200.

10 A TAXPAYER’S GUIDE The primary nonrefundable tax credit available to Michigan income tax filers is the credit for income taxes imposed and remitted to governments outside Michigan. There are also several refundable tax credits available to filers. Four of Michigan’s major refundable tax credits – the homestead property tax credit, home heating credit, earned income tax credit, and the farmland preservation tax credit are discussed on the following pages. Information on all refundable and nonrefundable tax credits can be found in the Michigan Department of Treasury’s official tax booklets. HOMESTEAD PROPERTY TAX CREDIT Michigan’s homestead property tax credit program is a way the state of Michigan helps offset a portion of the property taxes paid by Michigan homeowners and renters. Homeowners pay property taxes directly and renters pay them indirectly with their rent. For most people, the credit is based on a comparison between total household resources and the property taxes, rent, or other fees paid on a Michigan homestead. What is a homestead? The term “homestead” is defined as the place where an individual lives, whether it is owned or rented, and includes a mobile home or lot in a mobile home park. An individual may have only one homestead at any given time, and they must occupy the property for it to be considered their homestead. What are total household resources? Total household resources are the combined total income (taxable and nontaxable) of both spouses or of a single person maintaining a household. It is federal AGI, excluding net business and farm losses, net rent and royalty losses, and any carryover of a net operating loss, plus all income exempt or excluded from the federal AGI. Gains realized on the sale of a residence should be included, whether or not these gains are exempt from federal income tax. Total household resources include the following: • Capital gains on sales of your residence regardless of them being exempt from federal income tax. • Compensation for damages to character or for personal injury or sickness. • An inheritance (except an inheritance from your spouse). • Proceeds of a life insurance policy paid on the death of the insured (except benefits from a policy on your spouse). • Death benefits paid by or on behalf of an employer. • Minister’s housing allowance. • Forgiveness of debt, even if excluded from AGI (e. g. , mortgage foreclosure). • Reimbursement from dependent care and/or medical care spending accounts. • Scholarships, stipends, grants, and payments made on your behalf, except government payments made directly to third parties such as an educational institution or subsidized housing project. Total household resources do NOT include: • Net operating loss deductions taken on your federal return. • Payments received by participants in the foster grandparent or senior companion program. • Energy assistance grants. • Government payments to a third party (e. g. , a doctor, GI bill benefits, and payments from a PELL grant). Note: If payment is made from money withheld from your benefit, the payment is part of total household resources. (For example, the Michigan Department of Health and Human Services may pay your rent directly to the landlord. ) • Economic Impact Payments (Federal Stimulus Payments). • Money received from a government unit to repair or improve your homestead.

11 A TAXPAYER’S GUIDE • Surplus food or food assistance program benefits. • State and city income tax refunds and homestead property tax credits. • Chore service payments. (These payments are income to the provider of the service. ) • The first $300 from gambling, bingo, lottery, awards, or prizes. • The first $300 in gifts of cash or merchandise received, or expenses paid on your behalf (rent, taxes, utilities, food, medical care, etc. ) by parents, relatives, or friends. • Amounts deducted from Social Security or Railroad Retirement benefits for Medicare premiums. • Life, health, and accident insurance premiums paid by your employer. • Loan proceeds. • Inheritance from a spouse. • Life insurance benefits from a spouse. • Payments from a long-term care policy made to a nursing home or other care facility. • Most payments from The Step Forward Michigan program. • Compensation for wrongful imprisonment. Taxpayers may reduce total household resources by subtracting: • Payments to IRAs, SEP, SIMPLE, or qualified plans. • Moving expenses incurred by members of the Armed Forces on active duty who move into or within Michigan due to a military order and permanent change of station. Moving expenses when moving out of Michigan cannot be included in “Other Adjustments” to reduce total household resources. • Student loan interest deduction. • Deduction for self-employment tax. • Self-employed health insurance deduction. • Penalty on early withdrawal of savings. • Alimony paid, if deductible on your U. S. Form 1040. • Jury duty pay you gave to your employer. • Archer Medical Savings Account (MSA) deduction. • Health Savings Account (HSA) deductions. • Medical insurance or HMO premiums you paid for yourself or your family (not Medicare), including medical insurance premiums paid through payroll deduction. • Any other adjustments to gross income included on 2025 U. S. Form 1040, Schedule 1. For more information on total household resources, visit: www. michigan. gov/taxtotalhouseholdresources. What property taxes, rental payments, and other fees are used to calculate the credit? For Michigan homeowners, property taxes used to calculate the credit are those for which the taxpayer received a bill in 2025, regardless of when the taxes were paid. Administration fees of 1 percent or less may be included, but not penalties or interest. Special assessments may be included only if they are levied at a uniform millage rate, are based on taxable value, and either applied to the entire taxing jurisdiction, or are levied for police, fire, or advanced life support in an entire township, except for the village portion of a township. For other tax filers, the following information may be used to calculate the credit: • Renters may count 23 percent of the rent paid, except renters of tax-exempt housing who pay service fees instead of property taxes. In this case, renters may only count 10 percent of their rent. Renters of tax-exempt housing that do not pay service fees are not eligible for the credit. • Persons living in a mobile home park may count the $3 per month specific tax and 23 percent of the amount they pay for lot rental less the specific tax.

12 A TAXPAYER’S GUIDE • Permanent occupants of a nursing home, foster care home, or home for the aged that is subject to property taxes may use the allocated share of the property taxes levied on the facility as taxes eligible for credit. Nursing home managers should have this information. Filers who maintain a homestead and who have a spouse that lives in an adult care facility may file a joint credit claim by combining their spouse’s share of the facility’s property tax and their homestead tax. Property taxes on a homestead that is bought or sold during the year must be prorated according to the number of days occupied, regardless of any agreement entered into by the parties involved as to who shall pay the taxes. Who is not eligible for the credit? • Taxpayers whose property taxes, rent, or other fees as described above do not exceed 3. 2 percent of their total household resources. • Taxpayers with total household resources of more than $71,500. • Taxpayers whose homestead has a taxable value greater than $165,400 (excluding the portion of a parcel of real property that is unoccupied and classified as agricultural). • Persons whose total household resources consisted totally of Family Independence Program (FIP) assistance or Michigan Department of Health and Human Services (MDHHS) benefits are not eligible for the credit. For persons who received a part of their income from these programs, their credit will be reduced by the percentage which their total household income was composed of FIP or MDHHS benefits. How is the homestead property tax credit calculated? The value of the homestead property tax credit is calculated by comparing total household resources against property taxes, rent, or other fees as described above. The credit is available to taxpayers with total household resources of $71,500 or less, whose home is in Michigan, who resided in Michigan for at least six months in 2025, and whose homestead taxable value is not greater than $165,400. The basis for the credit is the difference between property taxes, eligible rent, or other fees and a percentage (3. 2 percent for most filers) of total household resources, up to a maximum of $1,900. Most filers do not receive the full amount of this difference as a credit, however, because the credit is adjusted based on household resources and whether the filer qualifies as a senior citizen or is disabled. The impacts of these adjustments are described in the next few paragraphs. For most filers, the credit equals 60 percent of the difference between property taxes, eligible rent, or other fees and 3. 2 percent of total household resources. Senior citizens (65 years of age or older) whose total household resources are $21,000 or less may receive 100 percent of the difference as a credit. Senior citizens whose total household resources are more than $21,000, but no more than $30,000, are eligible for a reduced percentage of the difference. The credit percentage is reduced by 4 percent for each $1,000 (or part of $1,000) that total household resources exceed $21,000 (see MI 1040-CR Table A). For senior citizens whose total household resources are between $30,001 and $71,500 the credit is 60 percent of the difference. For filers who are permanently disabled, paraplegic, hemiplegic, quadriplegic, or deaf, and whose total household resources are $71,500 or less, the credit is equal to 100 percent of the difference, i. e. , 100 percent of the difference between property taxes, eligible rent, or other fees and the appropriate percentage of total household resources (again, generally 3. 2 percent) up to a maximum of $1,900. The credit is reduced for all filers, including senior citizens and the disabled, if the filer’s total household resources exceed $62,500. The reduction is equal to 10 percent for each $1,000 (or part of $1,000) above $62,500 until total household resources reach $71,500 (see MI 1040-CR Table B). Persons with total household resources above $71,500 are not eligible for the homestead property tax credit.

