Beginning in 2012, household income has been replaced with total household resources . Total household resources are the total income (taxable and nontaxable) of both spouses or of a single person maintaining a household during the year, including income that might be exempt from federal adjusted gross income. Net losses from business activity may not be used to reduce total household resources.

For 2011 and prior years household income is the total income (taxable and nontaxable) of both spouses or of a single person maintaining a household.

View a partial list of items included in Michigan taxable income.

The list serves as a guide and is not intended to replace the law.