According to the 2016
Michigan Individual Income Tax Forms and Instructions:
- "Senior citizens born before 1946 may be able to deduct part of
their interest, dividends, and capital gains that are included in AGI. For
2016, the deduction is limited to a maximum of $11,115 for single filers and
$22,229 for joint filers."
- "Recipients born before 1946 may subtract all qualifying
retirement and pension benefits received from public sources, and may subtract
qualifying private retirement and pension benefits up to $49,861 if single or
married filing separate, or $99,723 if married and filing a joint return. If
your public retirement benefits are greater than the maximum amount you are not
entitled to claim an additional subtraction for private pensions."
The 2015
Michigan Individual Income Tax Forms and Instructions has similar statements as above, with slightly different limits (deduction of $11,104 for single filers and $22,207 for joint filers for bullet 1 and limits of $49,811 for single or married filing separate or $99,623 if married and filing a joint return for bullet 2). There is no indication that those born before 1946 were not required to pay Michigan taxes in 2015.