13 A TAXPAYER’S GUIDE The following examples provide a better illustration of how the homestead property tax credit is calculated. The official tax booklets provided by the Michigan Department of Treasury should be consulted when applying for this credit. FILING THE HOMESTEAD PROPERTY TAX CREDIT There are two forms that may be used to file the homestead property tax credit. Most taxpayers should use form MI-1040CR to calculate the credit. However, taxpayers who are active military, veterans, a surviving spouse of a veteran, or totally blind and own their homestead, may file form MI-1040CR-2, which uses an alternative method to calculate the credit. Qualified taxpayers may want to calculate their credit using both methods and submit the form that provides the larger credit. All individuals claiming a refund should file their claim with their Michigan income tax return. The 2025 Michigan income tax return is due April 15, 2026. The period for amending a claim for a homestead property tax credit is four years from the date set for filing the original claim. Those individuals who do not have to file a Michigan income tax return, but who are eligible for property tax relief, should file the homestead property tax claim as soon as the amounts of 2025 homestead property taxes and household income are known. EXAMPLES OF COMPUTING THE CREDIT Example 1: The following is an example of how the credit would be figured for a senior citizen whose total household resources in 2024 were $21,000 or less. Mr. and Mrs. Smith’s total household resources were $20,000, qualifying them for 100% of the credit. Their property tax bill for 2025 was $1,500. The credit is computed by multiplying total household resources ($20,000) by 3. 2% (.032). The credit is worth the amount of property taxes that exceed this amount as follows: $20,000 x 3.2% = $640 Are property taxes greater than this amount? Yes What is the difference between property taxes ($1,500) and $640? $860 The tax credit is $860. Example 2: Another example is provided for a senior citizen with total household resources of $25,000 and property taxes of $2,100, qualifying for less than 100% of the credit but more than 60%. $25,000 x 3.2% = $800 Are property taxes greater than this amount? Yes What is the difference between property taxes ($2,100) and $800? $1,300 Amount Total Household Resources exceed $21,000? $4,000 Reduce credit by 16% (4% for each $1,000 of total household resources over $21,000) to 84% Amount of Credit: $1,300 – (16% x $1,300) = $1,092 Example 3: Mr. and Mrs. Jones are senior citizens whose total household resources were $35,000. They paid $600 per month in rent for 12 months. If 23% of the total rent they paid in 2025 is more than 3. 2% of their household income, the excess is multiplied by 60% to determine the credit as follows: $35,000 x 3.2% = $1,120 What is 23% of their 2025 rent? $1,656 Is 23% of rent paid greater than 3.2% of Total Household Resources? Yes What is the difference between 23% of rent and $1,120? $536 Multiply $536 by 60% The tax credit is $322.

14 A TAXPAYER’S GUIDE HOME HEATING CREDITS The home heating tax credit is available to households that are at or near the poverty level as defined by the federal government. This credit is different from other credits in that its value must be applied to heating costs, and it is federally funded. The credit is available to renters or homeowners, including mobile home renters or owners, whose total household resources are at or below certain limits based on the number of exemptions the taxpayer is allowed. Household resources are calculated the same as for the homestead property tax credit. The number of exemptions that should be used to compute the credit includes a personal exemption for the claimant, their spouse, their children, and other dependent adults in the household. Additional exemptions are available for each person in the household who is disabled or is a qualified disabled veteran. There are two methods available for computing a home heating credit: the standard method, and for individuals with very low household resources and high heating costs, an alternative formula. STANDARD METHOD In calculating the credit using the standard method, the amount of the home heating tax credit is determined by first figuring the amount of total household resources and the number of exemptions. Then, the following table is used to find the standard allowance (the maximum credit permitted) for the total exemptions claimed. Across from the number of exemptions is the standard allowance. The credit is the standard allowance minus 3. 5 percent of total household resources. The home heating credit is funded by a block grant from the federal government. In order to limit credits to the available amount of federal funding, 2025 credits will be multiplied by a proration factor of 60 percent. Claimants with heat included in rent are eligible for only 50 percent of the standard credit amount, which is then reduced by the proration factor, i. e. , 60 percent. Credits are not available for those whose household income exceeds the amount in the household resources ceiling column at the right of the table. Number of Exemptions Standard Allowance Household Resources Ceiling

0 or 1 $604 $17,243

2 $815 $23,271

3 $1,027 $29,329

4 $1,239 $35,385

5 $1,451 $41,443

6 $1,662 $47,471 For each additional exemption, $6,057 is added to household resources and $212 is added to the standard allowance.

EXAMPLE CALCULATION OF STANDARD CREDIT John and Mary Smith are both senior citizens who are homeowners. They had total household resources of $12,000. They were entitled to two exemptions.

Standard Allowance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $815. 00

Less: 3. 5% of household income (. 035 x $12,000) . . . . . . . . . . – $420. 00

Home Heating Credit Subtotal . . . . . . . . . . . . . . . . . . . . . . . . . $395. 00

Proration Factor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . x . 60

Credit Available (rounded to the nearest dollar) . . . . . . . . . . . . $237. 00

15 A TAXPAYER’S GUIDE ALTERNATIVE METHOD As stated above, the alternative method is for individuals with very low incomes and high heating costs. Only those whose household income does not exceed the maximums specified in the table below (based on the number of exemptions for which they are eligible) can qualify for the alternative credit formula. To compute the alternative credit, total heating costs for the 12 consecutive monthly billing periods from November 2024 to October 2025 must be determined. (Maximum heating costs allowed in 2025 is $3,765. ) Then the total heating costs are reduced by 11 percent of household income. The home heating credit will be 70 percent of this amount. For the 2025 tax year, credits will be multiplied by a proration factor of 60 percent. The alternative credit is not available to those whose heat is included in rent or for claims of less than 12 months.

EXAMPLE CALCULATION OF ALTERNATIVE CREDIT Bill and Helen Jones had a household income of $7,500 and were entitled to three exemptions. Their total heating cost was $1,500.

Fuel cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,500. 00

Less 11% of household income (. 11 x $7,500) . . . . . . . . . . . . . – $ 825. 00

Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 675. 00

Multiply by 70% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . x . 70

Home Heating Credit Subtotal . . . . . . . . . . . . . . . . . . . . . . . . . $ 472. 50

Proration Factor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . x . 60

Home Heating Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 283. 50 Even if you qualify for the alternative credit, you should also calculate your credit using the standard method and claim the larger credit. RECEIVING THE HOME HEATING CREDIT Instead of receiving a credit against taxes owed, or a refund of money from the state, most people receiving the home heating credit receive an energy draft to use as payment toward current and future heating bills. Energy drafts can be used only to pay heating bills in the taxpayer’s name and may not be cashed. For some people, the Michigan Department of Treasury will send their credit directly to their heating provider. Those whose heating costs are included in rent or whose heating services are in someone else’s name will receive checks. Michigan residents can apply for the home heating credit by filling out form MI-1040CR-7. The home heating credit is available even for those who do not have to file a Michigan tax return. To receive the home heating credit, taxpayers must submit their claim by September 30, 2026.

Number of Exemptions Maximum Household Resources

0 or 1

$18,592

2

$25,018

3

$31,449

4 or more

$34,227

16 A TAXPAYER’S GUIDE EARNED INCOME TAX CREDITS Michigan’s Earned Income Tax Credit (EITC) helps working families keep more of their paycheck. The Michigan EITC is based on the federal Earned Income Tax Credit program. The federal EITC is available to low- to moderate-income families. The credit is based on a taxpayer’s income level and number of dependents. Michigan taxpayers who are eligible for the federal EITC are automatically eligible for the Michigan EITC. For tax year 2025, the Michigan EITC equals 30 percent of the federal EITC. The EITC is a refundable tax credit which means that if the tax credit lowers a taxpayer’s tax liability below zero, the taxpayer will receive a refund for the difference. Taxpayers can determine if they qualify for the federal EITC through the IRS website at https://www. irs. gov/credits-deductions/individuals/earned- income-tax-credit-eitc FARMLAND PRESERVATION TAX CREDIT The Farmland Preservation Tax Credit returns a share of the property tax paid on farmland back to farmland owners. Property owners who own farmland covered by a development rights agreement with the state or who have sold development rights or an agricultural conservation easement held by the state can receive this credit on their state income tax. The amount of the credit depends on how much property taxes paid exceed a portion (3. 5 percent) of total household income. Michigan residents can apply for the Farmland Preservation Tax Credit by filling out form MI-1040CR-5. VOLUNTARY CONTRIBUTIONS SCHEDULE Michigan’s Voluntary Contributions Schedule, found on Form 4642, allows taxpayers to make direct contributions to a number of charities. The contribution will increase the taxpayer’s tax liability or reduce their refund. For tax year 2025, contributions can be made to the following charitable entities: American Red Cross Michigan Fund – to support emergency-related relief efforts and help military families and veterans cope and respond to service-related challenges. Animal Welfare Fund – to help finance the costs for protecting and caring for animals that have been subjected to cruelty or neglect. Children’s Trust Fund – Prevent Child Abuse Michigan – to provide education to parents, adults, and children that helps eliminate preventable injuries, improve nutrition, and prevent sexual abuse and trauma. Military Family Relief Fund – to provide assistance to needy families of Michigan military personnel serving on active duty. United Way Fund – to improve the lives of Michigan residents by mobilizing the caring power of communities to provide for basic needs, including, but not limited to, food, clothing, and shelter.

