4884: Pension Schedule (2024)
Michigan · Michigan Treasury · Used for tax years 2024
Michigan Form 4884 is the 2024 Pension Schedule used to report retirement and pension benefits and calculate the retirement and pension benefits subtraction. It must be included with Form MI-1040 and Schedule 1.
Who files this form
Use the 2024 Michigan Pension Schedule (Form 4884) to claim the retirement and pension benefits subtraction. Include it with Form MI-1040 and Schedule 1.
If you receive retirement or pension benefits from a deceased spouse, or claim the subtraction based on your deceased spouse’s year of birth, complete lines 7a through 7d.
The form directs you to the questionnaire “Which Section of Form 4884 Should I Complete?” in the MI-1040 book to determine which section of Part 4 to complete.
What you'll need
Have these forms and details ready:
- Completed Form MI-1040 and Schedule 1, which must accompany Form 4884.
- Form 1099-R information, including each payer’s federal employer identification number (FEIN), payer name, distribution code, and pension amount included in adjusted gross income (AGI).
- Your full Social Security number and year of birth, plus your spouse’s information if filing jointly.
- Your deceased spouse’s name, full Social Security number, and year of birth, if Part 2 applies.
- Michigan Pension Continuation Schedule (Form 4973), if you have more than eight sources of retirement and pension benefits.
How to file
Type or print in blue or black ink. Complete both pages of Form 4884 and include them with your completed MI-1040 and Schedule 1.
In Part 3, list all applicable retirement and pension benefits for you and your spouse if filing jointly, including benefits from a deceased spouse. If you have more than eight sources, check the continuation box and complete Form 4973.
Use the questionnaire in the MI-1040 book to choose just one section of Part 4. Carry the resulting subtraction from line 16, 17, 18, or 19 to Schedule 1, line 27.
The supplied form does not give a mailing address or e-file directions.
Common mistakes
- Leaving the form incomplete. The form warns that failure to complete it in its entirety will result in denial of the pension subtraction.
- Omitting page 2. The form cannot be processed unless page 2 is completed and included.
- Leaving out MI-1040 or Schedule 1. Both completed forms must accompany Form 4884.
- Entering Social Security, military, or railroad retirement benefits in Part 3. The form says not to enter these there and directs you to Schedule 1.
- Completing more than one section of Part 4. Complete only one section, using the questionnaire to choose it.
- Skipping the continuation schedule. If you have more than eight benefit sources, check the box and complete Form 4973.
Questions people ask
Which section of Part 4 should I complete?
Review “Which Section of Form 4884 Should I Complete?” in the MI-1040 book. Complete only one section.
Do I list Social Security benefits in Part 3?
No. Part 3 says not to enter Social Security, military, or railroad retirement benefits there. It directs you to Schedule 1.
What if I have more than eight retirement or pension benefit sources?
Check the box below the benefit list and complete the Michigan Pension Continuation Schedule (Form 4973).
What if I receive benefits from a deceased spouse?
Complete lines 7a through 7d and include those benefits in the Part 3 list. Part 2 also applies if you claim the subtraction based on your deceased spouse’s year of birth.
Where do I enter the calculated subtraction?
Carry the amount from the applicable Part 4 line, line 16, 17, 18, or 19, to Schedule 1, line 27.