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Married Filing Separate - Pension Recipient (Special Situation)
For those pension recipients that will be filing a Married Filing Separate Michigan return and share a household, the following should be considered:
Husband born 1946 & Wife born 1947 - Married
Total Household Resources: $106,000
If the spouses file married filing separate, each would be over the single/married filing separate Total Household Resources limit ($75,000) for the pension subtraction. Neither of them would qualify for the subtraction of the first $20,000 of pension benefits as each would be required to report Total Household Resources of $106,000.
However, the combined Total Household Resources is under the limit of $150,000 if they file a joint return. In this case, by filing a joint return, they will be able to subtract the first $40,000 of their pensions.
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