17 A TAXPAYER’S GUIDE FILING INCOME TAX RETURNS The individual income tax filing deadline in Michigan is April 15, 2026. Forms may be filed by mail or electronically. The Michigan Department of Treasury encourages electronic filing, called e-file, because it reduces common errors and costs much less to process than paper forms. Taxpayers who use e-file and are due refunds can get their refunds faster than with a paper return. Taxpayers who have a balance due can file their returns electronically before the filing deadline. However, they do not have to send their payments until April 15, 2026. Home heating credit forms can be filed up until September 30, 2026, and it does not require the tax filer to have paid income taxes or submit the Michigan individual income tax form. Most taxpayers have the option of having their income tax refund deposited directly into their bank accounts. Taxpayers may request a 180-day extension of the deadline to file taxes. An extension of time to file the federal return automatically extends the time to file the Michigan return. An extension of time to file is not an extension of time to pay, however. Interest and penalties will accrue during the extension. Taxpayers who are unable to submit the entire payment by July 15 can make late or partial payments. CONTACTING THE MICHIGAN DEPARTMENT OF TREASURY • Mailing Address: Michigan Department of Treasury Lansing, Michigan 48922 • Phone: (517) 636-4486. Assistance is available using TTY through the Michigan Relay Center by calling 7-1-1. • Printed material in an alternate format may be obtained by calling (517) 636-4486. • Website: www. michigan. gov/taxes. HOW TO GET HELP WITH TAXES • Automated Information Service: (517) 636-4486. • A list of places that provide free help with taxes is available through United Way by calling 2-1-1, or by calling 1-844-875-9211 if 2-1-1 is unavailable. In some areas of the state, you may also be able to text your zip code to 898211 to initiate a text chat. • Help with taxes may also be available from the Michigan Statewide Earned Income Tax Credit Coalition at www. michiganeic. org/taxpayers. • The Michigan Department of Treasury website, www. michigan. gov/taxes, provides information about how to choose a tax preparer.

Please Note: The tax forms have been included as an example for taxpayers. Anyone using these forms to file their state income tax and property tax credits should consult the department’s instruction booklets. Any references on these forms to page numbers refer to pages in the department’s instruction booklets and not to pages in this Taxpayer’s Guide.

Michigan Department of Treasury (Rev. 06-25), Page 1 of 3 Issued under authority of Public Act 281 of 1967, as amended. 2025 MICHIGAN Individual Income Tax Return MI-1040 Amended Return (Include Schedule AMD) Return is due April 15, 2026. Type or print in blue or black ink. 1. Filer’s First Name M.I. Last Name 2. Filer’s Full Social Security No. (Example: 123-45-6789) If a Joint Return, Spouse’s First Name M.I. Last Name 3. Spouse’s Full Social Security No. (Example: 123-45-6789) Home Address (Number, Street, or P.O. Box) City or Town State ZIP/Postal Code Country Code 4. School District Code (5 digits) 5. STATE CAMPAIGN FUND Check if you (and/or your spouse, if a. Filer filing a joint return) want $3 of your taxes to go to this fund. This will not increase b. Spouse your tax or reduce your refund. 6. FARMERS, FISHERMEN, OR SEAFARERS Check this box if 2/3 of your income is from farming, fishing, or seafaring. 7. 2025 FILING STATUS. Check one. a. Single * If you check box “c,” complete line 3 and enter spouse’s full name b. Married filing jointly below: c. Married filing separately* 8. 2025 RESIDENCY STATUS. Check all that apply. a. Resident * If you check box “b” or “c,” you must complete b. Nonresident * and include Schedule NR. c. Part-Year Resident * 9. EXEMPTIONS. NOTE: If someone else can claim you as a dependent, check box 9e, enter 0 on line 9a and enter $1,500 on line 9e (see instr.). a. Number of exemptions (see instructions)............................................................. 9a. x $5,800 b. Number of individuals who qualify for one of the following special exemptions: deaf, blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled 9b. x $3,400 c. Number of qualified disabled veterans ................................................................. 9c. x $500 d. Number of Certificates of Stillbirth from MDHHS (see instructions) ..................... 9d. x $5,800 e. Claimed as dependent, see line 9 NOTE above .................................................. 9e. f. Add lines 9a, 9b, 9c, 9d and 9e. Enter here and on line 15 ............................................................................. 10. Adjusted Gross Income from your U.S. Form 1040 (see instructions) .................................................... 10. 11. Additions from Schedule 1, line 9. Include Schedule 1 ............................................................................ 11. 12. Total. Add lines 10 and 11.......................................................................................................................... 12. 13. Subtractions from Schedule 1, line 31. Include Schedule 1 .................................................................... 13. 14. Income subject to tax. Subtract line 13 from line 12. If line 13 is greater than line 12, enter “0” ............ 14. 15. Exemption allowance. Enter amount from line 9f or Schedule NR, line 19.............................................. 15. 16. Taxable income. Subtract line 15 from line 14. If line 15 is greater than line 14, enter “0” ...................... 16. 17. Tax. Multiply line 16 by 4.25% (0.0425) ..................................................................................................... 17. 9a. 9b. 9c. 9d. 9e. 9f. 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Continue on page 2. This form cannot be processed if pages 2 and 3 are not completed and included. + 0000 2025 05 01 27 8

2025 MI-1040, Page 2 of 3 Filer’s Full Social Security Number NONREFUNDABLE CREDITS 18. Income Tax Imposed by government units outside Michigan. Include a copy of the return (see instructions)........................ 18a. 00 18b. 00 19. Michigan Historic Preservation Tax Credit (see instructions). 19a. 00 19b. 00 20. Credit for organ donation expenses (see instructions) ............. 20a. 00 20b. 00 AMOUNT 21. Income Tax. Subtract the sum of lines 18b, 19b, and 20b from line 17. If the sum of lines 18b, 19b, and 20b is greater than line 17, enter “0” ...................................................... 21. 00 22. Voluntary Contributions from Form 4642, line 6. Include Form 4642........................................................ 22. 00 23. Penalty for nonqualified withdrawal from Form 5792, Michigan First-Time Home Buyer Savings Program, line 5 ........................................................................................................................................... 23. 00 24. USE TAX. Use tax due on Internet, mail order or other out-of-state purchases from Worksheet 1 (see instructions) ................................................................................................................... 24. 00 CREDIT 25. Total Tax Liability. Add lines 21 through 24 ................................................................................... 25. 00 REFUNDABLE CREDITS AND PAYMENTS 26. Property Tax Credit. Include MI-1040CR or MI-1040CR-2 ..................................................................... 26. 00 27. Farmland Preservation Tax Credit. Include MI-1040CR-5 ..................................................................... 27. 00 FEDERAL 28. Earned Income Tax Credit. Multiply line 28a by 30% (0.30) and enter result on line 28b..................................................... 28a. 00 28b. 00 29. Michigan Historic Preservation Tax Credit (refundable). Include Form 3581............................................ 29. 00 30. Credit for allocated share of tax paid by an electing flow-through entity (see instructions)........................ 30. 00 31. Michigan tax withheld from Schedule W, line 6. Include Schedule W (do not submit W-2s) ................. 31. 00 32. Estimated tax, extension payments and 2024 credit forward..................................................................... 32. 00 33. 2025 AMENDED RETURNS ONLY. Taxpayers completing an original 2025 return should skip to line 34. Amended returns must include Schedule AMD (see instructions). If you had a refund and/or credit forward on the original return, check box 33a and enter this amount as a 33a. negative number on line 33c. If you paid with the original return, check box 33b and enter the amount paid with the original return, plus 33b. any additional tax paid after filing, as a positive number on line 33c. Do not include interest or penalty. 33c. 00 34. Total refundable credits and payments. Add lines 26, 27, 28b, 29, 30, 31, 32 and 33c .................. 34. 00 MICHIGAN Continue on page 3. This form cannot be processed if pages 2 and 3 are not completed and included. + 0000 2025 05 02 27 6

2025 MI-1040, Page 3 of 3 Filer’s Full Social Security Number PENALTY AND/OR INTEREST RELIEF REQUEST 35a. Check this box if you and/or your spouse, if filing jointly, are eligible for a federal extension for service in a combat zone. Do not complete lines 35c or 35d. Check this box if you and/or your spouse, if filing jointly, have been affected by a declared disaster zone in Michigan (see instructions). 35b. Complete lines 35c and 35d. 35c. Address affected by the declared disaster. 35d. Enter the disaster zone and describe how you were affected by the disaster (see instructions). REFUND OR TAX DUE 36. If line 34 is less than line 25, subtract line 34 from line 25. If applicable, see instructions. Include interest 00 and penalty 00 ......................... YOU OWE 36. 00 37. Overpayment. If line 34 is greater than line 25, subtract line 25 from line 34 ................................ 37. 00 38. Credit Forward. Amount of line 37 to be credited to your 2026 estimated tax for your 2026 tax return ... 38. 00 39. Subtract line 38 from line 37.......................................................................................REFUND 39. 00 DIGITAL ASSET (INCLUDING FINANCIAL INTEREST IN A DIGITAL ASSET) 40. Check this box if you and/or your spouse, if filing jointly, engaged in any of the following during 2025: • Received a digital asset as a reward, award, or payment for property or services • Sold, exchanged, or otherwise disposed of a digital asset. DIRECT DEPOSIT Deposit your refund directly to your financial institution! See instructions and complete a, b and c. a. Routing Transit Number b. Account Number c. Type of Account 1. Checking 2. Savings Deceased Taxpayer. If Filer and/or Spouse died after December 31, 2024, enter dates below as (MM-DD-YYYY). ENTER DATE OF DEATH ONLY. Preparer Certification. I declare under penalty of perjury that this return is based on all information of which I have any knowledge. Filer Spouse Preparer’s PTIN, FEIN or SSN Taxpayer Certification. I declare under penalty of perjury that the information in this return and attachments is true and complete to the best of my knowledge. Preparer’s Name (print or type) Filer’s Signature Date Preparer’s Signature Spouse’s Signature Date By checking this box, I authorize Treasury to discuss my return with my preparer. Preparer’s Business Name, Address and Telephone Number Refund, credit, or zero returns. Mail your return to: Michigan Department of Treasury, Lansing, MI 48956 Pay amount on line 36 (see instructions). Mail your check and return to: Michigan Department of Treasury, Lansing, MI 48929 + 0000 2025 05 03 27 4

