Teachers in Michigan public schools should use N - Some other pension.
Pension Schedule Form 4884 Instructions page 16, page 1 of the pdf, state that school districts would qualify as public benefits. However, all private and public pension and annuity benefits are fully taxable and may not be deducted from Michigan taxable income.
In general, pension recipients who were
- born before 1946 will be exempt.
- born between 1946 and 1952 will have a portion exempt.
- born after 1952 will be fully taxable unless they were exempt from Social Security (police and fire fighters).
For more details, see Withholding for Pension Administrators.
