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2024 Single Filer Scenarios

Scenario 1

Filer is:

  • born during the period January 1, 1946, through December 31, 1952
  • receiving public retirement and pension benefits
  • a surviving spouse receiving benefits from a deceased spouse, born prior to January 1, 1946

Filer has:

  • not remarried
  • claimed a subtraction for retirement and pension benefits on a return jointly filed with the decedent in the year they died
  • Scenario 2

    Filer is:

    • born during the period January 1, 1946, through December 31, 1952
    • receiving surviving spouse benefits from a deceased spouse born prior to January 1, 1946
    • claiming the Michigan Standard Deduction

    Filer has:

    • not remarried
    • claimed a subtraction for retirement and pension benefits on a return jointly filed with the decedent in the year the spouse died

    Scenario 3

    Filer is:

    • born after January 1, 1957 but before January 2, 1962
    • receiving pension and retirement benefits from SSA exempt employment
    • retired after January 1, 2013

    Scenario 4

    Filer is:

    • receiving benefits from Qualified Fire, Police, and County Corrections Service as a retired state police trooper
    • receiving private retirement and pension benefits