Michigan Department of Treasury Issued under authority of Public Act 281 of 1967, as amended. 3423 (Rev. 04-25), Page 1 of 2 2025 MICHIGAN Schedule 1 Additions and Subtractions Include with Form MI-1040. Type or print in blue or black ink. Attachment 01 Filer’s First Name M.I. Last Name Filer’s Full Social Security No. (Example: 123-45-6789) Additions to Income (all entries must be positive numbers) 1. Gross interest and dividends from obligations issued by states (other than Michigan) or their political subdivisions..................................................................... 1. 00 2. Deduction for taxes on or measured by income, including self-employment tax, taken on your federal return, and allocated share of tax paid by an electing flow-through entity (see instructions) 2. 00 3. Gains from Michigan column of MI-1040D and MI-4797............................................................. 3. 00 4. Losses attributable to other states (see instructions) .................................................................. 4. 00 5. Net loss from federal column of your Michigan MI-1040D or MI-4797 ........................................ 5. 00 6. Oil, gas, and nonferrous metallic mineral expense. Enter amount from line 20 of Form 5889, Michigan Report of Oil, Gas, and Nonferrous Metallic Minerals Extraction - Income and Expenses 6. 00 7. Federal Net Operating Loss deduction included in AGI............................................................... 7. 00 8. Other (see instructions). Describe: ___________________________________________ 8. 00 9. Total additions. Add lines 1 through 8. Enter here and on MI-1040, line 11......................... 9. 00 Subtractions from Income (all entries must be positive numbers) 10. Income from U.S. government bonds and other U.S. obligations included in MI-1040, line 10. Include U.S. Schedule B if over $5,000....................................................................................... 10. 00 11. Amount included in MI-1040, line 10, from military retirement/pension benefits due to service in the U.S. Armed Forces or Michigan National Guard, or taxable railroad retirement/pension benefits ...... 11. 00 12. Gains from federal column of Michigan MI-1040D and MI-4797................................................. 12. 00 13. Income attributable to another state. Explain type and source:________________________ 13. 00 14. Taxable Social Security benefits or military pay (not retirement/pension) included on MI-1040, line 10.......................................................................................................................................... 14. 00 15. Income earned while a resident of a Renaissance Zone (see instructions). ............................... 15. 00 16. Michigan state and local income tax refunds received in 2025 and included on MI-1040, line 10 including your allocated share of refund received from an electing flow-through entity .............. 16. 00 17. Michigan Education Savings Program, MI 529 Advisor Plan, and Michigan Achieving a Better Life Experience Program............................................................................................................. 17. 00 18. Michigan Education Trust . .......................................................................................................... 18. 00 19. Oil, gas, and nonferrous metallic minerals income. Enter amount from line 7 of Form 5889, Michigan Report of Oil, Gas, and Nonferrous Metallic Minerals Extraction - Income and Expenses 19. 00 20. Resident Tribal Member income exempted under a State/Tribal tax agreement or pursuant to Revenue Administrative Bulletin 1988-47................................................................. 20. 00 21. First-Time Home Buyer Savings Program. Enter amount from line 3 of Form 5792, Michigan First-Time Home Buyer Savings Program. Include Form 5792. ................................................ 21. 00 22. Expenses of marihuana establishment licensed under MRTMA................................................. 22. 00 23. Miscellaneous subtractions (see instructions). Describe:______________________________ 23. 00 + 0000 2025 09 01 27 0 Continue on page 2.

2025 Form 3423, Page 2 of 2 2025 MICHIGAN Schedule 1 Additions and Subtractions Filer’s First Name M.I. Last Name Filer’s Full Social Security No. (Example: 123-45-6789) Deduction Based on Year of Birth Complete 24A through 24H if claiming the Michigan Standard Deduction, the retirement/pension benefits deduction or the senior investment income deduction on lines 25, 26, 27, or 28. Check box(es) 24C and/or 24G only if you or your spouse received retirement/pension benefits from employment with a governmental agency not covered by the federal Social Security Act (SSA exempt employment). See instructions before continuing. 24. SPOUSE E. Year of Birth (19xx) F. Age as of 12-31-2025 G. Check if spouse received benefits from SSA exempt employment H. Check if spouse retired as of 01-01-2013 and born after 1952 FILER A. Year of Birth (19xx) B. Age as of 12-31-2025 C. Check if filer received benefits from SSA exempt employment D. Check if filer retired as of 01-01-2013 and born after 1952 25. Tier 2 Michigan Standard Deduction. Complete this line if the older of you or your spouse (if married) was born during the period January 1, 1946 through December 31, 1952, and reached age 67. Do not complete lines 26, 27 or 28................................................................ 25. 00 26. Tier 3 Michigan Standard Deduction. Complete this line if the older of you or your spouse (if married) was born during the period January 1, 1953 through January 1, 1959, and reached age 67 on or before December 31, 2025. Do not complete lines 25, 27 or 28......................... 26. 00 27. Retirement/Pension benefits. Enter amount from line 16, 17, 18 or 19 of Form 4884, Michigan Retirement and Pension Schedule. Include Form 4884............................................ 27. 00 28. Dividend/interest/capital gains deduction for taxpayers born prior to 1946. This deduction is limited to $14,688 on a single return or $29,376 on a joint return, and must be reduced by any deduction for retirement/pension benefits (see instructions)....................................................... 28. 00 Check this box if you are the unremarried surviving spouse claiming a dividend, interest or capital gains deduction for someone born prior to 1946 who was at least age 65 at the time of death. 29. Subtotal. Add lines 10 through 28 .............................................................................................. 29. 00 30. 2025 Michigan NOL Deduction. Enter amount from line 11 or 12 of Form 5674, Michigan Net Operating Loss Deduction. Include Form 5674 ......................................................................... 30. 00 31. Total Subtractions. Add lines 29 and 30. Enter here and on MI-1040, line 13.......................... 31. 00 + 0000 2025 09 02 27 8

Michigan Department of Treasury Include with Form MI-1040 and Schedule 1. 4884 (Rev. 05-25), Page 1 of 2 2025 MICHIGAN Retirement and Pension Schedule (Form 4884) Issued under authority of Public Act 281 of 1967, as amended. Refer to the instructions and the questionnaire “Which Section of Form 4884 Should I Complete?” for additional assistance. Failure to complete this form in its entirety will result in your retirement/pension subtraction being denied. Type or print in blue or black ink. Attachment 23 1. Filer’s First Name M.I. Last Name 2. Filer’s Full Social Security No. (Example: 123-45-6789) If a Joint Return, Spouse’s First Name M.I. Last Name 3. Spouse’s Full Social Security No. (Example: 123-45-6789) PART 1: FILING INFORMATION 4. Primary Filer Year of Birth (ex. 19xx) 5. If a Joint Return, Spouse Year of Birth (ex. 19xx) Check here if you received qualified retirement/pension benefits earned from service by a fire, police, or county corrections retiree (see 6a. instructions to determine if you qualify). Check here if you were born after January 1, 1959, were retired as of January 1, 2013, and received retirement/pension benefits from SSA 6b. exempt employment. PART 2: DECEASED SPOUSE INFORMATION If you are receiving retirement/pension benefits from a deceased spouse, or are otherwise claiming the retirement/pension benefits subtraction based on your deceased spouse’s year of birth, complete lines 7a through 7d. 7a. Deceased Spouse Name 7b. Deceased Spouse Full Social Security No. 7c. Deceased Spouse Year of Birth (ex. 19xx) Check here if your deceased spouse was born after 1952, was retired as of January 1, 2013, and received retirement/pension benefits from 7d. SSA exempt employment. PART 3: RETIREMENT AND PENSION BENEFITS (see instructions) Do not enter Social Security, military or railroad retirement/pension benefits here (see Schedule 1). 8. Retirement/pension benefits. List all that apply for filer (and spouse if filing jointly) including benefits from a deceased spouse. A Enter “X” for Private or Public B Enter “X” for Deceased Spouse C Payer FEIN (from 1099-R) (Example: 38-1234567) (see instructions) D Distribution Code E Name of Payer F Retirement/Pension Amount Included in AGI 00 00 00 00 00 00 00 00 Check here and complete the Michigan Retirement and Pension Continuation Schedule (Form 4973) if you have more than eight sources of retirement/pension benefits. Continue on page 2. This form cannot be processed if page 2 is not completed and included. You must also include a completed MI-1040 and Schedule 1 when filing Form 4884. + 0000 2025 04 01 27 0

