Schedule 1: Additions and Subtractions (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Schedule 1 reports additions to and subtractions from income for your 2025 Form MI-1040. It includes adjustments for certain interest, gains, losses, retirement benefits and other income, and must be included with Form MI-1040.
Who files this form
Use 2025 Michigan Schedule 1 to report the additions and subtractions from income listed on the form. Include it with Form MI-1040.
The form covers items such as interest from other states’ obligations, certain gains and losses, taxable Social Security benefits, military pay, retirement and pension deductions, and specified savings programs. Eligibility details vary by line, and several lines direct you to consult the instructions.
What you'll need
Have Form MI-1040 available, along with the federal return information needed for your entries. Depending on the lines you complete, the form also calls for:
- U.S. Schedule B: Include it for line 10 if the income from U.S. government bonds and other U.S. obligations is over $5,000.
- Michigan MI-1040D and MI-4797: Use the specified columns for gains and losses on lines 3, 5 and 12.
- Form 5889: Use line 20 for extraction expenses on Schedule 1, line 6, and line 7 for extraction income on Schedule 1, line 19.
- Form 5792: Include it when claiming the First-Time Home Buyer Savings Program subtraction on line 21.
- Form 4884: Include it when claiming retirement/pension benefits on line 27.
- Form 5674: Include it when claiming the 2025 Michigan net operating loss deduction on line 30.
How to file
Include Schedule 1 with Form MI-1040. Type or print in blue or black ink, and enter your name and full Social Security number on both pages.
- Add lines 1 through 8. Enter the total on Schedule 1, line 9, and MI-1040, line 11.
- Add lines 10 through 28 and enter the subtotal on line 29.
- Add lines 29 and 30. Enter the total on Schedule 1, line 31, and MI-1040, line 13.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Entering negative numbers: All addition and subtraction entries must be positive numbers.
- Skipping the birth-year information: Complete 24A through 24H if claiming a deduction on lines 25, 26, 27 or 28.
- Checking the SSA-exempt boxes incorrectly: Check 24C and/or 24G only if you or your spouse received retirement/pension benefits from governmental employment not covered by the federal Social Security Act.
- Combining deductions the form says not to combine: If completing line 25, do not complete lines 26, 27 or 28. If completing line 26, do not complete lines 25, 27 or 28.
- Overlooking the line 28 reduction: The dividend, interest and capital gains deduction must be reduced by any retirement/pension benefits deduction.
Questions people ask
Where do I report taxable Social Security benefits?
Use line 14 for taxable Social Security benefits included on MI-1040, line 10.
Are military pay and military retirement benefits reported on the same line?
No. Military pay other than retirement/pension benefits goes on line 14. Military retirement/pension benefits from service in the U.S. Armed Forces or Michigan National Guard go on line 11. These entries are for amounts included on MI-1040, line 10.
Where do I report a Michigan income tax refund?
Line 16 covers Michigan state and local income tax refunds received in 2025 and included on MI-1040, line 10. It also includes your allocated share of a refund received from an electing flow-through entity.
What is the limit for the dividend, interest and capital gains deduction?
Line 28 is for taxpayers born before 1946. The deduction is limited to $14,688 on a single return or $29,376 on a joint return and must be reduced by any retirement/pension benefits deduction.