Individual and Fiduciary filers submit Form 4 or a copy of your federal extension. An extension of time to file the federal return automatically extends the time to file the Michigan return to the new federal due date. Composite filers must submit Form 4 even if a federal extension was filed.
Tax Payments If you had tax withheld from W-2 wages, that amount appears on Line 25a. Withholding reported on Form 1099, which includes funds withheld from retirement account distributions, pensions, or Social Security is listed on Line 25b.
Health Savings Account (HSA) Deduction (Line 25): Contributions made to a Health Savings Account may be eligible for deduction.
Line 26: Report the total adjustments here and transfer this amount to Line 10 of Form 1040 or 1040-SR.
Additions are taxable items and must be entered on Michigan Schedule 1, totaled, and carried to Form MI-1040: Interest and dividends from obligations or securities of states other than Michigan and their political subdivisions. Taxes on or measured by income (e.g., deduction for self-employment tax).
Line 25: Senior citizens born prior to 1946 (or the unremarried surviving spouse of a decedent born prior to 1946 who also died after reaching age 65) may subtract interest, dividends, and capital gains included in AGI. This subtraction is limited to a maximum of $11,771 on a single return or $23,542 on a joint return.
If you were born during the period January 1, 1946 through January 1, 1948, see line 24. Line 26: Senior citizens born prior to 1946 may subtract interest, dividends, and capital gains included in AGI.
750.145 Minor; contributing to neglect or delinquency. 288 of the Public Acts of 1939, as added by Act No. 54 of the Public Acts of the First Extra Session of 1944, and any amendments thereto, whether or not such child shall in fact be adjudicated a ward of the probate court, shall be guilty of a misdemeanor.
The federal government, states, commonwealths, territories and the District of Columbia all have laws designed to protect older adults from elder abuse and guide the practice of adult protective services agencies, law enforcement agencies, and others. These laws vary considerably from state to state.
Vulnerable adult abuse in the first degree is a felony punishable by imprisonment for not more than 15 years or a fine of not more than $10,000.00, or both.