2025 Form 4884, Page 2 of 2 Filer’s Full Social Security Number (Example: 123-45-6789) PART 4: To determine which section below to complete, review the questionnaire: “Which Section of Form 4884 Should I Complete?” in the MI-1040 book. Complete only one of the sections below. SECTION A: 9. Enter $65,897 if single or $131,794 if filing jointly ........................................................................... 9. 10. Enter military retirement/pension benefits due to service in the U.S. Armed Forces or Michigan National Guard, or taxable railroad retirement/pension benefits included in AGI from Schedule 1, line 11............. 10. 11. Subtotal. Subtract line 10 from line 9. If line 10 is greater than line 9, enter “0”............................... 11. 12. Enter total public retirement/pension benefits, including public benefits received from a deceased spouse who died prior to 2025 12. 13. Subtotal. Subtract line 12 from line 11. If line 12 is greater than line 11, enter “0” ........................... 13. 14. Enter total private retirement/pension benefits, including private benefits received from a deceased spouse who died prior to 2025......................................................................................... 14. 15. Enter the smaller of lines 13 or 14.................................................................................................... 15. 16. Total Retirement and Pension Benefits Subtraction. Add lines 12 and 15. Carry this amount to Schedule 1, line 27........................................................................................................................... 16. 00 00 00 00 00 00 00 00 SECTION B: 17. Total Retirement and Pension Benefits Subtraction. If you are electing to claim this subtraction, enter the Total Retirement and Pension Benefits Subtraction amount computed on Worksheet 3.1 (maximum $20,000 if single or $40,000 if filing jointly) (see instructions). Carry this amount to Schedule 1, line 27.......................................................................................................... 17. 00 SECTION C: 18. Total Retirement and Pension Benefits Subtraction. If you are electing to claim this subtraction, enter the Total Retirement and Pension Benefits Subtraction amount computed on Worksheet 3.2 (up to $15,000 per eligible taxpayer) (see instructions). Carry this amount to Schedule 1, line 27............................................................................................................................ 18. 00 SECTION D: 19. Total Retirement and Pension Benefits Subtraction. If you are electing to claim this subtraction, enter the Total Retirement and Pension Benefits Subtraction amount computed on Worksheet 3.3 (maximum $49,423 if single or $98,846 if filing jointly) (see instructions). Carry this amount to Schedule 1, line 27.......................................................................................................... 19. 00 + 0000 2025 04 02 27 8

Michigan Department of Treasury Issued under authority of Public Act 281 of 1967, as amended. 4642 (Rev. 05-25) 2025 MICHIGAN Voluntary Contributions and Organ Donor Registry Schedule Type or print in blue or black ink. Attachment 18 Filer’s First Name M.I. Last Name Filer’s Full Social Security No. (Example: 123-45-6789) If a Joint Return, Spouse’s First Name M.I. Last Name Spouse’s Full Social Security No. (Example: 123-45-6789) Voluntary Contributions Use this schedule to make a donation from your refund to any of the organizations listed below. If you are not receiving a refund, your donation will increase your tax due. Check the box associated with the dollar amount you wish to contribute in columns A or B or enter a specific dollar amount greater than $10 in the space provided in column C. Enter the total of your contribution for each line in column D. For detailed descriptions of each fund, see instructions. This form must be included with your MI-1040 to ensure your contributions are properly credited to the designated fund(s). A. B. C. Other Amount (greater than $10) D. Total Contribution 1. American Red Cross Michigan Fund.......... $5 $10 $ 00 1. ................. 00 2. Animal Welfare Fund................................... $5 $10 $ 00 ................. 2. 00 3. Children Trust Michigan - Prevent Child Abuse Michigan........................................... $5 $10 $ 00 3. ................. 00 4. Military Family Relief Fund .......................... $5 $10 $ 00 4. ................. 00 5. United Way Fund......................................... $5 $10 $ 00 ................. 5. 00 6. Add column D, lines 1 through 5. Enter total of column D here and carry amount to your MI-1040, line 22........ 6. 00 Organ Donor Registry Check the box to join the Michigan Organ Donor Registry. An individual taxpayer willing to participate in the anatomical gift donor registry must complete this schedule and submit it with the taxpayer’s state income tax return (MI-1040). The state’s confidential database allows residents to sign up to be an organ, tissue and/or eye donor after death. The Donor Registry database is accessible by Gift of Life Michigan, the state’s federally designated organ procurement organization, to assist in the recovery and transplantation of organs and tissues. As a donor, your gift will be used to help others through transplantation, therapy, research and/or education. After registering, you will receive a donor heart sticker for your Michigan driver’s license or state ID. If you already have the heart symbol, you are already registered and completing this schedule is unnecessary. For more information on the Donor Registry, see instructions. a. Check here if Filer is willing to participate in the Michigan Organ Donor Registry .................................. b. Check here if Spouse is willing to participate in the Michigan Organ Donor Registry............................. Filer’s Date of Birth (mm-dd-yyyy) Spouse’s Date of Birth (mm-dd-yyyy) + 0000 2025 82 01 27 6

Michigan Department of Treasury (Rev. 04-25), Page 1 of 3 Amended Return 2025 MICHIGAN Homestead Property Tax Credit Claim MI-1040CR Issued under authority of Public Act 281 of 1967, as amended. Type or print in blue or black ink. Attachment 05 1. Filer’s First Name M.I. Last Name 2. Filer’s Full Social Security No. (Example: 123-45-6789) 3. Spouse’s Full Social Security No. (Example: 123-45-6789) If a Joint Return, Spouse’s First Name M.I. Last Name Home Address (Number, Street, P.O. Box). If using a P.O. Box, you must complete line 45. City or Town State ZIP/Postal Code Country Code 4. School District Code (5 digits) 5. Check the box(es) for which you or your spouse qualify (excluding dependents). If you qualify for both, see instructions. a. Age 65 or older; or an unremarried spouse of a person b. Deaf, blind, hemiplegic, paraplegic, quadriplegic, or who was 65 or older at the time of death. totally and permanently disabled. 6. 2025 FILING STATUS: Check one. a. Single b. Married filing jointly c. Married filing separately (Include Form 5049) 7. 2025 RESIDENCY STATUS: Check all that apply.

*If you checked box “c,” enter dates of Michigan residency in 2025. Enter dates as MM-DD-YYYY. a. FILER 2025 SPOUSE 2025 FROM: b. TO: 2025 2025 c. Part-Year Resident * Nonresident Resident 8. Homestead Status Check here if the taxable value of your homestead includes unoccupied farmland classified as agricultural by your local assessor. 9. Homeowners: Enter the 2025 taxable value of your homestead (see instructions). If you did not check box 8 above and your taxable value is greater than $165,400, STOP; you are not eligible. Farmers: enter the taxable value of your homestead, including eligible unoccupied farmland ............. 9. 00 10. Property taxes levied on your home for 2025 (see instructions) or amount from line 51, 56 and/or 57 10. 00 11. Renters: Enter rent you paid for 2025 from line 53 and/or 55 ............... 11. 00 12. Multiply line 11 by 23% (0.23)................................................................................................................ 12. 00 13. Total. Add lines 10 and 12 .................................................................................................................... 13. 00 TOTAL HOUSEHOLD RESOURCES. If filing a joint return, include income from both spouses. If married filing separately, you must include Form 5049. 14. Wages, salaries, tips, sick, strike and SUB pay, etc.......................... 14. 00 15. All interest and dividend income (including nontaxable interest)...... 15. 0 16. Net business income (including net farm income). If negative, enter “0” 16. 17. Net royalty or rent income. If negative, enter “0”. .................... 17. 00 18. Retirement, pension, annuity, and IRA benefits. ................................. 18. 00 19. Capital gains less capital losses (see instructions). ......................... 19. 00 20. Alimony and other taxable income Describe: ___________________ 20. 00 00

21. Social Security, SSI, and/or

railroad retirement benefits... 21. 00 22. Child support and foster 0 parent payments................... 22. 00 23. Unemployment compensation. ...................... 23. 00 24. Gifts received or expenses paid on your behalf............... 24. 00 25. Other nontaxable income Describe: _______________ 25. 00 26. Workers’/veterans’ disability compensation/pension benefits 26. 00 27. FIP and other MDHHS benefits (Do not include food assistance) 27. 00 28. SUBTOTAL. Add lines 14 through 27 ............................................................................. SUBTOTAL 28. 00 Continue on page 2. This form cannot be processed if pages 2 and 3 are not completed and included. + 0000 2025 25 01 27 6

