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MI 403(b)
To the extent that 403(b) distributions are included in federal adjusted gross income (AGI), they are included in Michigan taxable income unless an adjustment applies. Distributions from a 403(b) plan that are defined as retirement benefits under the Michigan Income Tax Act (Part 1) may be subtracted from Michigan income subject to certain age and dollar limitations. The retiree must have retired under the terms of the plan, and the distribution must be attributable to employer contributions or employee contributions mandated by the plan.
