4884: Retirement and Pension Schedule (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Form 4884 is the 2025 Retirement and Pension Schedule filed with Form MI-1040 and Schedule 1. It lists retirement and pension benefits included in adjusted gross income and determines the retirement and pension benefits subtraction carried to Schedule 1.
Who files this form
Use 2025 Michigan Form 4884 to claim a retirement and pension benefits subtraction. Include it with Form MI-1040 and Schedule 1.
The form directs you to the instructions and the questionnaire, “Which Section of Form 4884 Should I Complete?” for help choosing the appropriate section. The supplied form text does not provide complete eligibility rules.
What you'll need
Have these forms and details ready:
- A completed Michigan Form MI-1040 and Schedule 1 to include with Form 4884.
- Your name, full Social Security number and year of birth, plus your spouse’s information if filing jointly.
- Retirement and pension details for each source: public or private status, payer name, payer FEIN from Form 1099-R, distribution code and the amount included in adjusted gross income (AGI).
- Your deceased spouse’s name, full Social Security number and year of birth, if you receive benefits from that spouse or claim the subtraction based on that spouse’s year of birth.
- Form 4973, Michigan Retirement and Pension Continuation Schedule, if you have more than eight sources of retirement or pension benefits.
- The calculation from Worksheet 3.1, 3.2 or 3.3 if you elect the subtraction in Section B, C or D, respectively.
How to file
Type or print in blue or black ink.
- Complete the filing information in Part 1 and the deceased spouse information in Part 2, if applicable.
- List retirement and pension benefits in Part 3. If you have more than eight sources, check the box and complete Form 4973.
- Review the questionnaire in the MI-1040 book to determine which section of Part 4 to complete. Complete only one section.
- Carry the subtraction from line 16, 17, 18 or 19, as applicable, to Schedule 1, line 27.
- Include both pages of Form 4884 with a completed MI-1040 and Schedule 1.
The supplied text does not give a mailing address or e-filing instructions.
Common mistakes
- Leaving the form incomplete. The form warns that failure to complete it in its entirety will result in denial of the retirement and pension subtraction.
- Omitting page 2. Form 4884 cannot be processed unless page 2 is completed and included.
- Omitting the accompanying return forms. You must include a completed MI-1040 and Schedule 1.
- Listing Social Security, military or railroad retirement benefits in Part 3. The form says not to enter those benefits there and refers you to Schedule 1.
- Completing multiple sections in Part 4. Complete only one section, using the questionnaire to choose it.
Questions people ask
What if I have more than eight retirement or pension sources?
Check the box below the benefit list in Part 3 and complete the Michigan Retirement and Pension Continuation Schedule, Form 4973.
Do I list Social Security benefits on Form 4884?
Do not enter Social Security benefits in Part 3. The form directs you to Schedule 1. The same instruction applies to military and railroad retirement or pension benefits.
What information is needed if I receive benefits from a deceased spouse?
Complete lines 7a through 7d if you receive retirement or pension benefits from a deceased spouse or claim the subtraction based on that spouse’s year of birth. Part 3 also asks you to identify benefits from a deceased spouse.
Can I complete more than one section on page 2?
No. Complete only one section in Part 4. Use the questionnaire, “Which Section of Form 4884 Should I Complete?” in the MI-1040 book to determine which section to use.
Where does the subtraction amount go?
Carry the total retirement and pension benefits subtraction from the section you complete to Schedule 1, line 27.