00 2025 MI-1040CR, Page 2 of 3 Filer’s Full Social Security Number 29. Enter subtotal from line 28.................................................................................................................... 29. 30. Other adjustments (see instructions). Describe: ________________________________________________ 30. 31. Medical insurance/HMO premiums you paid for you and your family (see instructions) ..................................................................................... 31. 00 00 32. Add lines 30 and 31.............................................................................................................................. 32. 33. TOTAL HOUSEHOLD RESOURCES. Subtract line 32 from line 29. If more than $71,500, STOP; you are not eligible for this credit. ..................................................... 33. 34. Multiply line 33 by 3.2% (0.032) or by the percent in Table 2 (see instructions). If negative, enter “0”. 34. 35. Subtract line 34 from line 13 and enter the amount here. If line 34 is greater than line 13, enter “0” and STOP; you are not eligible for this credit........................................................................................ 35. PART 1: ALLOWABLE COMPUTATION Complete one of the sections below, either A, B, or C (see instructions). SECTION A: SENIOR CLAIMANTS (if you checked only box 5a) 36. Enter amount from line 35 ..................................................................................................................... 36. 37. Percentage from Table A (see instructions) that applies to the amount on line 33................................................................................................ 37. % 38. Multiply line 36 by line 37. Enter amount here and on line 42 (maximum $1,900)................................ 38. SECTION B: DISABLED CLAIMANTS (if you checked only box 5b, or both boxes 5a and 5b) 39. Enter amount from line 35 here and on line 42 (maximum $1,900) ...................................................... 39. SECTION C: ALL OTHER CLAIMANTS (if you did not check box 5a or 5b) 40. Enter amount from line 35. .................................................................................................................. 40. 41. Multiply amount on line 40 by 60% (0.60). Enter amount here and on line 42 (maximum $1,900)..... 41. PART 2: PROPERTY TAX CREDIT CALCULATION All filers must complete this section. 42. Enter amount from line 38, 39 or 41, or from Worksheet 4 (see instructions) for FIP/MDHHS recipients.............................................................................................................................................. % 42. 43. Percentage from Table B (see instructions) that applies to the amount on line 33................................................................................................. 43. 44. PROPERTY TAX CREDIT. Multiply amount on line 42 by percentage on line 43. Enter amount here and if you file an MI-1040, carry this amount to MI-1040, line 26......................................................... 44. NOTE: Seniors who pay rent (including rent paid to adult care facilities): Complete Worksheet 5 in the MI-1040 book and enter amount from worksheet on line 44 (maximum $1,900). 00 00 00 00 00 00 00 00 00 00 00 Continue on page 3. This form cannot be processed if pages 2 and 3 are not completed and included. + 0000 2025 25 02 27 4

Taxpayer Certification. I declare under penalty of perjury that the information in this return and attachments is true and complete to the best of my knowledge. 00 00 2025 MI-1040CR, Page 3 of 3 Filer’s Full Social Security Number PART 3: HOMEOWNERS WHO MOVED IN 2025. Report on lines 45 and 46 the addresses of the Michigan homesteads for which you are claiming a credit. Homesteads with a taxable value greater than $165,400 are not eligible for this credit. 45. Address where you lived on December 31, 2025, if different than reported on line 1 (Number, Street, City, State, ZIP Code). Taxable Value 46. Address of homestead sold (moved from) during 2025 (Number, Street, City, State, ZIP Code). Taxable Value HOMESTEAD Homeowners who moved during 2025, complete lines 47 through 51. A. Moved Into B. Moved From 47. Number of days occupied (total cannot be more than 365)............................................ 48. Divide line 47 by 365 and enter percentage here .......................................................... % % 49. Property taxes levied for calendar year 2025................................................................. 00 00 50. Prorated property taxes. Multiply line 49 by the percentages on line 48..................... 00 00 51. Taxes eligible for credit. Add line 50, columns A and B. Enter here and on line 10............................. 51. 00 PART 4: RENTERS. If you received subsidized rental assistance, only enter the amount you paid. 52. A Address of Homestead You Rented (Number, Street, Apt. #, City, State, ZIP Code) B Landowner’s Name and Address (City, State and ZIP Code) C # Months Rented D Monthly Rent E Total Rent Paid 00 00 00 00 53. Total rent you paid (not more than 12 months). Add total rent for each period. Enter here and on line 11....... 53. 00 PART 5: ALTERNATE HOUSING FACILITIES (see instructions) 54. If you lived in one of these types of facilities for all or part of 2025, check the appropriate box and see instructions. a. Service Fee Housing: complete lines 55 and 56. Subsidized Housing: complete line 55. Enter result on line 11. b. 55. Enter the total rent you paid in 2025 while a resident of an Alternate Housing Facility. Do not include amounts paid on your behalf by a government agency................................................................................ 55. 00 56. If you checked box 54b, multiply line 55 by 10% (0.10) (see instructions). Enter here and on line 10.... 56. 00 57. Special Housing: If you lived in one of these types of facilities for all or part of 2025, check the appropriate box (see instructions). a. Cooperative Housing b. Home for the Aged c. Nursing Home d. Adult Foster Care Home e. Paid Room and Board Enter your prorated share of taxes from the type of facility checked on line 57 here and on line 10. ..... 57. 00 58. Name and Address (including City, State and ZIP Code) of Housing Facility, Landowner, or Care Facility if you completed lines 54 through 57. DIRECT DEPOSIT Deposit your refund directly to your financial institution! See instructions and complete

parts a, b and c. a. Routing Transit Number b. Account Number c. Type of Account 1. Checking 2. Savings Deceased Taxpayer. If Filer and/or Spouse died after December 31, 2024, enter dates below as MM-DD-YYYY. ENTER DATE OF DEATH ONLY. Filer Spouse Preparer Certification. I declare under penalty of perjury that this return is based on all information of which I have any knowledge. Preparer’s PTIN, FEIN or SSN Preparer’s Name (print or type) Filer’s Signature Date Preparer’s Signature Spouse’s Signature Date Preparer’s Business Name, Address and Telephone Number By checking this box, I authorize Treasury to discuss my return with my preparer. If you are also filing Form MI-1040, include this form behind it. If not, mail this form to: Michigan Department of Treasury, Lansing, MI 48956 + 0000 2025 25 03 27 2

Michigan Department of Treasury (Rev. 04-25), Page 1 of 3 Issued under authority of Public Act 281 of 1967, as amended. 2025 MICHIGAN Homestead Property Tax Credit Claim for Veterans and Blind People MI-1040CR-2 Amended Return Type or print in blue or black ink. Attachment 06 1. Filer’s First Name M.I. Last Name 2. Filer’s Full Social Security No. (Example: 123-45-6789) 3. Spouse’s Full Social Security No. (Example: 123-45-6789) If a Joint Return, Spouse’s First Name M.I. Last Name Home Address (Number, Street, P.O. Box) If using a P.O. Box, you must complete line 34. City or Town State ZIP/Postal Code Country Code 4. School District Code (5 digits - see p. 19) 5. 2025 FILING STATUS: Check one. a. Single b. Married filing jointly c. Married filing separately (Include Form 5049) 6. 2025 RESIDENCY STATUS: *If you checked box “c,” enter dates of Michigan residency in 2025. Check all that apply. Enter dates as MM-DD-YYYY. a. Resident FILER SPOUSE FROM: 2025 2025 b. Nonresident TO: 2025 2025 c. Part-Year Resident * 7. Check one of the following that applies to you: a. Blind and own your homestead c. Surviving spouse of veteran deceased in service b. Veteran with service-connected disability *d. Active military, pensioned veteran or his/her surviving spouse or veteran’s surviving spouse Surviving spouse of a nondisabled or nonpensioned veteran of the Enter percent of disability: % *e. Korean War, World War II, or World War I * If you check “d” or “e” above and your Total Household Resources (line 32) are more than $7,500, you cannot claim a credit on this form. 8. Taxable value allowance from Table 2................................................................................................... 8. 00 9. Taxable Value of homestead. Homeowners: If greater than $165,400, STOP; you are not eligible.. 9. 00 10. Property taxes levied on your home for 2025 (see instructions) ........................................................... 10. 00 11. Percent of tax relief. Divide line 8 by line 9 (not to exceed 100%)...................................................... 11. % 12. Multiply line 10 by line 11. Enter the result (maximum $1,900) ............................................................. 12. 00 TOTAL HOUSEHOLD RESOURCES. If filing a joint return, include income from both spouses. If married filing separately, you must include Form 5049 available on Treasury’s website. 13. Wages, salaries, tips, sick, strike and SUB pay, etc.......................... 13. 14. All interest and dividend income (including nontaxable interest)....... 14. 15. Net business income (including net farm income). If negative, enter “0” 15. 16. Net royalty or rent income. If negative, enter “0”. ..................... 16. 17. Retirement, pension, annuity, and IRA benefits. .................................. 17. 18. Capital gains less capital losses (see instructions).. ......................... 18. 19. Alimony and other taxable income Describe: ___________________ 19. 00 00 00 00 00 00 00 20. Social Security, SSI, and/or railroad retirement benefits... 20. 21. Child support and foster parent payments received .... 21. 22. Unemployment compensation. ...................... 22. 23. Gifts received or expenses paid on your behalf............... 23. 24. Other nontaxable income Describe: _______________ 24. 25. Workers’/veterans’ disability compensation/pension benefits 25. 26. FIP and other MDHHS benefits (Do not include food assistance) 26. 00 00 00 00 00 00 00 27. SUBTOTAL. Add lines 13 through 26 ............................................................................. SUBTOTAL 27. 00 Continue on page 2. This form cannot be + 0000 2025 29 01 27 8 processed if pages 2 and 3 are not completed and included.

2025 MI-1040CR-2, Page 2 of 3 Filer’s Full Social Security Number 28. Enter subtotal from line 27.................................................................................................................... 28. 00 29. Other adjustments (see instructions). Describe:________________________________________________ 29. 30. Medical insurance/HMO premiums you paid for you and your family (see instructions). ................................................................................ 30. 00 00 31. Add lines 29 and 30.............................................................................................................................. 31. 32. TOTAL HOUSEHOLD RESOURCES. Subtract line 31 from line 28. If more than $71,500, STOP; you are not eligible for this credit. ..................................................... 32. 00 33. PROPERTY TAX CREDIT. (Maximum $1,900). Enter one of the following: a. FIP/MDHHS RECIPIENTS, enter amount from the FIP/MDHHS Benefits Worksheet. b. If line 32 is more than $62,500, see instructions and enter the reduced amount. c. ALL OTHERS, enter the amount from line 12. If you file an MI-1040, carry this amount to MI-1040, line 26................................................................ 33. 00 00 PART 1: HOMEOWNERS WHO MOVED IN 2025. Report on lines 34 and 35 the addresses and taxable values of the Michigan homesteads for which you are claiming a credit. Homesteads with a taxable value greater than $165,400 are not eligible for this credit. 34. Address where you lived on December 31, 2025, if different than reported on line 1. Taxable Value 00 35. Address of homestead sold (moved from) during 2025 (Number, Street, City, State, ZIP Code). Taxable Value 00 Homeowners who moved during 2025, complete lines 36 through 44. Veterans: If you also rented a homestead during 2025, complete lines 45 through 56. HOMESTEAD A. Moved Into B. Moved From 36. Number of days occupied (total cannot be more than 365).................................. 36. 37. Divide line 36 by 365 and enter percentage here................................................. 37. % % 38. Property taxes levied for calendar year 2025....................................................... 38. 00 00 39. Prorated taxes. Multiply line 38 by percentage on line 37.................................... 39. 00 00 40. Taxable value allowance (see Table 2)................................................................. 40. 00 00 41. Taxable value........................................................................................................ 41. 00 00 42. Divide line 40 by line 41 and enter percentage here ............................................ 42. % % 43. Prorated credit. Multiply line 39 by line 42.......................................................... 43. 00 00 44. Property tax credit. Add line 43 columns A and B. Enter here and on line 12. Part-year renters: do not carry to line 12; complete lines 45 through 56 instead. ................................ 44. 00 Veterans who rent or all other individuals who are not required to file an MI-1040 should continue to and complete page 3. + 0000 2025 29 02 27 6

2025 MI-1040CR-2, Page 3 of 3 Filer’s Full Social Security Number PART 2: RENTERS (Veterans Only) 45. A Address of Homestead You Rented (Number, Street, Apt. #, City, State, ZIP Code) B Landowner’s Name and Address (City, State and ZIP Code) C # Months Rented D Monthly Rent (see instructions) E Total Rent Paid 00 00 00 00 46. Total rent you paid (not more than 12 months). Add total rent for each period. ..................................... 46. 00 47. Multiply line 46 by 23% (0.23). Service fee housing residents use 10% (0.10) (see instructions). Full-year renters, enter here and on line 10. .......................................................................................... 47. 00 48. Multiply non-homestead property tax millage by 0.001 (see Credit Computation Examples in instructions) ............................................................................................................................................ 48. 49. Full-year renters only, divide line 47 by line 48 to get your taxable value. Enter here and on line 9 ... 49. 00 Part-year renters, complete lines 50 through 56 50. Divide line 46 by the number of months you rented ............................................................................... 50. 51. Multiply line 50 by 12 months ................................................................................................................. 51. 52. Multiply line 51 by 23% (0.23). Service fee housing residents use 10% (0.10) (see instructions) ......... 52. 53. Divide line 52 by line 48 to get your taxable value. Enter here and on line 9......................................... 53. 54. Percent of tax relief. Divide line 8 by line 53 (not to exceed 100%) ....................................................... 54. 55. Multiply line 47 by line 54 ....................................................................................................................... 55. 56. Add lines 44 and 55. Enter here and on line 12. .................................................................................... 56. 00 00 00 00 % 00 00 DIRECT DEPOSIT Deposit your refund directly to your financial institution! See instructions and complete a, b and c. a. Routing Transit Number b. Account Number c. Type of Account 1. Checking 2. Savings Deceased Taxpayer. If Filer and/or Spouse died after December 31, 2024, enter dates below as MM-DD-YYYY. ENTER DATE OF DEATH ONLY. Preparer Certification. I declare under penalty of perjury that this return is based on all information of which I have any knowledge. Filer Spouse Preparer’s PTIN, FEIN or SSN Taxpayer Certification. I declare under penalty of perjury that the information in this return and attachments is true and complete to the best of my knowledge. Preparer’s Name (print or type) Filer’s Signature Date Preparer’s Signature Spouse’s Signature Date Preparer’s Business Name, Address and Telephone Number By checking this box, I authorize Treasury to discuss my return with my preparer. If you are also filing Form MI-1040, include this form behind it. If not, mail this form to: Michigan Department of Treasury, Lansing, MI 48956 + 0000 2025 29 03 27 4

Michigan Department of Treasury (Rev. 05-25), Page 1 of 2 2025 MICHIGAN Farmland Preservation Tax Credit Claim MI-1040CR-5 Issued under authority of Public Act 281 of 1967, as amended. Include with Form MI-1040. Type or print in blue or black ink. Attachment 03 1. Filer’s First Name M.I. Last Name 2. Filer’s Full Social Security No. (Example: 123-45-6789) If a Joint Return, Spouse’s First Name M.I. Last Name 3. Spouse’s Full Social Security No. (Example: 123-45-6789) PART 1: COMPUTATION OF CREDIT — Complete a Schedule CR-5 before completing Part 1. 4. Total taxes for all agreements from Schedule CR-5, line 3, column F................................................ 4. 00 Check this box if all of your taxes that qualify for a Homestead Property Tax Credit 5. are included in line 4. 6. If you did not check the box on line 5, enter the taxes on your home and farmland that qualify for a property tax credit but are not under a Farmland Developmental Rights Agreement ........................ 6. 00 7. Total. Add lines 4 and 6..................................................................................................................... 7. 00 8. Total Household Resources from MI-1040CR, line 33, MI-1040CR-2, line 32 or MI-1040CR-7, line 35................................. 8. 00 9. Total Loss Adjustment from line 33, page 2 (must be less than zero).................................................................... 9. 00 10. Total Household Income, combine lines 8 and 9............................... 10. 00 11. Depletion allowance claimed on your federal return.......................... 11. 00 12. Total. Add lines 10 and 11................................................................. 12. 00 13. Total taxes on land covered by Farmland Developmental Rights Agreement from line 4 ....................................................................... 13. 00 14. Multiply line 12 by 3.5% (0.035). If negative, enter “0” ...................... 14. 00 15. Subtract line 14 from line 13.............................................................. 15. 00 16. Homestead Property Tax Credit from MI-1040CR, line 44 or MI-1040CR-2, line 33. ...................................................................... 16. 00 17. Total Property Tax Credits. Add lines 15 and 16 ............................................................................ 17. 00 IF LINE 17 IS LESS THAN LINE 7, CARRY THE AMOUNT FROM LINE 15 TO YOUR MI-1040, LINE 27, AND STOP HERE. 18. If line 17 is greater than 7, enter the amount from line 7.................................................................... 18. 00 19. Enter the amount from line 16 ............................................................................................................ 19. 00 20. Subtract line 19 from line 18. Enter here and on Form MI-1040, line 27............................................ 20. 00 Continued on Page 2. + 0000 2025 17 01 27 3

2025 MI-1040CR-5, Page 2 of 2 Filer’s Full Social Security Number PART 2: NET BUSINESS/FARM LOSS Taxpayers that had a net loss from business or farm on MI-1040CR line 16, MI-1040CR-2 line 15, MI-1040CR-7 line 19. 00 00 00 21. Business income or (loss) from U.S. Form 1040................................................................................ 21. 22. Farm income or (loss) from U.S. Form 1040...................................................................................... 22. 23. Net business income/farm loss, combine lines 21 and 22 (must be less than zero).......................... 23. PART 3: NET ROYALTY/RENT LOSS Taxpayers that had a net loss from royalty or rent on MI-1040CR line 17, MI-1040CR-2 line 16, MI-1040CR-7 line 20. 24. Rental, Real Estate, Royalty Loss from U.S. Form 1040 (must be less than zero)............................ 24. PART 4: NET OPERATING LOSS. If you do not have a federal NOL deduction, SKIP to line 33. 25. Federal NOL deduction. Enter as a positive number........................................................................... 25. 26. Reported 2025 AGI without current NOL deduction ............................................................................ 26. 00 00 27. Adjustments to AGI a. Taxable Social Security benefits and IRA deductions (see instructions) ....................................... 27a. b. Capital losses in excess of capital gains ($3,000 maximum) ........................................................27b. 28. Modified federal AGI. Add lines 26, 27a and 27b. .............................................................................. 28. 00 00 00 29. Itemized Deductions or Standard Deduction. If you did not itemize, SKIP to line 29g. a. Medical and Dental Expenses.......................................................................................................29a. b. Taxes You Paid............................................................................................................................. 29b. c. Interest You Paid........................................................................................................................... 29c. d. Gifts to Charity.............................................................................................................................. 29d. e. Casualty and Theft Losses........................................................................................................... 29e. f. Other Itemized Deductions............................................................................................................. 29f. g. If you did not itemize, enter the standard deduction......................................................................29g. 30. Enter the total of lines 29a through 29f if you itemized, or the standard deduction from line 29g if you did not itemize................................................................................................................................ 30. 31. FMTI. Subtract line 30 from line 28. If line 30 is greater than line 28, enter “0”.................................. 31. 32. Allowable Net Operating Loss Deduction. Enter the lesser of line 25 or line 31 as a negative number.................................................................................................................................................. 32. 00 00 00 00 00 00 00 00 00 00 33. Total Loss Adjustment. Combine lines 23, 24 and 32. Carry to line 9, page 1 (must be less than zero) ............................................................................................................................................. 33. + 0000 2025 17 02 27 1 00 00

Michigan Department of Treasury (Rev. 01-26), Page 1 of 3 Attachment 08 2025 MICHIGAN Home Heating Credit Claim MI-1040CR-7 Issued under authority of Public Act 281 of 1967, as amended. Amended Return File (postmark) your claim by September 30, 2026. Type or print in blue or black ink. 1. Filer’s First Name M.I. Last Name 2. Filer’s Full Social Security No. (Example: 123-45-6789) If a Joint Return, Spouse’s First Name M.I. Last Name 3. Spouse’s Full Social Security No. (Example: 123-45-6789) Home Address (Number, Street, or P.O. Box) City or Town State ZIP/Postal Code Country Code 4. County Code (see instructions) 5. Homeowner/Renter Status Homeowner Renter with utilities in rental cost Renter with utilities billed separately Other: 6. Heat Provider Name Code (see instructions) 7. Heat Type Code (see instructions) 8. 2025 FILING STATUS: Check one. a. Single b. Married filing jointly Married filing separately c. (Include Form 5049) 9. 2025 RESIDENCY STATUS Check all that apply. a. Resident b. Nonresident c. Part-Year Resident* : *If you checked box “c,” enter dates of Michigan residency in 2025. Enter dates as MM-DD-YYYY. FILER 2025 FROM: SPOUSE 2025 2025 TO 2025 : 10. Check the box if your heating costs are currently included in your rent (see instructions)........................................................................ 11. Check the box if you want to be referred to other government assistance programs for which you may qualify............................ 12. Check the box if you or your spouse now receive Supplemental Security Income (SSI)........................................ 13. Amount you were billed for heat between 11/01/2024 and 10/31/2025 ....... 00 14. If you lived in one of these CARE facilities (not a senior apartment complex) for all of 2025, check the box and STOP here, see instructions. a. Nursing Home b. Adult Foster Care Home c. Licensed Home for the Aged d. Substance Abuse Center 15. Exemptions. Enter the number that applies to you, your spouse, or your dependents and complete line 16 below. See instructions if you are age 66 or older. Personal Exemption (You and your spouse only) .......................... a. Deaf, Disabled or Blind................... b. Qualified Disabled Veteran ............ c. Number of children living with you: = Ages 2 and under....................... d. = Ages 3-5...................................... e. = Ages 6-18.................................... f. Dependent adults, other than your spouse, who live with you....... g. Add lines 15a through 15g.............. h. 16. You MUST enter the required information below and check all relevant boxes for filer, spouse, and all other household members (as applicable). Refer to the table below to find the available codes. Treasury is required to collect this information in accordance with the federal Low Income Home Energy Assistance Program (LIHEAP). Ethnicity Codes H (Hispanic, Latino, or Spanish Origins) N (Non-Hispanic, Latino or Spanish Origins) U (Unknown) Race Codes Gender Codes A (American Indian or Alaska Native) W (White) S (Asian) R (Multi-Race: two or more of the listed options) F (Self-Identified Female) B (Black or African American) O (Other) P (Native Hawaiian or Other Pacific Islander) U (Unknown) M (Self-Identified Male) O (Other) U (Unknown) Filer Age Filer Ethnicity Code Filer Race Code Filer Gender Code U.S. citizen or qualified alien + 0000 2025 37 01 27 1

2025 MI-1040CR-7, Page 2 of 3 Filer’s Full Social Security Number Spouse, if applicable Age Spouse Ethnicity Code Spouse Race Code Spouse Gender Code U.S. citizen or qualified alien Household Member Name Social Security Number Age Dependent U.S. citizen or qualified alien Household Member Ethnicity Code Household Member Race Code Household Member Gender Code Household Member Name Social Security Number Age Dependent U.S. citizen or qualified alien Household Member Ethnicity Code Household Member Race Code Household Member Gender Code Household Member Name Social Security Number Age Dependent U.S. citizen or qualified alien Household Member Ethnicity Code Household Member Race Code Household Member Gender Code Household Member Name Social Security Number Age Dependent U.S. citizen or qualified alien Household Member Ethnicity Code Household Member Race Code Household Member Gender Code Household Member Name Social Security Number Age Dependent U.S. citizen or qualified alien Household Member Ethnicity Code Household Member Race Code Household Member Gender Code If you have more than five (5) household members, complete Home Heating Credit Claim MI-1040CR-7 Supplemental (Form 4976). TOTAL HOUSEHOLD RESOURCES. If filing a joint return, include income from both spouses. If married filing separately, you must include Form 5049 available on Treasury’s website. 17. Wages, salaries, tips, sick, strike and SUB pay, etc............................ 17. 00 18. All interest and dividend income (including nontaxable interest)........ 18. 00 19. Net business income (including net farm income). If negative, enter “0” .. 19. 00 20. Net royalty or rent income. If negative, enter “0” ........................ 20. 21. Retirement, pension, annuity, and IRA benefits. ................................... 21. 22. Capital gains less capital losses (see instructions) ............................ 22. 23. Alimony and other taxable income. Describe:____________________ 23. 00 24. Social Security, SSI, and/or

railroad retirement benefits.... 24. 00 25. Child support and foster

parent payments.................... 25. 00 26. Unemployment

compensation ........................ 26. 00 27. Gifts received or expenses 00 paid on your behalf................ 27. 00 28. Other nontaxable income. 00 Describe:_______________ 28. 00 29. Workers’/veterans’ disability 00 compensation/pension benefits... 29. 00 30. FIP and other MDHHS benefits

(Do not include food assistance) 30. 00 31. Add lines 17 through 30.....................................................................................................SUBTOTAL 31. 00 32. Other adjustments. Describe:________________________________________________ 32. 00 33. Medical insurance or HMO premiums paid .......................................... 33. 00 34. Add lines 32 and 33............................................................................................................................. 34. 00 35. Subtract line 34 from line 31..............................................TOTAL HOUSEHOLD RESOURCES. 35. 00 + 0000 2025 37 02 27 9

2025 MI-1040CR-7, Page 3 of 3 Filer’s Full Social Security Number Standard and Alternate Home Heating Credit Computations 36. STANDARD CREDIT. Standard allowance from Table A (see instr.) .... 36. 00 37. Multiply line 35 by 3.5% (0.035) (if negative, enter “0”)........................... 37. 00 38. Subtract line 37 from line 36 for standard credit amount. If line 37 is greater than line 36, enter “0”.................................................................. 38. 00 39. If you checked the box on line 10, multiply the amount on line 38 by 50% (0.50). Enter here and on line 44. (If approved, the final amount as shown on line 45 is issued as a check.)................ 39. 00 40. ALTERNATE CREDIT. Total heating costs from line 13 or $3,765 (whichever is less) ................................................. 40. 00 41. Multiply line 35 by 11% (0.11) (if negative, enter “0”) .............................. 41. 00 42. Subtract line 41 from line 40. If line 41 is greater than line 40, enter “0” 42. 00 43. Multiply line 42 by 70% (0.70) for alternate credit amount ..................... 43. 00 44. If you completed line 39 enter that amount here. Otherwise enter the larger of lines 38 or 43 here.. 44. 00 45. HOME HEATING CREDIT. Multiply line 44 by 60% (0.60) .............................................................. 45. 00 46. You must check this box to receive a refund from your heat provider for any overpayment to your heat account, if eligible (see instructions). DIRECT DEPOSIT ONLY fill out this section if your heat is included in rent (you have completed line 10 and line 39). See instructions and complete a, b and c. a. Routing Transit Number

b. Account Number c. Type of Account 1. Checking 2. Savings Deceased Taxpayer. If Filer and/or Spouse died after December 31, 2024, enter dates below as MM-DD-YYYY. ENTER DATE OF DEATH ONLY. Filer Spouse Taxpayer Certification. I declare under penalty of perjury that the information in this return and attachments is true and complete to the best of my knowledge. Preparer Certification. I declare under penalty of perjury that this return is based on all information of which I have any knowledge. Preparer’s PTIN, FEIN or SSN Preparer’s Name (print or type)

Filer’s Signature Date Preparer’s Signature Spouse’s Signature Date By checking this box, I authorize Treasury to discuss my return with my preparer. Preparer’s Business Name, Address and Telephone Number Mail your claim to: Michigan Department of Treasury Lansing, MI 48956 + 0000 2025 37 03 27 7

NOTES

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